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2023 Annual Report
07
Good Corporate Governance
590 Best Achievements in Corporate Governance Implementation Disclosure Of Information On Board Of Commissioners and Board Of
956
Directors Share Ownership and Its Application
591 Commitment to Sustainable Corporate Governance Implementation
Board Of Commissioners And Board Of Directors Share Ownership In
595 Governance Framework 962
Banks Or Other Companies
596 Improving The Quality of GCG Implementation Sustainably 963 Violation Reporting System (Whistleblowing System)
612 Corporate Governance Structure And Mechanism 966 Anti Corruption Policy
615 General Meeting of Shareholders 967 Internal Deviations
637 Board Of Directors 968 Provision Of Funds For Related Parties And Large Exposure
680 Board Of Commissioners 969 Providing Loans To Related Parties
724 Independent Commissioners 971 Provision Of Funds For Social And Political Activities
Board of Directors and Board of Commissioners Nomination and 972 Procurement of Goods And/Or Services
727
Remuneration
977 Bank’s Strategic Plan
750 Organs Under The Board Of Commissioners
979 Reporting Transparency
816 Supporting Organs of The Board Of Directors
984 Conflict Of Interest Policy (Including Insider Trading)
864 External Auditor
985 Shares And Bonds Buyback
868 Internal Control System
986 Management Of State Officials’ Assets Reports (LHKPN)
873 Risk Management System
987 Transparency Of Financial and Non-Financial Conditions
898 Legal Cases
Transparency Of Customer Complaints Procedures And Customer
903 Administrative Sanctions 988
Dispute Settlement
903 Company Code Of Ethics 991 Bad Corporate Governance Practices
904 Long Term Compensation Policy 992 Integrated Governance Implementation
906 Access To Company Information and Data Corporate Governance Aspects And Principles Implementation In
1002
909 Akses Informasi dan Data Perusahaan Accordance With Financial Services Authority Regulations
Implementation Of Anti-Money Laundering (Aml) Programs, Implementation Of Indonesian Corporate Governance General
1010
950 Prevention Of Terrorism Financing (Ptf) And Prevention Of Funding For Guidelines (PUGKI)
The Proliferation Of Weapons Of Mass Destruction 1019 Implementation Of The Asean Corporate Governance Scorecard
953 Protection Of Creditors’ Rights Implementation Of Corporate Governance Principles For Banks
1065
953 Anti-Gratification & Anti-Bribery Policy According To Basel Committee On Banking Supervision Standards
PT Bank Negara Indonesia (Persero) Tbk
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Best Achievements in Corporate
Governance Implementation
“
In carrying out its activities, BNI always prioritizes the best governance
principles and practices. Due to the implementation of governance,
in 2023 BNI received a number of awards and titles in the field of
Corporate Governance, including "The Best Overall - Big Caps" and
"The Most Trusted Company".
108,39 92,26
"The Best Overall - Big Caps" "The Most Trusted Company"
The 14th IICD Corporate Governance Corporate Governance
Conference & Award 2023 Perception Index 2023
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Commitment to Sustainable
Corporate Governance Implementation
The entire Board of Directors, the Board of Commissioners, and the employees of BNI are
committed to carrying out their duties and working properly and responsibly in accordance
with the authority granted by the Articles of Association, as well as complying with BNI’s
Core Values (AKHLAK), Beliefs, BNI’s Code of Ethics, BNI’s internal regulations, prevailing laws
and regulations, as well as the principles of Good Corporate Governance, and sound Bank
management principles.
All BNI Hi-Movers are committed to implementing Corporate Governance in a sustainable manner. The implementation
of governance is expected to create sustainable value for BNI. For this reason, the Board of Directors and Board of
Commissioners carry out their leadership roles to achieve the following governance results:
1. Competitive and focused on long-term performance
2. Be ethical and responsible in running a business
3. Contribute positively to community and the environment
4. Ability to survive and grow (corporate resilience)
This commitment is stated in the Integrity Pact document (for the Board of Directors and Board of Commissioners) as
well as the Commitment to Implementing Good Corporate Governance Integrity document (for employees).
BOARD OF COMMISSIONERS' COMMITMENT
1
Perform duties and work properly and
2
Establish a working environment free
3
Act objectively, upholding ethical and
responsible in accordance with the of corruption, collusion, and nepotism moral values, fairness, transparency,
authority granted by the Articles of by encouraging and supervising the consistency, and honesty and
Association of PT Bank Negara Indonesia implementation of the Anti-Bribery commitment, and encouraging all
(Persero) Tbk (hereinafter referred to Management System (SMAP) and/or working partners to promote ethical,
as BNI), and comply BNI’s Core Values Gratification Control, which includes healthy, and transparent business
(AKHLAK), Beliefs, BNI Code of Conduct, policies, strategies, evaluations, and the practices.
BNI’s internal provisions, applicable laws sufficiency of HC in SMAP operations.
and regulations as well as the principles of
Good Corporate Governance, and sound
Bank management principles.
4
Avoid all forms of conflict of interest
5
Play an active role in preventing the
6
Being willing to be subject to sanctions
when performing duties, and do not possibility of fraud by not committing or if when carrying out their duties and
adversely affect the independence of tolerating all forms of fraud within the responsibilities as a BNI employee it is
other BNI employees. work environment, and be willing to report proven that they have not carried out the
anything suspected of fraud (occurring commitments as mentioned above.
within the environment and/or using BNI
facilities) through the reporting media in
BNI.
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BOARD OF DIRECTORS’ COMMITMENT
1
Carry out duties and work properly
2
Create a work environment free from
3
Act objectively and uphold ethical and
and responsibly in accordance with corruption, collusion, nepotism (KKN), moral values, fairness, transparency,
the authority granted by the Articles of by encouraging and supervising the consistency and uphold honesty and
Association of PT Bank Negara Indonesia implementation of the Anti-Bribery commitment and always encourage all
(Persero) Tbk (hereinafter referred to Management System and/or Gratification working partners to promote ethical,
as BNI), and follow BNI’s Core Values Control including the policies, strategies, healthy and transparent business
(AKHLAK), Beliefs, BNI Code of Conduct, evaluations and adequacy of HC in SMAP practices.
BNI’s internal provisions, applicable laws operations, and/or Gratification Control
and regulations as well as the principles of through activities including but not limited to
Good Corporate Governance, and sound not giving, promising, and/or receiving rewards
bank management principles. in any form to or from customers, debtors,
vendors, partners, work partners, regulators/
supervisors, and/or other parties, both external
and internal.
4
Avoid all forms of conflicts of interest
5
Do not use company information and
6
Make prudent (duty of care and loyalty)
when carrying out duties, and not data for personal or other parties’ gains and professional decisions within
affect the independence of other BNI where this is prohibited based on internal BNI’s operational activities, including
personnel. and external provisions, such as insider procurement of goods and services, HC
trading, misuse of company data etc. management, provision of funds, and
management of other business activities
for the benefit of BNI.
7
Play an active role in preventing the
8
Being willing to be subject to sanctions
possibility of fraud by not committing or if when carrying out their duties and
tolerating all forms of fraud within the responsibilities as a BNI employee it is
work environment, and be willing to report proven that they have not carried out the
anything suspected of fraud (occurring commitments as mentioned above.
within the environment and/or using BNI
facilities) through the reporting media in
BNI.
BNI HI-MOVERS’ COMMITMENT
1
Accept and consistently implement AKHLAK, Beliefs and the BNI Code of Ethics.
6
Take full responsibility for maintaining the confidentiality of customer and
company data.
2
Understand and comply with the applicable provisions when carrying out duties
7
Do not use company funds, data and assets for personal and family interests.
in accordance with the Good Corporate Governance principles.
3
Maintain integrity and uphold ethical, moral and honest values.
8
Play an active role in preventing and eradicating fraud and violations.
4
Work professionally and carefully.
9
Create a work environment free from Corruption, Collusion and Nepotism (KKN).
5
Actively understand and take full responsibility for the duties and roles.
10
Implement an Anti-Bribery Management System by avoiding gratuities, bribes
and extortion.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
11
Do not use personal funds as bailout funds and/or personal accounts for the
15
Be willing to submit all information needed to uphold integrity.
benefit of the company’s operational activities.
12
Avoid an excessive lifestyle.
16
Be responsible for all facilities and benefits obtained, and ensure their use is in
accordance with applicable regulations.
13
Maintain a good name and be wise when using social media.
17
Be willing to accept sanctions when committing violations listed in this integrity
pact.
14
Avoid all forms of conflict of interest.
18
All levels of BNI’s Board of Commissioners, Board of Directors and Employees
have signed a Implementation Commitment/Good Corporate Governance
Integrity Pact.
GOAL OF CORPORATE GOVERNANCE 6. POJK No. 18/POJK.03/2014 concerning the
IMPLEMENTATION Implementation of Integrated Governance for Financial
Conglomerates;
1. Increase BNI’s corporate value by implementing 7. POJK No. 33/POJK.04/2014 concerning Board of
the GCG principles of Transparency, Accountability, Directors and Board of Commissioners of Issuers or
Responsibility, Independence, and Fairness in its Public Companies;
business, so that BNI has a strong national and regional 8. POJK No. 35/POJK.04/2014 concerning the Corporate
competitiveness and achieves sustainable corporate Secretary of Issuers or Public Companies;
value; 9. POJK No. 8/POJK.04/2015 concerning Issuer or Public
2. Encourage all BNI organs to always emphasize the Company Websites;
GCG culture in all decision making based on applicable 10. POJK No. 21/POJK.04/2015 concerning Implementation
values and norms as well as a high level of compliance of Public Company Governance Guidelines;
with prevailing laws and regulations; 11. POJK No. 26/POJK.03/2015 concerning Integrated
3. Improve BNI’s performance through corporate efficiency Capital Adequacy Requirements (KPMM) for Financial
programs created by the implementation of the GCG Conglomerates;
culture in every BNI organ; 12. POJK Regulation No. 31/POJK.04/2015 concerning
4. Increase investor confidence and place BNI as the first Disclosure of Information or Material Facts by Issuers
choice for investment. or Public Companies;
13. POJK Regulation No. 56/PPOJK.04/2015 concerning
FOUNDATION FOR CORPORATE the Establishment and Guidelines for the Internal Audit
GOVERNANCE IMPLEMENTATION Charter;
14. POJK No. 4/POJK.03/2016 concerning Assessment of
The legal basis for GCG Implementation at BNI refers to: the Soundness Level of Commercial Banks;
1. Law Number 7 of 1992 concerning Banking as amended 15. POJK No. 5/POJK.03/2016 concerning Bank Business
several times, most recently by Law Number 4 of 2023 Plans;
concerning Development and Strengthening of the 16. POJK No. 18/POJK.03/2016 concerning Implementation
Financial Sector; of Risk Management for Commercial Banks;
2. Law Number 8 of 1995 concerning Capital Markets 17. POJK No. 27/POJK.03/2016 concerning Capability and
as amended by Law Number 4 of 2023 concerning Conformity Assessment for Main Parties of Financial
Development and Strengthening of the Financial Sector; Services Institutions;
3. Law Number 40 of 2007 concerning Limited Liability 18. POJK No. 29/POJK.04/2016 concerning Annual Reports
Companies as amended by Law Number 6 of 2023 of Issuers or Public Companies;
concerning the Stipulation of Government Regulation in 19. POJK No. 51/POJK.03/2017 concerning the
Lieu of Law Number 2 of 2022 concerning Job Creation Implementation of Sustainable Finance for Financial
into Law; Services Institutions, Issuers and Public Companies;
4. Law Number 27 of 2022 concerning Personal Data 20. POJK No. 1/POJK.03/2019 concerning Implementation
Protection; of the Internal Audit Function in Commercial Banks;
5. Financial Services Authority Regulation (POJK) No. 17/ 21. POJK No. 37/POJK.03/2019 concerning Transparency
POJK.03/2014 concerning Implementation of Integrated and Publication of Bank Reports;
Risk Management for Financial Conglomerates as
amended by POJK No. 45/POJK.03/2020 of 2020
concerning Financial Conglomerates;
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22. POJK No. 15/POJK.04/2020 concerning Planning and 35. SEOJK No. 28/SEOJK.03/2022 concerning Risk
Organizing General Meetings of Shareholders of Public Management Certification for Commercial Bank Human
Companies; Resources;
23. POJK No. 16/POJK.04/2020 concerning Implementation 36. Minister of State-Owned Enterprises Regulation No.
of Electronic General Meetings of Shareholders of Public PER-1/MBU/03/2023 concerning Special Assignments
Companies; and Social and Environmental Responsibility Programs
24. POJK No. 45/POJK.03/2020 concerning Financial for State-Owned Enterprises;
Conglomerates; 37. Minister of State-Owned Enterprises Regulation
25. POJK No. 12/POJK.03/2021 concerning Commercial No. PER-2/MBU/03/2023 concerning Guidelines for
Banks; Governance and Significant Corporate Activities of
26. POJK No. 11/POJK.03/2022 concerning the State-Owned Enterprises;
Implementation of Information Technology by 38. Minister of State-Owned Enterprises Regulation No.
Commercial Banks; PER-3/MBU/03/2023 concerning Organs and Human
27. POJK No. 24 of 2022 concerning Development of the Resources of State-Owned Enterprises;
Quality of Human Resources for Commercial Banks; 39. Circular Letter of the Minister of State-Owned Enterprises
28. POJK No. 8 of 2023 concerning Implementation of (BUMN) No. 2/MBU/07/2019 concerning Clean
Anti-Money Laundering Programs, Prevention of Management of BUMN Through the Implementation
Terrorism Financing and Prevention of Funding for of Prevention of Corruption, Collusion and Nepotism,
the Proliferation of Weapons of Mass Destruction in and Handling of Conflicts of Interest and Strengthening
the Financial Services Sector; Internal Supervision;
29. POJK No. 17 of 2023 concerning Implementation of 40. Letter of the Minister of State-Owned Enterprises
Governance for Commercial Banks; (BUMN) No. S-289/MBU/04/2020 dated 28 April 2020
30. Financial Services Authority Circular (SEOJK) No. 14/ concerning the Arrangement of the Board of Directors
SEOJK.03/2015 concerning Implementation of Integrated and Board of Commissioners in SOE consolidated
Risk Management for Financial Conglomerates; Subsidiaries and Affiliates;
31. SEOJK No. 15/SEOJK.03/2015 concerning 41. Memorandum of Understanding (Memorandum of
Implementation of Integrated Governance for Financial Understanding) of the Integrated Audit Work Unit
Conglomerates; regarding Development of Audit Quality for the BNI
32. SEOJK No. 32/SEOJK.04/2015 concerning Public Financial Conglomerate;
Company Governance; 42. BNI Financial Conglomerate Corporate Charter;
33. SEOJK No. 39/SEOJK.03/2016 concerning Fit and 43. Various GCG implementation guidelines include
Proper Test for Prospective Controlling Shareholders, the Corporate Governance Principles developed
Prospective Members of the Board of Directors, and by the Organization for Economic Cooperation and
Prospective Members of the Board of Commissioners Development (OECD), the ASEAN Corporate Governance
of Banks; Scorecard, and the Principles for Enhancing Corporate
34. SEOJK No. 16/SEOJK.04/2021 concerning Form Governance published by the Basel Committee on
and Content of Annual Reports for Issuers or Public Banking Supervision.
Companies;
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Governance Framework
Governance Framework BNI
Principles
GCG principles
Transparency Accountability Responsibility Independency Fairness
Main Organs
GMS
Governance
Structure
Board of Commissioners
Board of Directors
Supporting Organs
Board of Commissioners Board of Directors Enterprises Risk
Governance
Committee Committee Management
Process
Corporate
Internal Audit Compliance Unit
Secretary
Company Policies and Reporting Process Flow
GCG Implementation
Output
Awareness Internalisation Assessment Externalization Monitoring/Evaluation
Performance Growth and Increase in GCG Assessment Scores (CGPI, ACGS, SA)
The Governance Framework is a conceptual framework 3. Governance Process, the effectiveness of the Good
that integrates all elements of governance starting from Governance principles implementation process, supported
the foundation to the final target to be achieved from by an adequate Corporate Governance structure and
implementing good corporate governance.The governance infrastructure so as to produce outcomes that meet the
framework was developed to become a solid foundation expectations of all stakeholders.
that underlies all Company actions so that the GCG 4. Governance Outcome, the manifestation of consistent and
principles are implemented consistently, comprehensively comprehensive corporate governance implementation,
and sustainably. which is expected to meet stakeholder expectations.
BNI's governance framework consists of 4 (four) main Governance Outcome reflects the Governance Process
elements needed to implement corporate governance, implementation and adequate support from the Governance
namely: Structure. Problems that exist in the Governance Structure
1. Governance Principles, the principles that underlie can cause weaknesses in the Governance Process, and
governance implementation at BNI, includingTransparency, these weaknesses in the Governance Process will have an
Accountability, Responsibility, Independence and Fairness. impact on Governance Outcomes.
2. Governance Structure, the adequacy of the Governance
Structure and Infrastructure so that the Good Governance BNI continues to ensure that the GCG implementation runs
principles implementation produces outcomes that are in line well in all business aspects, and at all levels of management
with stakeholder expectations.The Corporate Governance as well as all BNI Hi-Movers and Company employees.This
Structure includes several key components, including the approach of prioritizing moral principles, ethics and healthy
Board of Commissioners, Board of Directors, Committees banking business practices will create a better future in the
and Company Work Units. The governance infrastructure banking industry.
includes policies and procedures, management information
systems and the key duties and functions of each part of the
organizational structure.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 595
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Improving The Quality
of GCG Implementation Sustainably
Efforts to improve the quality of GCG carried out by the Company are reflected in the chart below.
BNI GCG Implementation Sustainability Quality Improvement Cycle
GCG
Implementation
and
Benchmarking
GCG
Implementation
Standards
1 GCG
2
Quality Implementation
5
Improvement
GCG
Measurement/
Assessment
4 GCG
Implementation
Monitoring
3
1. GCG IMPLEMENTATION STANDARDS AT BNI
To improve the quality of GCG implementation, BNI To encourage improvements in its GCG implementation,
continues to adopt a corporate governance system that BNI conducted a review of best practices that apply globally,
follows best practices in sustainable management. Up the including:
end of 2023, BNI’s GCG implementation standards referred a. General Guidelines for Indonesian Corporate
to Minister of State-Owned Enterprises Regulation No. Governance (PUGKI) developed by the National
PER-2/MBU/03/2023 of 2023 concerning Guidelines for Committee for Governance Policy (KNKG) in 2021
Governance and Significant Corporate Activities of State- b. The principles of Corporate Governance for State Owned
Owned Enterprises. Companies developed by the Organization for Economic
Cooperation and Development (OECD), namely the
In addition, as a business entity whose shares are listed ASEAN Corporate Governance Scorecard(ACGS);
on the Indonesian Stock Exchange, and supervised by the c. Corporate Governance Perception Index (CGPI)
Indonesian Financial Services Authority (OJK), BNI's GCG organized by The Indonesian Institute for Corporate
implementation standards also refers to OJK Regulation Governance (IICG). CGPI is a research and rating
No. 21/POJK.04/2015 concerning Implementation of program for the GCG implementation of companies
Public Company Governance Guidelines and Financial in Indonesia;
Services Authority Regulation No. 17 of 2023 concerning d. Principles for Enhancing Corporate Governance issued
Implementation of Governance for Commercial Banks; by Basel Committee on Banking Supervision;
as amended by a copy of the Republic of Indonesia OJK
Regulation No. 17 of 2023 concerning Implementation of
Governance for Commercial Banks;
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
5. ESG or Environment, Social, and Governance; and In accordance with applicable laws and regulations, the
6. Internalization of various laws and regulations and Bank’s GCG implementation is based on the principles of
guidelines with national and international standards into transparency, accountability, liability, independence and
BNI's internal policies is a commitment of the Board of fairness or transparency, accountability, responsibility,
Commissioners and Directors and all employees. This independence and fairness (TARIF).
commitment is realized into the Company's vision,
mission and values and expected to be integrated into BNI’s GCG implementation principles have been agreed
the daily behavior of all employees. upon by the Board of Commissioners, Board of Directors,
management and all BNI employees to build a strong
2. GCG PRINCIPLES IMPLEMENTATION company structure and increase competitiveness through
It is believed that the consistent and comprehensive innovation in running its business.
implementation of GCG by the Bank at all levels of
operations will provide both short and long term benefits,
especially in maintaining the continuity of the Company's
business and fulfilling the expectations of shareholders
and other stakeholders.
The governance implementation principles at BNI can be seen in the following table:
GCG Principle Implementation at BNI
• The Bank discloses information in a timely, adequate, clear, accurate and comparable manner and can be
accessed by stakeholders according to their rights.
• The Bank discloses information which includes but is not limited to the vision, mission, business objectives,
Bank strategy, financial condition, composition and compensation for the management, Controlling
Shareholders, executive officers, risk management, internal supervision and control systems, compliance
Transparency status, systems and implementation of good corporate governance as well as material information and
facts that can influence investors’ decisions.
• The principle of openness shall observe provisions on bank secrecy, position secrets and personal rights in
accordance with applicable regulations.
• Bank policies must be written and communicated to stakeholders and those entitled to obtain information
about the policy.
• The Bank sets business goals and strategies accountable to stakeholders.
• The Bank establishes a check and balance system in the management of the Bank.
• The Bank has performance measures for all organizational organs based on agreed measurements and in
Accountability line with the Company’s values (Corporate Culture Values), the Bank’s business goals and strategies and has
a rewards and punishment system.
• The Bank must ensure that all of the Bank’s organizational organs are competent in accordance with their
responsibilities and understand their role in implementing Good Corporate Governance.
• The Bank upholding to the principle of prudence (prudential bank practices) and ensure compliance with
Responsibility applicable regulations.
• The Bank as a good corporate citizen cares about the environment and carries out social responsibility fairly.
• The Bank avoids unfair domination by any stakeholder and is not affected by unilateral interests and is free
Independence from conflicts of interest.
• The Bank makes decisions objectively and shall be free from any pressure from any party.
• The Bank takes into account the interests of all stakeholders by following the principle of equality and
fairness (equal treatment).
Fairness
• The Bank provides opportunities for all stakeholders to provide input and convey opinions for the Bank’s
interest as well as open access to information in accordance with the principle of transparency.
ALIGNMENT OF PUGKI GOVERNANCE PILLARS
BNI welcomed the development of the Indonesian Corporate Governance Guidelines (PUGKI) by the National Committee
for Governance Policy (KNKG) released in 2021 to become the standard for implementing corporate GCG. BNI is seeking
to implement it within BNI as it continues to adapt itself to the latest developments in corporate governance, including
social and environmental responsibility based on the principles of sustainable development, board diversity, digitalization
and investor stewardship/engagement, as well as continuing to strengthen its foundation for handling conflicts of interest
for key governance issues. corporate affairs in Indonesia, such as handling conflicts of interest, anti-corruption policies,
and Business Ethics Code Guidelines, performance evaluation, independence and remuneration of the Directors and
Commissioners.
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In general, PUGKI 2021 consists of 8 (eight) principles divided into three principle groups, namely:
1. The first principle group regulates corporate management and supervision functions, namely the Board of Directors
and the Board of Commissioners;
2. The second principle group regulates the processes and outputs produced by the Board of Directors and Board of
Commissioners;
3. The third principle group regulates resource owners, who will primarily benefit from the implementation of corporate
governance.
PUGKI consists of principles, recommendations and guidelines to encourage good corporate governance practices with
all corporations applying PUGKI by implementing the principles, recommendations and guidelines and disclosing them.
BNI has conducted mapping on the implementation of the principles, recommendations and guidelines as outlined in
the PUGKI index, which can be found in an attachment to the Corporate Governance Chapter of this Annual Report.
The PUGKI principles together with the recommendations and guidelines contained therein are inspired by the four
corporate governance pillars, namely ethical behavior, accountability, transparency and sustainability.The four corporate
governance pillars were first introduced in PUGKI 2021 as developments in line with the latest developments in the
basic values of TARIF (Transparency, Accountability, Responsibility, Independence and Fairness) which were last used
in PUGKI 2019.
The reflection of the four pillars in Indonesia's corporate governance principles will encourage the creation of corporate
value in the long term.
4 (Four) Pillars of Indonesian Corporate Governance
Ethical
Accountability Transparency Sustainability
Behavior
Pilar Explanation Implementation at BNI
As a pioneer bank, BNI is committed to internalizing Indonesian
corporate governance principles in values, work culture, strategy,
operational policies, and operational systems and procedures. This
commitment is reflected in the signing of the Integrity Pact as well
as the Gratification and Anti-Bribery Declaration by the Board of
Commissioners, Board of Directors and all BNI employees carried
out periodically every year through the DigiHC application, which is a
human capital communication and information platform accessed via
mobile phones, tablets, and other similar gadgets.
When carrying out their activities,
In addition, all BNI Shareholders including Minority Shareholders and
corporations should always prioritize
Foreign Shareholders are treated equally.
honesty, treat all parties with respect, fulfill
All Shareholders are given the same opportunity to obtain
commitments, build and maintain moral
information. This treatment is applied at BNI in the context of
values and trust consistently. Corporations
Ethical providing information both in the context of Corporate Action and
should pay attention to the interests of
Behavior information disclosure as regulated in capital market regulations.
shareholders and other stakeholders based
on the principles of fairness and equality and
The entire community is given the same opportunity to obtain
should be managed independently so that
information and submit criticism/suggestions to the Bank. Information,
one corporate organ does not dominate the
criticism and/or suggestions can be accessed via BNI website and BNI
other without intervention by other parties.
Call 1500046 service.
The consistent and sustainable implementation and enforcement of
Indonesian corporate governance principles has a positive impact on
value creation and business sustainability of BNI. This is reflected in
BNI's best achievements in various aspects, including receiving the
Corporate Governance Perception Index (CGPI) award with the title of
The Most Trusted Company, and the ASEAN Corporate Governance
Scorecard (ACGS) award with the title of Leadership in Corporate
Governance.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Pilar Explanation Implementation at BNI
BNI has performance measures for all organizational organs based on
agreed measures and in line with the Company's values (Corporate
Culture Values), business targets and Bank strategies and has a
rewards and punishment system. BNI believes that the organization
prepared has competence in accordance with its responsibilities and
understands its role in implementing the principles of Indonesian
Corporations should be accountable for corporate governance. Therefore, in carrying out Company
their performance transparently and fairly. management, BNI has prepared a strategic planning document which
Therefore, corporations should be managed includes:
correctly, measurably and in accordance • Corporate Plan, prepared every 5 (five) years;
Accountability with corporate interests while still taking into
• Bank Business Plan (RBB), compiled 1 (once) a year;
account the interests of shareholders and
stakeholders. Accountability is a necessary • Business Plan, prepared once a year.
prerequisite for achieving sustainable
performance. Regarding these matters, BNI periodically prepares an annual report
which is the responsibility of the Board of Directors and Board of
Commissioners in carrying out management and supervision of
issuers or public companies within a period of 1 (one) financial year to
the general meeting of shareholders which is prepared based on the
provisions in the Financial Services Authority Regulations regarding
Annual Reports of issuers or public companies
BNI discloses information in a timely, adequate, clear and accurate,
including through the Company's website www.bni.co.id which can be
accessed by stakeholders in accordance with their rights, disclosing
information that includes but is not limited to vision, mission,
To maintain objectivity in running their
targets business, Bank strategy, financial condition, composition and
business, corporations must provide
compensation of management, controlling shareholders, executive
material and relevant information in a way
officers, risk management, internal supervision and control system,
that is easily accessible and understood by
compliance status, system and implementation of Indonesian
Transparency stakeholders. Corporations should take the
corporate governance principles, as well as information and material
initiative to disclose not only issues required
facts that may influence investor decisions. This principle also
by statutory regulations, but also matters
continues to pay attention to the provisions of Bank secrecy, position
that are important for decision making by
secrecy and personal rights in accordance with applicable regulations.
shareholders, creditors and stakeholders.
One of the manifestations of the principle of transparency is the
annual report prepared every year, which is also an accountability
report to BNI shareholders.
In every business activity, BNI always strives to contribute in
sustainable development, by providing economic, social and
environmental benefits with principles that are more integrated,
targeted and measurable in impact and can be accounted for and are
part of the Company's business approach to achieving sustainability
and business continuity.
For BNI, developing business activities and advancing a sustainable
economy is always carried out with integrity, in line with applicable
laws and regulations, and upholding business ethics. Thus, BNI carries
out social and environmental responsibility (TJSL) programs and
activities which are not just about fulfilling regulations, more than
Corporations must complies with laws and that, TJSL has become BNI's responsibility to stakeholders.
regulations and be committed to carrying
out their responsibilities towards society The BNI TJSL implementation activity program is as follows:
and the environment in order to contribute 1. Micro and Small Business Funding Program (PUMK)
Sustainability to sustainable development through
a. Focus on distributing in a clustered manner by establishing
collaboration with all relevant stakeholders to
improve their lives in a way that is consistent synergistic cooperation with BUMN/BUMD/Regional
with business interests and the sustainable Government that manages fostered partners or MSME actors;
development agenda. b. Collaborating with Community Empowerment Institutions
(LPM) which develop MSMEs.
2. Social and Environmental Responsibility Program (Non PUMK)
a. Distribute TJSL funds in accordance with provisions;
b. Collaborate with professional and competent partners to
organize community empowerment programs;
c. Collaborating with community communities (community
development) to improve program quality;
d. Increasing the capacity and capability of TJSL through
providing education, training, apprenticeships, marketing and
other forms of assistance.
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TRACK RECORD OF BNI GCG IMPLEMENTATION
Year Activities and Events
BNI is committed to implementing good corporate governance. This commitment was initiated by BNI’s Board of
Commissioners and Board of Directors with the signing of the Board of Commissioners’ and Board of Directors’ Collective
2001 Decree No. KEP/001/DK and KP/001/DIR dated January 3, 2001 concerning Good Corporate Governance Principles
Implementation included in the PT Bank Negara Indonesia (Persero) Tbk Corporate Governance Handbook, as the
guidelines for the Board of Commissioners and Board of Directors in governing BNI.
As a part of the commitment to continuously improve the Good Corporate Governance Implementation, BNI carried out
the following activities:
• Established a Compliance Unit and Anti Money Laundering Unit under the Legal and Compliance Division’s
responsibility.
• Established a Remuneration and nomination Committee, with the role and responsibility in preparing work
assessment criteria for each member of the Board of Commissioners and Board of Directors and also in assessing the
2002 structure, system, and compensation for the Board of Directors and provide recommendations for amendment to the
Board of Commissioners if requested.
• Established an assessment center to improve the process/system for executive officers selection
• Improved the banking information system.
• The Board of Commissioner established an Audit Committee Charter as a guideline for Audit Committee members in
performing their duties.
BNI continued to improve its Corporate Governance, in terms of commitment or compliance. All employees are obliged to
sign a statement of compliance to the Code of Conduct.
One such governance improvement in 2003 involved BNI establishing an executive committee tasked to assist the Board
of Director in specific areas, including:
2003 • Asset and Liability Committee (ALCO).
• Risk Management Committee.
• Credit Policy Committee.
• Human Resource Committee.
• Technology Management Committee.
The following were important achievements in the Corporate Governance implementation in 2004:
• BNI management approved the establishment of a Good Corporate Governance Committee tasked with assisting the
Board of Directors in evaluating and optimizing corporate governance implementation policy effectiveness in BNI.
• BNI was recognized as one of the top five public companies with good Corporate Governance practices in a survey
conducted by Standard and Poor’s Governance Services and Corporate Governance and Financial Reporting Center
(CGFRC), headquartered in Singapore.
• Management implemented a Zero Fraud program to foster healthy and responsible banking practices, risk awareness,
and supervision of deviating behavior. Through this program, BNI rewards working units that successfully reached zero
2004 fraud in their operations, and vice versa, sanctions workings units that fail to prevent fraud.
• BNI established a Work ethics Team under the Human Capital Committee. This team periodically evaluates the working
ethics in BNI.
BNI increased stakeholder access to all information that has a material impact to BNI, including quarterly financial
reports, annual report information on the use of funds from corporate actions, information that could influence investors’
investment decisions, General Meeting of Shareholders’ resolutions, and other material events relating to BNI, either
through BNI website, reports to OJK, stock exchange, mass media, public exposes, or analyst meetings
BNI’s commitment to Corporate Governance improvement was realized by the establishment of a GCG Monitoring
2005 implementation unit, based on Board of Director Decree No. KP/174/DIR/R dated April 26, 2005.
Signing of the “Commitment Statement to Implement Good Corporate Governance” by all members of the Board of
2006 Director, Board of Commissioners, and Division Heads in the Company Working Meeting, to be followed by all BNI
officials at all organization levels and renewed annually.
As follow-up the previous year’s “Commitment Statement to Implement Good Corporate Governance”, BNI prepared the
following GCG programs:
• GCG e-learning
• Board of Commissioners and Board of Directors Guidelines and Work Procedures
2007 • Behavioral Guidelines Book for BNI officials consisting of Working Culture Values and Main Behaviors for BNI officials,
known as PRINSIP 46.
• BNI achieved the title of Trusted Company in the Corporate Governance Perception Index ranking organized by The
Indonesian Institute for Corporate Governance (IICG) and SWA magazine.
Concerning the implementation of the know Your Customer Principle and the Money Laundering Crime Law (UU TPPU),
2008 the Compliance Division, with the Information Technology Division, developed and continued to improve the integrated
system with the iCONS system to identify suspicious financial transactions.
BNI successfully improved its performance leading to an increase in profits of 103% compared to the previous year. This
2009 was mainly due to the consistent implementation of GCG by all BNI people.
Launch of an integrated Whistleblowing System (WBS), to increase transparency and ensure all BNI employees
understand its implementation. Improvement of the BNI employees’ code of conduct, to improve BNI employee quality.
2010 BNI participated in the GCG implementation ranking conducted by independent ranking institutions, the Center for Good
Corporate Governance of Universitas Gadjah Mada (CGCG UGM), and the Indonesian Institute for Corporate Directorship
(IICD).
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Year Activities and Events
BNI won a number of awards from national and international institutions. Some of the major awards were included:
• Best of The Best Company BUMN 2011
• Most Admired ASEAN Enterprise Economics Challenges Award 2011
2011 • Most Trusted Company from The Indonesian Institute for Corporate Governance (IICG)
• BNI’s Corporate information technology Governance was recognized for its reliability with the IT Governance Award
given by the Ministry of SOEs.
• Self-assessment results, in accordance with Bank Indonesia provisions, in 2011 and 2012 reflected the stable trend with
a composite predicate of Very Good.
• Establishment of an Anti-Fraud Unit Committee by the Board of Director Decree No. KP/508/DIR/R dated November
2012 9, 2012 concerning the establishment of an Anti-Fraud Unit Committee (KAF). When carrying out its duties and
responsibilities, the KAF is assisted by the Ethics Management Unit under the Compliance Division, whose functions
include data and reporting liaison with other divisions/units and external parties related to the Anti-Fraud Strategy and
database management related to fraud in BNI.
BNI won the following awards:
• Most Trusted Company Based on Investors and Analysts’ assessment Survey at the 2013 Good Corporate Governance
Awards.
2013 • Most Trusted Company Based on Corporate Governance Index (CGPI) at the 2013 Good Corporate Governance Awards.
• Award as The Best Bank in Indonesia for Developing Good Corporate Governance (GCG) from the Asiamoney
Magazine.
• BNI continued to improve and update its Corporate Governance.
• BNI continued to support the economic and environmental growth by organizing kampoeng BNI programs, PKBL, CSR
2014 activities organized by BNI Syariah, and its commitment to the one billion Indonesian Trees (OBIT) program, and has
planted more than 7 million trees over the last 7 years.
BNI won an award as:
2015 The Best State Owned Enterprise dan Top 50 Public Listed Companies dalam acara Good Corporate Governance Award
yang diselenggarakan The Indonesian Institute for Corporate Directorship (IICD).
BNI again won awards:
• The Best State Owned Enterprise and Top 50 Public Listed Companies at the Good Corporate Governance Award event
2016 organized by The Indonesian Institute for Corporate Directorship (IICD).
• Most Trusted Company Based on the Corporate Governance Index (CGPI) at the Good Corporate Governance Award
2016.
BNI again achieved awards:
• 1st Place in the Listed SOE Financial Category at the Annual Report Award 2016 Event.
2017 • The Best State Owned Enterprise and Top 50 Public Listed Companies at the Good Corporate Governance Award event
organized by The Indonesian Institute for Corporate Directorship (IICD).
• Most Trusted Company Based on Corporate Governance Index (CGPI) at the Good Corporate Governance Award 2017.
BNI again won awards:
• The Best State Owned Enterprise and Top 50 Public Listed Companies at the Good Corporate Governance Award event
2018 organized by the Indonesian Institute for Corporate Directorship (IICD).
• Most Trusted Based on Corporate Governance Index (CGPI) on Good Corporate Governance.
For BNI’s hard efforts to maintain its GCG implementation in accordance with best practices, provisions and standards BNI
won:
• The Best State Owned Enterprise and Top 50 Public Listed Companies at the Good Corporate Governance Award event
organized by the Indonesian Institute for Corporate Directorship (IICD).
2019 • Most Trusted Based on Corporate Governance Index (CGPI) on Good Corporate Governance.
• The Best Good Corporate Governance Issuer from the IDX Channel.
• In addition, BNI also digitized the Board of Directors Meetings and the GCG commitments for all BNI Hi- Movers. In an
effort to improve the GCG implementation, the company is also actively cooperating with external institutions IICD to
improve the implementation of GCG at BNI.
BNI continued to make improvements and innovations to realize one of BNI’s missions “To become a reference for the
implementation of compliance and good Corporate Governance for the industry”.These efforts received recognition and
awards from external and independent parties in the form of:
• Award as “Most Trusted Company” from The Indonesia Institute for Corporate Governance (IICG).
• Predicate as a “Very Good” company in GCG implementation based on the ASEAN Corporate Governance Scorecard
2020 (ACGS) standard from the Indonesia Institute for Corporate Directorship (IICD).
• The Best GRC Overall for Corporate Governance & Performance 2020 (International Trade & Corporate Banking) at
the GRC (Governance, Risk & Compliance) and the 2020 Performance Excellence Award event held by Businessweek
Indonesia and the CEO Forum.
• Rank I Award for the Gratification Control Unit (UPG) in the State-Owned Enterprises (BUMN)/Regional Owned
Enterprises (BUMD) Category from the Corruption Eradication Commission (KPK).
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Year Activities and Events
BNI continued to improve its performance with maintain the GCG implementation and again won awards, as follows:
• Award as “Most Trusted Company” from The Indonesia Institute for Corporate Governance (IICG).
• Predicate as a “Very Good” company in GCG implementation based on the ASEAN Corporate Governance Scorecard
(ACGS) standard from the Indonesia Institute for Corporate Directorship (IICD).
• Won 2nd place in The Best Indonesia GCG Award VI-2021 in the category of Public Company - Bank Buku IV organized
by Economic Review.
• Achieved 100 points for the implementation of the 2021 Gratification Control Program from KPK.
• In addition, to strengthen GCG management, BNI changed its GCG management to be under the coordination of two
divisions or work units: the Compliance Division and Corporate Secretary. This is instigated so that the individual and
2021 integrated GCG management could be more effective.
• The Cooperation Agreement (PKS) signing between BNI and the Corruption Eradication Commission concerning the
Handling of Complaints in Efforts to Eradicating Corruption Crimes based on PKS No. 67 of 2021, and No. DIR/153
dated March 2, 2021 with the aim of building and improving the integrated complaint handling effectiveness and
efficiency both internally and externally by prioritizing confidentiality to optimize the eradication of corruption in the
work environment; and
• As a form of GCG implementation, management approved the establishment of an Anti-Fraud Unit based on the
Board of Directors’ Decree No. KP/291/DIR/R dated June 28, 2021 concerning the establishment of an Anti Fraud
Unit Organization (SAF) with the aim of improving the implementation of the Anti Fraud Strategy at BNI through
prevention, detection, investigation, reporting and sanctions, monitoring and evaluation activities.
Corporate Governance implementation awards for 2022 included:
• Award as “The Most Trusted Companies” from The Indonesia Institute for Corporate Governance (IICG).
• Award as “Leadership in Corporate Governance” from the Indonesian Institute for Corporate Directorship (IICD).
• Achieved 100 points for the implementation of the 2021 Gratification Control Program from KPK.
2022 • Signing of the Integrity Pact by all BNI Hi-Movers as a manifestation of the implementation of AKHLAK, Prinsip 46 and
RACE.
• Formation of the ESG Implementation Coordinator Group at BNI based on Decree No. REN/2/173/R dated June
30, 2022, and Appointment of a Consultant to assist the process of preparing the ESG framework, roadmap and
Implementation at BNI.
BNI continues to improve and carry out innovations, this year it is reflected in the following things, including:
• Award as "The Most Trusted Company" from The Indonesia Institute for Corporate Governance (IICG).
• Award as "Leadership in Corporate Governance" from the Indonesian Institute for Corporate Directorship (IICD).
• 2022 Annual Report Award (ARA) and took second place in the SOE Finance category.
2023 • Implementation of the New Way of Working (NWOW) initiative as a form of supporting increasingly faster business
development processes, as well as increasing employee productivity by changing to a more agile way of working.
• In order to strengthen the internal control system, BNI formed an Operational Risk Management (ORM) Division and a
Senior Operational Risk Executive (SORX) consisting of 4 (units) functional units, al. SORX Wholesale Banking, SORX
Network & Services, SORX Consumer Banking & Corporate Function and SORX Technology, Digital & Operations.
GCG IMPLEMENTATION IN 2023
As an effort to improve the quality of GCG implementation, BNI carried out the various programs and activities that have
been carried out in 2023. The following programs and activities have been implemented:
January
• Issuance of Compliance Reminder "CORE" with the theme "Gratification Reporting".
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Socialization of APU PPT in Regional Offices.
• Submission of the Good Corporate Governance Self Assessment Report (part of the Bank Health Level Assessment) as of December 31,
2022 to the Financial Services Authority on January 31, 2023.
February
• Submission of the Integrated Governance Self Assessment Report as of December 31, 2022 to the Financial Services Authority on 14,
February 2023.
• Issuance of Compliance Reminder "CORE" with the theme "Refusal to Open Accounts related to Blacklist Countries"
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Delivery of APU PPT material for interns at BINA BNI training.
• Delivery of Compliance Culture material for MMEP and AMEP employees.
• BNI Corpu knowledge supplement with the Fraud Awareness Series theme: "It Will Happen to Me: Efforts to Develop Risk-Culture and
Peer Review to Prevent Internal Fraud”.
• Leadership Series and Operational Risk Awareness Workshop at Regional Offices
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March
• Issuance of Compliance Reminder "CORE" with the theme "Opening an Individual Savings Account Cannot Be Represented/Authorized".
• Socialization of the "Walk in Customer Series" via the Compliance Division's Instagram and the Employees and Leaders WhatsApp
group.
• Socialization of Bank Secrets and Position Secrets in Regional Offices.
• Leadership Series & Operational Risk Awareness Workshop at Regional Offices.
April
• Issuance of Compliance Reminder "CORE" with the theme "Request and Use of Debtor Information Through SLIK".
• Socialization of "Reject and Report Gratification" via the Compliance Division's Instagram and WhatsApp group for Employees and
Leaders.
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Appeal for receiving/giving gratuities related to Eid al-Fitr 2023 to all divisions/units, regional offices and stakeholders via the BNI
website and through Investor Daily.
• Leadership Series and Operational Risk Awareness Workshop at Regional Offices.
May
• Issuance of Compliance Reminder "CORE" with the theme "Understand and Prevent Conflicts of Interest".
• Socialization of APU PPT and GCG in Regional Offices.
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Leadership Series and Operational Risk Awareness Workshop at Regional Offices.
• Socialization of the Corruption Prevention Guide (CEK) of the Corruption Eradication Commission (KPK) to all BNI subsidiary companies
with the resource person being the Director of Anti-Corruption of Business Entities.
June
• Issuance of Compliance Reminder "CORE" with the theme "Use of Screen ICONS 51072: Cashing Checks/BG".
• Socialization of Compliance Index (CIX) in Branch Offices.
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Delivery of Introduction to Environmental Social Governance material for new employees at ODP training.
• Socialization of administrative sanctions and Gratification Control at Regional Offices.
• Sharing Session on Gratification Control and Anti-Bribery Management Systems with PT Telekomunikasi Indonesia (Telkom Indonesia).
• Sharing session on Compliance Index Measurement (CIX) in the Division and Fraud Handling Index Measurement (IPF) at the
Governance, Risk and Compliance Forum.
July
• Socialization of "Requirements for Requesting and Using Debtor Information (IDEB) via SLIK" via the Compliance Division's Instagram
and WhatsApp group for Employees and Leaders.
• Submission of the Good Corporate Governance Self Assessment Report (part of the Bank Health Level Assessment) as of 30 June 2023
to the Financial Services Authority on 24 July 2023.
• Delivery of Gratification Control and Anti-Bribery material for interns at BINA BNI training.
• Socialization of APU PPT in Regional Offices.
• Sharing session on Implementation of Good Corporate Governance (GCG), Gratification Control and Implementation of SMAP with PT
Pegadaian.
• Delivery of GCG and Gratification Control material for new employees at ODP training.
• Delivery of ESG material for new employees at ODP training.
August
• Issuance of Compliance Reminder "CORE" with the theme "Awareness Increased Vigilance regarding Special Campaign Fund Account
Opening Activities (RKDK)".
• Implementation of a Compliance Forum with the theme "Strategic Role of the Board of Directors and Board of Commissioners in
Increasing the Effectiveness of Anti-Money Laundering Programs, Prevention of Terrorism Financing and Prevention of Funding for the
Proliferation of Weapons of Mass Destruction (APU PPT and PPPSPM): Facing the Latest Crime Typology, Digital Transformation and
Preparation for Elections and Pilkada 2024.
• Socialization of Fines related to Taxes and Money of Doubtful Authenticity/Fake Money at Regional Offices.
• Socialization of APU PPT in Branch Offices.
• Submission of the Integrated Governance Self Assessment Report for June 30 2023 to the Financial Services Authority on August 14
2023.
• Delivery of GCG and Gratification Control material for new employees at ODP training.
• Delivery of ESG material for new employees at ODP training.
September
• Issuance of Compliance Reminder "CORE" with the theme "Foreign Exchange from Exports - Natural Resources".
• Socialization of APU PPT in Regional Offices.
• Implementation of Enhancement Skills for Compliance Officers (ESCO) in 2023 for Compliance Division Employees.
• Delivery of GCG and Gratification Control material for new employees at ODP training.
• Compliance Management Sharing session at the SOE Group Legal Function Coordination Meeting.
• Sharing session on Implementation of Compliance Functions, APU PPT and PPPSPM with FIFGroup.
• Sharing session on Compliance, Legal, Strategic and Reputation Risk Management with Bank Mandiri.
• Delivery of ESG material for new employees at ODP training.
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October
• Issuance of Compliance Reminder "CORE" with the theme "Consumer Protection Principles".
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Sharing session on Implementation of APU PPT and PPPSPM with Bank Tabungan Negara (BTN).
• Delivery of ESG material for new employees at ODP training.
November
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Sharing session on Implementation of APU PPT and PPPSPM with Bank Rakyat Indonesia (BRI).
• Socialization of Culture Transformation in Regional Offices.
Desember
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for new employees at ODP training.
• Delivery of material on Good Corporate Governance (GCG) and Gratification Control for interns at BINA BNI training.
• Participated in the 2023 World Anti-Corruption Day Integrity Expo (HAKORDIA) with the theme "Synergy to Eradicate Corruption, for
Advanced Indonesia"
• Socialization of Culture Transformation in Regional Offices.
• Appeal for Receiving/Giving Gratuities related to Christmas 2023 and New Year 2024 to all Divisions/Units, Regional Offices and
Stakeholders via the BNI website and through Investor Daily.
GCG IMPLEMENTATION PLAN FOR 2024 4. MEASUREMENT/ASSESSMENT
OF GCG IMPLEMENTATION
a. BNI's participation in the Corporate Governance
Perception Index (CGPI) program ranking; In order to improve the quality of GCG implementation,
b. Fulfillment of the implementation of the ASEAN the Company carries out regular measurements of GCG
Corporate Governance Scorecard (ACGS); implementation using self-assessment methods and
c. Implementation of Individual Governance Self assessments by third parties.
Assessment and Integrated Governance Self
Assessment (TKT); And; SELF ASSESSMENT
d. Socialization and awareness of Good Corporate Self-assessment measurement refer to:
Governance (GCG), Governance, Risk and Compliance a. Financial Services Authority Regulation (POJK) No. 21/
(GRC), as well as Anti-Gratification and Anti-Fraud POJK.04/2015 concerning Implementation of Public
Programs. Company Governance Guidelines;
b. POJK No. 4/POJK.03/2016 concerning Assessment of
3. MONITORING GCG IMPLEMENTATION the Soundness Level of Commercial Banks;
c. POJK No. 17 of 2023 concerning Implementation of
PERSON IN CHARGE OF GCG IMPLEMENTATION Governance for Commercial Banks;
The Company has a Compliance Division and a Corporate d. Financial Services Authority Circular No. 32/
Secretary Division which plays a strategic role and is SEOJK.04/2015 concerning Public Company Governance
responsible for GCG Implementation. As the Person in Guidelines;
Charge of GCG Implementation, they are tasked with e. Financial Services Authority Circular No. 13/
ensuring that the Bank operates with full responsibility for SEOJK.03/2017 concerning Implementation of
the implementation of GCG carried out by BNI.The person Governance for Commercial Banks; as well as
responsible for GCG Implementation was appointed directly f. One of the points for assessing the Bank's Health Level
by the Board of Directors through the Board of Directors' is a self-assessment regarding the implementation of
Decree Directors No. KP/133/DIR/R dated 7 April 2021. the principles of Good Corporate Governance (GCG) at
the Bank.The Company carried out the self-assessment
The monitoring carried out in 2023 was as follows: periodically every semester, namely in June and
1. Know Your Employee (KYE) as one of the inherent December of the current year.
monitoring efforts for employees. Direct superiors are
obliged to supervise employees under their supervision The GCG assessment aim is to produce a Governance
to ensure that fraud does not occur by paying attention Rating, which is a factor for determining the Bank's Health
to whether there are indications that need further Level. The assessment focuses on three aspects of the
attention (irregularities). Governance system, namely the Governance structure,
2. Monitoring and evaluating the implementation of GCG process and outcome, taking into account 11 (eleven)
and Internal Control. Governance Implementation Assessment Factors.The three
3. Encourage more consistent implementation of aspects are described as follows:
Governance, Risk and Compliance (GRC) at all levels,
both parent and Subsidiaries.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
• Governance Structure b) The Corporate governance mechanism including
The Governance structure assessment is aimed at the GCG implementation mechanism and process,
assessing the adequacy of Bank’s GCG governance ethics enforcement, information disclosure,
structures and infrastructures so that the supervision and audit as well as compliance, HC
implementation process produces outcomes that match management, operations/ production, marketing,
the expectations of the Bank’s stakeholders. Included finance and accounting, risk management,
in the Bank’s governance structure is the GMS, the information technology management, stakeholder
Board of Commissioners, the Board of Directors, and relations etc.
Committees and work units at the Bank. The Bank’s
governance infrastructure, includes the organizational • Governance Outcome
structure of Bank policies and procedures, management The Governance Outcome aspect is an assessment on
information systems and the main duties and functions the results of the implementation of the Company’s
of each organizational structure. The Governance systems and mechanisms in applying GCG as measured
Structure is an assessment aspect on the fulfillment through the GCG Implementation Results, including
of the corporate structure and infrastructure in applying outputs and results of the ethical enforcement of the
GCG as measured through the governance structures GCG implementation process, information disclosures,
which includes: supervision and audit as well as compliance, HC
i) Composition of Shareholders and Company Organs; management, operations/ production, marketing,
the structure and function of the person in charge finance and accounting, risk management, information
for the GCG implementation; the structure of the technology governance, relations with stakeholders etc.
person in charge of ethics enforcement; structures
responsible for information disclosure; structures In 2023, a self-assessment of GCG implementation
in charge of supervision and audit; structures in at BNI was carried out based on Financial Services
charge of HC management; the structure of the Authority Regulation No. 17 of 2023 concerning
person in charge of operations/production; the Governance Implementation in Commercial Banks,
structure of the person in charge of marketing; the which measured GCG implementation for 11 (eleven)
structure of the person in charge of finance; the aspects consisting of:
risk management structure, structure in charge of a. Implementation of the duties and responsibilities
information technology management; structure of the Board of Commissioners;
responsible for stakeholder relations; the structure b. Implementation of the duties and responsibilities
of the person in charge of the procurement of goods of the Board of Directors;
and services; and the structure of the person in c. Completeness and implementation of the
charge of change management; Committee's duties;
ii) Fulfillment of Company policies, especially related d. Handling conflicts of interest;
to enforcing the GCG function in carrying out the e. Implementation of compliance functions;
Company’s operations, includes the guidelines f. Implementation of the internal audit function;
and policies related to GCG, ethics enforcement, g. Implementation of the external audit function;
information disclosure, supervision and audit as h. Implementation of risk management including an
well as compliance, HC management, operations/ internal control system;
production, marketing, finance and accounting, risk i. Provision of funds to related parties and provision
management, information technology governance, of large funds (large exposure);
relations with stakeholders. j. Transparency of the Bank's financial and non-
financial conditions, reports on the implementation
• Governance Process of Good Corporate Governance and internal
The governance process assessment aims to assess reporting; And
the effectiveness of the process of implementing GCG k. Bank Strategic Plan
principles supported by the adequacy of the Bank’s
governance structure and infrastructure so as to ASSESSMENT RESULT
produce outcomes that are in line with the expectations Self Assessment
of the Bank’s stakeholders. The Governance Process The self-assessment results for the last 3 (three) years can
is an assessment aspect on the implementation of be seen in the table below:
company systems and mechanisms in applying GCG
as measured by: Description 2023 2022 2021
a) The process of GCG implementation, ethics Composite
2 2 2
enforcement, information disclosure, supervision Score
and audit as well as compliance, HC management,
operations/production, marketing, finance and In semester I 2023, BNI conducted a self-assessment and
accounting, risk management, information submitted it to OJK, with the following assessment results:
technology governance, relations with stakeholders
etc; and
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 605
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GCG Implementation Self Assessment Results for ii) The decision making process for both business and
Semester I/June 2023
non-business has been carried out based on the
Rating Rating Definition Trend Governance principles so as to increase efficiency
Showing the Bank’s and achieve the company’s targets;
management has implemented
iii) The Annual GMS for Fiscal Year 2022 dated March
a governance that in generally
good as reflected in the 15, 2023 appointed the Public Accounting Firm of
adequate compliance with Tanudiredja, Wibisana, Rintis & Rekan (a member
the Governance principles.
firm of PwC’s global network) to audit the Company’s
2 In the event there are Stable
weaknesses in the application Consolidated Financial Statements, Report on
of the Governance principles, the Micro and Small Business Funding Program
generally these weaknesses
(PUMK), as well as other reports for FiscalYear 2023.
are insignificant and can be
resolved by normal actions by c. Governance Outcome
the Bank’s management. i. BNI has fully applied the good governance principles
when carrying out its business activities at all
In semester II 2023, BNI conducted a self-assessment and organizational levels, as reflected in the BNI’s CGPI
submitted it to OJK, with the following assessment results: score that increased from 91,66 in 2022 to 92.26
in 2023 with the predicate ““The Most Trusted
GCG Implementation Self Assessment Results for Company”,”, as well as BNI’s ACGS score that
Semester II/December 2023 increased from 106.02 in 2022 to 108.39 in 2023 with
Rating Rating Definition Trend the predicate “Leadership in Corporate Governance”;
Showing the Bank’s ii. The internal audit function is adequate and has
management has implemented met the stakeholders’ expectations (Board of
a governance that in generally Commissioners), and this is reflected in the
good as reflected in the
adequate compliance with implementation of audit programs, active
the Governance principles. inspections, reports submitted to the Board of
2 In the event there are Stable Commissioners through the Audit Committee, and
weaknesses in the application
of the Governance principles, regular encouragement to complete follow-ups;
generally these weaknesses iii. Bank BNI submitted a complete Annual Report in
are insignificant and can be accordance with prevailing regulations on time
resolved by normal actions by
the Bank’s management and submitted it to OJK through letter of Corporate
Secretary Division No. CSE/7/1112 dated 21 Februari
2023.
These ratings are based on the following strengths and Weaknesses in the Corporate Governance implementation
weaknesses of BNI’s GCG implementation in 2023: 1. Governance Structure
Strengths of the Corporate Governance implementation BNI’s Governance structure and infrastructure is fully
a. Governance Structure in place in accordance with prevailing regulations,
i) The completeness of the BNI Governance structure however, BNI continues to improve the structure and
having met the established requirements so as to infrastructure by adjusting to business developments/
support the implementation of Governance in every conditions and prevailing regulations.
unit in BNI; 2. Governance Process
ii) The implementation of good governance at BNI is In general, the Governance indicators are improving
also supported by the structure of the Internal Audit with a stable score, however, in the Internal Control
Unit, the Enterprise Risk Management Division, System there are still things that require improvement
and the independent and professional Compliance efforts, especially cases of internal fraud, external fraud,
Division; violations, and there are still sanctions/fines from the
iii) All BNI Personnel are committed to implementing regulator.
good governance in BNI, which is manifested in the 3. Governance Outcome
establishment of BNI’s sixth mission, “to become a. As of December 2023, there were sanctions in the
a reference in implementing compliance and good form of warnings and fines by regulators, indicating
corporate governance for the industry”. that there is still a need to increase awareness,
b. Governance Process supervision and discipline in data input and report
i) In general, the GCG implementation process has submission in all business and operational lines.
been implemented well as reflected in the fulfillment
of BNI’s obligations as a Bank and Issuer to all BNI
stakeholders;
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
b. Based on the results of the Risk Profile position The CGPI assessment uses the mandatory GCG
assessment as of December 30, 2023, Credit Risk implementation references and generally accepted best
was still at rank 3 or Moderate. This shows that practices as well as an approach with a stakeholder
the Bank must continue to pay attention to the perspective where relationships with all stakeholders
implementation of risk management for these two are increasingly important in maintaining the Company’s
risks, as they still need improving. business continuity over the long term.
DEVELOPMENT OF SELF-ASSESSMENT The Company's CGPI assessment for the 2022 fiscal year
RESULTS OVER THE LAST 3 YEARS showed the excellent achievements and received the “The
External Assessment MostTrusted Company” predicate.This was also in line with
Corporate Governance Perception Index (CGPI) the compliance with all CGPI requirements and assessment
To assess the impact of GCG implementation in the stages. The assessment results for the 2019-2023 fiscal
Company, BNI follows the Corporate Governance years are as follows
Perception Index (CGPI). This assessment is carried out by
The Indonesian Institute for Corporate Governance (IICG),
and will become a reference for the Company to improve
or perfect the GCG implementation at BNI.
The 2022 CGPI, conducted in 2023 covered the assessment
aspects: governance structure, governance process and
governance outcome.
91,60 91,66 92,26
90,74
89,74
2019 2020 2021 2022 2023
CGPI Assessment Results for the 2021-2023 Fiscal Year
Indicator 2023 2022 2021
Governance Structure 30,67 25,69 32,48
Governance Process 30,31 35,00 33,20
Governance Outcome 31,28 30,97 30,97
Skor CGPI 92,26 91,66 91,60
The CGPI assessment results above show that the GCG implementation in the Company is showing good results, as
reflected in the assessment that continues to increase from year to year.
The recommendations received by BNI from the CGPI assessment for fiscal year 2022 carried out in 2023 and the follow-
up were:
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 607
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2023 Management Company Management Discussion and Business Support
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CGPI Assessment Recommendations and follow-up
No Recommendation Follow-up
1 Governance Structure Aspect
In order to prepare for leadership regeneration in the future,
internally the Company has a program that has been aligned
with the Regulation of the Minister of BUMN. Potential
employees who are included in the Talent Pool have the
opportunity to take part in training programs or activities
related to management, business strategy, strategic planning,
BNI needs to optimize the succession policy for members of the risk and business potential analysis, operational and financial
Board of Directors and Commissioners by considering internal performance analysis and various other similar programs.
company talent who are competent, competitive, adaptive and To support this, BNI carries out a series of internal talent
agile in facing the dynamics of change so as to support the selection processes by considering capacity, performance and
company's agility track record.
BNI also has a career development program with the aims
to encourage young talents to occupy strategic positions. For
employees who have excellent competence and performance,
BNI has prepared a development program for structured
capability and leadership development.
2 Governance Process Aspect
To face challenging conditions and prepare for accelerated
increases in financial performance in the future, BNI is making
efforts to change and improve through initiatives carried out
in BNI Corporate Transformation. This transformation is BNI's
form for responding to the challenges faced and is an effort to
a. BNI needs to optimize all resources to build company agility improve in achieving the 2021-2025 Corporate Plan.
through a program to strengthen company fundamentals and
In the context of efficiency and optimization of IT resources,
resilience integrated with the company group. BNI has carried out a synergy program with Subsidiary
Companies in implementing information technology
development by adopting IT Agile and Lean Organization,
thereby increasing cost effectiveness and efficiency in
providing added value to support service and business
activities.
b. BNI needs to update policies and guidelines for disclosure and BNI has a company information disclosure and transparency
policy in accordance with applicable regulatory provisions in
disclosure of company information, especially regarding the
the form of uploads to the IDX and OJK Electronic Reporting
use of electronic social media, by referring to developments in systems, the BNI website or via BNI media channels, and
applicable regulations and guidelines. always being updated.
3 Governance Outcome Aspect
a. BNI needs to increase the amount of dividends proportionally BNI consistently reviews its dividend policy so that it is in line
with profitability, business plans and sustainable capital and
and consistently for all shareholders.
the Company has achieved a good level of capital adequacy
to anticipate future economic volatility.
BNI has fostered a work culture through the Culture
Transformation process and the activation of the RACE
cultural program theme which focuses on Risk Culture,
Agility, Collaboration and Execution Oriented.
b. BNI needs to foster a culture of agility with the ability to BNI Corporate Culture with an internalization program
based on the core values AKHLAK (Trustworthy, Competent,
quickly adapt and respond to changes and manage challenges
Harmonious, Loyal, Adaptive and Collaborative) and the
so that they can become opportunities to compete. business values RACE (Risk Culture, Agile, Collaborative
and Execution Oriented) which were formed to improve the
quality of service to customers, responding to community
needs, as well as strengthening BNI's vision in international
and digital banking.
ASEAN Corporate Governance Scorecard (ACGS)
The Company continues to implement good corporate governance practices based on the ASEAN Corporate Governance
Scorecard (ACGS) criteria published by the ASEAN Capital Market Forum.This aims to improve the standards and practices
of corporate governance of listed companies in ASEAN, improve the global viability of ASEAN listed companies with
good corporate governance, and to demonstrate to the global community that ACGS participating companies are good
places to invest.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
The ACGS criteria used as a basis for assessment use the corporate governance principles issued by The Organization
for Economic Cooperation and Development (OECD) as follows:
1. Shareholders Rights;
2. Equal Treatment of Shareholders;
3. The Role of Stakeholders;
4. Disclosure and Transparency; and
5. Responsibilities of the Board of Commissioners.
In 2023, the ASEAN CG Scorecard assessment results show that the Company’s overall weighted score was 108.39 points
with a predicate of Leadership in Corporate Governance” or Level 5. This shows that the practices carried out by BNI
overall have adopted international standards.
No. Assessment Component Fiscal Year 2023 Fiscal Year 2022
1 Shareholders Rights 10 9,05
2 Equal Treatment of Shareholders 8,67 9,29
3 The Role of Stakeholders 15,00 15,00
4 Disclosure and Transparency 24,22 23,44
5 Responsibilities of the Board of Commissioners 37,50 36,25
6 Bonus 15 15
7 Penalty (2) (2)
108,39 106,03
Total Score (Leadership in Corporate (Leadership in Corporate
Governance) Governance)
Based on the assessment results above, there were several recommendations that must be improved in the future,
including:
No. Recommendation Follow-up
If there is an agenda for the election/appointment/change of composition of members
of the Board of Commissioners at the AGMS, the company is advised to disclose the Follow-up actions on these
profile of the commissioner candidate in the invitation document or invitation to the recommendations will be
AGMS. At a minimum, the disclosure includes age, qualifications, date of joining the communicated to the relevant regulator
1
company, experience and concurrent positions in other public companies. Explanations so that the Management Candidates can
regarding this profile can be presented explicitly in several alternative sources of be known to the public at the time of the
information, including documents or explanations of AGMS invitations, supporting GMS Invitation.
materials or attachments to AGMS, company websites, and Annual Reports.
Identify and disclose the identity or name of the external auditor who will be appointed
Follow-up on the recommendations
to audit the current period's financial statements. For the identity or name of the external
2 will be implemented at the 2023 Annual
auditor, what is meant here is the name of a person, not the name of Public Accounting
GMS which will be held in 2024.
Firm.
Disclose in the annual report regarding the total value of remuneration received by
each member of the company's commissioners. The requested disclosure must include
Follow-up on recommendations will be
the name of the commissioner concerned and the amount of remuneration he or she
3 further coordinated with the relevant
receives. So it is not enough to just be identified based on the name of the position
regulators.
in the position structure of the board of commissioners or delivery the amount of
remuneration is done in aggregate value only.
Regarding the audit committee, it is recommended to add the role or function, namely
Following up on the recommendation, it
not only recommending the appointment of an external auditor, but also providing
4 will be added to the existing provisions
recommendations for the dismissal of the company's external auditor. This role or
in the Audit Committee Charter.
function should be outlined or clearly defined in the audit committee charter.
It is necessary to propose to change the provisions on quorum requirements in decision- As a follow-up to this recommendation,
making meetings by the board of commissioners, from previously only requiring more BNI still requires a quorum of more
5
than 1/2 of the members of the board of commissioners to be present at the meeting to than 1/2 of the members of the Board of
a minimum of 2/3. Commissioners present at the Meeting.
Companies are advised to establish/formulate performance measurement standards
that align the performance-based remuneration of directors with the long-term interests
Further recommendations will be
of the company and disclose them to the public. It is hoped that this measurement
6 included in the Annual Report for the
standard can be the basis for determining the amount of long-term incentives or
2023 Financial Year.
the amount of long-term incentives that will be received by the company's Board of
Directors.
Companies are advised to carry out annual performance assessments of each or every
member of the board of commissioners (not only collegial performance assessments Further, the recommendations have
7 of the Board of Commissioners) and disclose these practices as well as the processes been accommodated and will be
carried out during the performance assessment, as well as the criteria used in the realized in 2024.
performance assessment.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 609
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2023 Management Company Management Discussion and Business Support
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6. IMPROVING THE QUALITY OF
GOVERNANCE IMPLEMENTATION
STRATEGIC INITIATIVE TO STRENGTHEN Complaints or complaints received through BNI's
GCG IMPLEMENTATION WBS channel become material in the review, input and
To improve and strengthen good governance practices, evaluation process which helps BNI to continue to improve
the Company has instigated several initiatives aimed at the implementation of GCG. This effort can also help in
creating positive changes in a healthy business climate. As minimizing potential acts of deviation or violations of GCG
part of this commitment, the Bank has prepared a roadmap principles by BNI employees.
to guide the GCG Implementation improvement efforts to
ensure every step taken by the Bank will be in line with GCG AWARENESS
principles that have become an integral part of the company GCG Socialization and Internalization
culture. The following strategies have been implemented In 2023, socialization regarding the implementation of GCG
in BNI to improve GCG implementation: has been carried out through training for BNI employees
1. Reviewing the Corporate Governance guidelines/ and publications as outlined in the Corporate Governance
policies for BNI and the BNI financial conglomerate to Chapter, this Annual Report, 666-667, 709-712, 758-759, 775-
comply with regulatory provisions, guidelines and the 777, 792-793, 806-809, 818. Socialization activities consist
latest best practices. of presenting material including definitions, principles,
2. Developing new Corporate Governance implementation implementation and improvement efforts. GCG. With this
initiatives, including updating provisions, and GCG socialization, it is hoped that BNI Hi-Movers will have
campaign programs, etc; the determination and joint commitment to realize the
3. Improving the quality of GCG implementation, through implementation of GCG at BNI.
the Compliance Index including the calculation method,
the Gratification Control Program and the Anti-Bribery New Employee Induction Program
Management System (SMAP), and implementing a New employees are the future BNI Hi-Movers who will
Governance, Risk and Compliance (GRC) Forum in learn, grow and develop at BNI. As newcomers, instilling
all Units, monitoring Key Performance Indicators the corporate values is essential, as this program will instill
(KPI) and Know Your Employee (KYE), and boom and the GCG values and Code of Conduct to be followed during
booster implementation in operational and business the course of their career path at BNI.
assessments;
4. BNI’s participating in GCG assessments by independent Internalization
external parties, including IICG and ACGS, as a means For BNI, Corporate Culture is a system that can play a role
to strengthening GCG implementation at BNI; and in developing attitudes that will shape the personality of
5. Facilitating External Complaints regarding GCG to each individual in the Company, with a set of attitudes
encourage BNI Hi-Movers cultural awareness to always forming the interactions between individuals, with integrity
behave in accordance with GCG principles, by providing that will bring out the character that exists in the Company.
a Whistleblowing System (WBS) reporting facilities, Internalization of Corporate Culture including the application
through websites, telephone, email, letters, SMS/ of the Corporate Governance principles at BNI is carried
Whatsapp for the general public (public) to submit out through various tools, which facilitate the process of
grievances and complaints on violations of Corporate adopting values that can later be applied in carrying out
Governance committed by BNI employees. BNI also daily work. The tools used include:
provides security protection for WBS reporters while 1. Reading Beliefs and the BNI Code of Conduct on every
still paying attention to the principle of confidentiality quality day in each unit and at the morning briefing;
and related provisions that apply at BNI. 2. Self-education methods through GCG e-learning and
DEEP 46 (Daily Exercise Employee Program) through
BNI Smarter and DigiHC that provide easy GCG learning
for BNI Hi-Movers;
3. Online training and webinars with speakers involving
internal and external professionals, including:
a) Operational Risk Training;
b) Execution Discipline Cultural Brevet;
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
4. Distribution and installation of anti-gratification and 3. Equal Treatment
GCG enforcement posters and e-leaflets in each unit, All BNI Shareholders including Minority Shareholders
BNI Forum, and through the website so that employees and Foreign Shareholders are treated equally. All
are aware at all times; Shareholders are given the same opportunity to
5. Easy access to the Code of Ethics and Corporate Culture obtain information. This treatment is applied at BNI by
through the BNI website, which can be accessed anytime providing information on Corporate Actions, and other
and anywhere; information disclosure as stipulated in the capital market
6. Anti Gratification and Anti Fraud Commitments regulations. Everyone is given the same opportunity
conveyed by the Board of Directors via video; to gain information and submit criticisms/suggestions
7. Learning modules in various formats such as e-books, to the Bank. Information, criticism and/or suggestions
podcasts, bite size video learning, and gamification; and can be reported through the BNI website and BNI Call
8. BNI Learning Wallet (BLW), the freedom to determine 1500046 service.
learning through individual learning budgets.
4. Building a Positive Image of the Bank
Externalization Sound GCG practices by all internal parties and
GCG externalization is closely related to the transparency stakeholders improves the Company’s image in the
and fairness principles, whereby the transparency principle wider public over the long term so that trust in the
means to always observe the Bank secrecy provisions and Company can be maintained. In the digital era, BNI looks
position secrets and treat stakeholders and the public in a to use different tools to enhance the Company’s positive
fair and equal manner. BNI delivers GCG externalization image through different media including print media
to stakeholders and the wider community through the (newspapers, tabloids, magazines), electronic media
following: (radio and television) and cyber media (website, twitter,
1. GMS instagram, email, etc. news portals, facebook, blogs and
The GMS is a communication media for stakeholders other social media). The use of media to support GCG
of the Company and is an embodiment of the GCG practices is carried out to disseminate anti-fraud, WBS,
principles implementation, as in the GMS the Company’s GCG awareness, including appeals not to give gifts in
Management explains their responsibilities in many any form that can be categorized as gratuities/bribes
aspects. A more detailed explanation of the GMS can be but are not limited to religious holidays.
seen in the GMS Section in the Corporate Governance
Chapter of this Annual Report. Shareholders’ Rights and ROAD MAP GCG BNI
Ownership rights are always protected and facilitated, BNI was sustainable to continuously improve the
and in BNI Shareholders’ rights are implemented through implementation of sustainable GCG, including the
dividend payments, the right to ask questions at the GMS, application of GCG principles within the Bank. This
the right to obtain information, and the right to approve/ commitment is carried out by the Board of Commissioners,
disapprove GMS resolutions through a sound card given Directors and all employees who are part of the company
at the GMS. culture and increase the added value of the Company for
2. Disclosure and Transparency stakeholders and protect the interests of shareholders.The
As a form of the transparency pillar in the GCG principles, commitment to implementing GCG is also formulated in
BNI continues to provide information disclosure to the Bank's Vision and Mission, Code of Ethics, Integrity
stakeholders and the wider community through various Pact, Work Guidelines and Rules, Implementation of Risk
means including the Annual Report, BNI website, Management, Anti-Gratification, Anti-Bribery Management
mass media, Electronic Reporting System portal for System and implementation of Social and Environmental
IDX Issuers, and to regulators through hardcopy or Responsibility programs.
electronic reporting facilities. Given BNI’s status as
an issuer, this information disclosure is considered In addition, BNI realizes the implementation of sustainable
very important as a medium of communication as a GCG through the creation of RAKB in business operations
transparent company. Information disclosure is carried by paying attention to sustainable financial, risk,
out based on the prevailing capital market regulations. environmental, social and governance aspects. The Bank
is also committed to complying with existing regulations,
supporting the Sustainable Finance Roadmap designed by
the OJK, and the Sustainable Development Goals (TPB)
in Indonesia.
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Corporate Governance
Structure And Mechanism
BNI GOVERNANCE ORGAN STRUCTURE
BNI's GCG structure consists of the main organs of the Company, namely the General Meeting of Shareholders (GMS),
Board of Commissioners, Board of Directors and supporting organs which include committees under the Board of
Commissioners, Committees under the Board of Directors, Corporate Secretary, Internal Audit Unit, .Enterprise Risk
Management Divisions, Compliance Division, and Policy Governance Division.
To support effective GCG implementation, each organ in the Bank has its own role and responsibility. They must carry
out their duties in accordance with the guidelines stated in the Bank's Articles of Association, with the aim of improving
performance, protecting stakeholder interests, and ensuring compliance with applicable laws.
For the Company, the GCG implementation and development within the Bank and its Subsidiaries is an important aspect
in maintaining business continuity. By following these principles, BNI believes it can become more resilient in facing
future competition.
BNI Governance Organizational Structure
General Meeting of Shareholders
Elect & Dismisses
Board of Directors Check & Balances Board of Commissioners
Secretary to Board of
Auditor Independen
Commissioners
Credit Committee Credit Policy Committee
Corporate Secretary
Nomination and
Asset & Liability Remuneration
Business Committee Compliance Division
Committee Committee
Compliance
Report
Integrated Risk GCG Unit
Human Capital Committee
Management Committee
Internal audit Internal
Audit Committee
Performance Technology Management Audit
Reports
Management Committee Committee
Enterprise Risk Risk Monitoring
Management Division Committee
Risk Management & Anti- Risk Management
Subsidiaries Committee
Fraud Committee Report Review
Policy Governance
Division Integrated Governance
Risk Management Sub Committee
Committee
Integrated Compliance
Function
Anti-Fraud Sub Committee
Integrated Internal Audit
Function
Environmental, Social, & Integrated Risk Management
Governance Sub Committee Function
Credit Risk Portfolio Sub Subsidiaries Management
Committee Function
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
BNI GCG SOFTSTRUCTURE 10. BNI Financial Conglomeration Integrated Governance
The Company has instigated various policies/guidelines Policy based on Board of Commissioners Approval No.
referred to as the GCG infrastructure, to support the GCG DK/193 dated December 28, and Board of Directors'
implementation carried out by the Company's organs. The Approval No. DIR/1106 dated December 15, 2023;
BNI infrastructure includes the following: 11. General Risk Management Policy and General Integrated
1. The Company Articles of Association No. 23 dated April Risk Management Policy based on approval from the
20, 2021 as received and recorded in the Republic of Board of Commissioners No. DK/173 dated December
Indonesia Ministry of Law and Human Rights Legal 8, 2023;
Entity Administration System through No. AHU- 12. General Policy on Internal Control System based on
AH.01.03-0264697 Year 2021 dated April 26, 2021. The approval from the Board of Commissioners No. DK/47
Articles of Association can be accessed and downloaded dated April 6, 2023;
on the Company’s website: https://www.bni.co.id/id-id/ 13. Internal Audit Charter through BNI Directors Decree No.
perseroan/tata-kelola/anggaran-dasar-bni; KP/139/DIR/R dated April 14, 2021. The charter can be
2. BNI’s Code of Ethics as the BNI Hi-Movers Code of accessed and downloaded on the company website:
Conduct. The code of conduct can be accessed and https://www.bni. co.id/id-id/perseroan/tata-kelola/
downloaded on the Company’s website through; https:// pedoman-dan- tata-tertib;
www.bni.co.id/id-id/perseroan/tata-kelola/kode-etik; 14. Conflict of Interest Guidelines as outlined in the Online
3. Board of Commissioners updated Board Manual, as Company Guidelines (ePP) No. IN/13/KPN/002 dated
validated by Board of Commissioners’ Decision Letter January 3, 2023;
No. KEP/0049/ DK/2017 dated October 26, 2017. These 15. Corporate Secretary Guidelines, approved by the Board
guidelines can be accessed and downloaded on the of Directors Decree No. KP/356/DIR/R dated September
Company’s website through: https://www. bni.co.id/ 2, 2016;
id-id/perseroan/tata-kelola/pedoman-dan- tata-tertib; 16. Company Guidelines for Prohibited and Non- Prohibited
4. Board of Directors updated Board Manual, as validated SecuritiesTransactions for Insiders, as outlined in in the
by Board of Directors’ Decisions Letter No. KP/228/ Online Company Guidelines (ePP) No. IN/500/KMP/001
DIR/R dated June 29, 2018. These guidelines can be dated September 23, 2019;
accessed and downloaded on the Company’s website 17. Anti-Money Laundering and Combating the Financing
through: https://www.bni.co.id/ id-id/perseroan/tata- ofTerrorism (APU-PPT) Company Guidelines, as outlined
kelola/pedoman-dan-tata-tertib in the Online Company Guidelines (e-PP) No. IN/12/
5. Audit Committee Charter and Audit Committee Code KPN/002 dated January 3, 2023;
of Ethics, approved by the Board of Commissioners 18. Procurement Company Guidelines, which have been
through the Board of Commissioners Decree No. outlined in Online Company Guidelines (ePP) No.
KEP/007/DK/2021 dated April 15, 2021. The charter can IN/822/PGV/009 dated 22 September 2023;
be accessed and downloaded on the Company’s website 19. Corporate Compliance Guidelines, as outlined in the
through: https://www.bni.co.id/id-id/ perseroan/tata- Online Company Guidelines (e-PP) No. IN/963/ KPN/002
kelola/komite-dewan-komisaris; dated December 14, 2021;
6. The Risk Monitoring Committee Charter, approved 20. Whistleblowing System Company Guidelines , as
by the Board of Commissioners through the Board outlined in the Online Company Guidelines (e-PP) No.
of Commissioners Decree No. KEP/007/DK/2022 IN/604/ KPN/003 dated October 16, 2020;
dated June 2, 2022. The Charter can be accessed and 21. Anti-Fraud Strategy Company Guidelines, as outlined in
downloaded on the Company’s website through: https:// the Online Company Guidelines (e-PP) No. IN/0/SAF/002
www.bni.co.id/id-id/perseroan/tata-kelola/ komite- dated July 18, 2023;
dewan-komisaris; 22. Anti-Bribery Management System Guidelines, as
7. The Remuneration and Nomination Committee Charter, outlined in the Online Company Guidelines (e-PP) No.
approved by the Board of Commissioners Decree No. IN/004/CMP/004 dated November 15, 2023;
KEP/006/DK/2022 dated June 2, 2022.The Charter can be 23. Company Guidelines for Gratification Control, as
accessed and downloaded on the Company’s website outlined in the Online Company Guidelines (e-PP) No.
through: https://www.bni.co.id/ id-id/perseroan/tata- IN/726/ KPN/002 dated September 24, 2021;
kelola/komite-dewan-komisaris; 24. Company Guidelines for Investor Relations Activities,
8. The Integrated Governance Committee Charter, as outlined in the Online Company Guidelines (e-PP)
approved by the Board of Commissioners through BNI No. IN/41/KMP/001 dated January 26, 2015;
Board of Commissioners Decree No. KEP/005/ DK/2022 25. Strategic Planning Company Guidelines: Bank Business
dated June 2, 2022. The Charter can be accessed and Plans, as outlined in the Online Company Guidelines
downloaded on the Company’s website through: https:// (e-PP) No. IN/401/REN/002 dated August 30, 2017;
www.bni.co.id/id-id/perseroan/tata- kelola/komite- 26. Company Guidelines for Quality Management of
dewan-komisaris; Published Financial Reports, as outlined in Online
9. Corporate Governance Handbook (Implementation Company Guidelines (e-PP) No. IN/749/PKU/002 dated
of Good Corporate Governance Principles). These September 28, 2021;
principles can be accessed and downloaded on the
Company’s website through: https://www.bni.co.id/
id-id/perseroan/tata-kelola/panduan-kebijakan; Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 613
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27. Company Guidelines for GCG Monitoring Activities and Self-Assessment Reports Guidelines contained in e-PP No.
IN/462/KMP/001 dated October 22, 2015;
28. Credit Committee Company Guidelines which have been outlined in Online Company Guidelines (e-PP) No. IN/682/
PGV/002 dated August 8, 2022, IN/517/PGV/004 dated July 3, 2023, IN/002/PGV/007 dated January 5, 2024, IN/004/
PGV/007 dated January 5, 2024;
29. Asset & Liability Committee (ALCO) Work Guidelines which have been approved by the Board of Directors through
Board of Directors' Decree No. KP/437/DIR/DIR/R dated September 22, 2021 concerning Arrangement of the Asset &
Liability Committee (ALCO);
30. Working Guidelines for the Capital Risk & Anti-Fraud Management Committee which have been approved by the Board
of Directors through Board of Directors' Decree No. KP/745/DIR/R dated October 26, 2023 concerning Arrangement
of the Risk Management and Anti-Fraud Committee;
31. Performance Management Committee Guidelines which have been approved by the Board of Directors through Board
of Directors' Decree No. KP/353/DIR/R dated June 21, 2017 concerning BNI Performance Management Committee (PMC);
32. Integrated Risk Management Committee Guidelines approved by the Board of Directors No. KP/217/DIR/R dated
June 17, 2022;
33. Business Committee Guidelines (KBI) which have been approved by the Board of Directors through Board of Directors'
Decree No. KP/439/DIR/R dated October 27, 2022 and Decree No. KP/440/DIR/R dated October 27, 2022 concerning
Business Committee Arrangement (KBI);
34. Technology Management Committee Guidelines which have been approved by the Board of Directors through
Board of Directors' Decree No. KP/364/DIR/R dated August 13, 2021 concerning the Arrangement of the Technology
Management Committee;
35. Guidelines for the Credit Policy Management Committee which have been approved by the Board of Directors through
Decree No. KP/440/DIR/R dated October 27, 2022 regarding the Arrangement of the Credit and Business Policy Committee;
36. Human Capital Committee Guidelines which have been approved by the Board of Directors through Decree No.
KP/235/DIR/R dated July 18, 2011 concerning the Arrangement of the Human Capital Committee;
37. Subsidiary Committee Guidelines which have been approved by the Board of Directors through Decree No. KP/067/
DIR/R dated March 7, 2022 concerning the Arrangement of Subsidiary Company Committees.
GOOD CORPORATE GOVERNANCE MECHANISM
The Good Corporate Governance mechanism includes the Governance principles implementation process, supported by
the Bank’s governance structure and soft structure adequacy, to produce outcomes in line with stakeholder expectations.
For Governance implementation, it is not enough just to rely on the governance structure pillars, but it also requires
a clear soft structure in the mechanism process. The process of implementing corporate governance is inherent in the
corporate governance structure as seen in the Bank’s Governance Organizational Structure.
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General Meeting
of Shareholders
The General Meeting of Shareholders (GMS) is the highest INFORMATION ON BNI'S MAIN SHAREHOLDERS,
organ in the Company with authorities not given to the CONTROLLER AND BENEFICIAL OWNER
Board of Commissioners and Directors.Through the GMS, BNI's Main shareholder, controller, beneficial owner is
shareholders can exercise their rights, express opinions and the Republic of Indonesia with a portion share ownership
cast their votes in a process of making important decisions of 60%.
on the development and future of the Company in a fair
and transparent manner. In addition, Shareholders have the
right to issue voting rights to make decisions and obtain
40%
information related to the company from the Board of 60%
Directors and/or Board of Commissioners at the GMS, as
long as it is related to the meeting agenda and does not
conflict with the Company interests and pays attention to
the provisions in the Company's Articles of Association
and statutory regulations.
The implementation of the BNI GMS is carried out with
reference to provisions including:
1. Law No. 19 of 2003 concerning State-owned enterprises;
2. Law No. 40 of 2007 concerning Limited Liability Republic of Indonesia Public
Companies as amended by Law No. 6 of 2023 concerning
the Stipulation of Government Regulation in Lieu of Law EQUAL TREATMENT POLICY FOR
Number 2 of 2022 concerning Job Creation into Law; ALL SHAREHOLDERS
3. OJK Regulation No. 15/POJK.04/2020 concerning The Company always ensures that every shareholder's
Planning and Implementing General Meeting of rights are protected so that it can encourage shareholder
Shareholders in Public Companies; or investor participation.
4. OJK Regulation No. 16/POJK.04/2020 concerning
Electronic Implementation of the General Meeting of Shareholder rights include:
Shareholders in Public Companies; 1. Submit a request to hold a GMS.
5. PT Kustodian Sentral Efek Indonesia Board of Directors 2. Propose the agenda for the GMS.
Decree No. KEP-0016/DIR/KSEI/0420 of 2020 concerning 3. Grant authority to attend and vote at the GMS.
Implementation of the KSEI electronic General 4. Attend and submit votes at the GMS electronically.
Meeting System (eASY.KSEI) Facility as an Electronic 5. Obtain information regarding agenda items and
Authorization Mechanism in the Process of Organizing proposed GMS resolutions.
a GMS for Securities Issuers who are Public Companies 6. Have 1 (one) voting right for every 1 (one) share.
and whose shares are kept in KSEI Collective Custody; 7. Conduct consultations on issues regarding the basic
and rights of shareholders, as long as it is carried out to
6. Company’s Articles of Association. support the Company's sustainable growth and increase
the value of the Company in the medium to long term,
SHAREHOLDERS especially for institutional shareholders.
8. Obtain a share of the Company's profits.
In the Company’s Articles of Association, what is meant 9. Receive material new information/facts, including those
by “Shareholders” are Series A Dwiwarna shareholders, available to financial analysts and other similar parties,
Series B shareholders and Series C shareholders, unless within a time period in accordance with regulatory
expressly stated otherwise.The Company shares consist of: provisions in the Capital Market sector.
1. Series A Dwiwarna shares that can only be owned by 10. Obtain information regarding the special rights attached
the Republic of Indonesia; and to the Company's share series.
2. Series B and C Series shares as ordinary shares that can
be owned by the Republic of Indonesia and the public.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 615
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ATTACHING SPECIAL RIGHTS c. In the event that there is a GMS agenda regarding
As long as it is not stipulated otherwise, Series A Dwiwarna changes to rights to shares in a certain series, the
shareholders, Series B shareholders and Series C shareholders provisions for a larger quorum of attendance and
have the same rights. Based on the Articles of Association, decisions must be applied and must be approved
Series A Dwiwarna shares are shares owned specially by by the shareholders of the series that is negatively
the Republic of Indonesia Which grants the holders special affected.
rights as holders of Series A Dwiwarna shares. d. Disclosure of the ultimate beneficial owner as
disclosed in this Annual Report in the Corporate
The special rights of Series A Dwiwarna Shareholders are: Governance Chapter, Sub-chapter, General Meeting
1. The right to agree at the GMS on the following matters: of Shareholders, 615.
a. Approval for amendments to the Articles of e. Disclose the provisions that each shareholder has
Association; 1 (one) voting right, as stated in the Company's
b. Approval for changes in Capital; Articles of Association which can be accessed on
c. Approval for the appointment and dismissal of the Company's website.
members of the Board of Directors and Board of 2. Ensure that related party transactions are approved
Commissioners; and implemented after managing conflicts of interest
d. Approval for mergers, consolidations, acquisition, and protecting the interests of the Company and
splits and dissolutions; shareholders, as disclosed in this Annual Report Chapter
e. Approval for remuneration for members of the of Management Discussion and Analysis on Company
Board of Directors and Board of Commissioners; Performance, discussion of Information on Material
f. Approval for the transfer of assets based on the Articles Transactions Containing Conflicts of Interests and/or
of Association, requiring the approval of the GMS; Transactions with Affiliated/Related Parties, page 359
g. Approval for participation and reduction in 3. The Company has a policy to prevent insider trading,
the percentage of equity participation in other as disclosed in this Annual Report on page 984.
companies based on the Articles of Association,
requiring the approval of the GMS; SHAREHOLDER RELATIONSHIP POLICY
h. Approval for the use of profits; The Company strives to implement the good governance
i. Approval for non-operational investment and long- principles, especially in the transparency aspect. BNI strives
term financing based on the Articles of Association, to ensure transparency of company financial and non-
requiring the approval of the GMS; financial information, in a fair and timely manner to all
2. The right to propose Candidates for Members of the shareholders, including minority shareholders and foreign
Board of Directors and Candidates for Members of the shareholders.
Board of Commissioners;
3. The right to propose GMS agenda; In realizing these efforts, the Corporate Secretary plays
4. The right to request and access company data and an active role in implementing company information
documents in which the mechanism to use such rights disclosure activities to shareholders as stipulated in Article
is in accordance with the provisions in the Articles of 5 of OJK Regulation No. 35/POJK.04/2014 concerning the
Association and laws and regulations. Corporate Secretary of Issuers or Public Companies, where
the Corporate Secretary serves as a liaison between the
Except for the special rights mentioned above, Series B Company and its shareholders, including OJK and other
shareholders and Series C shareholders have the same stakeholders.
rights while still considering the provisions of Article 25 of
the Company's Articles of Association regarding Quorum, In order to foster intensive, systematic and planned
Voting Rights, and Resolutions at the GMS. relationships with Shareholders, the Company also has
internal company policies as regulated in the Company
EQUAL TREATMENT OF SHAREHOLDERS Guidelines No. IN/794/KMP/001 dated December 23, 2014.
To ensure that equal treatment is applied to all shareholders,
so the Company: SHAREHOLDERS ACCESS TO INFORMATION
1. Ensure that all shareholders of the same series are To maintain transparency and accountability to
treated equally, through: Shareholders, the Company provides access to Company
a. Transparency of shareholders' rights to obtain a share information aimed at conveying relevant information and
of profits through disclosure of the target dividend delivering it in a timely manner enabling Shareholders to
payout ratio as disclosed in this Annual Report in exercise their rights and responsibilities. Information access
Chapter of Management Discussion and Analysis of Shareholders provided by the Company is as follows:
Company Performance, discussion of Dividend Policy
and Distribution, pages 344-346.
b. Disclosure of information about the rights attached
to all series of shares. This is contained in the
Company's Articles of Association which are
published on the Company's website.
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Information Access for Shareholders 4. The Company delivers an invitation (notice) for the
GMS to shareholders, namely no later than 21 (twenty
Media Explanation one) days before the date of the GMS excluding the
Media for delivering reports and information to date of invitation and the date of GMS. The invitation
GMS enable shareholders to participate in decision contains reasons and/or explanations for each agenda
making that requires GMS approval.
Perseroan (www.bni.co.id)
Website IDX (www.idx.co.id)
With reference to:
KSEI (www.ksei.co.id)
1. OJK Regulation No. 15/POJK.04/2020 concerning
Print media through national and international
Print
news/newspapers, magazines, etc. to convey the Planning and Implementation of General Meeting of
Media
latest information about the Company. Shareholders in Public Companies;
Electronic media through national and international 2. OJK Regulation No. 16/POJK.04/2020 concerning
Electronic
Media
news TV, radio, news portals, etc. to convey the Implementation of Electronic General Meeting of
latest information about the Company.
Shareholders in Public Companies;
X: @bni 3. Article 23 paragraph (5) letter d and Article 23 paragraph
Facebook: BNI
Social
Youtube channel: BNI - Bank Negara Indonesia (7) letter c of the Company’s Articles of Association.
Media
Instagram: @bni46
TikTok: @BNI46 Announcements and invitations to shareholders are made
at least through:
CONDITIONS FOR HOLDING A GMS AT BNI 1. Website of the e-GMS provider
2. Stock Exchange website; and
DATE AND VENUE OF THE GMS 3. Public Company website, in Indonesian and foreign
The Company's GMS consists of the Annual GMS and other languages, provided that the foreign language used
GMS. Public Companies are required to hold a GMS no is at least English.
later than 6 (six) months after the fiscal year ends, or under
certain circumstances in accordance with the provisions GMS AGENDA MATERIALS
stipulated by OJK. The Public Company may hold other The company provides the opportunities to shareholders
GMS at any time as needed for the interests of the Public or their proxies to ask questions and/or respond. Questions
Company. In accordance with the provisions, the GMS and/or responses submitted are recorded in the Minutes
must be held in the territory of the Republic of Indonesia. of the GMS and published on the Company's website.
The venue for the GMS must be held: 1. GMS Agenda Material documents contain the
Meeting Agenda accompanied by the legal basis and
1. At the domicile of the Public Company; explanations related to the GMS Agenda;
2. Where the Public Company conducts its main business 2. The Company shall provide meeting agenda material
activities; that can be accessed and downloaded through the
3. In the Provincial Capital where the Public Company is Company’s website and/or e-RUPS.The meeting agenda
located or where it conducts its main business activities; or material must be available from the date of the invitation
4. The Province where the stock exchange is located and to the GMS until the GMS is held;
where the shares of the Public Company are listed. 3. In the event of Changes to the Company’s Management,
curriculum vitae for candidates as members of the
PROCEDURES FOR HOLDING A GMS Board of Commissioners and Board of Directors of
By considering to regulatory provisions in the Capital a Public SOE as proposed to be appointed at the
Market sector, the Company carries out a GMS (annual GMS, will be available and announced at the time of
and extraordinary) with the following procedures: the GMS, before making a decisions regarding the
1. The Company notify the meeting agenda to OJK, no later appointment of the candidates as a member of the
than 5 (five) working days before the announcement Board of Commissioners and Board of Directors. This
of the GMS, excluding the date of the announcement is as stipulated in the Minister of SOEs Regulation No.
of the GMS; PER02/MBU/02/2015 concerning the Requirements and
2. The Company announce the GMS to the shareholders, Procedures for Appointment and Dismissal of Members
no later than 14 (fourteen) days prior to the invitation of the Board of Commissioners and Supervisory Board
for the GMS, excluding the date of the announcement of SOEs, and the Minister of SOEs Regulation No.
and the date of the invitation PER-11/MBU/07/2021 concerning Requirements and
3. The Company provides the opportunity for shareholders Procedures for Appointment and Dismissal of the Board
to propose Meeting Agenda items in writing to of Directors of SOEs; and
the Company. The shareholder is 1 (one) or more
shareholders representing 1/20 (one twentieth) or
more of the total number of shares with voting rights.
Proposed agenda items can be submitted to the
Company no later than 7 (seven) days before the date
of the GMS Invitation; And
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 617
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4. At the time of the GMS, Shareholders are entitled to Public Companies are also required to provide alternatives
receive information on meeting agenda and material for electronically granting power of attorney for shareholders
related to agendas as long as they do not conflict with to attend and vote at the GMS.
the interests of the Company.
Shareholders’ Rights to Raise Questions and/or Provide
The GMS held by BNI during 2023 has followed all Responses:
the necessary procedures, including notifications, 1. The only shareholders or their proxies who have the
announcements and invitation to the GMS. right to raise questions and/or provide responses at the
GMS are shareholders or their proxies who have been
GMS CODE OF CONDUCT registered at the GMS;
1. The GMS Code of Conduct is carried out by referring 2. Using a questions and/or responses form submitted
to OJK Regulation No. 15/POJK.04/2020 concerning to shareholders or their proxies during the registration
Planning and Implementing General Meeting of at the GMS
Shareholders in Public Companies; 3. After the GMS Chairperson, or party appointed by the
2. The GMS Code of Conduct is distributed to the GMS Chairperson, submits a proposal regarding the
shareholders/proxies at the time of registration; matters to be decided in the GMS, the GMS Chairperson
3. The GMS Code of Conduct regulates meeting will provide an opportunity for the Company’s
participants who have the right to attend the GMS, the shareholders or their proxies to ask questions and/or
Meeting Chairperson, the language used in the GMS, provide responses before a vote is held on the matter;
the meeting quorum and decision making, mechanism and
for questioning and responding, mechanism for decision 4. For Shareholders or their proxies who wish to
making, and voting procedures; raise questions and/or provide responses, the GMS
4. The GMS Code of Conduct principles are read out prior Chairperson will invite the shareholders/their proxies to
to the GMS starting; ask questions and/or responses to the GMS Chairperson
5. In accordance with the GMS Code of Conduct provisions in writing by writing their names and the number
as stipulated in the Company’s Articles of Association, of shares owned or represented. Questions and/or
at the opening of the GMS, the Chairperson of the GMS responses submitted must be directly related to the
provides an explanation to the shareholders on: GMS Agenda being discussed.
a. The Company’s general condition in brief;
b. GMS agenda; The Company provides the opportunity for shareholders or
c. Decision making mechanism related to the GMS their proxies to ask questions and/or respond. Questions
agenda; and and/or responses submitted are recorded in the Minutes of
d. Procedures for exercising shareholder rights to raise the GMS and published on the Company's website
questions and/or share opinions.
The GMS held by BNI during 2023 has followed all
The GMS held by BNI during 2023 has followed all the necessary procedures, including notifications,
the necessary procedures, including notifications, announcements and invitation to the GMS.
announcements and invitation to the GMS.
COMPANY EFFORTS TO INCREASE
SHAREHOLDERS AND OTHER PARTIES SHAREHOLDER ATTENDANCE AT THE GMS
ATTENDANCE AT THE GMS The Bank strives to facilitate Shareholders in exercising
Shareholders, either in person or represented based their rights and authority in determining decisions at the
on a power of attorney, are entitled to attend the GMS. GMS, and BNI has carried out the following:
Shareholders who are entitled to attend the GMS are 1. The Company provides an alternative electronic proxy
shareholders whose names are registered in the list of for shareholders to attend and vote at the GMS. The
shareholders of the Public Company 1 (one) working day electronic granting of power of attorney is carried
prior to the invitation to the GMS. out through the e-RUPS system provided by KSEI.
Shareholders can input their voting preferences on each
GRANTING POWER OF ATTORNEY, agenda item in granting power of attorney electronically.
ELECTRONIC POWER OF ATTORNEY AND 2. Make announcements and invitations for the GMS
PROVISION OF OPPORTUNITIES TO SUBMIT in a timely manner, in Indonesian and English, which
QUESTIONS AND/ OR RESPONSES are published on the e-GMS provider's website, the
Based on OJK Regulation No. 15/POJK.04/2020 concerning company's website, and the Indonesian Stock Exchange
Planning and Implementing General Meeting of Shareholders website;
in Public Companies, Shareholders either alone or represented
based on a power of attorney are entitled to attend the GMS.
In voting, the votes cast by shareholders apply to all shares
they own and shareholders are not entitled to give power
of attorney to more than one proxy for a portion of the total
shares they own with different votes.
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3. In the GMS Announcement and Invitation, the Company jointly represent more than 2/3 (two thirds) of the total
clearly explains the authorized shareholders who could shares with valid voting rights present at the GMS, as well
attend/be represented and vote in the GMS, namely as the GMS to approve changes to the Board of Directors
the Company’s Shareholders whose names were and the Board of Commissioners composition must be
registered in the Company’s Shareholders Register or approved by the Series A Dwiwarna shareholder and other
Shareholders in the securities accounts at PT Kustodian shareholders and/or their legal representatives who jointly
Sentral Efek Indonesia on the day of the Invitation; represent more than 1/2 (one half) of the total number of
4. On the website, the Company provides contacts for shares with voting rights present at the GMS.
shareholders to communicate in connection with
holding a GMS; and With due observance of OJK Regulation no. 15/ POJK.04/2020
5. The Company provides services to shareholders of 2020 concerning Plans and implementation of General
requiring information and/or who would ask questions Meetings of Shareholders of Public Companies and OJK
related to the GMS plan and/or GMS agenda through Regulation No. 16/ POJK.04/2020 of 2020 concerning
either direct meetings or correspondence via e-mail. the Implementation of Electronic General Meetings of
Shareholders of Public Companies.
The GMS held by BNI during 2023 has followed all
the necessary procedures, including notifications, The GMS held by BNI during 2023 has followed all
announcements and invitation to the GMS. the necessary procedures, including notifications,
announcements and invitation to the GMS, and the GMS
GMS ATTENDANCE QUORUM AND RESOLUTIONS resolutions will be announced to the public on the following
Attendance Quorum working day.
In accordance with OJK Regulations, a GMS can be held
if more than 1/2 (one half) of the total shares with voting APPLICATION OF THE ONE SHARE
rights are present or represented, unless the Articles of ONE VOTE PRINCIPLE
Association of the Public Company specify a larger quorum. At the Annual GMS for Fiscal Year 2022 held on March 15,
Based on the Company’s Articles of Association, the GMS 2023 and the Extraordinary GMS held on September 19,
can make changes to the Board of Directors and the Board 2023, the One Share One Vote Principle was applied for
of Commissioners, where it is regulated that the GMS resolution making and voting procedures.These provisions
must be attended by Series A Dwiwarna shareholders were contained in the Rules for the FiscalYear 2022 Annual
and other shareholders and/or their legal representatives GMS and the Extraordinary GMS in Fiscal Year 2023, and
who together represent at least 1/2 (one half) of the total among other matters stipulated that each share gave the
number of shares with valid voting rights.This applies also owner the right to cast 1 (one) vote.
to GMS for amending the Articles of Association, where it
is regulated that the GMS must be attended by the Series In accordance with OJK Regulation No. 15/POJK.04/2020
A Dwiwarna shareholders and other shareholders and/or concerning the Planning and Implementing of Public
their legal representatives who together represent at least Company GMS, in the Fiscal Year 2022 Annual GMS,
2/3 (two thirds) of the total shares with valid voting rights. 2023 Extraordinary GMS, the GMS Rules were given to
shareholders present, and the Principal Rules of the GMS
GMS Resolutions were read out before the GMS started.
GMS resolutions are made based on deliberation to
reach consensus. In the event that a resolution based PARTIES VALIDATING VOTING RESULTS
on deliberation to reach a consensus is not reached, the During the GMS, the Company engages Independent
resolution is decided by voting. Resolution by voting must and professional parties to support the reasonableness
be made with due observance of the GMS attendance and validity of the GMS’s conduct and decisions. The
quorum and resolution quorum. Independent Parties are:
1. Notary
The quorum for GMS resolutions is regulated so that A Notary is a public official authorized to prepare an
resolutions must be approved by more than 1/2 (one authentic deed with other authorities as referred to
half) of the total number of shares present. The GMS to in Notorial Law, and who is registered with OJK as a
approve amendments to the articles of association must capital market supporting profession.The Notary’s role
be approved by the Series A Dwiwarna shareholder and is to examine the validity of supporting documents,
other shareholders and/ or their legal representatives who and the formality requirements for the GMS, to ensure
they do not conflict with the laws and regulations and
articles of association.
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2. Share Register Bureau
The Share Register Bureau is a party contracted with the company/issuer to record the securities ownership and
distribution of rights related to securities. The Share Register Bureau assists the company/issuer in concerning the
GMS, by:
a. Preparing proxies from minority shareholders;
b. Publishing Written Confirmation for Meetings (KTUR);
c. Validating shareholders who are entitled to attend the GMS and registering them;
d. Calculating shareholders presence in connection with the GMS quorum;
e. Providing voting cards for shareholders;
f. Helping the Notary in calculating votes using a barcode scanner.
The GMS held by BNI during 2023 has followed all the necessary procedures, including notifications, announcements
and invitation to the GMS.
INFORMATION ON 2023 GMS RESOLUTIONS
During 2023, BNI held 2 (two) GMS, the Fiscal Year 2022 Annual GMS held on March 15, 2023, and an Extraordinary GMS
held on September 19, 2023.
FISCAL YEAR 2022 ANNUAL GMS, MARCH 15 2023
Implementation Stages for the Annual GMS for Fiscal Year 2022
No Description Implementation date Information
The Company submitted Annual GMS Notification and
Annual GMS Notification to
1 January 30, 2023 Temporary Meeting Agenda to the Financial Services Authority
Regulators
(OJK) via letter Number CSE/7/0570 dated January 30, 2023.
The Company submitted the BNI Annual GMS Announcement
for the Fiscal Year 2022 to OJK via Letter Number CSE/7/0746
dated February 6, 2023.
Announcement of the Annual GMS was also conveyed
2 Annual GMS Announcement February 6, 2023
through:
• Indonesian Central Securities Depository ("KSEI") website
(www.ksei.co.id)
• Indonesian Stock Exchange website (www.idx.co.id);
• The Company's website www.bni.co.id.
In accordance with the provisions of Article 16 paragraph
(2) POJK, Shareholders, either individually or collectively
represent 1/20 (one twentieth) or more of the total number of
shares of the Company, have the right to provide proposals
for the Meeting Agenda, including making additions to the
Agenda, and these must be submitted in writing to the
Proposed Annual GMS agenda
3 February 14, 2023 Company's Board of Directors as the organizer of the GMS no
by Shareholders
later than 7 (seven) days before the Meeting Invitation date.
Shareholders, in this case the Ministry of BUMN, submitted
approval for holding the BNI Annual GMS Agenda for the
Fiscal Year 2022 via letter No. SR-89/MBU/02/2023 dated
February 14, 2023.
Shareholders who have the right to attend/represent and
vote at the Meeting include the Company's Shareholders
Recording Date for List of
whose names are registered in the Company's Register of
4 Shareholders entitled to attend February 20, 2023
Shareholders or Shareholders in their securities account at PT
the Annual GMS
Kustodian Sentral Efek Indonesia (KSEI) on Friday, February
20, 2023 at 16.15 WIB.
The Company submitted the BNI 2022 Annual GMS Invitation
to OJK via Letter Number CSE/7/1110 dated February 21, 2023.
Invitation and information on The Annual GMS invitation was also conveyed through:
5 February 21, 2023
the Annual GMS agenda • Indonesian Central Securities Depository ("KSEI") website
(www.ksei.co.id);
• Indonesian Stock Exchange website (www.idx.co.id);
• The Company's website www.bni.co.id.
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Implementation Stages for the Annual GMS for Fiscal Year 2022
No Description Implementation date Information
Meetings were held through physical presence as well as
electronically based on POJK No. 16/POJK.04/2020 concerning
the implementation of electronic General Meetings to
Shareholders of Public Companies with PT Kustodian Sentral
Implementation of the Annual Efek Indonesia as the provider of e-GMS via the eASY.KSEI
6 March 15, 2023
GMS application.
The physical meeting was held in the Menara BNI Ballroom,
6th Floor, Jalan Pejompongan Raya No. 7, Bendungan Hilir,
Jakarta
The Company submitted a Publication of the Minutes
Summary for the BNI 2022 Annual GMS to OJK via Letter No.
CSE/7/1681 dated March 16, 2023.
Publication of Annual GMS The Summary of Minutes of the Annual GMS was also
7 March 16, 2023
Minutes Summary conveyed through:
• Indonesian Central Securities Depository ("KSEI") website
(www.ksei.co.id);
• Indonesian Stock Exchange website (www.idx.co.id);
• The Company's website www.bni.co.id.
The Company submitted a Publication of the Minutes
Summary for the BNI 2022 Annual GMS to OJK via Letter No.
CSE/7/1681 dated March 16, 2023.
Berita Acara Risalah RUPS The Summary of Minutes of the Annual GMS was also
8 March 16, 2023
Tahunan conveyed through:
• Indonesian Central Securities Depository ("KSEI") website
(www.ksei.co.id);
• Indonesian Stock Exchange website (www.idx.co.id);
• The Company's website www.bni.co.id.
Pelaporan Berita Acara RUPS The Company submitted this report to OJK via Letter No.
9 April 13, 2023
Tahunan kepada Regulator CSE/7/2244 dated April 13, 2023.
Report on the Implementation of the Annual GMS for Fiscal Year 2022
Day/Date/Time Wednesday, March 15 2023, 14.31 WIB-16.42 WIB
BNI Menara Ballroom, 6th Floor
Location Jalan Pejompongan Raya No. 7,
Bendungan Hilir, Jakarta
Shareholders and/or shareholders' proxies who were present both in the Meeting room and electronically
owned a total of 15,897,631,377 shares including series A Dwiwarna shares, representing 85.2481326% of
the total 18,648,656,458 shares with valid voting rights that had been issued by the Company until with the
day of the Meeting, and consisted of:
• 1 (one) Dwiwarna A series share; and
• 18,648,656,457 series B and series C shares;
Quorum
In line with the Company's Shareholder List as of February 20, 2023 at 16.15 WIB, the quorum required
in Article 41 paragraph (1) letter a and Article 42 letter a of OJK Regulation Number 15/POJK.04/2020
concerning Planning and Holding an AGM Meeting of Public Company Shareholders ("POJK 15") in
conjunction with Article 25 paragraph (1) letter a, paragraph (4) letter a and paragraph (5) letter a of the
Company's Articles of Association was fulfilled and the Meeting was declared valid with the right to make
legal and binding resolutions on matters discussed in accordance with the Meeting agenda.
The meeting was chaired by the Company's President/Independent Commissioner, Agus Dermawan
Chairman of the Annual
Wintarto Martowardojo in accordance with the Board of Commissioners' letter number DK/29 dated
GMS
February 27, 2023
All members of the Board of Commissioners were present at the 2022 Annual GMS, with attendance details
as follows.
President/Independent Commissioner : Agus Dermawan Wintarto Martowardojo
Vice President /Independent Commissioner : Pradjoto
Independent Commissioner : Sigit Widyawan
Attendance by the Board of Commissioner : Askolani
Commissioners Independent Commissioner : Asmawi Syam
Commissioner : Susyanto
Independent Commissioner : Iman Sugema
Independent Commissioner : Septian Hario Seto*
Independent Commissioner : Erwin Rijanto Slamet
Commissioner : Fadlansyah Lubis
*present via video teleconference media
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Day/Date/Time Wednesday, March 15 2023, 14.31 WIB-16.42 WIB
All members of the Board of Directors were present at the 2022 Annual GMS, with attendance details as
follows.
President Director : Royke Tumilaar
Vice President Director : Adi Sulistyowati
Finance Director : Novita Widya Anggraini
Consumer Banking Director : Corina Leyla Karnalies
Attendance by the Board of
Institutional Banking Director : Sis Apik Wijayanto
Directors
Risk Management Director : David Pirzada
Corporate and International Banking Director : Silvano Winston Rumantir
Network and Services Director : Ronny Venir
Enterprise and Commercial Banking Director : Muhammad Iqbal
Treasury Director : Putrama Wahju Setyawan
Human Capital and Compliance Director : Mucharom
Technology and Operations Director : Toto Prasetio
Vote counting as a basis for making resolutions at the Meeting was conducted by PT Datindo Entrycom as
Independent Vote Counting
the Securities Administration Bureau. Furthermore, the votes were validated by Ashoya Ratam, S.H., M.Kn
Party
Notary in Jakarta.
Annual GMS Resolutions for Fiscal Year 2022 and Follow-up Actions
The results of the 2022 Annual GMS Decision Making held on March 15, 2023 and the follow-up by Management are as
follows:
Annual GMS Resolutions for Fiscal Year 2022 and Follow-up Actions
Approval of the Annual Report and Ratification of the Company's Consolidated Financial Report, Approval of
the Board of Commissioners’ Supervisory Duties Report and Ratification of the Financial Report of the Micro
Agenda I and Small Business Funding Program (PUMK) for the FiscalYear 2022, as well as granting full release and
discharge (volledig acquit et de charge) to the Company's Board of Directors and Board of Commissioners for
the management and supervisory actions carried out during the FiscalYear 2022.
Number of
1 (one) person submitted feedback from the Shareholder or their authorized representatives
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 15,897,630,677 shares or
700 shares or 0.0000044% of all 36,746,989 shares or 0.2311476% of all
99.9999956% of all shares with
shares with voting rights present shares with voting rights present at the
voting rights present at the
at the Meeting Meeting
Meeting
1. Approved the Company's Annual Report including the Board of Commissioners’ Supervisory Duties Report for
the Fiscal Year 2022.
2. Approved:
a. The Company's Consolidated Financial Report for the Fiscal Year 2022, which was audited by the Public
Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (a member firm of the PwC global network)
according to Report No. 00007/2.1025/AU.1/07/0222-2/1/I/2023 dated January 20, 2023 with a fair opinion
in all material respects on the Group's consolidated financial position as of December 31, 2022, as well as
the consolidated financial performance and consolidated cash flows for the year ending on that date in
accordance with Financial Accounting Standards in Indonesia.
b. The Financial Report of the Micro and Small Business Funding Program (PUMK) for the Fiscal Year 2022,
Meeting Resolution
which has been audited by the Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (a member firm
of the PwC global network) according to Report No. 00033/2.1025/AU.2/07/0222-2/1/II/2023 dated February 3,
2023 with a fair opinion in all material respects on the financial position of the MSE Funding Program as of
December 31, 2022, as well as the financial performance and cash flows for the year ending on that date, in
accordance with the Financial Accounting Standards for Entities Without Public Accountability.
3. Provide full release and discharge (volledig acquit et de charge) to all members of the Board of Directors and
members of the Board of Commissioners for the management and supervision actions they carried out during
Fiscal Year 2022, so long as these actions were not criminal acts and such actions are reflected in the Annual
Report, Company Consolidated Financial Report and Micro and Small Business Funding Program Report
(PUMK) for the Fiscal Year 2022.
Follow Up Resolution Realized
Status Already realized
622 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Agenda II Approval of the use of the Company's Net Profit for the Fiscal Year 2022.
Number of
No Shareholders asked questions or responded
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 15,897,630,677 votes or
700 votes or 0.0000044% of all 18,526,840 votes or 0.1165384% of all
99.9999956% of all shares with
shares with valid voting rights shares with valid voting rights present at
valid voting rights present at the
present at the Meeting. the Meeting.
Meeting.
Menyetujui Penggunaan Laba Bersih Perseroan untuk Tahun Buku 2022 yang tercatat senilai Rp18.312.053.106.091
dengan rincian sebagai berikut:
1. Sebesar 40% (empat puluh persen) dari Laba Bersih Perseroan atau senilai Rp7.324.821.242.436 ditetapkan
untuk dibagikan sebagai dividen tunai kepada para pemegang saham, dengan ketentuan pembayaran
sebagai berikut:
a. Dividen bagian Negara atas kepemilikan 60%(enam puluh persen) saham atau senilai Rp4.394.892.745.535
akan disetorkan ke Rekening Kas Umum Negara.
Meeting Resolution
b. Atas kepemilikan 40% (empat puluh persen) saham publik senilai Rp2.929.928.496.893 akan diberikan
kepada pemegang saham sesuai dengan porsi kepemilikannya masing-masing.
c. Memberikan wewenang dan kuasa kepada Direksi Perseroan dengan hak substitusi untuk menetapkan
jadwal, tata cara, dan pelaksanaan pembayaran dividen Tahun Buku 2022 sesuai dengan ketentuan yang
berlaku.
2. Sebesar 60% (enam puluh persen) dari Laba Bersih Perseroan atau senilai Rp10.987.231.863.663 ditetapkan
sebagai Saldo Laba Ditahan.
Meeting Resolution
The Company has distributed Dividends to Shareholders on April 14 2023.
Follow Up
Status Already realized.
Determination of remuneration (salary/honorarium, facilities and allowances) for 2023 and Tantiem
Agenda III
for Fiscal Year 2022 for the Company's Board of Directors and Board of Commissioners.
Number of
Tidak ada Pemegang Saham yang mengajukan pertanyaan atau tanggapan
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 15,306,843,571 votes or
590,787,806 votes or 3.7162002% 30,608,898 votes or 0.1925375% of all
96.2837998% of all shares with
of all shares with valid voting shares with valid voting rights present at
valid voting rights present at the
rights present at the Meeting. the Meeting.
Meeting.
1. Granted authority and power of attorney to Series A Dwiwarna Shareholders to determine the amount of
Tantiem for Fiscal Year 2022, as well as determine the salaries/honorarium, benefits, facilities and other
incentives, including but not limited to Long Term Incentives, for members of the Board of Commissioners for
2023.
Meeting Resolution
2. Granted authority and power to the Board of Commissioners by first obtaining written approval from
the Series A Dwiwarna Shareholders to determine the amount of Tantiem for Fiscal Year 2022, as well as
determine salaries/honorarium, allowances, benefits and other incentives including but not limited to Long
Term Incentives, for members of the Board of Directors for 2023.
Series A Dwiwarna Shareholders have determined the amount of Tantiem for the 2022 Fiscal Year, as well as
determined the salary/honorarium, allowances, facilities and other incentives including but not limited to Long
Term Incentives, for members of the Board of Commissioners for 2023 based on BUMN Ministry Letter No. SR-
Meeting Resolution
25/Wk2.MBU.A/07/2023 dated 4 July 2023 and the Board of Commissioners, with prior approval from the Series
Follow Up
A Dwiwarna Shareholders, has determined the amount of the Tantiem for the 2022 Financial Year, as well as
determined the salary/honorarium, allowances, facilities and incentives others, including but not limited to Long
Term Incentives, for members of the Board of Directors for 2023 based on Letter No. DK/84 dated 5 July 2023
Status Already realized.
Appointment of a Public Accountant and/or Public Accounting Firm to Audit the Company's
Agenda IV Consolidated Financial Statements and Financial Report for the Micro and Small Business Funding
Program (PUMK) for the Fiscal Year 2023
Number of
No Shareholders asked questions or responded
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 15,894,478,077 votes or
3,153,300 votes or 0.0198350% 18,524,998 votes or 0.1165268% of all
99.9801650% of all shares with
of all shares with valid voting shares with valid voting rights present at
valid voting rights present at the
rights present at the Meeting. the Meeting.
Meeting.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 623
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Appointment of a Public Accountant and/or Public Accounting Firm to Audit the Company's
Agenda IV Consolidated Financial Statements and Financial Report for the Micro and Small Business Funding
Program (PUMK) for the Fiscal Year 2023
1. Approved the appointment of the Tanudiredja, Wibisana, Rintis & Rekan Public Accounting Firm (a member
firm of the PwC global network), as the Public Accounting Firm that will audit the Company's Consolidated
Financial Statements, Micro and Small Business Funding Program Reports (PUMK), as well as other reports
for Fiscal Year 2023.
2. Granted power and authority to the Company's Board of Commissioners to determine the honorarium and
Meeting Resolution other requirements for Public Accountants and/or Public Accounting Firm Tanudiredja, Wibisana, Rintis &
Rekan (PwC global network member firms), and to dismiss and appoint Substitute Public Accountants and/
or Public Accounting Firms in the event that the appointed Public Accounting Firm for whatever reason is
unable to complete the audit of the Company's Consolidated Financial Statements, Micro and Small Business
Funding Program Report (PUMK) and other reports for the Fiscal Year 2023, including determining the
honorarium and other requirements for the Substitute Public Accountant and /or the Public Accounting Firm.
Meeting Resolution Already realized. The Company reported the appointment of the Company’s Public Accountants and/or Public
Follow Up Accounting Firm via Letter Number CSE/7/1786 dated March 21, 2023 to the Financial Services Authority (OJK).
Status Already realized
Approval of the Company's Share Buyback Plan and the Transfer of Buyback Shares held as Treasury
Agenda V
shares.
Number of
No Shareholders asked questions or responded
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 13,698,324,747 votes or 2,199,306,630 votes or
20,129,598 votes or 0.1266201% of all
86.1658220% of all shares with 13,8341780% of all shares with
shares with valid voting rights present at
valid voting rights present at the valid voting rights present at the
the Meeting.
Meeting. Meeting.
1. Approved the buyback of the Company's shares that have been issued and listed on the Indonesia Stock
Exchange (BEI) with a total nominal value of all buybacks of a maximum of Rp905,000,000,000.
2. Granted power and authority to carry out the buyback of the Company's shares to the Company's Board of
Directors.
3. Approved the Share Ownership Program for Employees and/or the Share Ownership Program for Board
of Directors and Board of Commissioners as one of the options for transferring shares resulting from the
Meeting Resolution buyback that are held as treasury stock.
4. Granted power and authority to implement the Share Ownership Program for Employees and/or Share
Ownership Program for the Board of Directors and Board of Commissioners to:
a. The Company's Board of Directors with the approval of the Series A Dwiwarna Shareholders to implement
the Share Ownership Program for the Board of Directors and Board of Commissioners;
b. The Company's Board of Directors to implement the Share Ownership Program for Employees;
while still paying attention to applicable laws and regulations.
Meeting Resolution The Company has purchased shares (buyback) until December 31 2023, the Company has purchased shares as
Follow Up stated in Letter No. CSE/7/4578 dated 1 August 2023.
Due observance of OJK Regulation no. 30/POJK.04/2017 concerning Share Buybacks issued by Public
Status Companies which regulates that the share buyback period is 18 (eighteen) months from the date of the
GMS decision, so until December 31, 2023, the Company is still in share buyback period (buyback).
Agenda VI Approval of the Company's Recovery Plan and Resolution Plan.
Number of
No Shareholders asked questions or responded.
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 15,897,630,677 votes or
700 votes or 0.0000044% of all 20,593,255 votes or 0.1295366% of all
99.9999956% of all shares with
shares with valid voting rights shares with valid voting rights present at
valid voting rights present at the
present at the Meeting. the Meeting.
Meeting.
1. Approved the Company's Updated Action Plan (Recovery Plan) for 2022/2023; and
Meeting Resolution
2. Approved the Company's 2022 Resolution Plan.
Meeting Resolution
Resolution Realized
Follow Up
Status Already realized
624 From Local to Global
Page 38
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Ratify and report on the Delegation of authority to the Board of Commissioners to approve the
Agenda VII Founder's Written Statement in the context of Amendments to the Company's Pension Fund
Regulations based on the GMS Resolution in Deed Number 42 of 1999.
Number of
No Shareholders asked questions or responded
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 13,607,268,523 votes or 2,290,362,854 votes or
29,074,553 votes or 0.1828861% of all
85.5930560% of all shares with 14.4069440% of all shares with
shares with valid voting rights present at
valid voting rights present in the valid voting rights present at the
the Meeting.
Meeting. Meeting.
1. Approved the ratification of the delegation of authority from the GMS to the Board of Commissioners to
approve the Founder's Written Statement in the context of Amendments to the Company's Pension Fund
Regulations based on Deed Number 42 of 1999 which is still in effect today.
Keputusan Rapat
2. Approved to re-delegate the authority of the GMS to the Board of Commissioners to approve the Written
Statement of the Founders in the context of changes to the Company's Pension Fund Regulations, and then
periodically request reconfirmation from the GMS every 3 (three) years.
Meeting Resolution
Resolution Realized
Follow Up
Status Already realized
Report on the Realization of the Use of Funds from the Public Offering of PT Bank Negara
Agenda VIII
Indonesia (Persero) Tbk Environmentally Friendly Bonds (Green Bond) I in 2022.
Number of Shareholders
No Shareholders asked questions or responded.
Inquiries
Voting Result
Resolution Agree Disagree Abstain
- - -
The Report on the Realization of the Use of Funds from the Public Offering of PT Bank Negara Indonesia
Meeting Resolution (Persero) Tbk Environmentally Friendly Bonds (Green Bond) I in 2022 is a report, so no decision is
needed.
Meeting Resolution Follow Up -
Status -
Agenda IX Changes in the Company's Management Composition
Number of Shareholders
No Shareholders asked questions or responded
Inquiries
Voting Result
Agree Disagree Abstain
Resolution 12,197,412,856 votes or 3,700,218,521 votes or
47,039,429 votes or 0.2958895% of all
76.7247181% of all shares with 23.2752819% of all shares
shares with valid voting rights present at
valid voting rights present in the with valid voting rights
the Meeting.
Meeting. present at the Meeting.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 625
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Agenda IX Changes in the Company's Management Composition
1. Dismissed with honor Sigit Widyawan as an Independent Commissioner of the Company who was
appointed based on the Annual GMS Resolution for the Fiscal Year 2017 dated March 20, 2018, starting
from the closing of the GMS, with thanks for the contribution of energy and thoughts given while serving
as the Company’s Management.
2. Changed the nomenclature of positions for members of the Company's Board of Directors as follows:
No Previous To Become
1 Treasury Director Retail Banking Director
2 Consumer Banking Director Digital and Integrated Transaction Banking Director
Corporate and International Banking
3 Wholesale and International Banking Director
Director
3. Transferred the assignments of the following names as members of the Company's Board of Directors:
No. Name Previous To Become
1) Putrama W. Setyawan Treasury Director Retail Banking Director
Digital and Integrated
2) Corina Leyla Karnalies Consumer Banking Director
Transaction Banking Director
Meeting Resolution Corporate and International Wholesale and International
3) Silvano Winston Rumantir
Banking Director Banking Director
Enterprise and Commercial
4) Muhammad Iqbal Institutional Banking Director
Banking Director
Enterprise and Commercial
5) Sis Apik Wijayanto Institutional Banking Director
Banking Director
each of whom was appointed based on the 2022 EGMS Resolution on the August 31, 2022, Annual GMS
for Fiscal Year 2019 Resolution dated February 20, 2020 in conjunction 2022 EGMS Resolutions dated
August 31, 2022, 2020 EGMS dated September 2, 2020 in conjunction with the 2022 EGMS on August 31,
2022, the 2020 EGMS Resolution on September 2, 2020 in conjunction with the 2022 EGMS on August 31,
2022, and the 2019 Annual GMS Resolution on February 20, 2020 in conjunction with the 2022 EGMS on
August 31, 2022, with term of office continuing the remaining term of office of each, in accordance with
the GMS the for the appointment concerned.
4. Appointed the following to the Company Management:
a. Sigit Widyawan - as Independent Commissioner;
b. Robertus Billitea - as Commissioner.
5. The term of office of the appointed members of the Board of Commissioners as referred to in number
4, is in accordance with the provisions of the Company's Articles of Association, with due observance of
laws and regulations in the Capital Market sector and without prejudice to the right of the GMS to dismiss
them at any time.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Agenda IX Changes in the Company's Management Composition
6. With the change in position nomenclature and transfer of duties of members of the Board of Directors as
referred to in number 2 and number 3, as well as the dismissal and appointment of members of the Board
of Commissioners as referred to in number 1 and number 4, the Company's Board of Directors and Board
of Commissioners members composition is as follows:
Board of Directors
President Director : Royke Tumilaar
Vice President Director : Adi Sulistyowati
Digital and Integrated Transaction Banking Director : Corina Leyla Karnalies
Enterprise and Commercial Banking Director : Sis Apik Wijayanto
Finance Director : Novita Widya Anggraini
Risk Management Director : David Pirzada
Institutional Banking Director : Muhammad Iqbal
Network and Services Director : Ronny Venir
Retail Banking Director : Putrama W. Setyawan
Technology and Operations Director : Toto Prasetio
Human Capital and Compliance Director : Mucharom
Wholesale and International Banking Director : Silvano Winston Rumantir
Board of Commissioners
President Commissioner/Independent Commissioner : Agus Dermawan Wintarto Martowardojo
Vice President Commissioner/Independent Commissioner : Pradjoto
Commissioner : Askolani
Commissioner : Susyanto
Commissioner : Fadlansyah Lubis
Commissioner : Robertus Billitea
Independent Commissioner : Erwin Rijanto
Independent Commissioner : Sigit Widyawan
Independent Commissioner : Asmawi Syam
Independent Commissioner : Septian Hario Seto
Independent Commissioner : Iman Sugema
7. Members of the Board of Commissioners appointed as referred to in number 4 still serving in other
positions that are prohibited by statutory regulations from holding concurrent positions as members
of the Board of Directors and Board of Commissioners in State-Owned Enterprises, then the person
concerned must resign or be dismissed from their other position.
8. Granted power of attorney with the right of substitution to the Company's Board of Directors to declare
the GMS resolution in a Notarial Deed and appear before a Notary or authorized official and make
necessary adjustments or improvements if required by them for the purposes of implementing the
meeting's resolutions.
Meeting Resolution Follow
Resolution Realized
Up
Status Already realized
Realization of Dividend Payments
In connection with Agenda II of the 2022 Annual GMS regarding Approval of the Use of Net Profit for the 2022 Fiscal
Year, Cash Dividend payments have been paid for the performance of the 2022 Fiscal Year with the following details:
Cash Dividends Distributed (Rp-billion) : Rp7,324,821,242,436
Dividends per Share (Rp) : Rp392,780105040
Dividend Distribution Ratio from Net Profit for the Year Attributable to Owners of the Parent
: 40%
Entity for Fiscal Year 2022 (%)
Announcement Date : March 16, 2023
Payment date : April 14, 2023
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 627
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
EXTRAORDINARY GMS DATED SEPTEMBER 19, 2023
Implementation Stages for the 2023 Extraordinary GMS
Implementation
No Description Information
date
The Company submitted Extraordinary GMS Notification and
Extraordinary GMS Notification to
1 August 4, 2023 Temporary Meeting Agenda to the Financial Services Authority
Regulators
(OJK) via letter Number CSE/7/4710 dated August 4, 2023.
The Company submitted the Announcement of the BNI 2023
Extraordinary GMS to OJK via Letter Number CSE/7/4955 dated
August 11, 2023.
The announcement of the Extraordinary GMS was also conveyed
2 Extraordinary GMS Announcement August 11, 2023 through:
• Indonesian Central Securities Depository ("KSEI") website
(www.ksei.co.id)
• Indonesian Stock Exchange website (www.idx.co.id);
• The Company's website www.bni.co.id.
In accordance with the provisions of Article 16 paragraph (2)
POJK, Shareholders, either individually or together representing
1/20 (one twentieth) or more of the total number of shares of
the Company, have the right to provide proposals regarding the
Meeting Agenda, including making additions to the Agenda.
Proposed 2023 Extraordinary GMS Meetings with the relevant provisions must be submitted in
3 August 18, 2023
agenda by Shareholders writing to the Company's Board of Directors as the organizer
of the GMS no later than 7 (seven) days before the date of
the Invitation to the Meeting. Shareholders, in this case the
Ministry of BUMN, submitted Approval for holding the BNI 2023
Extraordinary General Meeting of Shareholders (EGMS) Agenda
via letter No. SR-432/MBU/08/2023 dated August 18, 2023.
Shareholders who have the right to attend/represent and vote at
Recording Date for List of the Meeting include the Company's Shareholders whose names
4 Shareholders entitled to attend the August 25, 2023 are registered in the Company's Register of Shareholders or
Extraordinary GMS Shareholders in their securities account at PT Kustodian Sentral
Efek Indonesia (KSEI) on Friday, February 20, 2023 at 16.15 WIB.
The Company submitted the BNI 2023 Extraordinary GMS
Invitation to OJK via Letter Number CSE/7/5355 dated August 28,
2023.
The 2023 Extraordinary GMS invitation was also conveyed
Invitation and information on the
5 August 28, 2023 through:
Extraordinary GMS agenda
• Indonesian Central Securities Depository ("KSEI") website
(www.ksei.co.id);
• Indonesian Stock Exchange website (www.idx.co.id);
• The Company's website www.bni.co.id.
Meetings were held through physical presence as well as
electronically based on POJK No. 16/POJK.04/2020 concerning
the implementation of electronic General Meetings of
Implementation of the Extraordinary
6 September 19, 2023 Shareholders of Public Companies with PT Kustodian Sentral Efek
GMS
Indonesia as the provider of e-GMS via the eASY.KSEI application.
The physical meeting was held in the Menara BNI Ballroom, 6th
Floor, Jalan Pejompongan Raya No. 7, Bendungan Hilir, Jakarta
The results of the BNI 2023 Extraordinary GMS resolutions
Extraordinary GMS Minutes were notarized through the Deed of Minutes for the PT Bank
7 September 19, 2023
Summary Negara Indonesia (Persero) Tbk Extraordinary General Meeting of
Shareholders No. 17 September 19, 2023.
The Company submitted a Publication of the Minutes Summary
for the BNI 2023 Extraordinary GMS to OJK via Letter No.
CSE/7/6030 dated September 20, 2023.
The Summary of the Extraordinary GMS Minutes was also
Publication of Extraordinary GMS
8 September 20, 2023 conveyed through:
Minutes Summary
• Indonesian Central Securities Depository ("KSEI") website
(www.ksei.co.id);
• Indonesian Stock Exchange website (www.idx.co.id);
• The Company's website www.bni.co.id.
Reporting of Extraordinary GMS The Company submitted this report to OJK via Letter No.
9 October 16, 2023
Minutes to Regulators CSE/7/6700 dated October 16, 2023.
628 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Report on the Implementation of the 2023 Extraordinary GMS
Day/Date/Time Tuesday, September 19 2023, 14.19 WIB - 14.55 WIB
BNI Menara Ballroom, 6th Floor
Location Jalan Pejompongan Raya No. 7,
Bendungan Hilir, Jakarta
Shareholders and/or shareholders' proxies who were present both in the Meeting room and electronically
owned a total of 15,783,005,488 shares including series A Dwiwarna shares or representing 84.7255062% of
the total 18,628,399,158 shares with valid voting rights that had been issued by the Company until the day of
the Meeting, and consistied of:
• 1 (one) Dwiwarna A series share; and
• 289,341,866 series B; and
• 18,359,314,591 series C shares;
Quorum
In line with the Company's Shareholder List as of August 25, 2023 at 16.15 WIB, the quourn required in
Article 41 paragraph (1) letter a and Article 42 letter a of Financial Services Authority Regulation Number 15/
POJK.04/2020 concerning Planning and Holding an AGM Meeting of Public Company Shareholders ("POJK
15") in conjunction with Article 25 paragraph (1) letter a, paragraph (4) letter a and paragraph (5) letter a of
the Company's Articles of Association was fulfilled and the Meeting was declared valid with the right to make
legal and binding resolutions on matters discussed in accordance with the Meeting agenda.
The meeting was chaired by the Company's President Commissioner/Independent Commissioner, Agus
Chairman of the Annual
Dermawan Wintarto Martowardojo in accordance with the Board of Commissioners' letter dated August 18,
GMS
2023 number DK/98.
All members of the Board of Commissioners were present at the 2023 Extraordinary GMS, with attendance
details as follows:
President Commissioner/Independent Commissioner : Agus Dermawan Wintarto Martowardojo
Vice President Commissioner/Independent Commissioner : Pradjoto
Independent Commissioner : Sigit Widyawan
Commissioner : Askolani*
Attendance of the Board of Independent Commissioner : Asmawi Syam
Commissioners Commissioner : Susyanto
Independent Commissioner : Iman Sugema
Independent Commissioner : Septian Hario Seto*
Independent Commissioner : Erwin Rijanto Slamet
Commissioner : Fadlansyah Lubis
Commissioner : Robertus Billitea
*present via video teleconference media
All members of the Board of Directors were present at the 2023 Extraordinary GMS, with attendance details
as follows:
President Director : Royke Tumilaar
Vice President Director : Adi Sulistyowati
Finance Director : Novita Widya Anggraini
Digital and Integrated Transaction Banking Director : Corina Leyla Karnalies
Attendance of the Board of
Enterprise and Commercial Banking Director : Sis Apik Wijayanto
Directors
Risk Management Director : David Pirzada
Wholesale and International Banking Director : Silvano Winston Rumantir
Network and Services Director : Ronny Venir
Institutional Banking Director : Muhammad Iqbal
Retail Banking Director : Putrama Wahju Setyawan
Human Capital and Compliance Director : Mucharom
Technology and Operations Director : Toto Prasetio
Vote counting as a basis for making decisions at the Meeting is conducted by PT Datindo Entrycom as the
Independent Vote Counting
Securities Administration Bureau. Furthermore, the votes were validated by Ashoya Ratam, S.H., M.Kn
Party
Notary in Jakarta.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 629
Page 43
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
2023 Extraordinary GMS Decisions and Follow-Ups
The results of the 2023 Extraordinary GMS Resolutions held on 19 September 2023 and the follow-up by Management
are as follows:
2023 Extraordinary GMS Resolutions and Follow-Ups
Approval of Stock Split and Amendments to Article 4 of the Company's Articles of Association
Agenda I
concerning Company Capital.
Number of
There were no questions and/or responses.
Shareholders Inquiries
Voting Result
Agree Disagree Abstain
Resolution 15,708,171,244 votes or
4,400 votes or 0.0000279% of all 31,887,016 votes or 0.2020339% of
99.3458830% of all shares with
shares with valid voting rights all shares with valid voting rights
valid voting rights present at the
present at the Meeting. present at the Meeting.
Meeting.
1. Approved the implementation of the Company's Stock Split with a ratio of 1:2 (one to two), so that:
a. The nominal value per Series A Dwiwarna and Series B share changed from Rp7,500 (seven thousand five
hundred rupiah) to Rp3,750 (three thousand seven hundred and fifty rupiah), with the following conditions:
i) 1 (one) Series A Dwiwarna share is retained as a Series A Dwiwarna share belonging to the Republic of
Indonesia with a nominal value of Rp3,750 (three thousand seven hundred and fifty rupiah); And
ii) 1 (one) Series A Dwiwarna share chamged to 1 (one) Series B share owned by the Republic of Indonesia with a
nominal value of Rp3,750 per share;
b. The nominal value per Series C Share chamged from Rp375 (three hundred seventy five rupiah) to Rp187.5
(one hundred eighty seven point five rupiah).
2. In connection with the Company's share split (Stock Split), approved changes to Article 4 paragraphs (1) and
(2) of the Articles of Association. Thus, Article 4 paragraphs (1) and (2) are as follows:
C A P IT A L
Article 4
a. The authorized capital of this Company is Rp15,000,000,000,000 (fifteen trillion rupiah), Divided into:
i) 1 (one) series A Dwiwarna share, with a nominal value of Rp3,750 (three thousand seven hundred and fifty
rupiah);
ii) 578,683,733 (five hundred seventy eight million six hundred eighty three thousand seven hundred thirty three)
series B shares, each share with a nominal value of Rp3,750 (three thousand seven hundred and fifty rupiah);
and
iii) 68,426,325,320 (sixty eight billion four hundred twenty six million three hundred twenty five thousand three
hundred and twenty) series C shares, each share with a nominal value of Rp187.50 (one hundred eighty seven
Meeting Resolution
point fifty rupiah);
b. The Authorized Capital, approximately 54.05% (fifty four point zero five percent) or a total of 37,297,312,916
(thirty seven billion two hundred ninety seven million three hundred two twelve thousand nine hundred
and sixteen) shares with a total nominal value of Rp9,054,806,974,125.00 (nine trillion fifty-four billion eight
hundred six million nine hundred seventy-four thousand one hundred twenty-five rupiah) consists of:
i) (one) series A Dwiwarna share with a nominal value of Rp3,750 (three thousand seven hundred and fifty rupiah);
ii) 578,683,733 (five hundred seventy eight million six hundred eighty three thousand seven hundred thirty three)
series B shares, with a total nominal value of Rp2,170,063,998,750 (two trillion one hundred seventy billion sixty
three million nine one hundred ninety-eight thousand seven hundred and fifty rupiah);
iii) 36,718,629,182 (thirty six billion seven hundred eighteen million six hundred twenty nine thousand one hundred
eighty two) series C shares, with a total nominal value of Rp6,884,742,971,625 (six trillion eight hundred eighty
four billion seven hundred forty-two million nine hundred seventy-one thousand six hundred and twenty-five
rupiah).
3. Granted authority and power of attornity to the Company's Board of Directors, with the right of substitution,
to carry out any and all actions necessary in connection with the implementation of the Company's share
split (Stock Split), including but not limited to arranging and determining the procedures and schedule for
implementing the Stock Split in accordance with statutory regulations in the Capital Market sector, and to
state/confirm the decision in a deed made before a Notary, including confirming the composition of the
Company's shareholders (if necessary), and/or changes to the Company's Articles of Association in rsolutions
of this Meeting to the competent authorities, as well as make all and any necessary actions in accordance with
applicable laws and regulations.
The decision has taken effect. Stock Split results will be implemented starting October 10 2023 based on
Indonesia Stock Exchange Letter No. Peng-00240/BEI.POP/10-2023 dated October 5 2023 concerning the
Meeting Resolution
amendment to the Articles of Association was accepted by the Ministry of Law and Human Rights through Letter
Follow Up
No. AHU-AH.01.03-0119983 dated September 19, 2023. The Deed of Amendment to the Articles of Association No.
18 dated September 19, 2023 was reported to the OJK via Letter No. CSE/7/6636 dated October 12, 2023.
Status Already realized
630 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
2023 Extraordinary GMS Resolutions and Follow-Ups
Agenda II Changes in the Company's Management Composition
Number of Shareholders
There were no questions and/or responses.
Inquiries
Voting Result
Agree Disagree Abstain
Resolution 12,114,010,739 votes or 3,668,994,749 votes or
37,581,516 votes or 0.2381138% of all
76.7535103% of all shares with 23.2464897% of all shares
shares with valid voting rights present at
valid voting rights present at the with valid voting rights
the Meeting.
Meeting. present at the Meeting.
1. Dismissed with honor Agus Dermawan Wintarto Martowardojo as President Commissioner/Independent
Commissioner of the Company who was appointed based on the Annual GMS Resolution for the Fiscal
Year 2019 dated February 20, 2020, starting from the closing of the GMS, with thanks for the contribution
of energy and thoughts given while serving as the Company’s Management.
2. Changed the assignment of Pradjoto, originally as Vice President Commissioner/Independent
Commissioner, to became President Commissioner/Independent Commissioner of the Company, who
was appointed based on the 2019 Annual GMS Resolution dated February 20, 2020, with the term of office
continuing for the remainder of his term of office in accordance with the relevant GMS appointment
resolution.
3. Appointed Pahala Nugraha Mansury as Vice President Commissioner of the Company.
4. The term of office of the members of the Board of Commissioners appointed as referred to in number.
3, is in accordance with the provisions of the Company's Articles of Association, with due observance of
laws and regulations in the Capital Market sector and without prejudice to the right of the GMS to dismiss
them at any time.
5. With the dismissal, transfer of duties and appointment of members of the Company's Board of
Commissioners as referred to in numbers 1, 2 and 3, the Company's Board of Commissioners members
composition is as follows:
a. President Commissioner/Independent Commissioner : Pradjoto
b. Vice President Commissioner : Pahala Nugraha Mansury
c. Commissioner : Askolani
d. Commissioner : Susyanto
e. Commissioner : Fadlansyah Lubis
Meeting Resolution f. Commissioner : Robertus Billitea
g. Independent Commissioner : Erwin Rijanto
h. Independent Commissioner : Sigit Widyawan
i. Independent Commissioner : Asmawi Syam
j. Independent Commissioner : Septian Hario Seto
k. Independent Commissioner : Iman Sugema
6. Members of the Board of Commissioners who were transferred as referred to in number 2 and appointed
as referred to in number 3, can only carry out their duties after obtaining approval from the Financial
Services Authority (OJK) in the Fit & Proper Test, and in compliance with prevailing statutory regulations.
In the event that any member of the Board of Commissioners is later declared not approved as a
member of the Board of Commissioners in the Fit & Proper Test by OJK, then the member of the Board of
Commissioners will be dismissed with honor from the date of the results of the OJK Fit & Proper Test.
7. Requested the Board of Directors submit a written request to the Financial Services Authority to carry out
a Fit & Proper Test for members of the Board of Commissioners who were transferred as referred to in
number 2 and appointed as referred to in number 3.
8. Members of the Board of Commissioners appointed as referred to in number 3 still serving in other
positions prohibited by statutory regulations from holding concurrent positions as members of the Board
of Commissioners in State-Owned Enterprises, then the person concerned must resign or be dismissed
from their other position.
9. Granted power of attorney with the right of substitution to the Company's Board of Directors to declare
the GMS resolution in a Notarial Deed and appear before a Notary or authorized official and make
necessary adjustments or improvements if required by them for the purposes of implementing the
meeting's resolutions.
Meeting Resolution Follow
Resolution Realized
Up
It has been realized. Members of the Board of Commissioners whose duties have been transferred
Status
and appointed as of 31 December 2023 are currently in the OJK fit and proper test process.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 631
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
INFORMATION REGARDING GMS RESOLUTIONS FOR THE 2022 FISCAL YEAR
In the 2022 fiscal year, the Company held 2 (two) GMS, namely the 2021 Annual GMS which was held on 15 March 2022
and the Extraordinary GMS which was held on 31 August 2022.
All GMS resolutions for the 2022 fiscal year have been realized in the 2022 fiscal year. So there are no GMS resolutions
for the 2022 financial year that will be realized in the 2023 fiscal year
So there were no GMS resolutions for the 2022 fiscal year which will be realized in the 2023 fiscal year.
Resolutions of the annual GMS for Fiscal Year 2021
Approval of the Annual Report and Ratification of the Company’s Consolidated Financial Statements,
Approval of the Board of Commissioners’ Supervisory Duties Report and Ratification of the Annual
Report on the Implementation of the Company’s Social and Environmental Responsibility Program
Agenda I
for Fiscal Year 2021, as well as granting full release and discharge (volledig acquit et de charge) to the
Company’s Board of Directors and Board of Commissioners for the management and supervisory
actions carried out during Fiscal Year 2021.
Number of
Shareholders No Shareholders asked questions or responded.
Inquiries
Voting Result
Agree Disagree Abstain
Resolution
15,708,171,244 votes or 99.3458830% 103,426,341 votes or 0.6541170% of 113,834,591 votes or 0.0874965% of
of the total number of shares with all shares with voting rights present all shares with voting rights present
voting rights present at the Meeting. at the Meeting. at the Meeting.
1. Approved the Company's Annual Report including the Board of Commissioners Supervisory Duties Report for
the Fiscal Year 2021, and ratified the Company's Consolidated Financial Report for Fiscal Year 2021, which has
been audited by the Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (member firm of PwC global
network) according to Report No. 00026/2.1025 /AU.1/07/0222-1/1/1/2022 dated January 21, 2022 with a fair
opinion in all material respects in accordance with Indonesian Financial Accounting Standards.
2. Approved and Ratified the Micro and Small Business (PUMK) Funding Program Report for Fiscal Year 2021,
which was audited by Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (member firm of PwC global
Meeting Resolution
network) according to Report No. 00077/2.1025/ AU.2/07/0222-1/1/11/2022 dated February 14, 2022 with a fair
opinion in all material respects in accordance with Indonesian Financial Accounting Standards.
3. Granted full release and discharge (volledig acquit et de charge) to all members of the Board of Directors
and members of the Board of Commissioners for the management and supervision actions they carried out
during the Fiscal Year 2021, so long as such actions were not criminal acts and such actions are reflected in the
Company’s Annual Report and Consolidated Financial Statements, as well as the Micro and Small Business
(PUMK) Funding Program Report for the Fiscal Year 2021
Follow Up Already Realized in 2022 Fiscal Year
Agenda II Approval of the use of the Company's Net Profit for the Fiscal Year 2021.
Voting Result
Agree Disagree Abstain
Resolution
15,776,851,593 votes or 99,7802500% 34,745,992 votes or 0.2197500% of all 1,821,600 votes or 0.0115207% of all
of all shares with voting rights shares with voting rights present at shares with voting rights present at
present at the Meeting. the Meeting. the Meeting.
Approved the use of the Company’s Net Profit for Fiscal Year 2021, which amounted to Rp10,898,517,592,729 (ten
trillion eight hundred ninety-eight billion five hundred seventeen million five hundred ninety-two thousand seven
hundred and twenty-nine rupiahs) as follows:
1. A Dividend of Rp2,724,629,398,182, - (two trillion seven hundred twenty-four billion six hundred twenty-nine
million three hundred and ninety-eight thousand one hundred and eighty-two rupiah) designated as a cash
dividends to be distributed to the Shareholders to be paid under the following provisions:
a. A Dividend for the State’s share of 60% ownership or Rp1,636,944,231,460 (one trillion six hundred thirty six
billion nine hundred forty four million two hundred thirty one thousand four hundred and sixty rupiah) to be
paid to the State General Treasury account.
Meeting Resolution b. While for the ownership of 40% of public shares or Rp1,087,685,166,716 (one trillion eighty seven billion six
hundred eighty five million one hundred sixty six thousand seven hundred and sixteen rupiah) to be given to
Shareholders in accordance with their respective ownership.
c. Granting power and authority to the Company’s Board of Directors with the right of substitution to set
the schedule and procedures for distributing dividends for Fiscal Year 2021 in accordance with prevailing
regulations.
2. A sum of 75% or Rp 8,173,888,194,547.00 (eight trillion one hundred seventy-three billion eight hundred eighty-
eight million one hundred ninety-four thousand five hundred and forty-seven rupiah) to be used as Retained
Earnings.
Follow Up Already Realized in 2022 Fiscal Year
632 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Determination of remuneration (salaries/honorarium, facilities and allowances) for Fiscal Year 2022 and
Agenda III
tantiem for the Fiscal Year 2021 for the Company’s Board of Directors and Board of Commissioners.
Voting Result
Agree Disagree Abstain
Resolution
15,231,682,383 votes or 96.3323428% 579,915,202 votes or 3.6676572% of 38,045,300 votes or 0.2406164% of
of all shares with valid voting rights all shares with valid voting rights all shares with valid voting rights
present in the Meeting. present at the Meeting. present at the Meeting.
1. Granted authority and power of attorney to Series A Dwiwarna Shareholders to determine the Tantiem for the
Fiscal Year 2021, as well as to determine the salaries/honorarium, allowances, facilities and other incentives, for
members of the Board of Commissioners for Fiscal Year 2022.
Meeting Resolution 2. Granted authority and power of attorney to the Board of Commissioners by first obtaining written approval
from the Series A Dwiwarna Shareholders to determine the amount of Tantiem for 2021 Fiscal Year, as well as
determine the salaries/honorarium, allowances, facilities and other incentives, for members of the Board of
Directors for the Fiscal Year 2022.
Follow Up Already Realized in 2022 Fiscal Year
Appointment of a Public Accounting Firm to Audit the Company's Consolidated Financial Statements
Agenda IV and the Annual Report on the Implementation of Social and Environmental Responsibility Programs
for the Fiscal Year 2022.
Voting Result
Agree Disagree Abstain
Resolution
15,385,834,360 votes or 97.3072726% 425,763,225 votes or 2.6927274% of 1,861,600 votes or 0.0117736% of
of all shares with valid voting rights all shares with valid voting rights all shares with valid voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
1. Approved to appointment of the Tanudiredja, Wibisana, Rintis & Rekan Public Accounting Firm (member firm
of PwC global network), as the Public Accounting Firm that will audit the Company's Consolidated Financial
Statements, the Micro and Small Business Funding Program Report (PUMK), and other reports for the Fiscal Year
2022.
2. Granted power and authority to the Company's Board of Commissioners to determine the honorarium and other
Meeting Resolution requirements for the Public Accountant and/or Public Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan
(member firm of PwC global network), and to dismiss and appoint a Public Accountant and/or Substitute Public
Accounting Office in the event that the appointed Public Accounting Office for any reason is unable to complete
the audit of the Company's Consolidated Financial Statements, the Micro and Small Business Funding Program
Report (PUMK) and other reports for the Fiscal Year 2022, including determining the honorarium and other
requirements for the Substitute Public Accountant and/ or Public Accounting Firm.
Follow Up Already Realized in 2022 Fiscal Year
Agenda V Approval of the Company’s Acquisition of Shares in PT Bank Mayora.
Voting Result
Agree Disagree Abstain
Resolution
13,769,704,990 votes or 87.0861083% 2,041,892,595 votes or 12.9138917% 63,618,859 votes or 0.4023557% of
of all shares with valid voting rights of all shares with valid voting rights all shares with valid voting rights
present at the Meeting. present at the Meeting. present at the Meeting.
1. Approved the Company's action to take over the shares of PT Bank Mayora.
2. Approved the plan to take over shares of PT Bank Mayora, with a summary of the takeover plan announced
through the Bisnis Indonesia daily newspaper, The Jakarta Post daily newspaper, the Indonesian Stock Exchange
website and the Company website on January 22, 2022.
3. Approved the concept of the Deed of Acquisition by taking into account the applicable laws and regulations.
4. Approved and granted power and authority to the Company's Board of Directors, with right of substitution, to
take all actions required or deemed necessary in the context of carrying out the takeover by the Company of PT
Meeting Resolution Bank Mayora shares in accordance with the meeting resolution, including but not limited to:
a. Determine the terms and conditions for the takeover;
b. Prepare, compile, make, request, and sign the necessary documents including the Deed of Acquisition;
c. Submit the application, approval and/or deliver notification of the meeting resolution to the competent
authorities;
d. Compile and restate the decisions of this Agenda in a Notary Deed;
In accordance with applicable laws and regulations.
Follow Up Already Realized in 2022 Fiscal Year
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 633
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Agenda VI Approval of Transfer of Shares from the Buyback of Shares in 2021 held as Treasury Shares.
Voting Result
Agree Disagree Abstain
Resolution
13,681,715,077 votes or 86.5296186% 2,129,882,508 votes or 13.4703815% 53,791,300 votes or 0.3402016% of
of all shares with valid voting rights of all shares with valid voting rights all shares with valid voting rights
present in the Meeting. present at the Meeting. present at the Meeting.
1. Approved the transfer of 24,682,600 (twenty four million six hundred eighty two thousand six hundred) treasury
shares in the framework of the Share Ownership Program for Employees and/or Share Ownership Program for
Directors and Commissioners.
2. Approved and granted power and authority to implement the Share Ownership Program for Employees and/or
Meeting Resolution the Share Ownership Program for Directors and Commissioners, both from treasury stock and other sources to:
a. The Company’s Board of Directors, with the approval of the Series A Dwiwarna Shareholders, to carry out the
Share Ownership Program for the Directors and Commissioners; and
b. The Company’s Board of Directors to carry out the Share Ownership Program for Employees; With due
observance of the prevailing laws and regulations.
Follow Up Already Realized in 2022 Fiscal Year
Confirmation of Enforcement:
Minister of SOEs Regulation No. PER05/MBU/04/2021 concerning Social and Environmental
Responsibility Programs for SOEs;
Minister of SOEs Regulation No. PER11/MBU/07/2021 concerning Requirements, Procedures for
Agenda VII
Appointment and Dismissal of Members of the Board of Directors of SOEs; and
Minister of SOEs Regulation No. PER13/MBU/09/2021, as the Sixth Amendment to the Minister of
SOEs Regulation No. PER04/MBU/2014 concerning Guidelines for Determining the Remuneration the
Board of Directors, Board of Commissioners and Supervisory Boards of SOEs
Voting Result
Agree Disagree Abstain
Resolution 15,804,377,385 votes or
7,220,200 votes or 0.0456640% of 1,821,300 votes or 0.0115188% of all shares
99.9543361% of all shares with
all shares with valid voting rights with valid voting rights present at the
valid voting rights present at the
present at the Meeting. Meeting.
Meeting.
Agreed to confirm the enforcement of:
1. Minister of SOEs Regulation No. PER-05/MBU/04/2021 concerning the Social and Environmental Responsibility
Program for SOEs, including any future changes;
2. Minister of SOEs Regulation No. PER-11/MBU/07/2021 concerning Requirements, Procedures for Appointment
Meeting Resolution
and Dismissal of Members of the Board of Directors of SOEs, including any future amendments; and
3. Minister of SOEs Regulation No. PER-13/MBU/09/2021, as the Sixth Amendment to the Minister of SOEs
Regulation No. PER04/MBU/2014 Concerning Guidelines for Determining remuneration for the Board of
Directors, Board of Commissioners and Supervisory Boards of SOEs, including any future amendments.
Follow Up Already Realized in 2022 Fiscal Year
Results of Resoltions Made at the Extraordinary GMS held on August 31, 2022
Resolutions of the Extraordinary GMS for Fiscal Year 2021
Agenda I Presentation of the Company Performance up to Semester 1 2022 (Audited).
The first agenda item was a presentation of the Company's performance, there is no question and answer session
Information
or submission of responses and no decision-making session.
634 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Resolutions of the Extraordinary GMS for Fiscal Year 2021
Agenda II Changes in the Composition of the Company's Management
Voting Result
Agree Disagree Abstain
Resolution 12,581,079,494 votes or 3,078,509,489 votes or
233,624,724 votes or 1.4918956% of all
80.3410582% of all shares with 19.6589418% of all shares with
shares with valid voting rights present at
valid voting rights present in the valid voting rights present at the
the Meeting.
Meeting. Rapa
Approved the Changes in the Company’s Management Composition, including:
1. Confirmed the dismissal with honor of Bob Tyasika Ananta as the Company’s Human Capital & Compliance
Director who was appointed based on the 2019 AGMS resolution for the 2019 Fiscal Year, dated May 27 2022,
with thanks for the contribution of energy and thoughts given while serving as a Member of the Company’s
Board of Directors.
2. Dismissed with honor the following members of the Company’s Board of Commissioners and Board of
Directors::
a. Ratih Nurdiati as Commissioner;
b. Henry Panjaitan as Managing Director Treasury and International, and
c. Y.B. Hariantono as Managing Director IT and Operations;
Each of whom was appointed based on the 2018 Annual GMS Decision, the 2020 Extraordinary GMS
Decision, and the 2019 Annual GMS Decision, starting from the closing of the Meeting, with thanks for the
contribution of energy and thoughts given while serving as management of the Company.
3. Changed the nomenclature of positions of members of the Company's Board of Directors as follows
Previous To Become
Managing Director Finance Finance Director
Managing Director Risk Management Risk Management Director
Managing Director Treasury & International Treasury Director
Managing Director Consumer Business Consumer Banking Director
Managing Director MSME Enterprise and Commercial Banking Director
Managing Director IT and Operationd Technology and Operations Director
Managing Director Human Capital and Compliance Human Capital and Compliance Director
Managing Director Institutional Banking Institutional BankingDirector
Managing Director Network and Services Network and Services Director
Managing Director Corporate Banking Corporate and International Banking Director
Meeting Resolution
4. Transferred the assignments for the following names as members of the Company’s Board of Directors:
Name Previous To Become
Novita Widya Anggraini Managing Director Finance Finance Director
David Pirzada Managing Director Risk Management Risk Management Director
Managing Director Consumer
Corina Leyla Karnalies Consumer Banking Director
Business
Muhammad lqbal Managing Director MSME Enterprise and Commercial Banking Director
Sis Apik Wijayanto Managing Director Institutional Banking Institutional Banking Director
Managing Director Network and
Ronny Venir Network and Services Director
Services
Silvano Winston Rumantir Managing Director Corporate Banking Corporate and International Banking Director
Appointed based on the 2020 Extraordinary GMS Resolution, 2020 Extraordinary GMS Resolution, Fiscal Year
2019 Annual GMS Resolution, 2020 Extraordinary GMS Resolution, Fiscal Year 2019 Annual GMS Resolution,
2020 Extraordinary GMS Resolution, and 2020 Extraordinary GMS Resolution with their term of office
continuing for the remaining term of office of each, in accordance with the Resolution of the GMS for the
appointment concerned.
5. Appointed the following to the Management of the Company:
a. Fadlansyah Lubis as Commissioner;
b. Putrama W. Setyawan as Treasury Director;
c. Toto Prasetio as Technology and Operations Director;
d. Mucharom as Human Capital and Compliance Director.
6. The term of office of the appointed members of the Company’s Board of Commissioners and Board of Directors
as referred to in number 5, is in accordance with the provisions of the Company’s Articles of Association, with
due observance of laws and regulations in the Capital Market sector and without prejudice to the right of the
GMS to dismiss them at any time
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 635
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Resolutions of the Extraordinary GMS for Fiscal Year 2021
Agenda II Changes in the Composition of the Company's Management
7. With the dismissal and appointment of members of the Company’s Board of Commissioners as referred to in
number 2 and number 5, as well as the confirmation of dismissal, dismissal, change in position nomenclature,
transfer of duties, and appointment of members of the Company’s Board of Directors as referred to in numbers
1, 2, 3, 4, and 5, the members composition of the Company’s Board of Commissioners and Board of Directors is
as follows:
Board of Commissioners
a. President Commissioner/Independent Commissioner : Agus Dermawan Wintarto Martowardojo
b. Vice President Commissioner/Independent Commissioner : Pradjoto
c. Commissioner : Askolani
d. Commissioner : Susyanto
e. Commissioner : Fadlansyah Lubis
f. Independent Commissioner : Erwin Rijanto Slamet
g. Independent Commissioner : Sigit Widyawan
h. Independent Commissioner : Asmawi Syam
i. Independent Commissioner : Septian Hario Seto
j. Independent Commissioner : Iman Sugema
Board of Directors
a. President Director : Royke Tumilaar
b. Vice President Director : Adi Sulistyowati
c. Corporate and International Banking Director : Silvano Winston Rumantir
d. Consumer Banking Director : Corina Leyla Karnalies
e. Enterprise and Commercial Banking Director : Muhammad lqbal
f. Finance Director : Novita Widya Anggraini
g. Risk Management Director : David Pirzada
Keputusan Rapat h. Institutional Banking Director : Sis Apik Wijayanto
i. Network and Services Director : Ronny Venir
j. Treasury Director : Putrama W. Setyawan
k. Technology and Operations Director : Toto Prasetio
l. Human Capital and Compliance Director : Mucharom
8. Members of the Company’s Board of Commissioners and Board of Directors who were appointed as referred to
in number 5, can only carry out their duties as members of the Company’s Board of Commissioners and Board
of Directors after obtaining approval from OJK for their Fit and Proper Test, and comply with the prevailing
laws and regulations. In the event that any members of the Company’s Board of Commissioners and Board of
Directors are later disapproved in the OJK Fit and Proper Test, they shall be honorably dismissed from the date
of the OJK’s Fit and Proper Test results.
9. Members of the Company’s Board of Commissioners and Board of Directors appointed as referred to in number
5 who are still serving in other positions that are prohibited by laws and regulations from concurrently serving
as a Member of a State-Owned Enterprise Board of Commissioners and Board of Directors, then the person
concerned must resign or be dismissed from their other position.
10. Requested members of the Company’s Board of Commissioners and Board of Directors to submit a written
application to OJK for the implementation of a Fit and Proper Test for the appointed members of the Company’s
Board of Commissioners and Board of Directors as referred to in number 5.
11. Granted power of attorney with the right of substitution to the Company’s Board of Directors to declare this
GMS resolution in a Notary Deed and to appear before a Notary or authorized official and make necessary
adjustments or improvements if required by them for the purpose of implementing the Meeting’s resolutions.
Follow Up Already Realized in 2022 Fiscal Year
636 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board Of Directors
The Board of Directors is a Company organs that has duties, responsibilities and authority for the
administration and management of the Bank, ensuring that the Company's business activities
can run well, and is tasked with being the Company's representative, both inside and outside the
court in accordance with the provisions of the Articles of Association.
In carrying out its duties, the Board of Directors is expected These guidelines regulate the Legal Basis, Structure,
to provide full commitment, attention and dedication to Requirements, Duties, Authorities and Responsibilities
the implementation of their duties, obligations and the of the Board of Directors, Appointment and Dismissal of
achievement of Bank BNI's objectives. In addition, all Members of the Board of Directors, Term of Office of the
members of the Board of Directors are expected to comply Board of Directors, Establishment of Committees under the
with the Articles of Association, statutory regulations, Board of Directors, Board of Directors Meetings and Joint
and apply principles such as professionalism, efficiency, Meetings with the Board of Commissioners, WorkingTime
transparency, independence, accountability, responsibility of the Board of Directors, Company Values, Work Ethics of
and fairness in carrying out their duties. Each member of the Board of Directors, Transparency, and Reporting and
the Board of Directors is expected to carry out their duties Responsibility.
and responsibilities in good faith, with full responsibility and
caution, in accordance with applicable statutory provisions. BOARD OF DIRECTORS' CRITERIA
LEGAL BASIS Those who can be appointed as members of the Board of
Directors are individuals who are capable of carrying out
Based on Law No. 40 of 2007 concerning Limited Liability legal actions and meet the following requirements:
Companies as amended by Law No. 6 of 2023 concerning 1. Integrity, at least including:
Stipulation of Government Regulations in Lieu of Law No. a. Proficient in performing legal actions in the 5 (five)
2 of 2022 concerning Job Creation becomes law and the years before appointment and during their term
Board of Commissioners of an Issuer or Public Company, of office:
the Board of Directors have full authority and responsibility • Has never been declared bankrupt; or
for the Company and represent the Company, both inside • Has never been a member of the Board of Directors
and outside the court in accordance with the provisions of or a member of the Board of Commissioners
the Articles of Association. found guilty of causing a company to be declared
bankrupt based on a court decision.
BOARD OF DIRECTORS’ GUIDELINES b. Has good character and morals;
AND WORK CONDUCT c. Has the commitment to comply with prevailing laws
and regulations;
In carrying out its duties and responsibilities, the Board d. Has the commitment to develop sound Bank
of Directors has Working and Conduct Guidelines ratified operations;
through BNI Directors Decree No. KP/228/DIR/R dated 29 e. Has not been included in the list of those failing to
June 2018. pass the fit and proper test;
f. Has a commitment to not take and/or repeat
certain actions and/or actions, for candidates for
members of the Board of Directors or candidates
for members of the Board of Commissioners who
have not passed the fit and proper test and have
undergone sanctions;
2. Competencies, at least including
a. Sufficient knowledge in banking relevant to the
position;
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b. Has the experience and expertise in banking and/ BOARD OF DIRECTORS' TERM OF OFFICE
or finance; and
c. The ability to carry out strategic management in The Board of Directors term of office is at most 2 (two)
the context of developing the company and its consecutive periods, with the following conditions:
subsidiaries. 1. The Board of Directors members are appointed for a
3. Has a good financial reputation with bad loans; period commencing from the date determined by the
4. Complies with the laws and regulations in the field of GMS that appoints them and ends at the closing of the
Banking, Capital Market, other laws and regulations 5 (fifth) Annual GMS after the date of appointment on
and the Company’s Articles of Association; condition that it should not exceed a period of 5 (five)
5. Between fellow members of the Board of Directors, years, by observing the laws and regulations in the
and between members of the Board of Directors Capital Market sector, but without reducing the right
and members of the Board of Commissioners, it is of the GMS to dismiss at any time any members of the
prohibited to have blood relationship up to the third Board of Directors before their term of office ends; and
degree either in a straight line or a sideways line or an 2. Dismissal is effective from the closing of the GMS,
affair (son-in-law or brother-in-law). unless otherwise determined by the GMS.
BOARD OF DIRECTORS’ NUMBER AND COMPOSITION IN 2023
In 2023, the number and composition of the Board of Directors has not changed in the nomenclature of the Board of
Directors based on which was approved at the 2023 Extraordinary GMS held on March 15, 2023. The composition and
nomenclature of the BNI Board of Directors throughout 2023 are as follows:
Period January 1, 2023 – March 15, 2023
For the period January 1 – March 15, 2023, the Board of Directors totaled 12 (twelve) people consisting of 1 (one) President
Director, 1 (one) Vice President Director, and 10 (ten) Directors.
Board of Directors Composition for the Period January 1 – March 15, 2023
Name Position Domicile Date of Appointment Effective Date
Royke Tumilaar President Director Jakarta September 2, 2020 November 19, 2020
• March 17, 2015 • May 22, 2015
(Appointed
Institutional Relations
Director)
Adi Sulistyowati Vice President Director Jakarta
• September 2, 2020 • November 6, 2020
(Transfer to become
Vice President
Director
Novita Widya Anggraini Finance Director Jakarta September 2, 2020 November 19, 2020
Consumer Banking
Corina Leyla Karnalies Jakarta February 20, 2020 June 26, 2020
Director
Institutional Banking
Sis Apik Wijayanto Jakarta February 20, 2020 June 26, 2020
Director
Risk Management
David Pirzada Jakarta September 2, 2020 December 1, 2020
Director
Silvano Winston Corporate & International
Jakarta September 2, 2020 December 1, 2020
Rumantir Banking Director
Network & Services
Ronny Venir Jakarta September 2, 2020 November 6, 2020
Director
Enterprise & Commercial
Muhammad Iqbal Jakarta September 2, 2020 November 19, 2020
Banking Director
Putrama Wahju Setyawan Treasury Director Jakarta August 31, 2022 December 23, 2022
Human Capital &
Mucharom Jakarta August 31, 2022 January 6, 2023
Compliance Director
Technology and
Toto Prasetio Jakarta August 31, 2022 January 31, 2023
Operations Director
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Period March 15 - December 31, 2023
In the period 15 March 2023 – 31 December 2023 there was a change in the Nomenclature of the Board of Directors based
on the resolution of the 2023 Annual GMS on 15 March 2023. The structure and composition of the Board of Directors
with the new nomenclature is as follows:
Board of Directors Composition for the Period March 15 - December 31, 2023
Name Position Domicile Date of Appointment Effective Date
Royke Tumilaar President Director Jakarta September 2, 2020 November 19, 2020
• March 17, 2015 (Appointed • May 22, 2015
Institutional Relations Director)
Adi Sulistyowati Vice President Director Jakarta • September 2, 2020 (Transfer to
become Vice President Director
• November 6, 2020
Novita Widya Anggraini Finance Director Jakarta September 2, 2020 November 19, 2020
Digital and Integrated
Corina Leyla Karnalies Transaction Banking Jakarta February 20, 2020 June 26, 2020
Director
Enterprise and
Sis Apik Wijayanto Commercial Banking Jakarta February 20, 2020 June 26, 2020
Director
Risk Management
David Pirzada Jakarta September 2, 2020 December 1, 2020
Director
Wholesale and
Silvano Winston
International Banking Jakarta September 2, 2020 December 1, 2020
Rumantir
Director
Network & Services
Ronny Venir Jakarta September 2, 2020 November 6, 2020
Director
Institutional Banking
Muhammad Iqbal Jakarta September 2, 2020 November 19, 2020
Director
Putrama Wahju Setyawan Direktur Retail Banking Jakarta August 31, 2022 December 23, 2022
Human Capital and
Mucharom Jakarta August 31, 2022 January 6, 2023
Compliance Director
Human Capital and
Toto Prasetio Jakarta August 31, 2022 January 31, 2023
Compliance Director
BASIS FOR THE MEMBERS’ APPOINTMENT TO THE BOARD OF DIRECTORS
Members of the Board of Directors are appointed and dismissed by the GMS based on the Company’s Articles of Association
Article 11 paragraph (10). The appointment of each member of the Board of Directors was as follows.
No. Name Position Basis for Appointment
1 Royke Tumilaar President Director EGMS decision dated September 2, 2020
At the Annual GMS on March 17, 2015 was dismissed
and reappointed as Services and Network Director at the
2 Adi Sulistyowati Vice President Director Annual GMS on February 20, 2020, and then transferred
to be Vice President Director at the Extraordinary GMS
on September 2, 2020
3 Novita Widya Anggraini Finance Director EGMS dated September 2, 2020
Digital and Integrated Transaction
4 Corina Leyla Karnalies AGMS decision dated February 20, 2020
Banking Director
Enterprise and Commercial
5 Sis Apik Wijayanto EGMS dated February 20, 2020
Banking Director
6 David Pirzada Risk Management Director EGMS dated September 2, 2020
Wholesale & International Banking
7 Silvano Winston Rumantir EGMS dated September 2, 2020
Director
8 Ronny Venir Network & Services Director EGMS dated September 2, 2020
9 Muhammad Iqbal Institutional Banking Director EGMS dated September 2, 2020
10 Putrama Wahju Setyawan Retail Banking Director EGMS dated August 31, 2020
Human Capital and Compliance
11 Mucharom EGMS dated August 31, 2020
Director
Technology and Operations
12 Toto Prasetio EGMS dated August 31, 2020
Director
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BOARD OF DIRECTORS’ DISMISSAL a. Such temporary dismissal shall be notified in writing
AND RESIGNATION MECHANISM to the concerned member of the Board of Directors
together with the reasons causing such action with
The mechanism for the Board of Directors dismissal a copy to the Board of Directors;
and resignation is stipulated in the Company’s Articles b. The notification as referred to in item 8 letter a shall
of Association, which refers to OJK Regulation No. 33/ be delivered no later than 2 (two) business days
POJK.04/2014 and OJK Regulation No. 15/POJK.04/2020, after the determination of such temporary dismissal;
stating that: c. The temporarily dismissed member of the
1. The GMS may dismiss members of the Board of Board of Directors is not authorized to perform
Directors at any time by stating the reasons. Company management in the Company’s interest
2. The reasons for dismissing a member of the Board of in accordance with the Company’s purposes and
Directors is based on fact that the concerned member objectives nor represent the Company, either inside
of the Board of Directors: or outside court;
a. Did not perform/under performed in fulfilling d. Within a period of no later than 90 (ninety) days
the obligations agreed upon in the management after such temporary dismissal, the Board of
contract. Commissioners shall convene a GMS to withdraw
b. Did not perform their duties properly. or enforce such temporary dismissal resolution;
c. Violated the provisions of Articles of Association e. In the event that the time period to convene the
and/or laws and regulations. GMS as referred to in item 8 letter d has passed
d. Engaged in actions that harmed the Company and/ or the GMS cannot adopt a resolution, then such
or the State temporary dismissal shall become void
e. Committed actions that violated ethics and/ f. The limitation of authority in item 8 letter c shall be
or properness that must be upheld as Board of effective from the decision of temporary dismissal
Directors. by the Board of Commissioners until:
f. Convicted by a Court decision that has permanent g. There is a GMS decision confirming or revoking the
legal force. temporary dismissal in item 8 letter d; or
g. Resigned. h. The time period in item 8 letter d has passed.
h. Other reasons considered appropriate by the GMS i. In the GMS as referred to in item 8 letter d, the
in the interests and objectives of the Company. related members of the Board of Directors are given
3. A decision for dismissal shall be made after the related an opportunity to defend themselves.
person has had the opportunity to defend themself, j. Such temporary dismissals cannot be extended or
except for reasons as referred to in item 2 letter f and g. reestablished for the same reasons, in the event
4. Dismissal for reasons as referred to in item 2, letter d that such temporary dismissal is declared void as
and f shall constitute dishonorable dismissal. referred to in item 8 letter e.
5. A member of the Board of Directors may resign from k. In the event that the GMS cancels a temporary
their post before their term of office expires. In this dismissal or there are circumstances as referred
matter, the member of the Board of Directors who to in item 8 letter e, then the related member of
resigns must submit a resignation request to the the Board of Directors must resume their duties
Company. properly.
6. BNI must convene a GMS to resolve the resignation l. In the event that the GMS reaffirms the temporary
proposal of members of the Board of Commissioners dismissal resolution, then the related member of the
no longer than 90 (ninety) days after receipt of the Board of Directors shall be dismissed going forward.
resignation letter. m. In the event that the temporary dismissed member
7. Members of the Board of Directors who resign before or of the Board of Directors is not present at the
after their term of office ends, unless due to death, the GMS after being summoned in writing, then the
person concerned shall still be responsible to submit temporary dismissed member of the Board of
accountability for actions not yet received by the GMS. Directors shall be deemed not to have exercised
8. Members of Board of Directors may be dismissed their right to defend themself in the GMS and has
temporarily by the Board of Commissioners by stating accepted the GMS resolution.
the reasons in the event that such a member acts in
contrary to the Articles of Association or there is an
indication of doing an action that harms the Company
or is neglect in performing obligations or there are
compelling reasons for the Company by considering
the following provisions:
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FIT AND PROPER TEST
The appointment of members of the Board of Directors is effective after obtaining approval from the Financial Services
Authority on the Fit and ProperTest in accordance with Financial Services Authority Regulation Number 27/ POJK.03/2016
concerning the Fit and Proper Test for Primary Parties of Financial Services Institutions, and compliance with prevailing
laws and regulations. In order to participate in the Fit and Proper Test process, the Company submits an application for
approval of its Board of Directors candidates to the Financial Services Authority.
Fit and Proper Test
No. Name Position Organizer Effective Date Based on OJK Letter
1 Royke Tumilaar President Director Otoritas Jasa Keuangan November 19, 2020
2 Adi Sulistyowati Vice President Director Otoritas Jasa Keuangan November 6, 2020
3 Novita Widya Anggraini Finance Director Otoritas Jasa Keuangan November 19, 2020
Digital and Integrated
4 Corina Leyla Karnalies Otoritas Jasa Keuangan June 30, 2020
Transaction Banking Director
Enterprise and Commercial
5 Sis Apik Wijayanto Otoritas Jasa Keuangan June 30, 2020
Banking Director
6 David Pirzada Risk Management Director Otoritas Jasa Keuangan December 1, 2020
Wholesale & International
7 Silvano Winston Rumantir Otoritas Jasa Keuangan December 1, 2020
Banking Director
8 Ronny Venir Network & Services Director Otoritas Jasa Keuangan November 6, 2020
9 Muhammad Iqbal Institutional Banking Director Otoritas Jasa Keuangan November 19, 2020
10 Putrama Wahju Setyawan Direktur Retail Banking Otoritas Jasa Keuangan December 23, 2023
Human Capital and
11 Mucharom Otoritas Jasa Keuangan January 6 , 2023
Compliance Director
Technology and Operations
12 Toto Prasetio Otoritas Jasa Keuangan January 31 , 2023
Director
BOARD OF DIRECTORS DUTIES AND RESPONSIBILITIES
The Board of Directors is tasked with carrying out all activities related to the management of and is responsible for the
management of BNI for the benefit of the Company in accordance with the aims and objectives of the Company and
represents the Company both inside and outside the court on all matters and events with restrictions as stipulated in
the laws and regulations. invitation, Articles of Association and/or Resolution of the GMS.
DUTIES AND RESPONSIBILITIES OF EACH MEMBER OF THE BOARD OF DIRECTORS
The division of duties of the Board of Directors is regulated in the Board of Directors' Decree regarding Organizational
Structuring. In the period January 1, 2023 to March 15, 2023, the division of duties of the Board of Directors is regulated
based on the Board of Directors' Decree Number KP/395/DIR/R dated 30 September 2022. Meanwhile, after changes were
made to the nomenclature of the Board of Directors based on the decision of the 2022 Annual GMS which was held on
March 15, 2023, then for the period March 15, 2023 to December 31, 2023, the division of duties of the Board of Directors
is regulated based on Board of Directors' Decree Number KP/132/DIR/R dated April 6, 2023. Information on the division
of duties and responsibilities of each member of the Board of Directors as of December 31, 2023 was presented in the
Organizational Structure on page 88-89.
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Distribution of Duties and Responsibilities of the Board of Directors for the period January 1 – March 15, 2023
No. Name Position Direct Supervision of Directorates/Divisions
Directorate/SEVP:
• Vice President Director
• Corporate & International Banking Directorate
• Treasury Directorate
• Enterprise & Commercial Banking Directorate
• Institutional Banking Directorate
• Finance Directorate
• Human Capital & Compliance Directorate
• Network & Services Directorate
1. Royke Tumilaar President Director
• SEVP Corporate Transformation
Division/Unit:
Internal Audit Unit
SEVP Corporate Transformation directly supervises
Divisions/Units:
• Corporate Development & Transformation Division
• Strategic Projects
Directorates/SEVP:
• Consumer Banking Directorate
• Risk Management Directorate
• Technology & Operations Directorate
2. Adi Sulistyowati Vice President Director • SEVP Digital Business
SEVP Digital Business directly supervises Divisions/Units:
• Wholesale Solutions Division
• Retail Solutions Division
Division/Unit:
• Corporate Planning & Accounting Division
• Procurement & Fixed Assets Division
3. Novita Widya Anggraini Finance Director • Investor Relations Division
• Subsidiaries Development Division
• Data & Management Analytics Division
• Office of Chief Economist Division
Division/Unit:
• Consumer Products Division
4. Corina Leyla Karnalies Consumer Banking Director • Business Card Division
• Wealth Management Division
• Marketing Communication Division
Division/Unit:
• Enterprise Banking Division
5. Sis Apik Wijayanto Director of Institutional Banking • Commercial Banking 1 Division
• Commercial Banking 2 Division
• Senior Business Executive
Directorate/SEVP:
• SEVP Remedial & Recovery
Division/Unit:
• Corporate & Enterprise Credit Risk Division
• Commercial & SME Credit Risk Division
6. David Pirzada Risk Management Director • Consumer Loan Processing & Collection Division
• Enterprise Risk Management Division
SEVP Remedial & Recovery directly supervises Divisions/
Units:
• Corporate & Enterprise Remedial & Recovery Division
• Commercial & SME Remedial & Recovery Division
Division/Unit:
• Corporate Banking 1 Division
Director of Corporate and • Corporate Banking 2 Division
7. Silvano Winston Rumantir
International Banking • Corporate Banking 3 Division
• Syndication & Corporate Solutions Division
• International Division
Division/Unit:
• Channel Management Division
• Sales Distribution Division
8. Ronny Venir Network & Services Director
• Service Quality Division
• BNI Contact Center Division
• Regional Offices 01-17
Division/Unit:
Director of Enterprise & • Enterprise Banking Division
9. Muhammad Iqbal
Commercial Banking • Commercial Banking Division
• SME Banking Division
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Distribution of Duties and Responsibilities of the Board of Directors for the period January 1 – March 15, 2023
No. Name Position Direct Supervision of Directorates/Divisions
Directorate/SEVP:
SEVP Treasury
Division/Unit:
10. Putrama Wahju Setyawan Treasury Director
Pension Fund Division
SEVP Digital Business directly supervises Divisions/Units:
Treasury Division
Division/Unit:
• Human Capital Strategy Division
• Human Capital Services Division
Human Capital and Compliance • BNI Corporate University Division
11. Mucharom
Director • Compliance Division
• Legal Division
• Policy Governance Division
• Anti Fraud Unit
Directorates/SEVP:
SEVP Operation
Division/Unit:
• IT Strategy & Architecture Division
• IT Development Division
Technology and Operations • Digital Development Division
12. Toto Prasetio
Director • IT Operations Division
• Information Security Division
SEVP Operations directly supervises Divisions/Units:
• Banking Operations Division
• Digital Operations Division
• Credit Operations Division
Changes in the Nomenclature of Positions of Members of the Board of Directors based on the Decision of the Annual
GMS for the 2022 Fiscal Year held on March 15, 2023
No. Original Position Position After Change
1 Treasury Director Retail Banking Director
2 Consumer Banking Director Digital and Integrated Transaction Banking Director
3 Corporate and International Banking Director Wholesale and International Banking Director
In the GMS it was also decided to transfer the assignment of members of the Board of Directors as follows:
Transfer of assignment for members of the Board of Directors
No. Name Previously Served Currently Serving
1 Putrama W. Setyawan Treasury Director Retail Banking Director
2 Corina Leyla Karnalies Consumer Banking Director Digital and Integrated Transaction Banking Director
Corporate and
3 Silvano Winston Rumantir Wholesale and International Banking Director
International Banking Director
Enterprise and Commercial Banking
4 Muhammad Iqbal Institutional Banking Director
Director
5 Sis Apik Wijayanto Institutional Banking Director Enterprise and Commercial Banking Director
Description: With the term of office continuing the remaining term of office in accordance with the decision of the relevant appointment assembly.
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With the transfer of the Board of Directors members’ duties, the division of the duties and authority of the Board of
Directors became as follows:
Board of Directors’ Division of Duties and Responsibilities for the period March 15 - December 31, 2023
No. Name Position Direct Supervision of Directorates/Divisions
Directorate/SEVP:
1. Vice President Director
2. Wholesale & International Banking Director
3. Enterprise & Commercial Banking Director
4. Institutional Banking Director
5. Network & Services Director
6. Human Capital & Compliance Director
7. Finance Director
1 Royke Tumilaar President Director 8. SEVP Corporate Development & Transformation
Division/Unit/Functional Unit:
1. Internal Audit Unit
2. Corporate Secretary Division
SEVP Corporate Development & Transformation directly
supervises Divisions/Units/Functional Units:
1. Corporate Development & Transformation Division
2. Strategic Projects
Directorate/SEVP:
1. Retail Banking Director
2 Adi Sulistyowati Vice President Director 2. Risk Management Director
3. Technology & Operations Director
4. Digital & Integrated Transactions Banking Director
Division/Unit/Functional Unit:
1. Corporate Planning & Performance Management Division
2. Accounting Division
3. Procurement & Fixed Assets Division
3 Novita Widya Anggraini Finance Director
4. Investor Relations Division
5. Subsidiaries Management Division
6. Office of Chief Economist Division
7. Data Management & Analytics Division
Directorate/SEVP
SEVP Retail Digital Solutions
Division/Unit/Functional Unit:
1. Wholesale Transaction Product & Partnership Division
Digital and Integrated 2. Wholesale Digital Channel Division
4 Corina Leyla Karnalies
Transaction Banking Director 3. Marketing Communications Division
SEVP Retail Digital Solutions directly supervises Divisions/
Units/Functional Units:
1. Retail Digital Product & Partnership Division
2. Retail Digital Channel Division
Division/Unit/Functional Unit:
1. Enterprise Banking Division
Enterprise and Commercial
5 Sis Apik Wijayanto 2. Commercial Banking 1 Division
Banking Director
3. Commercial Banking 2 Division
4. Senior Business Executive
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Board of Directors’ Division of Duties and Responsibilities for the period March 15 - December 31, 2023
No. Name Position Direct Supervision of Directorates/Divisions
Directorate/SEVP
1. SEVP Credit Risk
2. SEVP Remedial & Recovery
Division/Unit/Functional Unit:
1. Enterprise Risk Management Division
2. Operational Risk Management Division
3. Retail Credit Risk Division
4. Anti Fraud Unit
5. Senior Credit Risk Executive
6 David Pirzada Risk Management Director
SEVP Credit Risk directly supervises Divisions/Units/Functional
Units:
1. Corporate & Enterprise Credit Risk Division
2. Commercial Credit Risk Division
SEVP Remedial & Recovery directly supervises Divisions/
Units/Functional Units:
1. Corporate Remedial & Recovery Division
2. Enterprise & Commercial Remedial & Recovery Division
3. Retail Collection & Recovery Division
Directorate/SEVP:
1. SEVP Corporate Banking
2. SEVP Treasury
Division/Unit:
1. Corporate Banking 1 Division
2. Corporate Banking 2 Division
3. Syndication & Structured Finance Division
4. International Banking & Financial Institutions Division
Wholesale and International 5. Senior Business Executive
7 Silvano Winston Rumantir
Banking Director 6. SORX Wholesale Banking
7. Overseas Branch
SEVP Corporate Banking directly supervises Divisions/Units/
Functional Units:
1. Corporate Banking 3 Division
2. Corporate Banking 4 Division
SEVP Treasury directly supervises Divisions/Units/Functional
Units:
Treasury Division
Division/Unit/Functional Unit:
1. Distribution Network & Sales Division
Network and Services 2. Agent Division 46
8 Ronny Venir
Director 3. Customer Experience Center Division
4. SORX Network & Services
5. Regional Offices 01-17
Division/Unit/Functional Unit:
Institutional Banking 1. Institutional Banking 1 Division
9 Muhammad Iqbal
Director 2. Institutional Banking 2 Division
3. Pension Fund Division
Directorate/SEVP:
SEVP Wealth Management
Division/Unit/Functional Unit:
1. Consumer Segment Division
2. Consumer Products Division
3. Business Card Division
10 Putrama Wahju Setyawan Retail Banking Director
4. Retail Productive Banking Division
5. Business Program Division
6. SORX Consumer Banking & Corporate Function
SEVP Wealth Management directly supervises Divisions/Units/
Functional Units:
Wealth Management Division
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Board of Directors’ Division of Duties and Responsibilities for the period March 15 - December 31, 2023
No. Name Position Direct Supervision of Directorates/Divisions
Division/Unit/Functional Unit:
1. Human Capital Strategy Division
2. Human Capital Services Division
Human Capital and 3. BNI University Division
11 Mucharom
Compliance Director 4. Compliance Division
5. Legal Division
6. Policy Governance Division
7. HC Business Partner
Directorate/SEVP:
1. SEVP Information Technology
2. SEVP Operations
Division/Unit/Functional Unit:
1. IT Strategy & Architecture Division
2. CISO Division
3. Operations Strategy & Development Division
4. SORX Technology, Digital, & Operations
SEVP Information Technology directly supervises Divisions/
Direktur Technology & Units/Functional Units:
12 Toto Prasetio
Operations
1. Wholesale Digital Delivery Division
2. Retail Digital Delivery Division
3. Application Development Division
4. IT Application Services Division
5. IT Infrastructure Management Division
SEVP Operations directly supervises Divisions/Units/
Functional Units:
1. Banking Operations Division
2. Digital Operations Division
3. Credit Operations Division
BOARD OF DIRECTORS AUTHORITIES
The Board of Directors has the following authorities: 6. Write off bad debts with the provisions as stipulated in the
1. Establish policies deemed appropriate for the management Articles of Association and which are then reported to the
of the Company. Board of Commissioners, then reported and accounted for
2. Regulate the transfer of the powers of the Board of Directors in the Annual Report;
to represent the Company inside and outside of the Court 7. Not collect any more part or all of the receivables beyond
to a person or several members of the Board of Directors the principal amount carried out in the context of credit
specifically appointed for this purpose or to a person or restructuring and/or settlement, but with the obligation
several employees of the Company, either individually or to report to the Board of Commissioners, the reporting
jointly or to another person or body; provisions and procedures are determined by the Board of
3. Regulate provisions regarding the Company's personnel Commissioners; And
including determining salaries, pensions or old age security, 8. Carry out all actions and other actions regarding the
production services and other income for the Company based management and ownership of the Company's assets,
on applicable laws and regulations; binding the Company with other parties and/or other
4. Appoint, reward or sanction and dismiss Company parties with the Company, with restrictions as regulated
employees based on the Company's personnel regulations in the statutory regulations, Articles of Association and/or
and applicable laws and regulations; GMS Resolutions.
5. Appoint and dismiss the Corporate Secretary and/or Head
of the Internal Audit Unit with approval from the Board of
Commissioners;
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BOARD OF DIRECTORS' OBLIGATIONS 15. Preparing the Company’s organizational structure
complete with the details and duties;
The Board of Directors’ obligations include: 16. Providing explanations on all matters questioned or
1. Promoting and ensuring the implementation of the requested by members of the Board of Commissioners
Company’s business and activities in accordance with and Shareholders of Dwiwarna Series A, by observing
its purposes and objectives as well as its business the laws and regulations particularly in Capital Market
activities; sector; and
2. Establishing on time the Company’s Long Term Plan, 17. Carrying out other obligations in accordance with the
the Company’s Annual Work Plan and Budget, and other provisions stipulated in the laws and regulations, Articles
work plans, and any amendments to be submitted to of Association and/or as determined by the GMS.
the Board of Commissioners for approval;
3. Preparing the Shareholders Register, Special Register, BOARD OF DIRECTORS’ ACTIONS THAT
GMS Minutes, and Minutes of the Board of Directors’ MUST RECEIVE APPROVAL FROM A GMS
meetings; 1. The Board of Directors is required to seek GMS approval
4. Preparing the Annual Report, which contains the for:
Financial Statements, as a form of accountability of a. Transferring the Company’s assets; or
the Company’s management as well as the Company’s b. Collateral for the Company’s assets debt that
financial documents as referred to in Law on Company constitutes more than 50% (fifty percent) of the total
Documents; Company net assets in 1 (one) or more transactions,
5. Preparing the Financial Statements based on the whether related to each other or not, except as the
Financial Accounting Standards and submit them to implementation of the Company’s business activities
Public Accountant to be audited; as referred to in the Articles of Association
6. Delivering the Annual Report after review by the Board 2. Actions carried out without the approval of the GMS
of Commissioners within a maximum period of 5 (five) remain binding on the Company as long as the other
months after the Company’s fiscal year ends to the GMS party in the legal act has good intentions; and
for approval and ratification; 3. The GMS may reduce restrictions on the Board
7. Providing explanation to the GMS on the Annual Report; of Directors actions as regulated in the Articles of
8. Delivering the Balance Sheet and Income Statement Association or determine other restrictions on the Board
after approval by the GMS to the Minister in charge of Directors other than those stipulated in the Articles
of Law in accordance with the provisions of laws and of Association.
regulations;
9. Preparing other reports mandated by the provisions of BOARD OF DIRECTORS’ ACTIONS THAT
laws and regulations; MUST RECEIVE WRITTEN APPROVAL FROM
10. Maintaining a Shareholders Register, Special Register, THE BOARD OF COMMISSIONERS
GMS Minutes, Minutes of Board of Commissioners’
Meeting, and Minutes of Board of Directors’ Meeting, 1. The following actions by the Board of Directors
Annual Report, and Company’s financial documents must obtain prior written approval from the Board of
and other Company’s documents; Commissioners:
11. Maintaining the following matters in the Company’s a. Releasing/transferring and/or pledging the
domicile: Shareholders Register, Special Register, GMS Company’s assets with criteria and value exceeding
Minutes, Minutes of Board of Commissioners’ Meeting, a certain amount determined by the Board of
and Minutes of Board of Directors’ Meeting, Annual Commissioners, except for assets recorded as
Report, and Company’s financial documents as well inventory, with due observance of provisions in
as other Company’s documents; the capital market and banking sector;
12. Procuring and maintaining the Company’s bookkeeping b. Establishing cooperation with business entities or
and administration according to norms applicable to other parties, in the form of operational cooperation
a company; (KSO), business cooperation (KSU), license
13. Preparing an accounting system in accordance with cooperation, Build, Operate and Transfer (BOT),
the Financial Accounting Standards and based on the Build, Transfer and Operate/BTO), Build, Operate
principles of internal control, especially the functions and Own (B00) and other agreements of the same
of handling, recording, storing, and supervising; nature whose term or value exceeds that set by the
14. Providing periodic reports in the manner and time in Board of Commissioners;
accordance with the applicable provisions, as well as c. Establishing and changing the Company’s logo;
other reports anytime at the request of the Board of d. Determining the organizational structure of 1 (one)
Commissioners and/or Shareholders of Dwiwarna level below the Board of Directors;
Series A; by observing the laws and regulations
particularly the regulations in Capital Market sector;
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e. Making equity participation, releasing equity 5. Within a maximum period of 30 (thirty) days from the
participation including changes in capital structure receipt of the application or explanation and complete
of a certain value determined by the Board of documents from the Board of Directors, the Board of
Commissioners in other companies, subsidiaries Commissioners must provide the decision as referred
and joint ventures that are not in the context of to in number 1.
saving receivables by taking into account the
provisions in the Capital Market sector; BOARD OF DIRECTORS’ ACTIONS THAT
f. Establishing a subsidiary and/or joint venture MUST RECEIVE A WRITTEN RESPONSE
of a certain value determined by the Board of FROM THE BOARD OF COMMISSIONERS
Commissioners with due observance of the
provisions in the Capital Market sector; 1. The actions below can only be carried out by the Board
g. Proposing representatives of the Company to of Directors after obtaining a written response from
become candidates as members of the Board the Board of Commissioners and obtaining approval
of Directors and Board of Commissioners in from the GMS for:
subsidiaries that provide significant contributions a. Performing actions that are included as material
to the Company and/or have strategic value as transactions as stipulated by legislation in the
determined by the Board of Commissioners; field of capital markets with a value above 50%
h. Merging, consolidating, taking over, separating, and (fifty percent) of the Company’s equity, unless such
dissolving subsidiaries and joint ventures of a certain actions are included in material transactions that
value determined by the Board of Commissioners are exempted by applicable Laws in the field of
with due observance of the provisions in the Capital Capital Markets;
Market sector; b. Conducting transactions that contain a conflict of
i. Performing actions included in material transactions interest as specified in the Legislation in force in
as stipulated by legislation in the field of capital the capital market;
markets of a certain value set by the Board of c. Performing other transactions in order to comply
Commissioners, unless such actions are included with the Laws and Regulations in force in the capital
in material transactions that are exempted by market.
applicable laws in the field of Capital Markets; 2. If within 30 (thirty) days from the receipt of the
j. Actions not yet specified in the RKAP; application or explanation and complete documents
k. The act of transferring includes selling, forfeiting from the Board of Directors, the Board of Commissioners
the right to collect and/or no longer charging for: does not provide a written response, the GMS may issue
• Bad receivables principal that have been written a decision without a written response from the Board
off in order to settle the credit, either in part or of Commissioners.
in whole; 3. Actions carried out without the approval of the GMS
• The difference between the value of bad remain binding on the Company as long as the other
receivables principal that have been written off party in the legal act has good intentions.
with the value of the transfer including sales or
with the value of the disposal; and DIRECTOR IN CHARGE OF THE
• Implemented based on a Board of Directors policy COMPLIANCE FUNCTION
as approved by the Board of Commissioners
with a ceiling (limit) amount for write-offs as As the complexity of the Bank’s business activities as a bank
determined by the GMS, which will remain in and a public company increases, mitigation of risks faced
effect until a new ceiling (limit) is determined by the Bank is needed. To mitigate the risk of such business
by the GMS. activities, preventive (exante) and curative (expost) efforts
2. The approval of the Board of Commissioners regarding become necessary. As part of preventive efforts, the Bank
letters a, b, e, f, g, and h for certain limitations and/or always adheres to applicable banking rules to reduce or
criteria, is determined after obtaining approval from minimize the risk of the bank’s business activities.
the Series A Dwiwarna Shareholder;
3. Determination of limits and/or criteria by the Board of In this regard, the Board of Directors has an obligation to
Commissioners for the matters referred to in letters a, develop and realize a Compliance Culture at all organizational
b, e, f, g, and h, is carried out after obtaining approval levels and the Bank’s business activities.
from the Series A Dwiwarna Shareholder;
4. The actions of the Board of Directors as referred to in
letter b, as long as they are necessary in the context
of carrying out the main business activities that are
commonly carried out in the relevant business field
with due observance of the provisions of laws and
regulations, do not require the approval of the Board
of Commissioners and/or GMS;
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To enforce the Bank’s compliance function, the Bank has c. During the process of replacing the Director in
a Director in charge of compliance, whose function is charge of the Compliance function, the Bank is
guided by OJK Regulation No. 46/POJK.03/2017 concerning obliged to appoint or assign another Director to
Implementation of Compliance Function of Commercial Bank temporarily carry out the duties of the Director in
and Board of Directors Work Conduct. charge of the Compliance function;
d. Directors who carry out temporary duties as
DIRECTOR IN CHARGE OF THE COMPLIANCE Directors in charge of the Compliance function are
FUNCTION REQUIREMENTS required to fulfill the above requirements, this is
In relation to its function, the candidate for Director in excluded if there is no Director in the Company
charge of compliance function shall fulfill the following who fulfills these requirements; and
requirements: e. The temporary replacement of the position of
1. Candidate for Director in charge of compliance function Director in charge of the Compliance function must
must have sufficient integrity and knowledge on the be reported to the Financial Services Authority.
provisions of the Financial Services Authority, Bank
Indonesia, and applicable laws and regulations; and DIRECTOR IN CHARGE OF COMPLIANCE
2. The Director in charge of the Compliance Function FUNCTION DUTIES AND RESPONSIBILITIES
must fulfill the independence requirement. The The Director in charge of the Compliance function duties
“independence requirement” means not having and responsibilities, shall at least include:
financial, management, share ownership, and/ or 1. Formulating strategies to encourage the creation of the
familial relationships up to second degree with members Bank’s Compliance Culture.
of Board of Commissioners, Board of Directors, and/ 2. Proposing compliance policies or compliance principles
or Controlling Shareholders or relationships with the to be stipulated by the Board of Directors.
Bank, which may affect their ability to act independently 3. Establishing compliance systems and procedures to be
as stipulated in the provisions of Good Corporate used to develop the Bank’s internal rules and guidelines.
Governance Implementation for Commercial banks. 4. Ensuring all policies, regulations, systems, and
procedures, as well as business activities conducted
STRUCTURE by the Bank are in accordance with provisions of the
1. Director are not permitted to hold a concurrent position Financial Services Authority, Bank Indonesia, and the
as Director in charge of Compliance Function. prevailing laws and regulations.
2. The Director in charge of Compliance Function is 5. Minimizing the Bank’s Compliance Risk.
prohibited from being in charge of the following 6. Taking precautionary measures so that the Bank’s
functions: Board of Directors policies and/or decisions do not
a. Business and operations; deviate from the provisions of the Financial Services
b. Risk management which makes decisions on the Authority, Bank Indonesia, and the applicable laws
Bank's business activities; and regulations.
c. Treasury; 7. In the context of implementing the Anti-Money
d. Finance and accounting; Laundering Program, Prevention ofTerrorism Financing
e. Logistics and procurement of goods/services; and Prevention of Funding for the Proliferation of
f. Information Technology; And Weapons of Mass Destruction (APU PPT and PPPSPM),
g. Internal audit. the Compliance Director has at least the duties and
3. Replacement of the Director in charge of the Compliance responsibilities to:
function: a. Proposing strategic written policies and
a. In the event that the Director in charge of the procedures concerning the APU and PPT programs
Compliance function is unable to carry out his/her implementation to the Board of Commissioners;
office duties for more than 7 (seven) consecutive b. Ensuring that the implementation of APU PPT
working days then the relevant Director must be and PPPSPM is carried out in accordance with
temporarily replaced by another Director until the established written policies and procedures;
Director in charge of the Compliance function is able c. Ensuring the scope of active supervision of the
to carry out his/her office duties again; Board of Directors has been adequately met;
b. In the event that the Director in charge of the d. Monitoring and maintaining the Bank’s compliance
Compliance function is permanently absent, with all commitments made by the Bank to the
resigns, or his term of office has expired, the Bank Financial Services Authority, including commitments
is obliged to immediately appoint a replacement for in the Action Plan, the Data Update Activity Plan
the Director in charge of the Compliance function, no Report, and the results of Bank Indonesia supervision
later than 6 (six) months after the Director in charge related to the implementation of the APU and PPT
of the Compliance function is permanently absent, Programs;
resigns, or his term of office expires;
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e. Monitor the implementation of the duties of the POLICY FOR CONCURRENT POSITIONS
Special Work Unit and/or Bank officials responsible OF BOARD OF DIRECTORS
for the implementation of APU PPT and PPPSPM;
f. Providing recommendations to the President Director The provisions on concurrent position for the Board of
concerning the official to lead the Special Work Unit Directors are stipulated in the following regulations:
or the official responsible for the implementation 1. Based on SOE Ministerial Regulation No. PER-3/
of the APU and PPT Programs; MBU/03/2023 concerning Organs and Human Resources
g. Approving the Suspicious Financial Transaction of State-Owned Enterprises, members of the Board of
Report (LTKM); Directors are prohibited from holding concurrent positions
h. Propose an Action Plan Report and Data Update as:
Plan Report before submitting it to the Financial a. Directors in SOEs, regionally-owned enterprises,
Services Authority; And private-owned enterprises;
i. Ensuring that officials and/or special employees b. Board of Commissioners/Supervisory Board of SOEs
from related work units and new employees have and other companies;
attended training related to the implementation of c. Other structural and functional positions in central and/
APU PPT and PPPSPM 1 (one) time in 1 (one) year. or regional government agencies/ institutions;
8. The Director in charge of Compliance Function must d. Other positions in accordance with the provisions of
submit reports to Financial Services Authority on their the legislation;
duties implementation covering: e. Political party administrators, members of the legislature
a. Compliance Work Plan contained in the Bank’s and/or regional heads/deputy regional heads;
Business Plan; f. Other positions that may cause a conflict of interest;
b. Compliance Report; and and/or
c. Special Report on Board of Director policies and/or g. Standing as a legislative candidate or a candidate for
decisions for the Director in charge of Compliance regional head/deputy regional head.
Function that deviate from Financial Services
Authority regulations and/ or the prevailing laws In addition to these concurrent positions, members of the
and regulations, as part of the Director in charge Board of Directors are prohibited from holding concurrent
of Compliance Function duties. positions as members of the Board of Commissioners in
9. Reporting the implementation of the President Director other companies, except:
duties and responsibilities with copies to the Board of 1. The Board of Commissioners in a subsidiary of the
Commissioners at least in a quarterly manner. BUMN/SOE affiliated company concerned, provided
10. Performing other duties related to Compliance Function. that they are only entitled to the highest income from
the positions they hold, unless stipulated otherwise by
the Minister; and
2. Board of Commissioners in other companies that
represent/fight for the interests of SOEs as long as
they obtain permission from the Minister of SOEs.
Based on Financial Services Authority Regulation No. 17 of 2023 concerning Implementation of Governance for Commercial
Banks, members of the Board of Directors are prohibited from holding concurrent positions as members of the Board of
Directors, members of the Board of Commissioners or Executive Officers at other banks, companies and/or institutions.
However, this does not include concurrent positions in the case of the Board of Directors responsible for supervising the
Bank’s participation in a Subsidiary Companies, carrying out functional duties as a member of the Board of Commissioners
in a non- Bank Subsidiary Companies controlled by the Bank, as long as it does not result in the persons concerned
neglecting the implementation of their duties and responsibilities as members of the Board of Directors of the Bank.
Management Board of
Member of the Board Political Parties and/or
of Directors of State Candidates/Member of Other Positions in
Other Positions That
Owned Enterprises, DPR, DPD,DPRD Level Accordance with The
Name can Cause a Conflict of
Regional Owned I, and DPRD Level II Provisions of Laws and
Interest
Enterprises, Private and/or Candidates for Regulations
Owned Enterprises Regional Head/Deputy
Regional Head
Royke Tumilaar No No No No
Adi Sulistyowati No No No No
Novita Widya Anggraini No No No No
Corina Leyla Karnalies No No No No
Sis Apik Wijayanto No No No No
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Management Board of
Member of the Board Political Parties and/or
of Directors of State Candidates/Member of Other Positions in
Other Positions That
Owned Enterprises, DPR, DPD,DPRD Level Accordance with The
Name can Cause a Conflict of
Regional Owned I, and DPRD Level II Provisions of Laws and
Interest
Enterprises, Private and/or Candidates for Regulations
Owned Enterprises Regional Head/Deputy
Regional Head
David Pirzada No No No No
Silvano Winston
No No No No
Rumantir
Ronny Venir No No No No
Muhammad Iqbal No No No No
Putrama Wahju Setyawan No No No No
Mucharom No No No No
Toto Prasetio No No No No
MANAGEMENT OF BOARD OF DIRECTORS’ CONFLICTS OF INTEREST
Management of the Board of Directors’ conflict of interest is stipulated in the Guidelines for Handling Conflict of Interest
No. IN/13/KPN/002 tanggal 3 Januari 2023. A Conflict of Interest is a condition whereby the Company’s economic interests
contradict with personal economic interests. Regarding the above matter, members of the Board of Directors:
1. Must prioritize the Company’s economic interest over personal economic interest or family or other parties;
2. Must never use their position for personal interest or for other person’s or party’s interest that is contrary to the
Company’s interest.
3. Must complete a Special Register containing their own and/or their family’s share ownership that reaches 5% (five
percent) or more in the Bank or other companies located inside and outside the country.
4. Must disclose financial relationships and familial relationships with other members of the Board of Commissioners,
members of the Board of Directors, and/or the Company’s controlling shareholders.
5. Are prohibited from taking actions that may harm the Company or reduce the Company’s profit and must disclose
conflicts of interest in any decision in the event that a conflict of interest occurs.
6. Shall not participate in any discussion and decision making that contains a potential conflict of interest.
BOARD OF DIRECTORS’ INDEPENDENCY
Each member of the Board of Directors prepares a statement of independence in the form of a Statement of Acting
Independently in the Implementation of the Company’s Operational Management at the beginning of each year to state
their independence status, and at the end of each year to state whether during the last year there has been a conflict of
interest situation by the Board of Directors, and the actions taken.
Members of the Board of Directors are obliged to report if there is a change in status that affects their independence,
including if there is a change in share ownership, both personal and familial, in BNI and or in other banks, non-bank
financial institutions, and other companies.
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Board of Directors Statement of Independence
Corina
Royke Novita Widya
No. Statement Adi Sulistyowati Leyla
Tumilaar Anggraini
Karnalies
1 independent to the owner of the bank or PSP v v v v
Does not have financial, management, share
ownership and/or familial relationships with
other members of the Board of Commissioners,
2 v v v v
members of the Board of Directors and/or controlling
shareholders or other relationships that may affect
their ability to act independently
POLICY AND IMPLEMENTATION OF BOARD OF DIRECTORS MEETING FREQUENCY
BNI Board of Directors meetings are held with reference to the provisions of Financial Services Authority Regulation No.
33/POJK.04/2014 concerning Board of Directors and Board of Commissioners of Issuers or Public Companies and Article
13 of the Company's Articles of Association.
The following are the provisions of the Board of Directors Meeting:
• The Board of Directors must hold a Board of Directors’ meeting at least 1 (one) time every month.
• The Board of Directors must hold a joint meeting of the Board of Directors with the Board of
Commissioners periodically at least 1 (one) time in 4 (four) months.
Organizing Meetings • The Board of Directors’ Meetings may be held at any time in the event that:
a. It is deemed necessary by one or more members of the Board of Directors;
b. Upon a written request from or more members of the Board of Commissioners.
• Meetings can be held at the Bank’s domicile or elsewhere in the territory of the Republic of Indonesia or at
the place of business of the Company.
• The summons of Board of Directors’ Meeting shall be made by the member of Board of Directors who is
entitled to represent the Board of Directors.
• The summons of the Board of Directors’ Meeting shall be made in writing and submitted or delivered
Meeting Summons directly to each member of the Board of Directors with an adequate receipt or by registered mail or by
courier or telex, facsimile, or e-mail no later than 5 (five) days before the meeting is held by not including
the Calling Date and the meeting date or in a shorter time if in an urgent situation.
• The summons of meeting shall state the agenda, date, time, and place of the meeting.
• Such calling is not required for meetings that have been scheduled based on the decisions of the Board of
Directors’ Meeting held previously or if all members of the Board of Directors are present at the meeting.
• All Board of Directors’ Meetings are chaired by the President Director. In the event that the President
Director is absent or unavailable, the Vice President Director will chair the Board of Directors’ meeting or
a Director who is appointed in writing by the President Director will chair the Board of Directors’ Meeting
in the event that at the same time the Vice President Director is also absent or unavailable or the Director
appointed by the Vice President Director who will chair the Board of Directors’ Meeting in the event that at
the same time the President Director is absent or unavailable and does not appoint anyone.
Chair of the Board of • If the GMS does not appoint a Vice President Director, then in the event that the President Director is
Directors’ Meeting absent or unavailable, one of the Directors who is appointed in writing by the President Director will chair
the Board of Directors’ Meeting.
• In the event that the President Director does not appoint anyone, one of the Directors with the longest
term of office as member of Board of Directors will chair the Board of Directors’ Meeting.
• In the event that there is more than 1 (one) member of the Board of Directors who has the longest term
of office as a member of the Bank’s Board of Directors, then the Director as stated in point 3 above who is
the oldest in age will act as the chair of the Board of Directors’ Meeting.
• Members of the Board of Directors may be represented at the Board of Directors’ Meeting only by another
member of the Board of Directors based on a Power of Attorney. A member of the Board of Directors may
only represent one other member of the Board of Directors.
• Members of the Board of Directors who are unable to attend a Board of Directors’ Meeting can submit
their opinions in writing and sign, then submit it to the President Director or Vice President Director or to
other members of the Board of Directors who will chair the Board of Directors’ Meeting, whether or not
they support the matters will be discussed and this opinion will be deemed as a vote legally issued at the
Attendance Board of Directors’ Meeting.
• In the event that a member of the Board of Directors is unable to attend a meeting physically, then such
member of the Board of Directors may attend the meeting through teleconferencing, video conferencing,
or other electronic media facilities, in accordance with the applicable regulations.
• Each member of the Board of Directors who personally in anyway, directly or indirectly, has an interest in
a transaction, contract, or proposed contract, in which the Bank is one of the parties shall state the nature
of interest in a Board of Directors’ Meeting, and therefore, has no right to take part in voting on matters
related to such transaction or contract.
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Silvano Putrama
Sis Apik Muhammad
David Pirzada Winston Ronny Venir Wahju Mucharom Toto Prasetio
Wijayanto Iqbal
Rumantir Setyawan
v v v v v v v v
v v v v v v v v
• The Board of Directors’ Meeting is valid and entitled to make binding decisions if attended and/or
represented by more than 1/2 (one half) from the total members of the Board of Directors.
• In the event that there is more than one proposal, a re-election is conducted so that one of the proposals
gets votes more than 1/2 (one half) part of the total votes cast.
• The Board of Directors’ Meeting Decisions shall be made based on deliberation to reach a consensus. In
the event that decision based on deliberation to reach a consensus is not reached, then the decision shall
be taken by voting based on the agreed votes that are more than 1/2 (one half ) part of the total valid votes
Decision Making cast at the related meeting.
• In Board of Directors’ Meetings, each member of the Board of Directors is entitled to cast 1 (one) vote and
1 (one) additional vote for each other member of the Board of Directors represented.
• Blank votes (abstention) are considered as approving the proposal submitted at the meeting. Void votes
are considered non-existent and not counted in determining the number of votes cast at the meeting.
• Voting concerning an individual shall be in folded ballots without signature, while voting concerning other
matters shall be conducted orally, unless otherwise determined by the Chair of the Meeting, without any
objection being raised by those present.
• The results of the Board of Directors’ Meeting must be stated in Minutes of Meeting. Minutes of Meeting
shall be made by a person present at the meeting who is appointed by the Chair of the Meeting, and then
signed by all members of the Board of Directors present and delivered to all members of the Board of
Directors.
• Results of Board of Directors’ Meetings with the Board of Commissioners must be stated in Minutes of
Meeting. Minutes of Meeting shall be made by a person present at the meeting who is appointed by
the Chair of the Meeting, and then signed by all members of the Board of Directors and members of the
Minutes of Meeting Board of Commissioners present and delivered to all members of the Board of Directors and members of
the Board of Commissioners.
• In the event that there are members of the Board of Directors and/or members of the Board of
Commissioners who do not sign the meeting results as referred to in number 1 and 2 above, such
member must state the reason in writing in a separate letter attached to the minutes of meeting.
• Minutes of Meeting as referred to in number 1 and number 2 above must be documented by the Bank.
• Minutes of the Board of Directors’ Meeting are legitimate evidence for members of Board of Directors and
third parties regarding the decisions taken in the related Meeting.
• The Board of Directors may also make valid decision without holding the Board of Director’s Meeting,
Decisions Outside the provided that all members of Board of Directors have been notified in writing and all members of Board
Board of Directors of Directors have approved the related proposal submitted in writing and have signed such approvals.
Meeting • Decisions made by such way have the same binding power as that of made validly in the Board of
Director’s Meeting.
AGENDA, DATE AND PARTICIPANTS IN BOARD OF DIRECTORS’ MEETINGS IN 2023
During 2023, the agenda, date and participants of the Board of Directors’ Meetings were as follows:
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General
• Sis Apik Wijayanto • Present
• Discussion of BNI's New Professional
• David Pirzada • Leave BNI Meeting
1 January 3, 2023 Style
• Silvano Winston Rumantir • Present Room
• Discussion of Workplace Policy
• Ronny Venir • Present
Implementation
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
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Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• General, including discussion of BNI's
• Corina Leyla Karnalies • Present
77th anniversary
• Sis Apik Wijayanto • Present
• Discussion of Internal Control
• David Pirzada • Present BNI Meeting
2 January 16, 2023 • HC Updates & Reviews
• Silvano Winston Rumantir • Present Room
• Update the Business Unit
• Ronny Venir • Present
Organizational Structure
• Muhammad Iqbal • Present
• Discussion of Business Authority
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• HC Updates & Reviews • Sis Apik Wijayanto • Present
• Corporate Action Updates • David Pirzada • Present BNI Meeting
3 January 17, 2023
• Discussion of Bank Soundness Level • Silvano Winston Rumantir • Present Room
• 2023 Business Meeting Update • Ronny Venir • Present
• Muhammad Iqbal • Permit
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• David Pirzada • Present BNI Meeting
4 January 25, 2023 Project Mechanisms Update
• Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Leave
• Novita Widya Anggraini • Official Duties
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• Event Discussion • David Pirzada • Present BNI Meeting
5 February 8, 2023
• General • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Leave
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Leave
• Sis Apik Wijayanto • Present
• General, including discussion of
• David Pirzada • Present BNI Meeting
6 February 15, 2023 Dividends
• Silvano Winston Rumantir • Present Room
• 2022 Assessment
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
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Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
Update and Discussion of New Way of • David Pirzada • Present BNI Meeting
7 February 19, 2023
Working • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Leave
• Sis Apik Wijayanto • Present
Update New Way of Working and • David Pirzada • Present BNI Meeting
8 February 20, 2023
Organizational Structure • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Permit
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• General
• David Pirzada • Present BNI Meeting
9 February 27, 2023 • Update New Way of Working and
• Silvano Winston Rumantir • Present Room
Organizational Structure
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• Initial Observation of Trade & Cash
• David Pirzada • Present BNI Meeting
10 February 28, 2023 Management Business
• Silvano Winston Rumantir • Present Room
• ESG 2023 – Green Bonds
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Official Duties
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Updated New Way of Working • Sis Apik Wijayanto • Present
• Financial Updates • David Pirzada • Present BNI Meeting
11 March 6, 2023
• Project updates • Silvano Winston Rumantir • Official Duties Room
• General • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 655
Page 69
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Official Duties
• David Pirzada • Present BNI Meeting
12 March 10, 2023 Business Pipeline Update
• Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General
• Sis Apik Wijayanto • Present
• Financial Updates
• David Pirzada • Present BNI Meeting
13 March 13, 2023 • Discussion of the Regulatory
• Silvano Winston Rumantir • Present Room
Framework
• Ronny Venir • Present
• Updated New Way of Working
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
Discussion of Board of Directors • David Pirzada • Present BNI Meeting
14 March 16, 2023
Organization • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Permit
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• David Pirzada • Present BNI Meeting
15 March 20, 2023 General
• Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• David Pirzada • Present BNI Meeting
16 March 27, 2023 General, including Financial updates
• Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
656 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General • Sis Apik Wijayanto • Present
• Technology Management Committee • David Pirzada • Present BNI Meeting
17 April 5, 2023
• Update on Directors and Divisions • Silvano Winston Rumantir • Present Room
• Building Construction Updates • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General • Sis Apik Wijayanto • Present
• Update Corporate Plan • David Pirzada • Present BNI Meeting
18 April 11, 2023
• Discussion of Strategic Workforce • Silvano Winston Rumantir • Official Duties Room
Planning • Ronny Venir • Present
• Muhammad Iqbal • Official Duties
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Official Duties
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• Discussion of BNI's anniversary
• David Pirzada • Permit BNI Meeting
19 May 2, 2023 • Discussion of the BNI Excellence
• Silvano Winston Rumantir • Permit Room
Employee Award (BEE Award)
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Permit
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Official Duties
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• David Pirzada • Present BNI Meeting
20 May 3, 2023 Discussion of System Procurement
• Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Project updates • Corina Leyla Karnalies • Present
• Update Credit Scoring Progress • Sis Apik Wijayanto • Present
• Update on follow-up to Radekom's • David Pirzada • Present BNI Meeting
21 May 22, 2023
directives • Silvano Winston Rumantir • Present Room
• Discussion of Best Employee and • Ronny Venir • Present
Culture Transformation • Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 657
Page 71
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
Updated Review of Authority to Approve • David Pirzada • Present BNI Meeting
22 May 29, 2023
Credit • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
Updated Authority to Decide on Credit • David Pirzada • Present BNI Meeting
23 May 31, 2023
and Procurement • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
Update on KCLN Opening Plans • David Pirzada • Present BNI Meeting
24 June 5, 2023
LMS updates • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
General, including Update on Progress • David Pirzada • Present BNI Meeting
25 June 12, 2023 of Implementation of the New Way of
• Silvano Winston Rumantir • Present Room
Working
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Governance KPIs • Sis Apik Wijayanto • Present
• Review of Authority to Approve Credit • David Pirzada • Leave BNI Meeting
26 June 19, 2023
• General, including Wholesale • Silvano Winston Rumantir • Present Room
Transaction Banking • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Official Duties
• Toto Prasetio • Present
658 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Leave
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General • Sis Apik Wijayanto • Present
• Update on the 77th Anniversary Series • David Pirzada • Present BNI Meeting
27 July 3, 2023
• Update on the Journey for Handling • Silvano Winston Rumantir • Present Room
Customer Complaints • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General • Sis Apik Wijayanto • Present
• Discussion of BNI Stock Split • David Pirzada • Present BNI Meeting
28 July 10, 2023
• ESG discussion • Silvano Winston Rumantir • Present Room
• Update Operations • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General • Sis Apik Wijayanto • Present
• Update on RM Tools Implementation • David Pirzada • Present BNI Meeting
29 July 17, 2023
Progress • Silvano Winston Rumantir • Present Room
• Strategic Partnership Plan • Ronny Venir • Official Duties
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Official Duties
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• David Pirzada • Present BNI Meeting
30 July 22, 2023 KCLN Financial & Compliance Update
• Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Permit
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Sakit
• Sis Apik Wijayanto • Present
• General • David Pirzada • Present BNI Meeting
31 July 24, 2023
• Discussion of Green Loans • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 659
Page 73
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• General • David Pirzada • Present BNI Meeting
32 July 31, 2023
• Discussion of Training Plan • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Official Duties
General, including Cooperation Program • David Pirzada • Present BNI Meeting
33 August 7, 2023
Updates • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• General
• David Pirzada • Present BNI Meeting
34 August 14, 2023 • Financial Updates
• Silvano Winston Rumantir • Present Room
• Update on Agency Business
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• General • David Pirzada • Present BNI Meeting
35 August 28, 2023
• Project Discussion • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
General, including Update on • David Pirzada • Present BNI Meeting
36 September 4, 2023
Preparations for the 2023 EGMS • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Official Duties
660 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• Update Project Progress
• David Pirzada • Present BNI Meeting
37 September 11, 2023 • Project Discussion
• Silvano Winston Rumantir • Present Room
• Financial Updates
• Ronny Venir • Official Duties
• Muhammad Iqbal • Official Duties
• Putrama Wahju Setyawan • Present
• Mucharom • Official Duties
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Sakit
• Sis Apik Wijayanto • Present
• David Pirzada • Present BNI Meeting
38 September 18, 2023 General
• Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• General
• David Pirzada • Present BNI Meeting
39 September 25, 2023 • Discussion of Internal Control
• Silvano Winston Rumantir • Present Room
• Merchant Business Strategic Update
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Official Duties
• General • David Pirzada • Present BNI Meeting
40 October 2, 2023
• Technology Management Committee • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• General, including Regional Office • Novita Widya Anggraini • Present
Performance Updates • Corina Leyla Karnalies • Present
• Financial Updates • Sis Apik Wijayanto • Present
• Updated New Way of Working • David Pirzada • Present BNI Meeting
41 October 9, 2023
• Discussion of the KLN's New Way of • Silvano Winston Rumantir • Present Room
Working • Ronny Venir • Present
• Discussion of Corporate Plan • Muhammad Iqbal • Present
• Discussion of Human Capital • Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 661
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Official Duties
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Discussion on Branch Office
• Sis Apik Wijayanto • Present
Relocation
• David Pirzada • Present BNI Meeting
42 October 16, 2023 • General, including Regional Office
• Silvano Winston Rumantir • Official Duties Room
Performance Updates
• Ronny Venir • Present
• Update CGPI
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Official Duties
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• General: • Corina Leyla Karnalies • Present
1. Regional Office Performance • Sis Apik Wijayanto • Present
Update • David Pirzada • Present BNI Meeting
43 October 23, 2023
2. Update BNI Move • Silvano Winston Rumantir • Present Room
3. Project Updates • Ronny Venir • Leave
• Procurement Committee • Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• General: • Novita Widya Anggraini • Present
1. Regional Office Performance • Corina Leyla Karnalies • Present
Update • Sis Apik Wijayanto • Present
2. Update Branding Proposal • David Pirzada • Present BNI Meeting
44 October 30, 2023
• Discussion of Institutional Banking • Silvano Winston Rumantir • Present Room
• Project updates • Ronny Venir • Present
• Update Earnings Call Implementation • Muhammad Iqbal • Present
Plan • Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Official Duties
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Official Duties
• General:
• Sis Apik Wijayanto • Present
1. Delivery of Assessment
• David Pirzada • Present BNI Meeting
45 November 6, 2023 2. Regional Office Performance
• Silvano Winston Rumantir • Official Duties Room
Update
• Ronny Venir • Present
• Dashboard updates
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General • Sis Apik Wijayanto • Present
• Review of Authority to Approve Credit • David Pirzada • Present BNI Meeting
46 November 13, 2023
• Discussion of the Recovery Plan • Silvano Winston Rumantir • Present Room
• Discussion of Consumer Segment • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
662 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Directors’ Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• Discussion of the RBB Proposal
• David Pirzada • Present Video
47 November 14, 2023 • Discussion of the Corporate Plan
• Silvano Winston Rumantir • Present Conference
Proposal
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Leave
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Project updates • Sis Apik Wijayanto • Present
• Financial Updates • David Pirzada • Present BNI Meeting
48 November 20, 2023
• Discussion of Internal Control • Silvano Winston Rumantir • Present Room
• Technology Management Committee • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Official Duties
• Novita Widya Anggraini • Official Duties
• Corina Leyla Karnalies • Present
• General • Sis Apik Wijayanto • Present
• Discussion of Event Proposals • David Pirzada • Present BNI Meeting
49 November 27, 2023
• Procurement Discussion • Silvano Winston Rumantir • Official Duties Room
• Regional Office Performance Update • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Present
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• Sis Apik Wijayanto • Present
• Discussion of Subsidiaries • David Pirzada • Present BNI Meeting
50 December 4, 2023
• Discussion of Human Capital • Silvano Winston Rumantir • Present Room
• Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Leave
• Novita Widya Anggraini • Leave
• General • Corina Leyla Karnalies • Present
• Human Capital Agenda • Sis Apik Wijayanto • Present
• Project Discussion • David Pirzada • Present BNI Meeting
51 December 11, 2023
• Discussion of Project Procurement • Silvano Winston Rumantir • Present Room
• Discussion of Central Counterparty • Ronny Venir • Present
Cooperation • Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
• Royke Tumilaar • Present
• Adi Sulistyowati • Leave
• Novita Widya Anggraini • Present
• Corina Leyla Karnalies • Present
• General, including Updates on End of • Sis Apik Wijayanto • Present
Year Peak Season Preparations from • David Pirzada • Present BNI Meeting
52 December 18, 2023
the IT and Operations Side • Silvano Winston Rumantir • Present Room
• Bank Performance Update • Ronny Venir • Present
• Muhammad Iqbal • Present
• Putrama Wahju Setyawan • Present
• Mucharom • Present
• Toto Prasetio • Present
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 663
Page 77
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
ATTENDANCE LEVELS OF BOARD OF DIRECTORS MEMBERS AT BOARD OF DIRECTORS' MEETINGS,
JOINT BOARD OF DIRECTORS WITH THE BOARD OF COMMISSIONERS MEETINGS, AND GMS
During 2023, the Board of Directors has held 52 (fifty two) Board of Directors meetings and 7 (seven) Board of Directors
meetings with the Board of Commissioners, and 2 (two) GMS.The following is the frequency and attendance of meetings
for each member of the Board of Directors:
Board of Commissioners with the
Board of Directors‘ Meetings
Board of Directors Meetings
Name of Director Number and % attended Number and % attended
Number of Number of
Number Attended % Number Attended
Meetings Meetings
Royke Tumilaar
52 50 96% 7 2
(President Director)
Adi Sulistyowati
52 45 87% 7 4
(Vice President Director)
Novita Widya Anggraini
52 47 90% 7 7
(Finance Director)
Corina Leyla Karnalies
(Digital and Integrated Transaction 52 47 90% 7 7
Banking Director)
Sis Apik Wijayanto
(Enterprise and Commercial Banking 52 49 94% 7 6
Director)
David Pirzada
52 48 92% 7 6
(Risk Management Director)
Silvano Winston Rumantir
(Wholesale and International Banking 52 46 88% 7 3
Director)
Ronny Venir
52 49 94% 7 5
(Network & Services Director)
Muhammad Iqbal
52 46 88% 7 5
(Institutional Banking Director)
Putrama Wahju Setyawan
52 50 96% 7 7
(Retail Banking Director)
Mucharom
52 49 94% 7 6
(Human Capital and Compliance Director)
Toto Prasetio
52 48 92% 7 5
(Technology and Operations Director)
MEETINGS SCHEDULED FOR 2024
Article 13 of the Articles of Association states that the Board of Directors is required to hold regular Board of Directors
meetings at least 1 (one) time every month. Meetings of the Board of Directors can be held at any time if deemed
necessary by one or more members of the Board of Directors, or at the written request of one or more members of the
Board of Commissioners.
Meetings are scheduled to be held 12 (twelve) times. The Board of Directors meeting schedule for 2024 is as follows:
No. Month Agenda
• Discussion of the 2024 Business Meeting
• Financial statements
• Performance and Financial Evaluation
• Business and Operational Evaluation
1 January
• Transformation
• Evaluation of ESG Implementation
• Annual GMS Plan for Fiscal Year 2023
• Proposed Cash Dividend Performance for Fiscal Year 2023
• Corporate Plan and RBB
• Business Continuity Management
2 February
• Investor Relations & BBNI Shares
• MSME Business Review & Strategy
• IT Architecture and Digitalization
• Banking Operations
3 March
• Human Resources Evaluation and Strategy
• Corporate Banking Business Review & Strategy
664 From Local to Global
Page 78
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Annual GMS for fiscal year 2022 Extraordinary GMS 2023
Number and % attended Number and % attended
Number of Meetings Number Attended % Number of Meetings Number Attended %
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
1 1 100% 1 1 100%
No. Month Agenda
• Risk management
• Internal control
4 April • Consumer Business Review & Strategy
• Evaluation of Editing Policies, Funds and Services
• Evaluation of ESG Implementation
• Equity capital
• Evaluation of Subsidiary Company Performance
5 May
• Integrated Risk Management & Governance
• Evaluation & Remedial Recovery Strategy
• Government, Risk, and Compliance
• Review of Anti-Gratification & Anti-Bribery Policies
6 June • Evaluation of Office Networks & Digitalization of Services
• Banking Ratios
• Review of RBB Realization
• Performance and Financial Evaluation
• Performance and International Business Reviews
• Treasury Business Review
7 July
• Transformation
• Big Data Evaluation and Strategy
• Evaluation of ESG Implementation
• Bank Capital
• Assets & Liabilities
8 August
• Review of Company Organizational Effectiveness
• Review & Business Strategy of Institutional & Transactional Relations
• Bank Income Evaluation and Strategy
9 September • Performance and Financial Evaluation
• Digitalization and Anti-Cyber Crime Strategy
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 665
Page 79
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
No. Month Agenda
• Human Resource Management Strategy
11 October • Banking Ratios
• Evaluation of Bank Products & Services
• Bank Asset Management
12 November • Business Innovation
• Evaluation of Bank Products & Services
• Banking Operations
• Performance and Financial Evaluation
• Evaluation of Target Achievement
13 December
• Strategy & Transformation Evaluation
• Evaluation of BNI Share Performance
• Evaluation of ESG Implementation
TRAINING AND/OR COMPETENCY IMPROVEMENT OF THE BOARD OF DIRECTORS
POLICY To ensure that members of the Board of Directors
Based on Financial Services Authority Regulation (POJK) understand the roles and responsibilities, characteristics
Number 24 of 2022, it is stipulated that banks are required and operations of the Company, as well as understand
to carry out HR management and develop the quality of developments in regulations and standards relevant to
their human resources on an ongoing basis.The Company the Company's business, every year the Board of Directors
has prepared a plan to develop the quality of the Board of carries out competency enhancement or knowledge
Commissioners through development programs, either refreshment through Executive Education, Certification
implemented by the Company, implemented by the and other activities carried out in the context of increasing
Company in collaboration with other parties (expertise), competence.
or involving the Board of Commissioners in competency
improvement programs organized by other parties.
TRAINING AND/OR IMPROVING THE COMPETENCY OF BOARD OF DIRECTORS
The following is the training and/or competency that members of the Board of Directors participated in throughout 2023:
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
Royke Tumilaar - President Director
1 Power Lunch: Money Talks February 16, 2023 Offline Economy CNBC
Indonesian Banking
2 SESPIBANK Class 76 of 2023 February 21, 2023 Offline Economy
Development Institute (LPPI)
Economic Outlook: Maintaining Economic
3 February 28, 2023 Offline Economy CNBC
Momentum Amid Uncertainty
CEO Talk UGM 2023: Becoming An Gadjah Mada University
4 March 8, 2023 Offline Economy
Entrepreneur (UGM)
Power Breakfast: BNI Strategy to Improve Indonesian Stock Exchange
5 March 24, 2023 Online Economy
Performance in 2023 (IDX)
91st LPPI Virtual Seminar: Lessons Learned in Indonesian Banking
6 April 06, 2023 Online Economy
the Case of Silicon Valley Bank SVB Development Institute (LPPI)
CEO Talk Trisakti 2023: Becoming An
7 August 29, 2023 Jakarta Entrepreneurship Universitas Trisakti
Entrepreneur
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and Graha BNI Fl. 25 PT Bank Negara
8 August 30, 2023 Sharing Session
Prevention of Proliferation Funding Weapons of Jakarta Indonesia (Persero), Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
Indonesian Banking
9 Visionary Leadership September 18, 2023 Jakarta Leadership
Development Institute (LPPI)
Indonesian Banking
10 SESPIBANK Class 77 of 2023 October 11, 2023 Online Economy
Development Institute (LPPI)
11 Executive training: Venture Capital October 16-18, 2023 US Economy Columbia Business School
12 Power Lunch: Money Talks November 2, 2023 Online Economy CNBC
Synergies, Opportunities and Challenges of BNI Ministry of Foreign Affairs
13 November 8, 2023 Seoul, Korsel Economy
Go Global in the Asia Pacific and Africa Regions of the Republic of Indonesia
Adi Sulistyowati – Vice President Director
Graha BNI Fl. 25 PT Bank Negara Indonesia
1 FY2022 Earnings Call and Press Conference January 24, 2023 Workshop
Jakarta (Persero), Tbk
666 From Local to Global
Page 80
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
Mulia Resort Nusa PT Bank Negara Indonesia
2 Business Meeting 2023 February 12, 2023 Workshop
Dua Bali (Persero), Tbk
Mulia Resort Nusa PT Bank Negara Indonesia
3 Leadership Forum February 13, 2023 Workshop
Dua Bali (Persero), Tbk
BNI Pejompongan PT Bank Negara Indonesia
4 Entry Meeting BPK RI February 17, 2023 Seminar
Tower (Persero), Tbk
Graha BNI Fl. 25 PT Bank Negara Indonesia
5 Earnings Call 1Q 2023 April 18, 2023 Workshop
Jakarta (Persero), Tbk
Indonesian Digital Financial Economy Festival
Jakarta
(FEKDI) 2023 "Synergy and Innovation of Digital
6 May 7-8, 2023 Convention Center Seminar Bank Indonesia
Economy: Fostering Growth" through Digital
(JCC)
Talent and Financial Inclusion”
BNI Pejompongan PT Bank Negara Indonesia
7 Region 10 Office NGETREND Program May 16, 2023 Sharing Session
Tower (Persero), Tbk
Sharing Session Development,
Graha BNI Fl. 25 PT Bank Negara Indonesia
8 Characteristics and Risk Management of the May 22, 2023 Sharing Session
Jakarta (Persero), Tbk
Pension Fund Industry
Hotel Aston
9 BNI Workers Union National Conference May 23, 2023 Sharing Session BNI Workers Union
Kartika Jakarta
FGD on Regulations for Opening Accounts
Hotel Shangri La PT Bank Negara Indonesia
10 Abroad with the Ministry of Law and Human May 26, 2023 Workshop
Jakarta (Persero), Tbk
Rights and Dukcapil
Earnings Call and Press Conference 2Q Graha BNI Fl. 25 PT Bank Negara Indonesia
11 July 25, 2023 Workshop
2023Earnings Call and Press Conference 2Q 2023 Jakarta (Persero), Tbk
Apurva Kempinski PT Bank Negara Indonesia
12 Business Meeting BNI Semester II 2023 July 27-28, 2023 Workshop
Bali (Persero), Tbk
Harris Vertu PT Bank Negara
13 Area Head Onboarding Program August 10, 2023 Workshop
Harmoni Jakarta Indonesia (Persero), Tbk
PT Bank Negara Indonesia
14 Board Business Meeting August 17-22, 2023 Amsterdam Workshop
(Persero), Tbk
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and Graha BNI Fl. 25 PT Bank Negara Indonesia
15 August 30, 2023 Sharing Session
Prevention of Proliferation Funding Weapons of Jakarta (Persero), Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
Mandiri University
Strategic Business Workshop Deputy Minister Kampus Ministry of State-Owned
16 September 11, 2023 Workshop
of BUMN Rosan Roeslani Wijayakusuma, Enterprises
Jakarta
September 14-14, Hotel Tentrem Ministry of State-Owned
17 2023 KBUMN Working Meeting Workshop
2023 Yogyakarta Enterprises
Socialization and Launching of Online September 21-14, PT Bank Negara Indonesia
18 KCLN HongKong Workshop
Account Opening Using IKD and NIT 2023 (Persero), Tbk
Forum Group Discussion with Commission BNI Pejompongan PT Bank Negara Indonesia
19 October 2, 2023 Workshop
XI DPR RI Tower (Persero), Tbk
City Forest PT Bank Negara Indonesia
20 Investor Daily Summit 2023 October 24, 2023 Seminar
Platform (Persero), Tbk
Graha BNI Fl. 25 PT Bank Negara Indonesia
21 Earnings Call 3Q 2023 via Vidcon October 31, 2023 Seminar
Jakarta (Persero), Tbk
Executive Education-Digital Transformation November 24-25, Lausanne,
22 Pelatihan IMD Business School
for Boards 2023 Switzerland
December 21-23, Mason Pine Hotel, PT Bank Negara Indonesia
23 Board Business Meeting Workshop
2023 Padalarang (Persero), Tbk
Novita Widya Anggraini – Finance Director
CEO Banking Forum "Leadership Sharing Financial Hall,
Indonesian Bankers
1 Welcoming the New Year with More January 9, 2023 Graha CIMB Niaga Seminar
Association
Optimism" Lantai 2
Graha BNI Fl. 25 PT Bank Negara Indonesia
2 FY2022 Earnings Call and Press Conference January 24, 2023 Workshop
Jakarta (Persero), Tbk
Mulia Resort Nusa PT Bank Negara Indonesia
3 Business Meeting 2023 February 12, 2023 Workshop
Dua Bali (Persero), Tbk
Mulia Resort Nusa PT Bank Negara Indonesia
4 Leadership Forum February 13, 2023 Workshop
Dua Bali (Persero), Tbk
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 667
Page 81
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
BNI Pejompongan PT Bank Negara Indonesia
5 Entry Meeting BPK RI February 17, 2023 Seminar
Tower (Persero), Tbk
PT Bank Negara Indonesia
6 Business Meeting Regional Office 14 February 17, 2023 Virtual Source person
(Persero), Tbk
BNI Emerald Market Outlook, Optimizing
PT Bank Negara Indonesia
7 Financial Oppurtunities as Epicentrum of March 9, 2023 Hotel Kempinski Workshop
(Persero), Tbk
Growth
Graha BNI Fl. 25 PT Bank Negara Indonesia
8 Earnings Call 1Q 2023 April 18, 2023 Workshop
Jakarta (Persero), Tbk
PT Bank Negara Indonesia
9 RBB Revision Preparation Workshop May 5, 2023 BNI SLIPI Workshop
(Persero), Tbk
BNI Pejompongan PT Bank Negara Indonesia
10 Program NGETREND W10 May 16, 2023 Sharing Session
Tower (Persero), Tbk
Sharing Session Development,
Graha BNI Fl. 25 PT Bank Negara Indonesia
11 Characteristics and Risk Management of the May 23, 2023 Sharing Session
Jakarta (Persero), Tbk
Pension Fund Industry
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and Graha BNI Fl. 25 PT Bank Negara
12 August 30, 2023 Sharing Session
Prevention of Proliferation Funding Weapons of Jakarta Indonesia (Persero), Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
Women's Talk IDX: Financial Performance,
13 Growth Projections and Women's Leadership September 1, 2023 Youtube Source person IDX Channel
at BNI Bank
BNI Tower PT Bank Negara Indonesia
14 Business Meeting BNI Regional Office 10 September 1, 2023 Source person
Ballroom (Persero), Tbk
Harris Vertu PT Bank Negara Indonesia
15 Area Head Onboarding Program August 9, 2023 Source person
Harmoni (Persero), Tbk
Mandiri University
Strategic Business Workshop Deputy Minister PT Bank Negara Indonesia
16 September 11, 2023 Campus Workshop
of BUMN Rosan Roeslani (Persero), Tbk
Wijayakusuma
Resource Person for Srikandi BUMN Goes to
Makara Art Center
17 UI Campus: “Prepare Yourself to be Global September 13, 2023 Source person Srikandi SOE
UI
Talent and Bring Indonesia to the World”
Resource Person for the Srikandi BUMN
Makara Art Center
18 Goes to UI Campus "Be Global & Bring September 13, 2023 Seminar SRIKANDI SOE
UI, Depok
Indonesia To The World" event
Royal
Forum for Strengthening Governance and Ministry of State-Owned
19 September 26, 2023 Ambarrukmo, Workshop
Integrity of Financial Reporting Enterprises
Yogyakarta
BNI Pejompongan
Forum Group Discussion with Commission PT Bank Negara Indonesia
20 October 2, 2023 Tower Ballroom, Workshop
XI DPR RI (Persero), Tbk
Jakarta
BNI Event Opportunity in Indonesia Equity The St. Regis PT Bank Negara Indonesia
21 October 2, 2023 Seminar
Market Hotel Jakarta (Persero), Tbk
Race talk Series Elevate Bank Performance Live on BNICorpu PT Bank Negara Indonesia
22 October 6, 2023 Source person
Through PMS 3D TV (Persero), Tbk
Talkshow on Implementation of Consumer BNI Pejompongan
PT Bank Negara Indonesia
23 and Community Protection in accordance October 10, 2023 Tower Ballroom, Seminar
(Persero), Tbk
with POJK Number 6/POJK.07/2022 Jakarta
Workshop on Preparing a Corporate Plan PT Bank Negara Indonesia
24 October 17, 2023 Shangrila Jakarta Workshop
2024-2028 (Persero), Tbk
City Forest PT Bank Negara Indonesia
25 Investor Daily Summit 2023 October 24, 2023 Seminar
Platform (Persero), Tbk
Graha BNI Fl. 25 PT Bank Negara Indonesia
26 Earnings Call 3Q 2023 via Vidcon October 31, 2023 Seminar
Jakarta (Persero), Tbk
Workshop 5 Years Plan 2023-2028 PT Bank BNI Pejompongan PT Bank Negara Indonesia
27 November 2, 2023 Workshop
Hibank Indonesia Tower (Persero), Tbk
Chartered Account Professionalism Indonesian Accountants
28 December 4-8, 2023 Online Pelatihan
Improvement Program Association
Corina Leyla Karnalies - Direktur Digital and Integrated Transaction Banking
CEO Banking Forum "Leadership Sharing
Indonesian Bankers
1 Welcoming the New Year with More January 9, 2023 Jakarta Seminar
Association
Optimism"
668 From Local to Global
Page 82
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
CT Corp Leadership Forum with YAB DATO'
2 SERI ANWAR IBRAHIM (Prime Minister of January 9, 2023 Jakarta Seminar CT Corp
Malaysia)
Workshop on Strengthening Talent
Performance and Talent Management for PT Bank Negara Indonesia
3 January 11, 2023 Jakarta Workshop
Regional Office Leaders in Supporting BNI (Persero), Tbk
Outlet Transformation
PT Bank Negara Indonesia
4 Workshop Consumer Banking January 13, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
5 BNI Emerald Next GEN Community 2023 January 18, 2023 Jakarta Seminar
(Persero), Tbk
PT Bank Negara Indonesia
6 FY2022 Earnings Call and Press Conference February 24, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
7 Business Meeting 2023 February 12, 2023 Bali Workshop
(Persero), Tbk
PT Bank Negara Indonesia
8 Leadership Forum February 13, 2023 Bali Workshop
(Persero), Tbk
PT Bank Negara Indonesia
9 Regional Office Business Meeting 08 February 24, 2023 Online Workshop
(Persero), Tbk
PT Bank Negara Indonesia
10 Regional Office Business Meeting 15 March 3, 2023 Online Workshop
(Persero), Tbk
PT Bank Negara Indonesia
11 BNI Emerald Market Outlook 2023 March 9, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
12 Merchant Business Workshop March 24, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
13 Meetings and Sharing Sessions with Sales March 24, 2023 Jakarta Sharing Session
(Persero), Tbk
High Level Seminar The Asean Finance
14 Ministers And Central Bank Governors March 28, 2023 Bali Seminar Bank Indonesia (BI)
Meeting
PT Bank Negara Indonesia
15 Earnings Call 1Q 2023 April 18, 2023 Jakarta Workshop
(Persero), Tbk
Indonesian Digital Financial Economy
Festival (FEKDI) 2023 "Synergy and
16 Innovation of Digital Economy: Fostering April 9-10, 2023 Jakarta Seminar Bank Indonesia (BI)
Growth" Day – 2 : "Forging Cross-Border
Economic Interlinkage"
Executive Education Cambridge Judge
Executive Cambridge Judge Business
17 Business School : Digital Inovation & May 25-26, 2023 Cambridge, UK
Education School
Transformation
Opening of Transactional Banking Training for PT Bank Negara Indonesia
18 June 10, 2023 Jakarta Workshop
Deputy Regional Leaders and Branch Leaders (Persero), Tbk
Central Banking Festival Services (CBFest)
19 2023 - Building National Economic Resilience June 19, 2023 Jakarta Seminar Bank Indonesia (BI)
Through Trade & Finance Digitalization
Town Hall Meeting Socialization and Kick Off
PT Bank Negara Indonesia
20 for WPP, WDC, RPP, RDC and CTW Migration June 26, 2023 Jakarta Workshop
(Persero), Tbk
Divisions
PT Bank Negara Indonesia
21 Brevet Wholesale Transactional Banking July 18, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
22 Earnings Call and Press Conference 2Q 2023 July 25, 2023 Jakarta Seminar
(Persero), Tbk
BNI Business Meeting "Empowering
PT Bank Negara Indonesia
23 Performance- Driven Strategies For Long- July 27-28, 2023 Bali Workshop
(Persero), Tbk
Term Corporate Goals
PT Bank Negara Indonesia
24 Workshop Area Head On Boarding Program August 10, 2023 Jakarta Workshop
(Persero), Tbk
Resource Person for Inspirational Discussion
Congress of Indonesian
25 CID - 7 "Becoming the Top Five World August 12, 2023 Jakarta Seminar
Diaspora
Economies"
Webinar on National Socialization of
26 August 12, 2023 Online Seminar Bank Indonesia (BI)
Indonesian Credit Card Implementation
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 669
Page 83
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
PT Bank Negara Indonesia
27 Business Meeting 2023 August 18-21, 2023 Amsterdam Workshop
(Persero), Tbk
PT Bank Negara Indonesia
28 Workshop Project AVATAR BNI September 1, 2023 Jakarta Workshop
(Persero), Tbk
BNI Sharing Session Series IV - Development
PT Bank Negara Indonesia
29 of Characteristics and Risk Management of September 5, 2023 Jakarta Workshop
(Persero), Tbk
the Multifinance Industry
Resource Person for the Srikandi BUMN
30 Goes to UI Campus "Be Global & Bring September 13, 2023 Jakarta Seminar SOE SRIKANDI
Indonesia To The World" event
Resource Person for the Launching of
31 Srikandi Perum BULOG "Srikandi.. What To September 27, 2023 Jakarta Seminar SRIKANDI SOE
Know, What To Do
Forum Group Discussion with Commission PT Bank Negara Indonesia
32 October 2, 2023 Jakarta Workshop
XI DPR RI (Persero), Tbk
Talkshow on Implementation of Consumer
PT Bank Negara Indonesia
33 and Community Protection in accordance October 10, 2023 Jakarta Workshop
(Persero), Tbk
with POJK Number 6/POJK.07/2022
PT Bank Negara Indonesia
34 Workshop Onboarding RBD-RCF October 20, 2023 Jakarta Workshop
(Persero), Tbk
Resource Person at Investor Daily Summit B Universe & PT Bank
35 2023 "Digital Economy: New Sources of October 24, 2023 Jakarta Seminar Negara Indonesia (Persero),
Growth)" Tbk
PT Bank Negara Indonesia
36 Earnings Call 3Q 2023 via Vidcon October 31, 2023 Online Seminar
(Persero), Tbk
Wholesale & International Banking PT Bank Negara Indonesia
37 November 3, 2023 Semarang Workshop
Leadership Forum 2023 (Persero), Tbk
Workshop Sektor Digital & Integrated PT Bank Negara Indonesia
38 November 10, 2023 Jakarta Workshop
Transaction Banking Tahun 2023 (Persero), Tbk
December 21-23, PT Bank Negara Indonesia
39 Board Business Meeting Bandung Workshop
2023 (Persero), Tbk
Sis Apik Wijayanto - Direktur Enterprise and Commercial Banking
CEO Banking Forum "Leadership Sharing
Indonesian Bankers
1 Welcoming the New Year with More January 9, 2023 Jakarta Seminar
Association (IBI)
Optimism"
PT Bank Negara Indonesia
2 FY2022 Earnings Call and Press Conference January 24, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
3 Region 10 Business Meeting February 3, 2023 Bogor Sharing Session
(Persero), Tbk
PT Bank Negara Indonesia
4 Socialization of KUR Policy in 2023 February 8, 2023 Online Sharing Session
(Persero), Tbk
Webinar: Blockchain Applications in the World
5 February 8, 2023 Online Webinar PERBANAS
of Banking and Finance
PT Bank Negara Indonesia
6 Business Meeting 2023 February 12, 2023 Bali Workshop
(Persero), Tbk
PT Bank Negara Indonesia
7 Entry Meeting BPK RI February 17, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
8 Sharing Session - Refreshment Jakarta Area March 2, 2023 Jakarta Sharing Session
(Persero), Tbk
Sharing Session - Refreshment Semarang PT Bank Negara Indonesia
9 March 14, 2023 Semarang Sharing Session
Area (Persero), Tbk
PT Bank Negara Indonesia
10 Earnings Call 1Q 2023 April 18, 2023 Jakarta Workshop
(Persero) Tbk
Sharing Session Series III for BNI Executive PT Bank Negara Indonesia
11 May 23, 2023 Jakarta Workshop
Officers (Persero) Tbk
Speaker at the "Business Goes to Campus"
12 May 24, 2023 Malang Workshop Universitas Brawijaya
activity
PT Bank Negara Indonesia
13 Earnings Call and Press Conference 2Q 2023 July 25, 2023 Jakarta Seminar
(Persero) Tbk
PT Bank Negara Indonesia
14 Business Meeting BNI Semester II 2023 July 27-28, 2023 Bali Workshop
(Persero) Tbk
670 From Local to Global
Page 84
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
PT Bank Negara Indonesia
15 Business Meeting 2023 August 18-21, 2023 Amsterdam Workshop
(Persero) Tbk
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and Graha BNI Fl. 25 PT Bank Negara Indonesia
16 August 30, 2023 Sharing Session
Prevention of Proliferation Funding Weapons of Jakarta (Persero) Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
Moderator of BNI Sharing Session Series
PT Bank Negara Indonesia
17 IV - Development of Characteristics and Risk September 5, 2023 Jakarta Workshop
(Persero) Tbk
Management of the Multifinance Industry
Strategic Business Workshop Deputy Minister Ministry of State-Owned
18 September 11, 2023 Jakarta Workshop
of BUMN Rosan Roeslani Enterprises
Executive Education : Managing Individual ADarden School of
19 & Organizaional Change Darden School of October 2-5, 2023 Business - Virginia Training BNI Corporate University
Business - Virginia US US
Invitation to Talkshow on Implementation
of Consumer and Community Protection PT Bank Negara Indonesia
20 October 10, 2023 Jakarta Workshop
in accordance with POJK number 6/POJK (Persero) Tbk
07/2022
Workshop on Preparing Corporate Plans for PT Bank Negara Indonesia
21 October 18, 2023 Jakarta Workshop
Subsidiaries 2024-2028 (Persero) Tbk
PT Bank Negara Indonesia
22 Earnings Call 3Q 2023 October 31, 2023 Jakarta
(Persero) Tbk
Wholesale & International Banking PT Bank Negara Indonesia
23 November 3, 2023 Semarang Workshop
Leadership Forum 2023 (Persero) Tbk
December 21-23, Mason Pine Hotel, PT Bank Negara Indonesia
24 Board Business Meeting Workshop
2023 Padalarang (Persero), Tbk
David Pirzada - Direktur Risk Management
PT Bank Negara Indonesia
1 Risk Awareness 2023 February 3, 2023 Online Workshop
(Persero), Tbk
February 11-13, PT Bank Negara Indonesia
2 Business Meeting 2023 Online -
2023 (Persero), Tbk
Risk Awareness 2023 Batch II 2023 CMR PT Bank Negara Indonesia
3 March 10-11, 2023 Jakarta Workshop
Division (Persero), Tbk
PT Bank Negara Indonesia
4 Regional Office Business Meeting 03 March 10, 2023 Online Workshop
(Persero), Tbk
PT Bank Negara Indonesia
5 Analyst Meeting & Press Conference 1Q2023 April 18, 2023 Jakarta Workshop
(Persero), Tbk
Sharing Session Series III: Development,
PT Bank Negara Indonesia
6 Characteristics and Risk Management of the May 23, 2023 Jakarta Sharing Session
(Persero), Tbk
Pension Fund Industry
PT Bank Negara Indonesia
7 Analyst Meeting & Press Conference 1H 2023 July 25, 2023 Jakarta Workshop
(Persero), Tbk
Acting Governor of DKI
8 Jakarta Investment Forum 2023 August 3, 2023 Jakarta Workshop
Jakarta
Bankers Association for Risk
9 BARa: “Sharing Visionary Leadership”. August 15, 2023 Jakarta Sharing Session
Management (BARA)
Compliance Forum Activities - Anti-Money
Laundering and Prevention of Terrorism
PT Bank Negara Indonesia
10 Financing and Prevention of Funding for the August 30, 2023 Jakarta Sharing Session
(Persero), Tbk
Proliferation of Weapons of Mass Destruction
(APU PPT & PPPSPM) 2023
Sharing Session Series IV: "Development,
PT Bank Negara Indonesia
11 Characteristics and Risk Management of the September 5, 2023 Jakarta Sharing Session
(Persero), Tbk
Multifinance Industry"
Invitation to the Strategic Business Workshop Ministry of State-Owned
12 September 11, 2023 Jakarta Workshop
Deputy Minister of BUMN Rosan Roeslani Enterprises
“Indonesia Green Incorporated – Driven
13 Collaborations and Cooperation to September 13, 2023 Jakarta Seminar Makes & Partners Law Firm
Spearhead Sustainability"
Forum Group Discussion with Commission PT Bank Negara Indonesia
14 October 2, 2023 Jakarta Workshop
XI DPR RI (Persero), Tbk
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 671
Page 85
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
Talkshow on Implementation of Consumer
PT Bank Negara Indonesia
15 and Community Protection in accordance October 10, 2023 Jakarta Seminar
(Persero), Tbk
with POJK Number 6/POJK.07/2022
Silvano Winston Rumantir - Direktur Wholesale and International Banking
J.P Morgan the annual flagship Investor Tour
1 January 10, 2023 Jakarta Source person JP Morgan
”Indonesia State of the Nation 2023”
PT Bank Negara Indonesia
2 FY2022 Earnings Call and Press Conference January 24, 2023 Jakarta Source person
(Persero), Tbk
PT Bank Negara Indonesia
3 Business Meeting 2023 February 12, 2023 Bali Workshop
(Persero), Tbk
PT Bank Negara Indonesia
4 Leadership Forum February 13, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
5 Regional Office 12 Business Meeting February 15, 2023 Online Workshop
(Persero), Tbk
PT Bank Negara Indonesia
6 Regional Office 06 Business Meeting February 15, 2023 Online Workshop
(Persero), Tbk
SOE - Indonesian Embassy
7 SOE Greets PPI April 4, 2023 Jakarta Source person
in Singapore
Executive Education BOD 2023: Venture Columbia
8 April 10-12, 2023 Training BNI Corporate University
Capital/Early Investing University (USA)
K-Finance Investment Forum in Indonesia PT Bank KEB Hana
9 May 11, 2023 Jakarta Participant
2023 Indonesia
10 Citi's Financial Institutions Global Conference May 14-16, 2023 Athens, Greece Source person Citibank
Sharing Session Development,
PT Bank Negara Indonesia
11 Characteristics and Risk Management of the May 22, 2023 Jakarta Sharing Session
(Persero), Tbk
Pension Fund Industry
12 ESG Workshop July 07, 2023 Jakarta Workshop McKinsey
PT Bank Negara Indonesia
13 Earnings Call and Press Conference 1H2023 July 25, 2023 Jakarta Source person
(Persero), Tbk
BNI Business Meeting "Empowering
PT Bank Negara Indonesia
14 Performance- Driven Strategies For Long- July 27-28, 2023 Bali Workshop
(Persero), Tbk
Term Corporate Goals
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and PT Bank Negara Indonesia
15 August 30, 2023 Jakarta Workshop
Prevention of Proliferation Funding Weapons of (Persero), Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
Financial Education Webinar for Diaspora in
16 September 2, 2023 Online Opening Speech Financial Services Authority
Tokyo
ASEAN Indo-Pacific Forum: AIPF SOE’s
17 September 5, 2023 Jakarta Source person ASEAN Indonesia
Showcasing
18 ASEAN Indo-Pacific Forum: Business Forum September 6, 2023 Jakarta Source person ASEAN Indonesia
PT Bank Negara Indonesia
19 Opportunity in Indonesia Equity Market October 2, 2023 Jakarta Workshop
(Persero), Tbk
Forum Group Discussion with Commission PT Bank Negara Indonesia
20 October 2, 2023 Jakarta Workshop
XI DPR RI (Persero), Tbk
Resource Person at Investor Daily Summit B Universe & PT Bank
21 2023 "Digital Economy: New Sources of October 24, 2023 Jakarta Source person Negara Indonesia (Persero),
Growth)" Tbk
PT Bank Negara Indonesia
22 Earnings Call 3Q 2023 October 31, 2023 Jakarta Seminar
(Persero), Tbk
Wholesale & International Banking Opening speech PT Bank Negara Indonesia
23 November 3, 2023 Semarang
Leadership Forum 2023 (Workshop) (Persero), Tbk
Indonesian American Business Council IABC and Kawanua
24 December 28, 2023 Los Angeles Source person
(IABC) Networking Night Worldwide
Ronny Venir - Direktur Network and Services
PT Bank Negara Indonesia
1 Regional Office Risk Operational Workshop 5 January 6, 2023 Semarang Sharing Session
(Persero), Tbk
PT Bank Negara Indonesia
2 Business Meeting Region 5 Office January 21, 2023 Online Sharing Session
(Persero), Tbk
672 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
PT Bank Negara Indonesia
3 Regional Office Risk Operational Workshop 10 January 24, 2023 Jakarta Sharing Session
(Persero), Tbk
PT Bank Negara Indonesia
4 Regional Office Risk Operational Workshop 1 February 3, 2023 Medan Sharing Session
(Persero), Tbk
PT Bank Negara Indonesia
5 Business Meeting Regional Office 10 February 3, 2023 Online Sharing Session
(Persero), Tbk
"SESPIBANK" Program Facilitator Batch 76 PT Bank Negara Indonesia
6 February 7, 2023 Offline Sharing Session
of 2023 (Persero), Tbk
February 11-14, Ministry of State-Owned
7 BNI Business Meeting 2023 Bali Sharing Session
2023 Enterprises
PT Bank Negara Indonesia
8 Business Meeting 2023 February 12, 2023 Bali Workshop
(Persero), Tbk
PT Bank Negara Indonesia
9 Leadership Forum February 13, 2023 Bali Workshop
(Persero), Tbk
PT Bank Negara Indonesia
10 Entry Meeting BPK RI February 17, 2023 Jakarta Seminar
(Persero), Tbk
PT Bank Negara Indonesia
11 Business Meeting Regional Office 14 February 17, 2023 Online Source person
(Persero), Tbk
PT Bank Negara Indonesia
12 Business Meeting Regional Office 8 February 24, 2023 Bali Sharing Session
(Persero), Tbk
BNI Emerald Market Outlook, Optimizing
PT Bank Negara Indonesia
13 Financial Oppurtunities as Epicentrum of March 9, 2023 Bali Workshop
(Persero), Tbk
Growth
PT Bank Negara Indonesia
14 Earnings Call 1Q 2023 April 18, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
15 RBB Revision Preparation Workshop May 5, 2023 Jakarta Workshop
(Persero), Tbk
PT Bank Negara Indonesia
16 Region 10 Office NGETREND Program May 16, 2023 Jakarta Sharing Session
(Persero), Tbk
Resource person at Regional Office Risk PT Bank Negara Indonesia
17 May 19, 2023 Padang Sharing Session
Operational Workshop 02 (Persero), Tbk
Exit Meeting FSA Sampling BNI KCLN Sharing Session PT Bank Negara Indonesia
18 May 25, 2023 Singapore
Singapore Inspection person (Persero), Tbk
Analyst Meeting
& Press PT Bank Negara Indonesia
19 Analyst Meeting & Press Conference 1H 2023 July 25, 2023 Jakarta
Conference 1H (Persero), Tbk
2023
PT Bank Negara Indonesia
20 Business Meeting BOD BNI 2023 August 18-20, 2023 Amsterdam Sharing Session
(Persero), Tbk
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and Graha BNI Fl. 25 PT Bank Negara Indonesia
21 August 30, 2023 Sharing Session
Prevention of Proliferation Funding Weapons of Jakarta (Persero), Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
PT Bank Negara Indonesia
22 TRENDING Regional Office 18 September 01, 2023 Malang Sharing Session
(Persero), Tbk
Executive Education 2023 - FInancial Services September 6-13, PT Bank Negara Indonesia
23 New York, USA Training
Exchange Program 2023 (Persero), Tbk
Talkshow on Implementation of Consumer
PT Bank Negara Indonesia
24 and Community Protection in accordance October 10, 2023 Jakarta Seminar
(Persero), Tbk
with POJK Number 6/POJK.07/2022
PT Bank Negara Indonesia
25 Earnings Call and Press Conference 3Q2023 October 31, 2023 Jakarta Seminar
(Persero) Tbk
Wholesale & International Banking PT Bank Negara Indonesia
26 November 3, 2023 Semarang Workshop
Leadership Forum 2023 (Persero) Tbk
Commission XI DPR RI work visit regarding
27 November 23, 2023 Bali Sharing Session FSA
Customer Protection
Republic of Indonesia
Public Test - Openness of Public Information
28 November 30, 2023 Jakarta Sharing Session Central Information
2023
Commission
DPR RI Commission XI Work Visit related to
29 December 06, 2023 Bali The Mulia Hotel BI
MSME Financing
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 673
Page 87
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
Task Force Socialization Workshop -
December 08-09, Mason Pine PT Bank Negara Indonesia
30 Productivity Enhancement Region - Project Bandung
2023 Hotel (Persero) Tbk
Transformation Initiative Wave 6
Muhammad Iqbal - Direktur Institutional Banking
CEO Banking Forum "Leadership Sharing
Indonesian Bankers
1 Welcoming the New Year with More January 09, 2023 Jakarta Seminar
Association
Optimism"
PT Bank Negara Indonesia
2 FY2022 Earnings Call and Press Conference January 24, 2023 Jakarta Workshop
(Persero) Tbk
PT Bank Negara Indonesia
3 Business Meeting 2023 February 12, 2023 Bali Workshop
(Persero), Tbk
National MSME Financing through
4 February 17, 2023 Jakarta Workshop Bank Indonesia (BI)
Multichanneling Financing
PT Bank Negara Indonesia
5 Entry Meeting BPK RI February 17, 2023 Jakarta Seminar
(Persero), Tbk
PT Bank Negara Indonesia
6 Regional Office 1 Business Meeting March 4, 2023 Medan Sharing Session
(Persero), Tbk
PT Bank Negara Indonesia
7 Risk Awareness Batch 2 - CMR March 11, 2023 Jakarta Sharing Session
(Persero), Tbk
PT Bank Negara Indonesia
8 Earnings Call 1Q 2023 April 18, 2023 Jakarta Workshop
(Persero) Tbk
BNI Business Meeting "Empowering
PT Bank Negara Indonesia
9 Performance- Driven Strategies For Long- July 27-28, 2023 Bali Workshop
(Persero), Tbk
Term Corporate Goals
Sofitel, PT Bank Negara Indonesia
10 Business Meeting BOD BNI 2023 August 18-20, 2023 Seminar
Amsterdam (Persero), Tbk
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and PT Bank Negara Indonesia
11 August 30, 2023 Jakarta Seminar
Prevention of Proliferation Funding Weapons of (Persero), Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
Wharton School, University of Pennsylvania September 11-15, Executive Wharton School, University
12 Pennsylvania, USA
"Advance Corporate Finance" 2023 Education of Pennsylvania
Investor Daily Summit 2023 - Sustainable B Universe & PT Bank Negara
13 October 24, 2023 Jakarta Workshop
Growth, Global Challenges" Indonesia (Persero), Tbk
14 Capital Market Summit & Expo October 27, 2023 Jakarta Seminar Indonesia stock exchange
Speakers: CEO Networking 2023 "Achieving
15 Sustainable Growth through Cohesive November 7, 2023 Jakarta Seminar Indonesia stock exchange
Collaboration"
Coordinating Ministry
16 4th RI-PRC Business Partnership Forum December 5, 2023 Labuan Bajo Seminar for Maritime Affairs and
Investment
Workshop of International Financial Center Archipelago Capital
17 December 11, 2023 Jakarta Workshop
IKN Authority
Coordinating Ministry for
18 Indonesian Economic Outlook 2024 December 22, 2023 Jakarta Seminar
Economic Affairs
Putrama Wahju Setyawan - Direktur Retail Banking
CEO Banking Forum "Leadership Sharing
1 Welcoming the New Year with More January 09, 2023 Jakarta Seminar Ikatan Bankir Indonesia
Optimism"
PT Bank Negara Indonesia
2 FY2022 Earnings Call and Press Conference January 24, 2023 Jakarta Workshop
(Persero) Tbk
PT Bank Negara Indonesia
3 Business Meeting Regional Office 4 February 03, 2023 Bandung Workshop
(Persero) Tbk
PT Bank Negara Indonesia
4 Business Meeting 2023 February 11, 2023 Denpasar Workshop
(Persero) Tbk
PT Bank Negara Indonesia
5 BNI Emerald Market Outlook 2023 March 9, 2023 Jakarta Workshop
(Persero) Tbk
PT Bank Negara Indonesia
6 Regional Office 16 Operational Risk Workshop March 18, 2023 Sorong Workshop
(Persero) Tbk
PT Bank Negara Indonesia
7 Regional Office 4 Operational Risk Workshop March 25, 2023 Bandung Workshop
(Persero) Tbk
674 From Local to Global
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Practices Governance Responsibility Commitment Statements
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
PT Bank Negara Indonesia
8 Earnings Call 1Q 2023 April 18, 2023 Jakarta Workshop
(Persero) Tbk
Sharing Session Series III for BNI Executive PT Bank Negara Indonesia
9 May 23, 2023 Jakarta Workshop
Officers (Persero) Tbk
PT Bank Negara Indonesia
10 Earnings Call and Press Conference 2Q 2023 July 25, 2023 Jakarta Seminar
(Persero) Tbk
PT Bank Negara Indonesia
11 Business Meeting BNI Semester II 2023 July 27-28, 2023 Jakarta Workshop
(Persero) Tbk
PT Bank Negara Indonesia
12 Business Meeting 2023 August 18-21, 2023 Amsterdam Workshop
(Persero) Tbk
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and Graha BNI Fl. 25 PT Bank Negara Indonesia
13 August 30, 2023 Sharing Session
Prevention of Proliferation Funding Weapons of Jakarta (Persero) Tbk
Mass Destruction (APU PPT & PPPSPM) 2023
BNI Sharing Session Series IV - Development
PT Bank Negara Indonesia
14 of Characteristics and Risk Management of September 05, 2023 Jakarta Workshop
(Persero) Tbk
the Multifinance Industry
Area Head Onboarding Program Training PT Bank Negara Indonesia
15 September 15, 2023 Jakarta Workshop
Management - Batch 2 (Persero) Tbk
Forum Group Discussion with Commission PT Bank Negara Indonesia
16 October 02, 2023 Jakarta Workshop
XI DPR RI (Persero) Tbk
Investor Daily Summit 2023 - Sustainable PT Bank Negara Indonesia
17 October 24, 2023 Jakarta Seminar
Growth, Global Challenges" (Persero) Tbk
Workshop on Handling Small Productive PT Bank Negara Indonesia
18 October 27-28, 2023 Surabaya Workshop
Segment LAR (Persero) Tbk
PT Bank Negara Indonesia
19 Earnings Call 3Q 2023 via Vidcon October 31, 2023 Jakarta Workshop
(Persero) Tbk
PT Bank Negara Indonesia
20 Retail Banking Segment Workshop in 2023 December 16, 2023 Jakarta Workshop
(Persero) Tbk
December 21-23, PT Bank Negara Indonesia
21 Board Business Meeting Bandung Workshop
2023 (Persero) Tbk
Mucharom - Direktur Human Capital and Compliance
Chief Human Resource Officer Forum Ministry of State-Owned
1 January 4, 2023 Surabaya Workshop
"Leading a Future-proof Organization" Enterprises
IBI - CEO Banking Forum "Leadership
Indonesian Bankers
2 Sharing Welcomes the New Year with More January 9, 2023 Jakarta Seminar
Association (IBI)
Optimism"
Workshop on Strengthening Talent
Performance and Talent Management for PT Bank Negara Indonesia
3 January 9, 2023 Jakarta Source person
Regional Office Leaders in Supporting BNI (Persero) Tbk
Outlet Transformation
PT Bank Negara Indonesia
4 Business Summit Regional Office 17 January 14, 2023 Purbalingga Sharing Session
(Persero) Tbk
Workshop on Preparing Management of PT Bank Negara Indonesia
5 January 14, 2023 Online Workshop
Company Guidelines & Implementing NWOW (Persero) Tbk
Risk Management Certification for
6 Commercial Bank Human Resources (SEOJK January 16, 2023 Jakarta Participant FSA
SMR Commercial Bank)
PT Bank Negara Indonesia
7 Legal Workshop in 2023 January 27, 2023 Bogor Workshop
(Persero) Tbk
January IRN - PT Bank Negara
8 Non Deal Roadshow London Participant
30-February 3, 2023 Indonesia (Persero) Tbk
Anti-Fraud Training Resource Person with PT Bank Negara Indonesia
9 May 12, 2023 Jakarta Training
Internal Controls (Persero) Tbk
Sharing Session: Development of
PT Bank Negara Indonesia
10 Characteristics and Risk Management of the May 22, 2023 Jakarta Sharing Session
(Persero) Tbk
Pension Fund Industry
Forum Group Discussion: "Airplanes as Debt
11 June 6, 2023 Jakarta FGD Universitas Trisakti
Collateral, Can You?"
Executive Education : Financial Strategies for Executive
12 June 19-23, 2023 London London Business School
Value Creation Education
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 675
Page 89
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
PT Bank Negara Indonesia
13 Earnings Call and Press Conference 1H2023 July 25, 2023 Jakarta Seminar
(Persero) Tbk
BNI Business Meeting "Empowering
PT Bank Negara Indonesia
14 Performance- Driven Strategies For Long- July 27-28, 2023 Bali Workshop
(Persero) Tbk
Term Corporate Goals
Compliance Forum-Anti-Money Laundering
and Prevention of Terrorism Financing and
PT Bank Negara Indonesia
15 Prevention of Funding for Proliteration of August 30, 2023 Jakarta Workshop
(Persero) Tbk
Weapons of Mass Destruction (APPU PPT &
PPPSPM) 2023
BNI Sharing Session Series IV - Development
PT Bank Negara Indonesia
16 of Characteristics and Risk Management of September 5, 2023 Jakarta Workshop
(Persero) Tbk
the Multifinance Industry
Forum Group Discussion with Commission PT Bank Negara Indonesia
17 October 2, 2023 Jakarta Workshop
XI DPR RI (Persero) Tbk
Talkshow on Implementation of Consumer
PT Bank Negara Indonesia
18 and Community Protection in accordance October 10, 2023 Jakarta Workshop
(Persero) Tbk
with POJK Number 6/POJK.07/2022
PT Bank Negara Indonesia
19 Top Executive Sharing October 11, 2023 Jakarta Sharing Session
(Persero) Tbk
Ministry of State-Owned
20 CHRO School in 2023 October 13-14, 2023 Bali Workshop
Enterprises
PT Bank Negara Indonesia
21 Facilitator - RMT Leaders Development Series October 19, 2023 Jakarta Workshop
(Persero) Tbk
Resource Person - Focus Group Discussion
"Potential and Challenges for Improving the
Integrity of the Financial System in Indonesia
22 October 20, 2023 Yogyakarta Workshop FSA
Due to the Enactment of Law Number
4 of 2023 concerning Development and
Strengthening of the Financial Sector"
Culture Transformation Workshop Regional PT Bank Negara Indonesia
23 October 21, 2023 Yogyakarta Workshop
Office 17 (Persero) Tbk
B Universe & PT Bank
BNI Investor Daily Summit 2023 "Sustainable
24 October 24, 2023 Jakarta Workshop Negara Indonesia (Persero),
Growth, Global Challenges"
Tbk
PT Bank Negara Indonesia
25 Earnings Call and Press Conference 3Q2023 October 31, 2023 Jakarta Seminar
(Persero) Tbk
PT Bank Negara Indonesia
26 WHI Workshop November 3, 2023 Semarang Workshop
(Persero) Tbk
The 4th Indonesia Human Capital Summit Ministry of State-Owned
27 November 6, 2023 Jakarta Workshop
2023 Enterprises
November 17-18, Ministry of State-Owned
28 CHRO School Year 2023 - Workshop Module II Bali Workshop
2023 Enterprises
DPR RI Commission VI Work Visit in the
Ministry of State-Owned
29 Context of Supervising the Performance of December 6, 2023 Solo Alila Solo
Enterprises
SOE in Central Java
Ministry of State-Owned
30 CHRO - Operating Model Forum December 8-9, 2023 Jakarta Workshop
Enterprises
December 22-23, PT Bank Negara Indonesia
31 Retreat BoD Bandung Workshop
2023 (Persero) Tbk
Toto Prasetio - Direktur Technology and Operations
CEO Banking Forum "Leadership Sharing
Indonesian Bankers
1 Welcoming the New Year with More January 9, 2023 Jakarta Seminar
Association (IBI)
Optimism"
PT. Bank Negara Indonesia
2 Being Digital for a Brighter Future event January 17, 2023 Jakarta Workshop
(Persero) Tbk
PT Bank Negara Indonesia
3 FY2022 Earnings Call and Press Conference January 24, 2023 Jakarta Workshop
(Persero) Tbk
PT. Bank Negara Indonesia
4 The IDV event goes to trekking January 28, 2023 Bogor Sharing Session
(Persero) Tbk
Workshop Sektor Technology & Operations PT. Bank Negara Indonesia
5 February 4, 2023 Jakarta Workshop
2023 - IT Performance & Operations Excellent (Persero) Tbk
6 IAIB National Conference July 23, 2023 Jakarta Workshop IAIB
676 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Training and/or Competency Improvement in Fiscal Year 2023
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
7 Indonesian Business Financial Forum 2023 July 25, 2023 Jakarta Workshop Indonesian Business
Compliance Forum - Anti Money Laundering
and Prevention of Terrorism Financing and
Graha BNI Fl. 25 PT Bank Negara Indonesia
8 Prevention of Proliferation Funding Weapons August 30, 2023 Sharing Session
Jakarta (Persero), Tbk
of Mass Destruction (APU PPT & PPPSPM)
2023
PT. Bank Negara Indonesia
9 Leadership Meeting of IFM & APS Division September 1, 2023 Jakarta Sharing Session
(Persero) Tbk
Sharing session series VI BOC & BOD - Digital PT. Bank Negara Indonesia
10 September 5, 2023 Jakarta Sharing Session
Transformation (Persero) Tbk
Utilization of the Internet of Things in September 14,
11 Jakarta Workshop OJK
Financial Services Industry 2023
September 15, PT. Bank Negara Indonesia
12 Leadership Meeting of BOP & OSD Division Jakarta Sharing Session
2023 (Persero) Tbk
13 BNI Digital Talent Meetup September 15, 2023 Jakarta Workshop Fordigi
Perbanas Seminar PAC XXIII - The role of
14 security systems in the Era of Financial October 3, 2023 Jakarta Seminar Perbanas
Digitalization
PT Bank Negara Indonesia
15 CISO Division Leadership Meeting October 13, 2023 Jakarta Sharing Session
(Persero) Tbk
PT Bank Negara Indonesia
16 COP Division Leadership Meeting October 20, 2023 Jakarta Sharing Session
(Persero) Tbk
PT Bank Negara Indonesia
17 DGO Division Leadership Meeting November 24, 2023 Jakarta Sharing Session
(Persero) Tbk
Benchmarking Bank Sulselbar terkait Single PT Bank Negara Indonesia
18 November 28, 2023 Jakarta Sharing Session
Sign On (SSO) (Persero) Tbk
London School of
Executive Education: Corporate Finance & October 30- Londn School of Economic
19 Economic London, Training
Strategy November 3, 2023 (LSE)
UK
FKDOP - Cyber Security Webinar on Banking
20 Operations "Secure Today, Empower December 6, 2023 Online Workshop FKDOP
Tomorrow"
December 21-22, PT Bank Negara Indonesia
21 Board Retreat Bandung Workshop
2023 (Persero) Tbk
NEW BOARD OF DIRECTORS MEMBERS’ RISK MANAGEMENT CERTIFICATION
ORIENTATION AND INDUCTION PROGRAM
All BNI Directors have passed Level 5 Risk Management
The orientation and introduction program for new Board Certification as one of the requirements for taking the OJK
of Directors Members is carried out through: fit and proper test.
1. Discussions on the Annual Report, the Company’s Work
Plan and Budget (RKAP), and the Company’s Long- IMPLEMENTATION OF THE BOARD OF DIRECTORS’
term Plan (RJPP), Code of Ethics, Board of Directors’ DUTIES AND RESPONSIBILITIES IN 2023
Guidelines for Work Conduct, Corporate Governance
Handbook, and the Articles of Association; During 2023, the Board of Directors carried out their
2. Explanations relating to delegated authority, internal and management duties in accordance with the applicable
external audits, internal control systems and policies, laws and regulations as well as the Company’s Articles of
as well as duties and roles of the Audit Committee and Association, including:
other committees under the Board of Directors and the 1. Preparation of the Company’s plans including the
Board of Commissioners; and Corporate Plan and RBB/RKAP;
3. Description on duties, authority, and responsibilities of 2. Fulfillment of the Company’s performance targets;
the Board of Commissioners and the Board of Directors. 3. Asset and financial management;
4. Organizing Board of Directors Meetings;
These explanations are given by way of a presentation by 5. Attending Board of Commissioners meetings;
the related Units to the members of the Board of Directors 6. Organizing the General Meeting of Shareholders;
as well as by conducting visits to BNI Regional/Branch 7. Supervision and improvement of internal business
Offices. processes;
8. Implementation of other duties related to the
management of the Company.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 677
Page 91
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
BOARD OF DIRECTORS’ DECISIONS IN 2023
During 2023, the BNI Board of Directors issued the following decisions
No. Subject
1 Policies and Procedures for Official Travel of the Board of Directors and Board of Commissioners
2 Individual Authority to Decide Credit
3 Individual Authority to Decide on Temporary Credit
4 Authority to Decide Credit
5 Retirement Preparation Period
6 Mutations/Changes in Position
7 Mutations/Changes in Position Due to Organizational Changes
8 Festival Bazaar Committee Vol. 2
9 Executor of Office
10 Cancellation of Decree
11 Formation of the 2023 BNI Excellence Employee (BEE) Committee
12 Arrangement of the Risk Management & Anti-Fraud Committee (KRA)
13 Organizational structuring of the BNI Board of Directors
14 Organizational Arrangement of Head Office Divisions/Units/Functional Units
15 Organizational Arrangement of the Foreign Office
16 Organizational Arrangement of Regional Offices and Branch Offices
17 Determination of Position Grade
18 SEVP Position Determination
19 Termination of Employment Relations
20 Termination of Temporary Substitute
21 Termination of Assignment
22 Termination of Assignment as Bank BNI Pension Fund Supervisory Board
23 Termination of Concurrent Positions
24 Re-appointment as Administrator of the Bank Negara Indonesia Pension Fund
25 Appointment of Permanent Employees
26 Appointment as Member of the Supervisory Board of the Bank Negara Indonesia Pension Fund
27 Temporary Substitute
28 Service Period Award
29 Closing Award of Service Period
30 Confirmation – Change of Position
31 Inauguration in Connection with Organizational Change
32 Pension
33 Assignment
34 Assignment as Supervisory Board of BNI Bank Pension Fund
35 Assignment as Supervisor of the Bank Negara Indonesia Pension Fund
36 Temporary Assignment
37 Appointment of Person Responsible for APU & PPT DPLK BNI
38 Assignment Designation
39 Position Grade Adjustment
40 Extension of Working Period
41 Temporary Substitute Extension
42 Changes to the Project SK Task Force Team on SLIK and LBUT audit findings
43 PT Bank Negara Indonesia (Persero) Tbk Internal Audit Charter
44 Procedures for Implementing Board of Directors' Leave
45 Retail Loan Management System Project
46 SK Project Task Force Team SLIK & LBUT Audit Findings
47 Decree of the Task Force Team for Implementing the Personal Data Protection Law
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Practices Governance Responsibility Commitment Statements
No. Subject
48 Decree of the Task Force Team for Managing the Business Potential of the National Capital City (IKN)
49 Organizational Implementation Team for Enterprise Banking 1 & 2 Division, and Commercial Banking 1 & 2 Division
50 Covid-19 Fund Management Team
51 2024-2028 Corporate Plan Preparation Team
52 Proposed KBUMN Talent Secondment Internship Employees for Period V, July to December 2023
53 Proposed Internship Employees for Talent Secondment KBUMN Period VI January - June 2024
BOARD OF DIRECTORS' ASSESSMENT OF THE PERFORMANCE
OF COMMITTEES UNDER THE BOARD OF DIRECTORS
The Board of Directors has established committees as part of the supporting structures tailored to BNI's business
requirements and compliance with applicable regulations.These committees aim to increase effectiveness and efficiency
in carrying out Bank operations. The following are the committees under the Board of Directors:
1. Credit Committee;
2. Credit and Business Policy Committee;
3. Product Committee;
4. Asset & Liability (ALCO) Committee;
5. Human Capital Committee (HC);
6. Performance Management Committee;
7. Risk Management and Anti Fraud Committee;
8. Technology Management Committee;
9. Integrated Risk Management Committee.
10. Subsidiaries Committee (KPA).
PROCEDURES AND ASSESSMENT CRITERIA USED
To measure the effectiveness of the performance of committees under the Board of Directors in assisting the Board
of Directors in carrying out company management, an assessment of the Committees under the Board of Directors is
carried out.
In 2023, the Board of Directors has evaluated the performance of these committees. The procedure for evaluating the
performance of committees under the Board of Directors is carried out by the Board of Directors periodically with the
assessment criteria for the performance of Committees under the Board of Directors, namely compliance with meeting
implementation and attendance at meetings during the financial year. During 2023, the Board of Directors assesses that
the committees under the Board of Directors have carried out their duties and responsibilities well.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 679
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board Of
Commissioners
The Board of Commissioners is the Company organ that has a supervisory function on the management carried
out by the Board of Directors. The Board of Commissioners is also tasked with providing direction and advice
to the Board of Directors in determining the direction of the goals for achieving the Bank performance. The
implementation of the duties and responsibilities of the Board of Commissioners is carried out in the interests of
BNI and in accordance with the Bank's aims and objectives.
LEGAL BASIS 5. Board of Commissioners’ Duties, Authorities,
Obligations and Responsibilities;
The legal basis for the establishment and appointment 6. Appointment and Dismissal of Members of the Board
of the Bank’s Board of Commissioners refers to several of Commissioners;
provisions, including the 2007 Republic of Indonesia Law 7. Term of Office of the Board of Commissioners and
No. 40 of 2007 concerning Limited Liability Companies Vacant Positions;
as amended by Law no. 6 of 2023 concerning Stipulation 8. Board of Commissioners’ Meetings and Joint Meetings
of Government Regulations in Lieu of Law no. 2 of 2022 of the Board of Commissioners and Board of Directors;
concerning Job Creation becomes Law as well as Law of the 9. Board of Commissioners’ Division of Work and Working
Republic of Indonesia no. 19 of 2003 concerning State-Owned Time;
Enterprises and other statutory regulations, specifically OJK 10. Secretariat of the Board of Commissioners and
No. 33/POJK.04/2014 dated December 8, 2014 concerning the Secretary to the Board of Commissioners;
Board of Directors and Board of Commissioners of Issuers or 11. Corporate values;
Public Companies, Republic of Indonesia Financial Services 12. Board of Commissioners’ Prohibitions;
Authority Regulation No. 17 of 2023 dated 14 September 2023 13. Transparency
concerning Implementation of Governance for Commercial
Banks, Regulation of the Minister of State-Owned Enterprises BOARD OF COMMISSIONERS’
No. PER-2/MBU/03/2023 dated 3 March 2023 concerning TERM OF OFFICE
Guidelines for Governance and Significant Corporate Activities
of State-Owned Enterprises, and Regulation of the Minister The Board of Commissioners’ term of office is at most 2
of State-Owned Enterprises No. PER-3/MBU/03/2023 dated (two) consecutive periods, with the following conditions:
20 March 2023 concerning Organs and Human Resources 1. Members of the Board of Commissioners are appointed
of State-Owned Enterprises. for a term of office from the date of the GMS appointing
them until the closing of the 5th (fifth) Annual GMS after
BOARD OF COMMISSIONERS’ the date of their appointment, on condition that they
GUIDELINES AND PROCEDURES do not exceed 5 (five) years with regards to the Capital
Market laws and regulations, without prejudice to the
The Company has guidelines and procedures for the work right of GMS to dismiss them at any time prior to the
of the Board of Commissioners as guidelines in carrying end of their term of office; and
out the role and function of supervising the Company. The 2. After their term of office ends, the members of the
Working Guidelines for the BNI Board of Commissioners Board of Commissioners may be reappointed by the
are regulated in the BNI Board of Commissioners Decree GMS for 1 (one) more term of office.
No. KEP/49/DK/2017 dated October 26, 2017, which regulates
the following matters:
1. Legal Basis
2. Structure;
3. Requirements for Members of the Board of
Commissioners;
4. Independent Commissioners;
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BOARD OF COMMISSIONERS’ CRITERIA 4. Has the commitment to comply with laws and
regulations;
Members of the Board of Commissioners shall be obliged 5. Has the knowledge and/or expertise in the fields
to comply with the Law on Limited Liability Companies, required by the Company;
legislation in the Capital Market and other applicable 6. Meets other requirements as regulated in applicable
regulations and those related to the Company’s business laws and regulations;
activities. 7. Members of the Board of Commissioners and members
of the Board of Directors are prohibited from having
Based on BNI’s Articles of Association, individuals who can blood relations to the third degree, either in a straight
be appointed as members of the Board of Commissioners line or sideways or a relationship that arises due to
are individuals who meet the requirements upon the marriage ties including in-laws; and
appointment date and during their tenure: 8. In addition to meeting the above criteria, appointment of
1. Having good character, morals, and integrity; the Board of Commissioners members is carried out by
2. Competent in carrying out legal actions; taking into account integrity, dedication, understanding
3. Within 5 (five) years before appointment and during of the company’s management issues related to the
their tenure: management function, having adequate knowledge
a. Has not been declared bankrupt; in the Company’s line of business, and being able to
b. Never been a member of a Board of Directors and/ provide sufficient time to carry out their duties and other
or Board of Commissioners found guilty in causing requirements based on statutory regulations.
a company to become bankrupt;
c. Never been convicted of any criminal offense that BOARD OF COMMISSIONERS MEMBERS
is detrimental to a country’s or financial sector’s NUMBER AND COMPOSITION
financial position; and
d. Never been a member of the Board of Directors In 2023, there were changes to the Board of Commissioners
and/or Board of Commissioners which during the members composition and number. All members of the
terms of office: Board of Commissioners were appointed at a GMS as
• Did not hold an AGMS; outlined in the Minutes of the GMS. Information regarding
• Their accountability as a member of the Board changes and the reasons for the changes can be found
of Directors and/or Board of Commissioners was in the Board of Commissioners Profiles, Change Profile
not accepted by the GMS or they did not submit Chapter, in this Annual Report.The changes in the Board of
their accountability as a member of the Board Commissioners number and composition were as follows:
of Directors and/or Board of Commissioners to
the GMS; and Period January 1 – March 15, 2023
• Caused a company to obtain a license, approval, or For the period January 1 – March 15, 2023, the Board of
registration from the Financial Services Authority Commissioners consisted of 10 (ten) members, consisting of
when not complying with its obligation to submit 1 (one) President Commissioner who is also an Independent
the annual report and/or financial report to the Commissioner, 1 (one) Vice President Commissioner, 5 (five)
Financial Services Authority. Independent Commissioners and 3 (three) Commissioners.
Name Position Domicile Basis of Appointment Effective Date*
Agus Dermawan President Commissioner/
Jakarta AGMS Decision on February 20, 2020 June 17, 2020
Wintarto Martowardojo Independent Commissioner
Vice President
Pradjoto Commissioner/ Independent Jakarta AGMS Decision on February 20, 2020 June 17, 2020
Commissioner
Sigit Widyawan1) Independent Commissioner Solo AGMS Decision on March 20, 2018 September 7, 2018
Askolani Commissioner Jakarta EGMS Decision on August 30, 2019 December 20, 2019
Fadlansyah Lubis Commissioner Jakarta EGMS Decision on August 31, 2022 December 23, 2022
Asmawi Syam Independent Commissioner Jakarta AGMS Decision on February 20, 2020 March 16, 2020
Iman Sugema Independent Commissioner Bogor AGMS Decision on February 20, 2020 June 17, 2020
Susyanto Commissioner Bogor AGMS Decision on February 20, 2020 August 14, 2020
Septian Hario Seto Independent Commissioner Jakarta AGMS Decision on February 20, 2020 July 27, 2020
Erwin Rijanto Slamet Independent Commissioner Jakarta AGMS Decision on March 29, 2021 August 14, 2020
Ceased serving as Independent Commissioner since March 15 2023
1)
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 681
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Period March 15, 2023 – September 19, 2023
For the period March 15, 2023 – September 19, 2023, the Board of Commissioners consisted of 11 (eleven) members,
consisting of 1 (one) President Commissioner/Independent Commissioner, 1 (one) Vice President Commissioner/
Independent Commissioner, 5 (five) Independent Commissioners and 4 (four) Commissioners.
Name Position Domicile Basis of Appointment Effective Date*
Agus Dermawan
President Commissioner/
Wintarto Jakarta AGMS Decision on February 20, 2020 June 17, 2020
Independent Commissioner
Martowardojo1)
Vice President
Pradjoto Commissioner/ Independent Jakarta AGMS Decision on February 20, 2020 June 17, 2020
Commissioner
Sigit Widyawan2) Independent Commissioner Solo AGMS Decision on March 15, 2023 March 15, 2023
Askolani Commissioner Jakarta EGMS Decision on August 30, 2019 December 20, 2019
Fadlansyah Lubis Commissioner Jakarta EGMS Decision on August 31, 2022 December 23, 2022
Asmawi Syam Independent Commissioner Jakarta AGMS Decision on February 20, 2020 March 16, 2020
Iman Sugema Independent Commissioner Bogor AGMS Decision on February 20, 2020 June 17, 2020
Susyanto Commissioner Bogor AGMS Decision on February 20, 2020 August 14, 2020
Septian Hario Seto Independent Commissioner Jakarta AGMS Decision on February 20, 2020 July 27, 2020
Erwin Rijanto Slamet Independent Commissioner Jakarta AGMS Decision on March 29, 2021 August 14, 2020
Robertus Billitea3) Commissioner Jakarta AGMS Decision on March 15, 2021 September 11, 2023
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner since September 19, 2023
2)
Ceased serving as Independent Commissioner on March 15, 2023, was reappointed as Independent Commissioner on March 15, 2023 and has been effective since March 15,
2023 in accordance with Financial Services Authority Circular Letter No. 39/SEOJK.03/2016 dated September 13, 2016 concerning Fit and Proper Test for Prospective Controlling
Shareholders, Prospective Members of the Board of Directors, and Prospective Members of the Bank's Board of Commissioners
3)
Serving as Commissioner since March 15, 2023 and effective based on OJK approval from September 11, 2023
Period September 19 – December 31, 2023
The Board of Commissioners composition for the period September 19 – December 31, 2023 was 11 (eleven) people
consisting of 1 (one) President Commissioner/Independent Commissioner, 1 (one) Vice President Commissioner, 5 (five)
Independent Commissioners and 4 (four) Commissioners
Name Position Domicile Basis of Appointment Effective Date*
In the OJK Fit
and Proper Test
President Commissioner/ Process as President
Pradjoto1) Jakarta EGMS Decision on September 19, 2023
Independent Commissioner Commissioner/
Independent
Commissioner
In the OJK Fit
and Proper Test
Vice President
Pahala Nugraha Process as President
Commissioner/ Independent Jakarta EGMS Decision dated September 19, 2023
Mansury2) Commissioner/
Commissioner
Independent
Commissioner
Sigit Widyawan Independent Commissioner Solo AGMS Decision on March 15, 2023 March 15, 2023
Askolani Commissioner Jakarta EGMS Decision on August 30, 2019 December 20, 2019
Fadlansyah Lubis Commissioner Jakarta EGMS Decision on August 31, 2019 December 23, 2022
Asmawi Syam Independent Commissioner Jakarta AGMS Decision on February 20, 2020 March 16, 2020
Iman Sugema Independent Commissioner Bogor AGMS Decision on February 20, 2020 June 17, 2020
Susyanto Commissioner Bogor AGMS Decision on February 20, 2020 August 14, 2020
Septian Hario Seto Independent Commissioner Jakarta AGMS Decision on February 20, 2020 July 27, 2020
Erwin Rijanto Slamet Independent Commissioner Jakarta March 15, 2023 August 14, 2020
Robertus Billitea Commissioner Jakarta AGMS Decision on March 15, 2023 September 11, 2023
Note:
1)
Transferring the previous assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner since 19
September 2023
2)
Served as Vice President Commissioner since September 19 2023
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FIT AND PROPERTEST AND BASIS FOR BOARD OF COMMISSIONERS’ APPOINTMENT AS MEMBERS
All members of the BNI Board of Commissioners have good integrity, competence and reputation. This is proven by
passing the fit and proper test as shown in the table below:
Period January 1 – March 15, 2023
Name Position Organizer Effective Date of Office Result
Agus Dermawan President Commissioner/
Financial Services Authority June 17, 2020 Pass
Wintarto Martowardojo Independent Commissioner
Vice President Commissioner/
Pradjoto Financial Services Authority June 17, 2020 Pass
Independent Commissioner
Sigit Widyawan1) Independent Commissioner Financial Services Authority September 7, 2018 Pass
Askolani Commissioner Financial Services Authority December 20, 2019 Pass
Fadlansyah Lubis Commissioner Financial Services Authority December 23, 2022 Pass
Asmawi Syam Independent Commissioner Financial Services Authority March 16, 2020 Pass
Iman Sugema Independent Commissioner Financial Services Authority June 17, 2020 Pass
Susyanto Commissioner Financial Services Authority August 14, 2020 Pass
Septian Hario Seto Independent Commissioner Financial Services Authority July 27, 2020 Pass
Erwin Rijanto Slamet Independent Commissioner Financial Services Authority August 14, 2020 Pass
Note:
1)
Ceased serving as Independent Commissioner since March 15 2023
Period March 15– September 19, 2023
Name Position Organizer Effective Date of Office Result
Agus Dermawan
President Commissioner/
Wintarto Financial Services Authority June 17, 2020 Pass
Independent Commissioner
Martowardojo1)
Vice President Commissioner/
Pradjoto Financial Services Authority June 17, 2020 Pass
Independent Commissioner
Sigit Widyawan2) Independent Commissioner Financial Services Authority March 15, 2023 Pass
Askolani Commissioner Financial Services Authority December 20, 2019 Pass
Fadlansyah Lubis Commissioner Financial Services Authority December 23, 2022 Pass
Asmawi Syam Independent Commissioner Financial Services Authority March 16, 2020 Pass
Iman Sugema Independent Commissioner Financial Services Authority June 17, 2020 Pass
Susyanto Commissioner Financial Services Authority August 14, 2020 Pass
Septian Hario Seto Independent Commissioner Financial Services Authority July 27, 2020 Pass
Erwin Rijanto Slamet Independent Commissioner Financial Services Authority August 14, 2020 Pass
Robertus Billitea3) Commissioner Financial Services Authority September 11, 2023 Pass
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner since 19 September 2023
2)
Ceased serving as Independent Commissioner on March 15 2023, was reappointed as Independent Commissioner on March 15 2023 and has been effective since March 15
2023 in accordance with Financial Services Authority Circular Letter No. 39/SEOJK.03/2016 dated 13 September 2016 concerning Fit and Proper Test for Prospective Controlling
Shareholders, Prospective Members of the Board of Directors, and Prospective Members of the Bank's Board of Commissioners
3)
Served as Commissioner since March 15 2023 and effective based on OJK approval from September 11 2023
Period September 19 – December 31, 2023
Name Position Organizer Effective Date of Office Result
In the OJK Fit
and Proper Test
President Commissioner/ Process as President
Pradjoto1) Financial Services Authority -2)
Independent Commissioner Commissioner/
Independent
Commissioner
In the OJK Fit
and Proper Test
Vice President
Pahala Nugraha Process as President
Commissioner/ Independent Financial Services Authority -4)
Mansury3) Commissioner/
Commissioner
Independent
Commissioner
Sigit Widyawan Independent Commissioner Financial Services Authority March 15, 2023 Pass
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2023 Management Company Management Discussion and Business Support
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Name Position Organizer Effective Date of Office Result
Askolani Commissioner Financial Services Authority December 20, 2019 Pass
Fadlansyah Lubis Commissioner Financial Services Authority December 23, 2022 Pass
Asmawi Syam Independent Commissioner Financial Services Authority March 16, 2020 Pass
Iman Sugema Independent Commissioner Financial Services Authority June 17, 2020 Pass
Susyanto Commissioner Financial Services Authority August 14, 2020 Pass
Septian Hario Seto Independent Commissioner Financial Services Authority July 27, 2020 Pass
Erwin Rijanto Slamet Independent Commissioner Financial Services Authority August 14, 2020 Pass
Robertus Billitea Commissioner Financial Services Authority September 11, 2023 Pass
Note:
1)Transferring the previously assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner since
19 September 2023
2)
Served as Vice President Commissioner since September 19 2023
BOARD OF COMMISSIONERS’ DISMISSAL AND RESIGNATION MECHANISM
The mechanism for dismissal and resignation of the Board 6. For members of the Board of Commissioners and
of Commissioners is based on BNI’s Articles of Association among members of the Board of Commissioners and
as follows: members of the Board of Directors, there must be no
1. Members of the Board of Commissioners are appointed blood relationship up to the third degree, either in a
and dismissed by the GMS, where the GMS is attended straight line or side line, or a marriage relationship/
by Dwiwarna Series A shareholders and the Meeting’s familial relationship arising from marital ties, including
resolution shall be approved by Dwiwarna Series A son/daughter in law or brother/sister-in-law). In the
shareholders, by observing the provisions in the Articles event of such situation, the GMS has the authority to
of Association; dismiss one of them.
2. Members of the Board of Commissioners may at any 7. A member of the Board of Commissioners has the right
time be dismissed based on a GMS resolution by stating to resign from the position before the term of office ends
the reasons. The reason for dismissal of the related by notifying in writing of the intention to the Company.
member of the Board of Commissioners is carried out 8. The Company must convene a GMS to resolve the
in the event that it is based on fact that the member of resignation request of a member of the Board of
the Board of Commissioners, among others: Commissioners no longer than 90 (sixty) days after
a. Failed to perform the duties properly; receiving the resignation letter.
b. Violated the provisions of the Articles of Association 9. The Company must disclose the information to public
and/or laws and regulations; and submit to OJK no later than 2 (two) business
c. Engaged in actions that harms the Company and/ days after receiving such resignation request from the
or the State; member of the Board of Commissioners as referred
d. Committed an action that violated the ethics and/ to in point 7 and the results of the GMS convention as
or properness that shall be respected as member referred to in point 8 above.
of the Board of Commissioners; 10. Before the resignation becomes effective, the relevant
e. Has been found guilty by a Court decision that has member of Board of Commissioners will remain
permanent legal force; or obligated to complete the duties and responsibilities
f. Resigns. in accordance with the Articles of Association and
3. In addition to the aforementioned reasons for the applicable Laws and Regulations.
dismissal of member of the Board of Commissioners, 11. The member of the Board of Commissioners who
members of the Board of Commissioners may be resigns as mentioned above can still be held accountable
dismissed by the GMS based on other reasons that as a member of the Board of Commissioners since
are deemed appropriate by the GMS for the interests appointment until the approval date of the resignation
and objectives of the Company. at the GMS.
4. The decision to dismiss due to reasons as stated in point 12. The release of the responsibilities of the resigning
2 letter a, b, c, and d is carried out after the relevant members of the Board of Commissioners is given after
member is given opportunity to defend themselves the Annual GMS releases them.
in the GMS.
5. Dismissal as referred to in letter c and e is a dishonorable
discharge.
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Practices Governance Responsibility Commitment Statements
13. In the event that a member of Board of Commissioners To maintain objectivity and independency in performing
resigns and this causes the total number of Board of the functions and duties of supervision, as stipulated in
Commissioners to be less than 3 (three) people, then the POJK that regulates the implementation of governance
the resignation becomes valid if it has been resolved by for Commercial Banks, the Board of Commissioners is
GMS and a new member of Board of Commissioners has prohibited from participating in making decisions in the
been appointed, therefore, the minimum requirements Bank’s operational activities, except for:
of the number of members of Board of Commissioners 1. Provision of funds to related parties as stipulated in
is satisfied. the provisions on a legal lending limit for commercial
14. The position of a member of the Board of Commissioners banks; and
shall end in the event that: 2. Other matters set forth in the Bank’s Articles of
a. The resignation has become effective as referred Association or Laws and Regulations.
to in point 8 above.
b. They pass away; The decision making of the Bank’s operational activities
c. Their term of office ends; by the Board of Commissioners is part of the Board of
d. They are dismissed based on the GMS; or Commissioners’ supervisory duties, which does not negate
e. They are declared bankrupt by a Commercial the Board of Directors’ responsibilities for the Bank’s
Court which has legal binding force; permanent management activities.
or underguarded based on a court decision; and
f. They can no longer fulfill the requirements as a
member of the Board of Commissioners based BOARD OF COMMISSIONERS’ DIVISION OF
on Articles of Association and other laws and SUPERVISORY ROLES AND RESPONSIBILITIES
regulations. President Commissioners’ Duties
15. Members of the Board of Commissioners who resign 1. Coordinating the implementation of Board of
before or after the term of office ends, unless due Commissioners’ duties;
to death, shall still be responsible for actions whose 2. Chairing the Board of Commissioners’ Meetings;
accountability has not been received by the GMS. 3. Signing written documents including correspondence
with other Commissioners;
BOARD OF COMMISSIONERS’ 4. Representing the Board of Commissioners by
DUTIES AND RESPONSIBILITIES attending forums, meetings and events organized by
the authorities, Dwiwarna Series A Shareholders and
The Board of Commissioners duties and responsibilities other institutions;
include supervising the management policies, the general 5. Representing the Board of Commissioners in chairing
management of both the Company and the Company’s the Company’s General Meeting of Shareholders.
business carried out by the Board of Directors and providing
advice to the Board of Directors, including supervising Duties of Members of the Board of Commissioners
the implementation of the Company’s Long Term Plan, In addition to the above duties and responsibilities,
the Company’s Annual Work Plan and Budget, and the each member of the Bank’s Board of Commissioners
provisions in the Articles of Association, Resolutions of has additional roles and responsibilities. The division of
the General Meeting of Shareholders (GMS), as well as work for members of the BNI Board of Commissioners
the prevailing laws and regulations, for the benefit of is carried out by determining the distribution of the
the Company and in accordance with the purposes and positions of the Board of Commissioners’ members in
objectives of the Company. This is in line with the 2007 Committees established by the Board of Commissioners
Republic of Indonesia Law No. 40 of concerning Limited to assist with the smooth running of their duties, namely
Liability Companies, as partially amended by 2020 Law in the Audit Committee, the Risk Monitoring Committee,
No. 11 concerning Job Creation, and BNI’s Articles of the Nomination and Remuneration Committee and the
Association. Integrated Governance Committee.The appointment of each
Board of Commissioners member as a committee member
In carrying out their duties, each member of the Board of is regulated through a Board of Commissioners Decree.
Commissioners is obliged to:
1. Comply with the Articles of Association and laws and In 2023, there were changes in the Board of Commissioners
regulations, as well as the principles of professionalism, composition so the Board of Commissioners division
efficiency, transparency, independence, accountability, of duties and responsibilities was adapted to the latest
responsibility, as well as fairness and equality; needs and developments. The changes in the Board of
2. Have good faith, prudence and responsibility when Commissioners’ membership composition as committee
carrying out their supervisory duties and providing members during 2023 were as follows:
advice to the Board of Directors for the interests of
the Company and in accordance with the purpose and
objectives of the Company.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 685
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Period January 1 – March 15 2023
Distribution of Members of the Board of Commissioners as Committee Members
Name Position Period Division of Duties
President
Agus Dermawan • Chair of the Nomination and Remuneration
Commissioner/ • January 1, 2023 – September 19, 2023
Wintarto Committee
Independent • January 1, 2023 – September 19, 2023
Martowardojo • Chair of the Integrated Governance Committee
Commissioner
Vice President
• Chair of the Risk Monitoring Committee
Commissioner/ • January 1, 2023 – October 30, 2023
Pradjoto • Member of the Nomination and Remuneration
Independent • January 1, 2023 – September 21, 2023
Committee
Commissioner
Independent • January 1, 2023 – December 31, 2023 • Member of the Nomination and Remuneration
Sigit Widyawan1)
Commissioner • January 1, 2023 – December 31, 2023 Committee
• Member of the Nomination and Remuneration
• January 1, 2023 – December 31, 2023
Askolani Commissioner Committee
• January 1, 2023 – December 31, 2023
• Member of Integrated Governance Committee
• Member of the Nomination and Remuneration
• January 1, 2023 – December 31, 2023
Fadlansyah Lubis Commissioner Committee
• January 1, 2023 – December 31, 2023
• Member of the Risk Monitoring Committee
• Chair of the Audit Committee
Independent • January 1, 2023 – December 31, 2023
Asmawi Syam • Member of the Nomination and Remuneration
Commissioner • January 1, 2023 – December 31, 2023
Committee
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Iman Sugema Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Audit Committee
• Member of the Nomination and Remuneration
• January 1, 2023 – December 31, 2023
Susyanto Commissioner Committee
• January 1, 2023 – December 31, 2023
• Member of Integrated Governance Committee
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Septian Hario Seto Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Risk Monitoring Committee
• Member of the Nomination and Remuneration
Erwin Rijanto Independent • January 1, 2023 – December 31, 2023
Committee
Slamet Commissioner • January 1, 2023 – October 30, 2023
• Member of the Risk Monitoring Committee
Ceased serving as Independent Commissioner since March 15, 2023
1)
Period March 15– September 19, 2023
Distribution of Members of the Board of Commissioners as Committee Members
Name Position Period Division of Duties
President
Agus Dermawan • Chair of the Nomination and Remuneration
Commissioner/ • January 1, 2023 – September 19, 2023
Wintarto Committee
Independent • January 1, 2023 – September 19, 2023
Martowardojo1) • Chair of the Integrated Governance Committee
Commissioner
Vice President
• Chair of the Risk Monitoring Committee
Commissioner/ • January 1, 2023 – October 30, 2023
Pradjoto • Member of the Nomination and Remuneration
Independent • January 1, 2023 – September 21, 2023
Committee
Commissioner
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Sigit Widyawan2) Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Audit Committee
• Member of the Nomination and Remuneration
• January 1, 2023 – December 31, 2023
Askolani Commissioner Committee
• January 1, 2023 – December 31, 2023
• Member of Integrated Governance Committee
• Member of the Nomination and Remuneration
• January 1, 2023 – December 31, 2023
Fadlansyah Lubis Commissioner Committee
• January 1, 2023 – December 31, 2023
• Member of the Risk Monitoring Committee
• Chair of the Audit Committee
Independent • January 1, 2023 – December 31, 2023
Asmawi Syam • Member of the Nomination and Remuneration
Commissioner • January 1, 2023 – December 31, 2023
Committee
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Iman Sugema Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Audit Committee
• Member of the Nomination and Remuneration
• January 1, 2023 – December 31, 2023
Susyanto Commissioner Committee
• January 1, 2023 – December 31, 2023
• Member of Integrated Governance Committee
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Distribution of Members of the Board of Commissioners as Committee Members
Name Position Period Division of Duties
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Septian Hario Seto Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Risk Monitoring Committee
• Member of the Nomination and Remuneration
Erwin Rijanto Independent • January 1, 2023 – December 31, 2023
Committee
Slamet Commissioner • January 1, 2023 – October 30, 2023
• Member of the Risk Monitoring Committee
• Member of the Nomination and Remuneration
• September 21, 2023 – December 31, 2023 Committee
Robertus Billitea 3)
Commissioner
• September 21, 2023 – December 31, 2023 • Member of the Integrated Governance
Committee
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner since September 19, 2023
2)
Ceased serving as Independent Commissioner on March 15, 2023, was reappointed as Independent Commissioner on March 15, 2023 and has been effective since March 15,
2023 in accordance with Financial Services Authority Circular Letter No. 39/SEOJK.03/2016 dated September 13, 2016 concerning Fit and Proper Test for Prospective Controlling
Shareholders, Prospective Members of the Board of Directors, and Prospective Members of the Bank's Board of Commissioners
3)
Served as Commissioner since March 15, 2023 and effective based on OJK approval from September 11, 2023
Period March 19– December 31, 2023
Distribution of Members of the Board of Commissioners as Committee Members
Name Position Period Division of Duties
• Chair of the Risk Monitoring Committee
• September 21, 2023 – December 31,
• Member of the Nomination and Remuneration
Vice President 2023
Pradjoto 1)
Committee
Commissioner • October 30, 2023 – December 31,
• Chair of the Nomination and Remuneration
2023
Committee
• Member of the Nomination and Remuneration
Pahala Nugraha Vice President
October 30, 2023 – December 31, 2023 Committee
Mansury2) Commissioner
• Member of the Risk Monitoring Committee
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Sigit Widyawan Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Audit Committee
• Member of the Nomination and Remuneration
• January 1, 2023 – December 31, 2023
Askolani Commissioner Committee
• January 1, 2023 – December 31, 2023
• Member of Integrated Governance Committee
• January 1, 2023 – December 31, 2023
• Nomination and Remuneration Committee
Fadlansyah Lubis Commissioner • January 1, 2023 – December 31, 2023
• Member of the Risk Monitoring Committee
• January 1, 2023 – December 31, 2023 • Chair of the Audit Committee
Independent • January 1, 2023 – December 31, 2023 • Member of the Nomination and Remuneration
Asmawi Syam
Commissioner • September 21, 2023 – October 30, Committee
2023 • Chair of the Integrated Governance Committee
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Iman Sugema Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Audit Committee
• January 1, 2023 – December 31, 2023 • Member of the Nomination and Remuneration
Susyanto Commissioner • January 1, 2023 – December 31, 2023 Committee
• Member of Integrated Governance Committee
• Member of the Nomination and Remuneration
Independent • January 1, 2023 – December 31, 2023
Septian Hario Seto Committee
Commissioner • January 1, 2023 – December 31, 2023
• Member of the Risk Monitoring Committee
• January 1, 2023 – December 31, 2023 • Member of the Nomination and Remuneration
Erwin Rijanto Independent
• October 30, 2023 – December 31, Committee
Slamet Commissioner
2023 • Member of the Risk Monitoring Committee
• September 21, 2023 – December 31, • Member of the Nomination and Remuneration
2023 Committee
Robertus Billitea Commissioner
• September 21, 2023 – December 31, • Member of the Integrated Governance
2023 Committee
Information:
1)
Transferring the previously assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner since
19 September 2023 and in the OJK Fit and Proper Test process as President Commissioner/Independent Commissioner
2)
Served as Vice President Commissioner since September 19 2023 and in the OJK Fit and Proper Test process as President Commissioner/Independent Commissioner
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 687
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
BOARD OF COMMISSIONERS’ AUTHORITIES 6. Examine and review the periodic reports and Annual
Reports prepared by the Board of Directors, including
Based on the Bank’s Article of Association, the Board of signing the Annual Report;
Commissioners’ authorities include: 7. Provide explanations, opinions, and suggestions to the
1. Examining books, letters, and other documents, GMS on the Annual Report, if requested;
examining the cash for verification purposes and other 8. Prepare Minutes of the Board of Commissioners’
securities, and examining the Bank’s assets; Meetings and maintain 1 copy
2. Entering the yards, buildings, and offices used by the 9. Report to the Bank on any personal and/or familial
Bank; share ownership in the Bank and any other Companies;
3. Requesting explanations from the Board of Directors 10. Provide a report on the supervisory duties that were
and/or other officials on any issues related to the Bank’s performed in the previous fiscal year to the GMS;
management; 11. Provide an explanation on all matters questioned or
4. Understanding all policies and actions that have been requested by Dwiwarna Series A Shareholders with
and will be carried out by the Board of Directors; due observance of the laws and regulations particularly
5. Requesting the Board of Directors and/or other officials those applicable in Capital Market sector;
under the Board of Directors, with the consent of the 12. Perform other obligations in the framework of
Board of Directors attend the Board of Commissioners’ supervisory and advisory duties as long as they do not
Meeting; violate the laws and regulations, Articles of Association,
6. Appointing and dismissing a Secretary to the Board and/or GMS resolutions;
of Commissioners; 13. Grant approval in writing for legal acts performed by
7. Temporarily dismissing a member of the Board of the Board of Directors as required in BNI’s Articles of
Directors in accordance with the provisions stipulated Association with regard to the laws and regulations in
in the Articles of Association; the Capital Market sector:
8. Establishing an Audit Committee, Remuneration and a. Release/transfer and/or pledge the Bank’s assets
Nomination Committee, Risk Monitoring Committee, with criteria and values exceeding certain amounts
Integrated Governance Committee, and other stipulated by the Board of Commissioners, except
committees if deemed necessary with due observance assets that are recorded as inventories, with due
of the Bank’s capability; observance of the provisions in the capital market
9. Involving experts on certain matters and for a certain and banking sector;
time period at the Bank’s expense, whenever deemed b. Cooperate with other business entities or parties,
necessary; in the form of joint operations (KSO), business
10. Performing Bank management in certain circumstances cooperatives (KSU), license agreements, Build,
for a certain time period in accordance with the Operate, and Transfer (BOT), Build, Transfer, and
provisions stipulated in the Articles of Association; Operate (BTO), Build, Operate, and Own (BOO),
11. Approving the appointment and dismissal of the and other agreements that have the same nature,
Corporate Secretary and/or Head of the Internal Audit; same time period, or value exceeding those set by
12. Attending Meetings of the Board of Directors and the Board of Commissioners;
providing insights on matters discussed; c. Establish and change the Company’s logo;
13. Carrying out other supervisory authority as long as it d. Establish an organizational structure 1 (one) level
is not in contrary to the laws and regulations, Articles below the Board of Directors;
of Association, and/or GMS resolutions. e. Undertake capital participation with a specified value
as stipulated by the Board of Commissioners of
BOARD OF COMMISSIONERS’ OBLIGATIONS other companies, subsidiaries, and joint ventures
that is not in the framework of rescuing receivables
Based on BNI’s Articles of Association, the Board of with due observance of the provisions in the Capital
Commissioners is obliged to: Market sector;
1. Provide advice to the Board of Directors in conducting f. Establish subsidiaries and/or joint venture
the management of the Bank; companies with a certain value as stipulated by
2. Provide opinions and approval for the Bank’s Annual the Board of Commissioners with due observance
Work Plan and Budget, as well as other work plans of the provisions in the Capital Market sector;
prepared by the Board of Directors, in accordance with
the provisions of the Articles of Association;
3. Follow the Bank’s development, provide opinions
and suggestions to the GMS on any matters deemed
necessary for the management of the Bank;
4. Report to the Dwiwarna Series A Shareholders in the
event of any decline in the Bank’s performance;
5. Propose to the GMS the appointment of a Public
Accounting Firm to audit the Bank’s books;
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Practices Governance Responsibility Commitment Statements
g. Propose the Bank’s representative as a candidate • The principal of non-performing receivables which
member of the Board of Directors and Board of have been written off in the framework of credit
Commissioners in a subsidiaries that make a settlement, either partially or entirely; and
significant contribution to the Bank, and/or has • The difference between the principal value of
strategic value as stipulated by the Board of non-performing receivables that has been written
Commissioners; off with a transfer value including sales or with
h. Perform mergers, consolidations, acquisitions, the value of disposal of right; to be carried out
spinoffs, and liquidation of subsidiaries or joint- based on the Board of Directors’ policies that have
ventures with a certain value as stipulated by the been approved by the Board of Commissioners
Board of Commissioners with due observance of and in the amount of debt-cancelled limit set by
the provisions in the Capital Market sector; the GMS that shall remain in force until any new
i. Perform actions included in material transactions as limit has been determined by the GMS.
stipulated by the laws and regulations in the capital
market sector with certain values as determined by The Board of Commissioners’ approval regarding letters a,
the Board of Commissioners, except if such actions b, e, f, g, and h above, with certain limits and/ or criteria, is
are included in material transactions excluded by determined after obtaining the approval from the Dwiwarna
the laws and regulations applicable in the Capital Series A Shareholders. The determination of limits and/or
Market sector; criteria by the Board of Commissioners for the matters
j. Actions that are not stipulated in the RKAP; referred to in letters a, b, e, f, g, and h above is achieved
k. Actions to transfer including selling, releasing the after obtaining the approval of the Dwiwarna Series A
right to charge and/or not to charge again for: Shareholders, and stated in a Board of Commissioners’
Decree.
BOARD OF COMMISSIONERS’
BOARD OF COMMISSIONERS POLICY ON CONCURRENT POSITIONS
The Board of Commissioners does not have concurrent positions that are prohibited based on the applicable laws
and regulations. The Board of Commissioners’ concurrent positions that are allowed are based on the applicable Laws
and Regulations and are executed by the related members of the Board of Commissioners whilst not ignoring the
implementation of duties and responsibilities as members of the Bank’s Board of Commissioners.
Information on the concurrent positions for each member of the BNI Board of Commissioners as of December 31, 2023
is as follows:
Management Board Of
Member Of The Board
Political Parties And/Or
Of Directors Of State Other Positions In
Candidates/ Member of DPR, Other Positions That
Owned Enterprises, Accordance With The
Name DPD,DPRD Level I, And DPRD Can Cause a Conflict
Regional Owned Provisions Of Laws And
Level II And/Or Candidates Of Interest
Enterprises, Private Regulations
For Regional Head/ Deputy
Owned Enterprises
Regionsl Head
Pradjoto1) No No No No
Pahala Nugraha
No No No No
Mansury2)
Sigit Widyawan3) No No No No
Askolani No No No No
Fadlansyah Lubis No No No No
Asmawi Syam No No No No
Iman Sugema No No No No
Susyanto No No No No
Septian Hario Seto No No No No
Erwin Rijanto Slamet No No No No
Robertus Billitea4) No No No No
Note:
1)
Transferring the original assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner since 19
September 2023 and in the OJK Fit and Proper Test process as President Commissioner/Independent Commissioner
2)
Serving as Vice President Commissioner since September 19 2023 and in the OJK Fit and Proper Test process as Vice President Commissioner
3)
Ceased serving as Independent Commissioner on March 15 2023, and was reappointed as Independent Commissioner on March 15 2023 and served effectively on March 15
2023 in accordance with Financial Services Authority Circular Letter No. 39/SEOJK.03/2016 dated 13 September 2016 concerning Fit and Proper Test for Prospective Controlling
Shareholders, Prospective Members of the Board of Directors, and Prospective Members of the Bank's Board of Commissioners
4)
Served as Commissioner since March 15 2023 and effective based on OJK approval from September 11 2023
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BOARD OF COMMISSIONERS MEETING of Commissioners Decree No. KEP/010/ DK/2018 dated July 12,
Mechanism of Board of Commissioners Meetings 2018 concerning Rules for Board of Commissioners Meetings,
and Meetings of the Board of Commissioners with and Board of Commissioners and Board of Directors Meetings
the Board of Directors at PT Bank Negara Indonesia (Persero) Tbk, which contain
Based on the OJK Regulations and the Company’s Articles provisions concerning:
of Association No. 33/ POJK.04/2014 dated December 8, 2014 1. Meeting Schedule;
concerning the Board of Directors and Board of Commissioners 2. Meeting agenda;
of Issuers or Public Companies, the Company’s Articles of 3. Meeting Venue;
Association states that the Board of Commissioners is required 4. Meeting Participants;
to hold meetings at least 1 (one) time in 2 (two) months, and 5. Power and Representation;
hold joint meetings with the Directors regularly, at least 1 6. Meeting Summons;
(one) time in 4 (four) months. The Board of Commissioners 7. Meeting Attendance and Decision Making;
may also hold meetings at any time at the request of 1 (one) 8. Documentation of the implementation of the Meeting
or several members of the Board of Commissioners or the and administration of Minutes of Meeting;
Board of Directors, by specifying the matters to be discussed. 9. Decisions of the Board of Commissioners outside the
meeting;
The Board of Commissioners may also make valid decisions 10. Meeting of the Board of Commissioners through
without holding a Board of Commissioners Meeting Teleconference Media;
provided all members of the Board of Commissioners have 11. Format and materials for Meeting Presentations.
been notified in writing and all members of the Board of
Commissioners give their approval regarding the proposal The Board of Commissioners’ meetings consist of:
submitted in writing and sign the agreement. 1. Internal Meetings of the Board of Commissioners;
2. Board of Commissioners meetings by inviting the Field/
The Board of Commissioners has established procedures Sectoral Director or Senior Executive Vice President
and mechanisms and guidelines for holding Board of (SEVP);
Commissioners and Board of Directors meetings. This 3. Joint Meetings of the Board of Directors and the
procedure is regulated in the Board of Commissioners Board of Commissioners, Board of Commissioners
Decree No. Kep/049/ DK/2017 dated October 26, 2017 Meeting with the Board of Directors, attended by the
concerning Guidelines and Work Procedures for the Board Corporate Secretary and the Secretary to the Board of
of Commissioners, which was further elaborated in the Board Commissioners.
Agenda, Date And Participants Of The Board Of Commissioners Meetings In 2023
During 2023, the agenda, date and participants of the Board of Commissioners’ Meetings were as follows:
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
The Board of Commissioners meeting
invites the Related Director
1. Approval of Credit Facilities to related 1. Agus Dermawan Wintarto
1. Present
parties Martowardojo 1)
2. Present
2. Approval of the proposed changes to 2. Pradjoto
3. Present
the BNI Pension Fund Regulations 3. Sigit Widyawan 4)
4. Present
3. Appointment of an Independent 4. Askolani
5. Present
1 January 5, 2023 Consultant on Remuneration for 5. Asmawi Syam Video Conference
6. Present
the Board of Directors and Board of 6. Septian Hario Seto
7. Present
Commissioners 7. Iman Sugema
8. Present
8. Susyanto
9. Present
Internal Meeting of the Board of 9. Erwin Rijanto Slamet
10. Present
Commissioners 10. Fadlansyah Lubis
Approval of the 2023 BOC KPI and BOC
Committee Work Plan
The Board of Commissioners meeting
invites the Related Director 1. Agus Dermawan Wintarto
1. Present
1. Approval of Credit Facilities to related Martowardojo 1)
2. Present
parties 2. Pradjoto
3. Present
2. Determination of HPS for 3. Sigit Widyawan 4)
4. Present
Procurement of General Audit 4. Askolani
5. Present
2 January 12, 202 Services for the 2023 Financial Year 5. Asmawi Syam Video Conference
6. Present
3. Appointment of an Independent 6. Septian Hario Seto
7. Present
Consultant on Remuneration for 7. Iman Sugema
8. Present
the Board of Directors and Board of 8. Susyanto
9. Present
Commissioners 9. Erwin Rijanto Slamet
10. Present
4. Credit Consultation to the Board of 10. Fadlansyah Lubis
Commissioners
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Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
Meeting of the Board of Commissioners 1. Present
Martowardojo 1)
with the Board of Directors 2. Present
2. Pradjoto
1. Closing Audit Meeting for the 2022 3. Present
3. Sigit Widyawan 4)
Fiscal Year and BNI's Financial 4. Present
4. Askolani
January 19, Performance as of 31 December 2022 5. Present
3 5. Asmawi Syam Video Conference
2023 2. BNI Individual Health Level Self 6. Present
6. Septian Hario Seto
Assessment for position 31 December 7. Present
7. Iman Sugema
2022 8. Present
8. Susyanto
3. Proposed schedule and agenda for 9. Present
9. Erwin Rijanto Slamet
the 2022 BNI Annual GMS 10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
Meeting of the Board of Commissioners 1. Present
Martowardojo 1)
with the Board of Directors 2. Present
2. Pradjoto
1. BNI Financial Performance for the 3. Present
3. Sigit Widyawan 4)
December 2022 Period 4. Present
4. Askolani
January 26, 2. BNI DPLK Business Plan Monitoring 5. Present
4 5. Asmawi Syam Video Conference
2023 Report for Semester II-2022 6. Present
6. Septian Hario Seto
3. Approval of the BNI DPLK Risk 7. Present
7. Iman Sugema
Management Policy 8. Present
8. Susyanto
4. Approval of the proposed changes to 9. Present
9. Erwin Rijanto Slamet
the BNI Pension Fund Regulations 10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invited the Related Director 4. Present
4. Askolani
February 2, 1. Proposed Human Capital Policy 5. Present
5 5. Asmawi Syam Video Conference
2023 2. Credit Realization Report consulted 6. Present
6. Septian Hario Seto
with the Board of Commissioners for 7. Present
7. Iman Sugema
the 2022 Period 8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
The Board of Commissioners meeting
invited the Related Director
1. Proposed Human Capital Policy
(continued)
2. Organizational Management Policies,
Systems and Procedures
3. Update on Organizational Changes
2022 1. Agus Dermawan Wintarto
1. Present
4. Organizational Arrangement of the Martowardojo 1)
2. Present
Board of Directors 2. Pradjoto
3. Present
5. Proposed Organizational Changes 3. Sigit Widyawan 4)
4. Present
6. Progress Corporate Transformation 4. Askolani
February 9, 5. Present
6 7. Policy/Procedure for Nomination/ 5. Asmawi Syam Video Conference
2023 6. Present
Replacement of Directors and/or 6. Septian Hario Seto
7. Present
Board of Commissioners 7. Iman Sugema
8. Present
8. Company Talent Management 8. Susyanto
9. Present
Policies/Systems and SOE Talent 9. Erwin Rijanto Slamet
10. Present
Proposals 10. Fadlansyah Lubis
9. Capacity Development Program
for Directors and/or Board of
Commissioners 2022
10. Proposed Capacity Development
Program for Members of the
Board of Directors and/or Board of
Commissioners 2023
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 691
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2023 Management Company Management Discussion and Business Support
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Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
The Board of Commissioners meeting 4. Present
4. Askolani
February 22, invites the Related Director 5. Present
7 5. Asmawi Syam Video Conference
2023 1. Discussion of BNI Talent 6. Present
6. Septian Hario Seto
2. 2. BNI Talent Interview 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
The Board of Commissioners meeting 1. Present
Martowardojo 1)
invites the Related Director 2. Present
2. Pradjoto
1. Policies/Systems for managing 3. Present
3. Sigit Widyawan 4)
the performance of the Board of 4. Present
4. Askolani
February 23, Directors, Achieving the performance 5. Present
8 5. Asmawi Syam Video Conference
2023 of the Board of Directors in 2022, and 6. Present
6. Septian Hario Seto
setting KPI targets for the Board of 7. Present
7. Iman Sugema
Directors in 2023 8. Present
8. Susyanto
2. One on one Board of Directors 9. Present
9. Erwin Rijanto Slamet
interview 10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
The Board of Commissioners meeting 2. Pradjoto
3. Present
invited the Related Director 3. Sigit Widyawan 4)
One on one Board of Directors interview 4. Present
4. Askolani
February 24, 5. Present
9 5. Asmawi Syam Video Conference
2023 Internal Meeting of the Board of 6. Present
Commissioners 6. Septian Hario Seto
7. Present
Internal Meeting of the Board of 7. Iman Sugema
8. Present
Commissioners 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Not Present
The Board of 3. Sigit Widyawan 4)
The Board of Commissioners meeting 4. Present
Commissioners 4. Askolani
invited the Related Director 5. Present
10 meeting invited 5. Asmawi Syam Video Conference
The Board of Commissioners meeting 6. Present
the Related 6. Septian Hario Seto
invited the Related Director 7. Present
Director 7. Iman Sugema
8. Not Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Not Present
10. Fadlansyah Lubis
The Board of Commissioners meeting
invited the Related Director 1. Agus Dermawan Wintarto
1. Present
1. 2022 DPLK Governance Report and Martowardojo 1)
2. Present
2022 DPLK Supervision Report 2. Pradjoto
3. Present
2. Determination of External KAP for 3. Sigit Widyawan 4)
4. Present
Audit of BNI Financial Reports for 4. Askolani
February 28, 5. Present
11 Financial Year 2023 5. Asmawi Syam Video Conference
202 6. Present
3. Independent BOD and BOC 6. Septian Hario Seto
7. Not Present
Remuneration Consultant Report, as 7. Iman Sugema
8. Present
well as BOD and BOC Remuneration 8. Susyanto
9. Present
Proposals 9. Erwin Rijanto Slamet
10. Present
4. Proposed AGMS Resolutions for the 10. Fadlansyah Lubis
2022 financial year
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Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invites the Related Director 4. Present
4. Askolani
1. Credit Consultation to the Board of 5. Present
12 March 2, 2023 5. Asmawi Syam Video Conference
Commissioners 6. Present
6. Septian Hario Seto
2. Determination of Subsidiary 7. Present
7. Iman Sugema
Company Management 8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
The Board of Commissioners meeting 4. Not Present
4. Askolani
invited the Related Director 5. Present
13 March 9, 2023 5. Asmawi Syam Video Conference
Discussion of Enterprise Banking 6. Present
segment debtors 6. Septian Hario Seto
7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
The Board of Commissioners meeting 3. Sigit Widyawan 4)
4. Not Present
invites the Related Director 4. Askolani
5. Present
14 March 14, 2023 1. 2022 BNI DPLK Health Level 5. Asmawi Syam Video Conference
6. Present
Assessment Report 6. Septian Hario Seto
7. Present
2. Others 7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
The Board of Commissioners meeting 4. Present
4. Askolani
invited the Related Director 5. Present
15 March 16, 2023 5. Asmawi Syam Video Conference
Discussion of Enterprise Banking 6. Not Present
segment debtors (continued) 6. Septian Hario Seto
7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invites the Related Director 4. Present
4. Askolani
1. Organizational Arrangement of the 5. Present
5. Asmawi Syam
16 March 29, 2023 BNI Board of Directors (Directorate 6. Present Video Conference
6. Septian Hario Seto
Division). 7. Present
7. Iman Sugema
2. Credit Consultation to the Board of 8. Present
8. Susyanto
Commissioners 9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
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2023 Management Company Management Discussion and Business Support
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Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Internal Meeting of the Board of Martowardojo 1)
2. Present
Commissioners 2. Pradjoto
3. Present
3. Sigit Widyawan 4)
1. The Board of Commissioners 4. Not Present
4. Askolani
5. Present
meeting invites the Related Director 5. Asmawi Syam
17 March 30, 2023 6. Present Video Conference
2. Credit Consultation to the Board of 6. Septian Hario Seto
7. Present
Commissioners 7. Iman Sugema
8. Present
3. Consultation on writing off 8. Susyanto
9. Present
credit books with the Board of 9. Erwin Rijanto Slamet
10. Not Present
Commissioners 10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
invites the Related Director 5. Asmawi Syam
18 April 4, 2023 6. Not Present Video Conference
Discussion of Commercial Banking 6. Septian Hario Seto
segment debtors 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
The Board of Commissioners meeting 2. Not Present
2. Pradjoto
invited the Related Director 3. Present
3. Sigit Widyawan 4)
1. Proposed General Policy for Internal 4. Not Present
4. Askolani
Control Systems (KUSPI) 5. Not Present
5. Asmawi Syam
19 April 6, 2023 2. Discussion of Commercial Banking 6. Present Video Conference
6. Septian Hario Seto
segment debtors (continued) 7. Present
7. Iman Sugema
8. Present
8. Susyanto
Internal Meeting of the Board of 9. Present
Commissioners 9. Erwin Rijanto Slamet
10. Not Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Not Present
2. Pradjoto
3. Present
Meeting of the Board of Commissioners 3. Sigit Widyawan 4)
4. Present
with the Board of Directors 4. Askolani
5. Present
1. BNI Financial Performance as of 5. Asmawi Syam
20 April 13, 2023 6. Present Video Conference
March 31 2023 6. Septian Hario Seto
7. Not Present
2. Credit Consultation to the Board of 7. Iman Sugema
8. Present
Commissioners 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Not Present
2. Pradjoto
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invite the Related Director 4. Not Present
4. Askolani
1. Individual BNI Risk Profile Position 31 5. Not Present
5. Asmawi Syam
21 April 27, 2023 March 2023 6. Present Video Conference
6. Septian Hario Seto
2. Payment Service Provider Report 7. Present
7. Iman Sugema
3. Credit Consultation to the Board of 8. Present
8. Susyanto
Commissioners 9. Present
9. Erwin Rijanto Slamet
10. Not Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
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Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
invited the Related Director 5. Asmawi Syam
22 May 2, 2023 6. Not Present Video Conference
Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Not Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
The Board of Commissioners meeting 3. Sigit Widyawan 4)
4. Present
invites the Related Director 4. Askolani
5. Present
1. BNI Overseas Branch Office Overview 5. Asmawi Syam
23 May 4, 2023 6. Present Hybrid
Report 6. Septian Hario Seto
7. Present
2. Credit Consultation to the Board of 7. Iman Sugema
8. Present
Commissioners 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
The Board of Commissioners meeting Martowardojo 1)
2. Present
invites the Related Director 2. Pradjoto
3. Present
1. Annual Audit and Consultation Plan 3. Sigit Widyawan 4)
4. Present
for 2023 4. Askolani
5. Present
2. Approval of the Plan for Additional 5. Asmawi Syam
24 May 11, 2023 6. Present Hybrid
Capital Inclusion and Provision of 6. Septian Hario Seto
7. Present
Funds to Related Parties in Subsidiary 7. Iman Sugema
8. Present
Companies 8. Susyanto
9. Present
3. Determination of Subsidiary 9. Erwin Rijanto Slamet
10. Present
Company Management 10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
The Board of Commissioners meeting 2. Pradjoto
3. Present
invited the Related Director 3. Sigit Widyawan 4)
4. Present
1. Determination of 2023 Directors' KPI 4. Askolani
5. Present
25
May 19, Targets and Management Contracts 5. Asmawi Syam
6. Present Hybrid
2023 2. Approval of BNI's 2023 Risk Appetite 6. Septian Hario Seto
7. Present
Statement 7. Iman Sugema
8. Present
3. Credit Consultation to the Board of 8. Susyanto
9. Present
Commissioners 9. Erwin Rijanto Slamet
10. Not Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
The Board of Commissioners meeting 2. Present
2. Pradjoto
invites the Related Director 3. Present
3. Sigit Widyawan 4)
1. Update regarding proposals from 4. Present
4. Askolani
Subsidiary Company management 5. Present
5. Asmawi Syam
26 May 25, 2023 2. Change of KNR members 6. Present Hybrid
6. Septian Hario Seto
3. Update on the Executive Education of 7. Present
7. Iman Sugema
the Board of Commissioners 8. Present
8. Susyanto
4. Discussion of Commercial Banking 9. Present
9. Erwin Rijanto Slamet
Segment Debtors (continued) 10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 695
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invited the Related Director 4. Present
4. Askolani
1. Plans and Developments for 5. Present
5. Asmawi Syam
27 May 31, 2023 Remedial and Recovery Performance 6. Not Present Hybrid
6. Septian Hario Seto
2023 7. Present
7. Iman Sugema
2. Discussion of Commercial Banking 8. Present
8. Susyanto
Segment Debtors (continued) 9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Not Present
The Board of Commissioners meeting 4. Askolani
5. Present
invites the Related Director 5. Asmawi Syam
28 June 8, 2023 6. Present Hybrid
1. Employee Remuneration Policy 6. Septian Hario Seto
7. Present
2. Digitalization of Human Capital 7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Not Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
The Board of Commissioners meeting
invites the Related Director 1. Agus Dermawan Wintarto
1. Present
1. Credit Write-Off Consultation with the Martowardojo 1)
2. Not Present
Board of Commissioners, as well as 2. Pradjoto
3. Present
the next Credit Write-Off Plan during 3. Sigit Widyawan 4)
4. Present
2023 4. Askolani
5. Present
2. Credit Consultation to the Board of 5. Asmawi Syam
29 June 15, 2023 6. Present Hybrid
Commissioners 6. Septian Hario Seto
7. Present
3. Determination of the composition of 7. Iman Sugema
8. Present
the management of the subsidiary 8. Susyanto
9. Present
company 9. Erwin Rijanto Slamet
10. Not Present
4. KNR Self Assessment related to OJK 10. Fadlansyah Lubis
11. Present
Fit and Proper Test for Members of 11. Robertus Billitea 5)
the Board of Commissioners
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Not Present
invited the Related Director 5. Asmawi Syam
30 June 16, 2023 6. Present Hybrid
Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Not Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
Meeting of the Board of Commissioners 2. Pradjoto
3. Present
with the Board of Directors 3. Sigit Widyawan 4)
4. Present
1. Approval of the BNI RBB Revision for 4. Askolani
5. Present
Fiscal Year 2023 5. Asmawi Syam
31 June 22, 2023 6. Present Hybrid
2. KAP Evaluation Results for BNI 6. Septian Hario Seto
7. Present
Financial Reports for Fiscal Year 2022 7. Iman Sugema
8. Present
3. Credit Consultation to the Board of 8. Susyanto
9. Not Present
Commissioners 9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
invited the Related Director 5. Asmawi Syam
32 June 27, 2023 6. Present Hybrid
Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Not Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
The Board of Commissioners meeting 3. Sigit Widyawan 4)
4. Present
invited the Related Director 4. Askolani
5. Present
1. Credit Consultation to the Board of 5. Asmawi Syam
33 July 6, 2023 6. Present Hybrid
Commissioners 6. Septian Hario Seto
7. Present
2. Discussion of Commercial Banking 7. Iman Sugema
8. Present
Segment Debtors (continued) 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
The Board of Commissioners meeting 2. Present
2. Pradjoto
invited the Related Director 3. Present
3. Sigit Widyawan 4)
1. Credit Consultation to the Board of 4. Present
4. Askolani
Commissioners 5. Present
5. Asmawi Syam
34 July 13, 2023 2. Finalization of HC Policy, Policy, 6. Present Hybrid
6. Septian Hario Seto
Implementation and Report 7. Present
7. Iman Sugema
on Sanctions, and System, 8. Present
8. Susyanto
Implementation and Impact of Talent 9. Present
9. Erwin Rijanto Slamet
and Employee Development 10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Meeting of the Board of Commissioners Martowardojo 1)
2. Present
with the Board of Directors 2. Pradjoto
3. Present
1. Approval of the BNI Stock Split 3. Sigit Widyawan 4)
4. Present
Plan Proposal and the EGMS 4. Askolani
5. Present
Implementation Proposal 5. Asmawi Syam
35 July 20, 2023 6. Not Present Hybrid
2. BNI's Financial Performance in 6. Septian Hario Seto
7. Present
Quarter II 2023 7. Iman Sugema
8. Present
3. Individual BNI Health Level and Risk 8. Susyanto
9. Present
Profile Self-Assessment Results as of 9. Erwin Rijanto Slamet
10. Present
30 June 2023 10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
Internal Meeting of the Board of 3. Sigit Widyawan 4)
4. Present
Commissioners 4. Askolani
5. Present
1. Term of Service for Independent 5. Asmawi Syam
36 July 27, 2023 6. Present Video Conference
Members of the Board of 6. Septian Hario Seto
7. Present
Commissioners Committees 7. Iman Sugema
8. Present
2. Others 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 697
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
The Board of Commissioners meeting 3. Sigit Widyawan 4)
4. Not Present
invited the Related Director 4. Askolani
5. Present
1. Credit Consultation to the Board of 5. Asmawi Syam
37 August 3, 2023 6. Present
Commissioners 6. Septian Hario Seto
7. Present
2. Discussion of Commercial Banking 7. Iman Sugema
8. Present
Segment Debtors (continued) 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
The Board of Commissioners meeting 1. Present
Martowardojo 1)
invited the Related Director 2. Present
2. Pradjoto
1. Remedial & Recovery Progress Report 3. Present
3. Sigit Widyawan 4)
until June 2023, as well as Credit 4. Present
4. Askolani
Write-Off Consultations to the Board 5. Present
5. Asmawi Syam
38 August 10, 2023 of Commissioners 6. Present
6. Septian Hario Seto
2. Evaluation of the Implementation 7. Present
7. Iman Sugema
of BNI's Compliance and APU PPT 8. Present
8. Susyanto
Functions for Semester I 2023 9. Present
9. Erwin Rijanto Slamet
3. BNI Material Case Progress Report for 10. Present
10. Fadlansyah Lubis
Semester I 2023 11. Present
11. Robertus Billitea 5)
The Board of Commissioners meeting
invited the Related Director
1. Credit Consultation to the Board of 1. Agus Dermawan Wintarto
1. Present
Commissioners Martowardojo 1)
2. Present
2. Discussion of strategies related to the 2. Pradjoto
3. Present
evaluation of BNI's RBB for 2023-2025 3. Sigit Widyawan 4)
4. Present
3. BNI DPLK Report Semester I/2023, 4. Askolani
5. Present
August 16, including: Business Plan Realization, 5. Asmawi Syam
39 6. Present
2023 6. Septian Hario Seto
Supervision of Business Realization, 7. Present
APU PPT, and Risk Management 7. Iman Sugema
8. Present
Accountability 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
Internal Meeting of the Board of 10. Fadlansyah Lubis
11. Present
Commissioners 11. Robertus Billitea 5)
Appointment of BNI EGMS Chairman in
2023
The Board of Commissioners meeting 1. Agus Dermawan Wintarto
1. Present
invited the Related Director Martowardojo 1)
2. Present
1. Achievement of KPI for the Company 2. Pradjoto
3. Present
and Individual Directors Semester 3. Sigit Widyawan 4)
4. Present
I - 2023 4. Askolani
5. Present
August 24, 2. Approval of Granting Counterparty 5. Asmawi Syam
40 6. Present
2023 Limits to Related Parties 6. Septian Hario Seto
7. Present
3. Approval of Credit Facilities to 7. Iman Sugema
8. Present
Related Parties 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
Internal Meeting of the Board of 10. Fadlansyah Lubis
Commissioners 11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
4. Askolani
The Board of Commissioners meeting 5. Present
August 31, 5. Asmawi Syam
41 invited the Related Director 6. Present
2023 6. Septian Hario Seto
One on One KPI Board of Directors 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
4. Askolani
The Board of Commissioners meeting 5. Present
September 1, 5. Asmawi Syam
42 invited the Related Director 6. Present
2023 6. Septian Hario Seto
One on One KPI Board of Directors 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
September 7, invited the Related Director 5. Asmawi Syam
43 6. Present
2023 Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
September 11, invited the Related Director 5. Asmawi Syam
44 6. Present
2023 Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Present
2. Pradjoto
3. Present
The Board of Commissioners meeting 3. Sigit Widyawan 4)
invited the Related Director 4. Present
4. Askolani
Credit Consultation to the Board of 5. Present
September 14, 5. Asmawi Syam
45 Commissioners 6. Present
2023 6. Septian Hario Seto
7. Present
Internal Meeting of the Board of 7. Iman Sugema
8. Present
Commissioners 8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Present
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
September 21, invited the Related Director 5. Asmawi Syam
46 6. Present
2023 Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 699
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
The Board of Commissioners meeting 3)
2. Present
invited the Related Director 3. Present
3. Sigit Widyawan 4)
1. Kick-Off Meeting Audit of BNI 4. Present
4. Askolani
Financial Reports for Fiscal Year 2023 5. Present
September 27, 5. Asmawi Syam
47 2. Proposed Long Term Incentive (LTI) 6. Present
2023 6. Septian Hario Seto
for Board of Directors and Board of 7. Present
7. Iman Sugema
Commissioners 8. Present
8. Susyanto
3. Credit Consultation to the Board of 9. Present
9. Erwin Rijanto Slamet
Commissioners 10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
The Board of Commissioners meeting 2. Pahala Nugraha Mansury
2. Present
invited the Related Director 3)
3. Present
1. Approval of the 2023 Internal Audit 3. Sigit Widyawan 4)
4. Present
Charter Update 4. Askolani
5. Present
2. Evaluation of Anti-Fraud Strategy, 5. Asmawi Syam
48 October 5, 2023 6. Present Hybrid
Whistle Blowing System (WBS), and 6. Septian Hario Seto
7. Present
Significant Fraud Reports 7. Iman Sugema
8. Present
3. Evaluation of the Implementation of 8. Susyanto
9. Present
Consumer and Community Protection 9. Erwin Rijanto Slamet
10. Present
in the Financial Services Sector at BNI 10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Present
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invited the Related Director 4. Present
4. Askolani
1. Remedial & Recovery Progress Report 5. Present
October 12, 5. Asmawi Syam
49 up to September 2023, as well as 6. Present Hybrid
2023 6. Septian Hario Seto
Credit Write-Off Consultations to the 7. Present
7. Iman Sugema
Board of Commissioners 8. Present
8. Susyanto
2. Discussion of HC Policy (finalization) 9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
The Board of Commissioners meeting 2. Pahala Nugraha Mansury
2. Present
invited the Related Director 3)
3. Present
1. Self Assessment of BNI Risk Profile 3. Sigit Widyawan 4)
4. Present
for Quarter III - 2023 4. Askolani
5. Present
October 19, 2. Audit Committee Approval of the Use 5. Asmawi Syam
50 6. Present Hybrid
2023 of KAP for the Implementation of 6. Septian Hario Seto
7. Present
Non-Assurance Services at BNI Life 7. Iman Sugema
8. Present
Insurance 8. Susyanto
9. Present
3. Credit Consultation to the Board of 9. Erwin Rijanto Slamet
10. Present
Commissioners 10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
Meeting of the Board of Commissioners 2. Pahala Nugraha Mansury
3)
2. Present
with the Board of Directors 3. Present
1. Financial performance of BNI and BNI 3. Sigit Widyawan 4)
4. Present
subsidiary companies for the third 4. Askolani
5. Present
October 26, quarter of 2023 5. Asmawi Syam
51 6. Present Hybrid
2023 2. Credit Consultation to the Board of 6. Septian Hario Seto
7. Present
Commissioners 7. Iman Sugema
8. Present
8. Susyanto
9. Present
Internal Meeting of the Board of 9. Erwin Rijanto Slamet
Commissioners 10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Present
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invited the Related Director 4. Present
4. Askolani
1. Discussion of Commercial Banking 5. Present
November 2, 5. Asmawi Syam
52 Segment Debtors (Continued) 6. Present Hybrid
2023 6. Septian Hario Seto
2. Development of Head Office and 7. Present
7. Iman Sugema
Regional Organizations as a result of 8. Present
8. Susyanto
Corporate Transformation 9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Not Present
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
November 9, invited the Related Director 5. Asmawi Syam
53 6. Present Hybrid
2023 Discussion of Commercial Banking 6. Septian Hario Seto
Segment Debtors (Finalization) 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Present
The Board of Commissioners meeting
3. Present
invited the Related Director 3. Sigit Widyawan 4)
4. Present
1. Permit for Procurement Principles 4. Askolani
5. Present
November 16, and Budget Determination of KAP 5. Asmawi Syam
54 6. Present Hybrid
2023 for the General Audit for the 2024 6. Septian Hario Seto
7. Present
Financial Year 7. Iman Sugema
8. Present
2. Credit Consultation to the Board of 8. Susyanto
9. Present
Commissioners 9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Present
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
November 20, invited the Related Director 5. Asmawi Syam
55 6. Present Hybrid
2023 Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
2. Pahala Nugraha Mansury Present
Meeting of the Board of Commissioners 3) Present
with the Board of Directors 3. Sigit Widyawan 4) Present
1. Approval of BNI RBB 2024 - 2026, BNI 4. Askolani Present
RKAP 2024 and BNI RAKB 2024 Present
November 23, 5. Asmawi Syam
56 Present Hybrid
2023 2. Approval of BNI's Corporate Plan for 6. Septian Hario Seto Present
2024 – 2028 7. Iman Sugema Present
3. Approval of the 2023/2024 BNI 8. Susyanto Present
Recovery Plan Document 9. Erwin Rijanto Slamet Present
10. Fadlansyah Lubis Present
11. Robertus Billitea 5)
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 701
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Pradjoto 2)
The Board of Commissioners meeting 1. Present
2. Pahala Nugraha Mansury
invited the Related Director 3)
2. Not Present
1. Proposed Long Term Incentive (LTI) 3. Present
3. Sigit Widyawan 4)
for Directors and Commissioners 4. Present
4. Askolani
2. Approval of the Determination of 5. Present
November 30, 5. Asmawi Syam
57 Subsidiary Company Management 6. Present Hybrid
2023 6. Septian Hario Seto
3. Credit Consultation to the Board of 7. Present
7. Iman Sugema
Commissioners 8. Present
8. Susyanto
4. Consultation on writing off 9. Present
9. Erwin Rijanto Slamet
credit books with the Board of 10. Present
10. Fadlansyah Lubis
Commissioners 11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
The Board of Commissioners meeting 1. Present
2. Pahala Nugraha Mansury
invited the Related Director 3)
2. Present
1. Credit Consultation to the Board of 3. Present
3. Sigit Widyawan 4)
Commissioners 4. Present
4. Askolani
2. Approval of the General Risk 5. Present
December 7, 5. Asmawi Syam
58 Management Policy (KUMR) and 6. Present Hybrid
2023 6. Septian Hario Seto
General Integrated Risk Management 7. Present
7. Iman Sugema
Policy (KUMRT) 8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
Internal Meeting of the Board of 10. Present
Commissioners 10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Not Present
3. Present
3. Sigit Widyawan 4)
The Board of Commissioners meeting 4. Present
invited the Related Director 4. Askolani
5. Present
December 11, Approval of Updates to APU, PPT and 5. Asmawi Syam
59 6. Present Video Conference
2023 PPPSPM Policies & Procedures from BNI 6. Septian Hario Seto
(including APU PPT Custody) and BNI 7. Present
7. Iman Sugema
DPLK APU, PPT and PPPSPM Policies 8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
The Board of Commissioners meeting 1. Pradjoto 2)
1. Present
invited the Related Director 2. Pahala Nugraha Mansury
2. Present
1. Evaluation of BNI's Internal Control 3)
3. Present
System (including the Effectiveness 3. Sigit Widyawan 4)
4. Present
of BNI's Internal Audit) 4. Askolani
5. Present
December 14, 2. Evaluation of the Information 5. Asmawi Syam
60 6. Present Hybrid
2023 Technology Strategic Plan (including 6. Septian Hario Seto
7. Present
discussion regarding the realization 7. Iman Sugema
8. Present
of the Information Technology 8. Susyanto
9. Present
Program) 9. Erwin Rijanto Slamet
10. Present
3. Credit Consultation to the Board of 10. Fadlansyah Lubis
11. Present
Commissioners 11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Not Present
3. Present
3. Sigit Widyawan 4)
4. Present
The Board of Commissioners meeting 4. Askolani
5. Present
December 20, invited the Related Director 5. Asmawi Syam
61 6. Present Video Conference
2023 Credit Consultation to the Board of 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
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Practices Governance Responsibility Commitment Statements
Board of Commissioners Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Present
The Board of Commissioners meeting 3. Present
3. Sigit Widyawan 4)
invited the Related Director 4. Present
4. Askolani
1. Consultation on writing off 5. Present
December 21, 5. Asmawi Syam
62 credit books with the Board of 6. Present Hybrid
2023 6. Septian Hario Seto
Commissioners 7. Present
7. Iman Sugema
2. Credit Consultation to the Board of 8. Present
8. Susyanto
Commissioners 9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Not Present
11. Robertus Billitea 5)
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury
3)
2. Present
3. Present
3. Sigit Widyawan 4)
4. Not Present
The Board of Commissioners meeting 4. Askolani
5. Present
December 28, invited the Related Director 5. Asmawi Syam
63 6. Not Present Video Conference
2023 Discussion regarding the 2022 External 6. Septian Hario Seto
Audit Examination 7. Present
7. Iman Sugema
8. Present
8. Susyanto
9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner from September 19, 2023
2)
Transferring his original assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner starting
September 19, 2023, in the OJK Fit & Proper Test process as President Commissioner/Independent Commissioner
3)
Served as Vice President Commissioner since September 19, 2023, in the OJK Fit & Proper Test process as Vice President Commissioner
4)
Reappointed for the second time as Independent Commissioner since March 15, 2023
5)
Served as Commissioner since March 15, 2023 and effective based on OJK approval from September 11, 2023
Joint Board Of Commissioners With The Board Of Directors Meetings
During 2023, the Board of Commissioners held joint meetings with the Board of Directors with the following agenda,
dates and participation:
Board of Commissioners and Board of Directors Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
Meeting of the Board of 1. Agus Dermawan Wintarto
Commissioners with the Board of 1. Present
Martowardojo 1)
Directors 2. Present
2. Pradjoto
1. Closing Audit Meeting for the 2022 3. Present
3. Sigit Widyawan 4)
Fiscal Year and BNI's Financial 4. Present
4. Askolani
January 19, Performance as of 31 December 5. Present
1 5. Asmawi Syam Video Conference
2023 2022 6. Present
6. Septian Hario Seto
2. BNI Individual Soundness Level 7. Present
7. Iman Sugema
Self-Assessment for position 31 8. Present
8. Susyanto
December 2022 9. Present
9. Erwin Rijanto Slamet
3. Proposed Schedule and Agenda 10. Present
10. Fadlansyah Lubis
for the 2022 BNI Annual GMS
Meeting of the Board of
1. Agus Dermawan Wintarto
Commissioners with the Board of 1. Present
Directors Martowardojo 1)
2. Present
2. Pradjoto
1. BNI Financial Performance for the 3. Present
3. Sigit Widyawan 4)
December 2022 Period 4. Present
4. Askolani
January 26, 2. BNI DPLK Business Plan 5. Present
2 5. Asmawi Syam Video Conference
2023 Monitoring Report for Semester 6. Present
6. Septian Hario Seto
II-2022 7. Present
7. Iman Sugema
3. Approval of BNI DPLK Risk 8. Present
8. Susyanto
Management Policy 9. Present
9. Erwin Rijanto Slamet
4. Approval of Proposed Changes to 10. Present
10. Fadlansyah Lubis
BNI Pension Fund Regulations
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 703
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Commissioners and Board of Directors Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Agus Dermawan Wintarto
1. Present
Martowardojo 1)
2. Absent
2. Pradjoto
Meeting of the Board of 3. Present
3. Sigit Widyawan 4)
Commissioners with the Board of 4. Present
4. Askolani
Directors 5. Present
5. Asmawi Syam
3 April 13, 2023 1. BNI Financial Performance as of 6. Present Video Conference
6. Septian Hario Seto
March 31, 2023 7. Absent
7. Iman Sugema
2. Credit Consultation to the Board of 8. Present
8. Susyanto
Commissioners 9. Present
9. Erwin Rijanto Slamet
10. Present
10. Fadlansyah Lubis
11. Present
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
1. Present
Meeting of the Board of Martowardojo 1)
2. Present
Commissioners with the Board of 2. Pradjoto
3. Present
Directors 3. Sigit Widyawan 4)
4. Present
1. Approval of BNI RBB Revision for 4. Askolani
5. Present
Fiscal Year 2023 5. Asmawi Syam
4 June 22, 2023 6. Present Hybrid
2. KAP Evaluation Results for BNI 6. Septian Hario Seto
7. Present
Financial Reports for Fiscal Year 7. Iman Sugema
8. Present
2022 8. Susyanto
9. Absent
3. Credit Consultation to the Board of 9. Erwin Rijanto Slamet
10. Present
Commissioners 10. Fadlansyah Lubis
11. Absent
11. Robertus Billitea 5)
1. Agus Dermawan Wintarto
Meeting of the Board of 1. Present
Martowardojo 1)
Commissioners with the Board of 2. Present
2. Pradjoto
Directors 3. Present
3. Sigit Widyawan 4)
1. Approval of the BNI Stock Split 4. Present
4. Askolani
Plan Proposal and the EGMS 5. Present
5. Asmawi Syam
5 July 20, 2023 Implementation Proposal 6. Absent Hybrid
6. Septian Hario Seto
2. BNI Financial Performance as of 7. Present
7. Iman Sugema
Quarter II 2023 8. Present
8. Susyanto
3. Individual BNI Soundness Level 9. Present
9. Erwin Rijanto Slamet
and Risk Profile Self-Assessment 10. Present
10. Fadlansyah Lubis
Results as of June 30 2023 11. Present
11. Robertus Billitea 5)
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Practices Governance Responsibility Commitment Statements
Board of Commissioners and Board of Directors Meetings
No. Date Meeting Agenda Meeting Participants Attended Note
1. Pradjoto 2)
1. Present
2. Pahala Nugraha Mansury 3) 2. Present
Meeting of the Board of 3. Sigit Widyawan 4) 3. Present
Commissioners with the Board of 4. Askolani 4. Present
Directors 5. Asmawi Syam 5. Present
October 26, 1. Financial Performance of BNI and
6 6. Septian Hario Seto 6. Present Hybrid
2023
Subsidiaries for Quarter III/2023 7. Iman Sugema 7. Present
2. Credit Consultation to the Board of 8. Susyanto 8. Present
Commissioners 9. Erwin Rijanto Slamet 9. Present
10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 5) 11. Present
1. Pradjoto 2) 1. Present
Rapat Dewan Komisaris bersama 2. Pahala Nugraha Mansury 3) 2. Present
Direksi 3. Sigit Widyawan 4) 3. Present
1. Persetujuan RBB BNI 2024 - 2026, 4. Askolani 4. Present
RKAP BNI Tahun 2024 dan RAKB 5. Asmawi Syam 5. Present
November 23,
7 BNI Tahun 2024 6. Septian Hario Seto 6. Present Hybrid
2023
2. Persetujuan Corporate Plan BNI 7. Iman Sugema 7. Present
Tahun 2024 – 2028 8. Susyanto 8. Present
3. Persetujuan Dokumen Recovery 9. Erwin Rijanto Slamet 9. Present
Plan BNI Tahun 2023/2024 10. Fadlansyah Lubis 10. Present
11. Robertus Billitea 5) 11. Present
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner from 19 September 2023
2)
Transferring his original assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner starting
September 19 2023, in the OJK Fit & Proper Test process as President Commissioner/Independent Commissioner
3)
Served as Vice President Commissioner since September 19 2023, in the OJK Fit & Proper Test process as Vice President Commissioner
4)
Reappointed for the second time as Independent Commissioner since March 15 2023
5)
Served as Commissioner since March 15 2023 and effective based on OJK approval from September 11 2023
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 705
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board Of Commissioners’ Meetings And Board Of Commissioners’ Meetings With The Board Of Directors Frequency
In 2023, the Board of Commissioners held 63 (sixty three) Board of Commissioners Meetings and including 7 (seven)
Board of Commissioners with the Board of Directors meetings, and 2 (two) GMS. The meetings attendance frequency
for m. each member of the Board of Commissioners are as follows:
Meeting of the Board of Commissioners
Board of Commissioners Meeting
with the Board of Directors
Name of the Board of Commissioners Number and % Attendance Number and % Attendance
Number of Number Number of Number
% %
Meetings Attended Meetings Attended
Agus Dermawan Wintarto Martowardojo1)
(President Commissioner/ Independent 45 45 100 5 5 100
Commissioner)
Pradjoto2)
(Vice President Commissioner/Independent 63 59 94 7 6 86
Commissioner)
Pahala Nugraha Mansury3)
- - - - - -
(Vice President Commissioner)
Sigit Widyawan4)
63 62 98 7 7 100
(Independent Commissioner)
Askolani
63 55 87 7 7 100
(Commissioner)
Fadlansyah Lubis
63 55 87 7 7 100
(Commissioner)
Asmawi Syam
63 60 95 7 7 100
(Independent Commissioner)
Iman Sugema
63 60 95 7 6 86
(Independent Commissioner)
Susyanto
63 62 98 7 7 100
(Commissioner)
Septian Hario Seto
63 58 92 7 6 86
(Independent Commissioner)
Erwin Rijanto Slamet
63 60 95 7 6 86
(Independent Commissioner)
Robertus Billitea 5)
20 17 85 2 2 100
(Commissioner)
Keterangan:
1)
Berhenti menjabat sebagai Komisaris Utama/Komisaris Independen sejak 19 September 2023
2)
Mengalihkan penugasan yang semula sebagai Wakil Komisaris Utama/Komisaris Independen menjadi Komisaris Utama/Komisaris Independen sejak 19 September 2023,
dalam proses Fit & Proper Test OJK sebagai Komisaris Utama/Komisaris Independen
3)
Menjabat sebagai Wakil Komisaris Utama sejak 19 September 2023, dalam proses Fit & Proper Test OJK sebagai Wakil Komisaris Utama
4)
Diangkat kembali untuk kedua kalinya sebagai Komisaris Independen sejak 15 Maret 2023
5)
Menjabat sebagai Komisaris sejak 15 Maret 2023 dan efektif berdasarkan persetujuan OJK sejak tanggal 11 September 2023
The Board Of Commissioners’ Meeting Plan For 2024 a. BNI Bank Health Level for Semester II-2023 and
The agenda for the Board of Commissioners' Meeting and the Semester I-2024, and BNI Risk Profile per quarter;
Board of Commissioners' Meeting with the Board of Directors b. Implementation of BNI Risk Management and
in 2024 has been prepared based on the Commissioner's Work Integrated Risk Management in the BNI Financial
Plan which was established at the beginning of 2024.This plan ConglomerateI;
always takes into account the applicable laws and regulations, c. Evaluation of the Internal Control System and the
especially those that regulate the duties, obligations and Effectiveness of the BNI Internal Control Unit;
responsibilities of the Board of Commissioners: d. Follow up on audit findings and recommendations
1. Board of Commissioners with the Board of Directors from the Bank's internal audit work unit, external
Meetings: auditors, results of supervision by the Financial
a. To evaluate Consolidated Business and Financial Services Authority and/or results of supervision by
Performance per quarter; other authorities;
b. To approve Corporate Plans, Bank Business Plans e. Implementation of the BNI Compliance Function;
(RBB), Company Work Plan & Budget (RKAP), and f. Implementation of the Anti-Money Laundering
Sustainable Finance Action Plans (RAKB), as well Program, Prevention of Terrorism Financing and
as to monitor the implementation of the Bank’s Prevention of Funding for the Proliferation of
Business Plan and BNI’s Financial Performance; Weapons of Mass Destruction (APU PPT and PPPSPM)
c. Strategic issues. in the Financial Services Sector, Implementation of
2. Board of Commissioners Meetings consist of Anti-Fraud Strategy, Whistleblowing System and
Internal Board of Commissioners Meetings, Board of BNI Know Your Customer Principles;
Commissioners Meetings by inviting the Sector/Field g. BNI Human Capital strategic issues;
Directors, which include:
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Annual GMS for fiscal year 2022 Extraordinary GMS 2023
Number and % Attendance Number and % Attendance
Number of Number of
Number Attended % Number Attended %
Meetings Meetings
1 1 100 1 1 100
1 1 100 1 1 100
- - - - - -
1 1 100 1 1 100
1 1 100 1 1 100
1 1 100 1 1 100
1 1 100 1 1 100
1 1 100 1 1 100
1 1 100 1 1 100
1 1 100 1 1 100
1 1 100 1 1 100
- - - - - -
h. Implementation of Good Corporate Governance t. Report on the realization of the implementation of
in BNI; credits which must be consulted with the Board of
i. Evaluation of BNI's Strategic Plan, Governance, Risk Commissioners;
Management and InformationTechnology strategic u. Approval of matters based on statutory regulations,
issues; and BNI’s Articles of Association that must obtain
j. The quality of BNI’s lending or financing portfolio; approval from the Board of Commissioners,
k. BNI Information Technology Governance and including:
strategic issues; • Approval for the provision of Bank funds to related
l. Sector Director’s performance related to BNI’s parties;
strategic issues; • Approval of Company Policy/Guidelines;
m. BNI material cases report; • ApprovaloftheDPLKBusinessPlan;
n. Loan consultation with the Board of Commissioners; • Approval of Updated Recovery Plan;
o. Consultation write-off to the Board of • Approval of Updated Resolution Plan;
Commissioners; • Approval of Risk Tolerance Level Determination
p. Proposed Appointment of Public Accounting Firm; (Risk Appetite);
q. Evaluation of Remuneration Policy Implementation, • Approval of annual credit plan including plans
HC Management, and Outsourcing Risk for extend loans to parties related to the Bank
Management; and loans to certain large debtors as stated in
r. Evaluation of the implementation of BNI Payment the RBB submitted to OJK;
Services; • Approval of the Internal Audit Charter.
s. Quality of credit portfolio;
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 707
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
TRAINING AND/OR COMPETENCY 3. Good Corporate Governance (concurrent positions,
IMPROVEMENT OF THE BOARD share ownership, and independent commissioners);
OF COMMISSIONERS 4. The Board of Commissioners and the Board of Directors’
duties, authority, and responsibilities, the Board of
POLICY Commissioners’ delegation of authority and limits of
Based on Financial Services Authority Regulation (POJK) authority in conducting supervisory duties on the bank
Number 24 of 2022, it is stipulated that banks are required based on the applicable laws and regulations;
to carry out HR management and develop the quality of 5. Committees under the Board of Commissioners,
their human resources on an ongoing basis.The Company which are established and directly responsible to
has prepared a plan to develop the quality of the Board of the Board of Commissioners, Secretary of the Board
Commissioners through development programs, either of Commissioners, and Secretariat of the Board of
implemented by the Company, implemented by the Commissioners, which facilitates the duties of the Board
Company in collaboration with other parties (expertise), of Commissioners;
or involving the Board of Commissioners in competency 6. Remuneration and facilities provided to members of
improvement programs organized by other parties. the Board of Commissioners.
ORIENTATION AND INDUCTION PROGRAM
FOR NEW COMMISSIONERS During 2023, the Company has carried out an orientation
and introduction program for new Commissioners, namely
POLICY Robertus Billitea which was held from March to May
Each new member of the Board of Commissioners who 2023 and Pahala Nugraha Mansury which was held from
is appointed for the first time is given an orientation September to November 2023, with the following material:
regarding their duties and responsibilities. The orientation 1. Briefing regarding the Duties and Responsibilities of
program aims to provide understanding and description the BNI Board of Commissioners
of the Company's general condition, values, vision and 2. Briefing regarding the development of BNI's internal
mission Company, introduction to the business activities conditions, including:
of the Company and the Company's subsidiaries as well • Corporate Plan
as policies, procedures and implementation of Company • Bank Business Plan
governance. • BNI Financial Performance
• BNI Business
Orientation to the Board of Commissioners was also carried • Risk Management, Legal, & Compliance Issues
out by following the Minister of State-Owned Enterprises 3. Briefing regarding general banking knowledge,
Regulation No. PER-2/MBU/03/2023 dated 3 March 2023 including:
Concerning Guidelines for Governance and Significant • Prudential Banking & Indonesian Banking System
Corporate Activities of State-Owned Enterprises Article 43 (SPI)
regulates that members of the Board of Commissioners/ • Good Corporate Governance, Risk Management
Supervisory Board and members of the Board of Directors and Compliance (GRC)
who are appointed for the first time must be given an • Risk Based Bank Rating (RBBR/TKB)
introduction program regarding SOE concerned. • Asset Liabilities Management
• Anti-Money Laundering (APU) and Prevention of
The orientation and induction program for new Terrorism Financing (PPT)
commissioners is carried out through documents, • Internal Audit
presentations or providing explanations from the Board • Sharing session regarding the Fit & Proper Test
of Directors, Corporate Secretary, related Divisions or units, process for Candidate Commissioners
as well as expertise that comes from external sources,
which generally include information/matters pertaining to: TRAINING AND/OR COMPETENCY
1. Vision, mission, the organizational structure of the bank, IMPROVEMENT IN FISCAL YEAR
business activities and operational network; In order to improve the competency of members of the
2. Annual Report, the Bank’s Work Plan and Budget Board of Commissioners, the Company involves members
(RKAP), and the Bank’s Business Plan (RBB), Bank’s in various trainings, including:
Code of Ethics, BNI’s Corporate Cultures, the Boards
of Commissioners Manual, Corporate Governance
Handbook, and the Articles of Association;
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
TRAINING AND/OR COMPETENCY IMPROVEMENT IN FISCAL YEAR
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
Agus Dermawan Wintarto Martowardojo1) - President Commissioner/Independent Commissioner
Winning Marketshare Through Digital and Management Certification
1 February 12, 2023 Bali Offline
Collaboration Mindset Agency
Socialization of 2023 SOE Ministerial
Regulations Number PER-01/MBU/03/2023,
2 March 27, 2023 Jakarta Offline SOE Ministry
PER-02/MBU/03/2023, and PER-03/
MBU/03/2023
Session III Sharing Session: Development,
3 Characteristics and Risk Management of the May 23, 2023 Jakarta Offline BNI University
Pension Fund Industry
Strategies Financial Program for Value
4 19-23 June 2023 London Offline London Business School
Creation
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
5 Prevention of Funding for the Proliferation of August 20, 2023 Jakarta Offline BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: Development,
6 Characteristics and Management of the September 5, 2023 Jakarta Offline BNI University
Multifinance Industry
Pradjoto2) - Vice President Commissioner/Independent Commissioner
Resource person at the Bank Staff and
Leaders School Program (Sespibank) Batch Indonesian Banking
1 February 22, 2023 Jakarta Offline
74 with the theme Resilient Leaders for Development Institute (LPPI)
Sustainable Growth
Internalization of BNI Work Culture to Improve Risk Management
2 March 31, 2023 Jakarta Online
Risk Culture and Risk Awareness Certification Agency (BSMR)
Development, Characteristics and Risk
3 May 23, 2023 Jakarta Online BNI University
Management of the Pension Fund Industry
Resource person at the BNI ODP Program
4 June 9, 2023 Jakarta Online BNI University
with material on Leadership Ethics
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
5 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Offline BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: "Development,
6 Characteristics and Management of the September 5, 2023 Jakarta Online BNI University
Multifinance Industry"
Resource person at the Talent Development
Indonesian Banking
7 Program for the Position of BOD -1 Bank DKI September 9, 2023 Jakarta Offline
Development Institute (LPPI)
"Develop Trust & Integrity
Resource person at the Area Head September 15,
8 Jakarta Offline BNI University
Onboarding Program - Batch 2 2023
Resource person at the 2023 Batch 77
September 22, Indonesian Banking
9 SESPIBANK Program with the theme Capita Jakarta Offline
2023 Development Institute (LPPI)
Selecta: Banker Integrity and Ethics
Pahala Nugraha Mansury3) – Vice President Commissioner
Implementation of the Board of
1 October 20, 2023 Jakarta Offline BNI University
Commissioners Onboarding Program
Sigit Widyawan - Independent Commissioner
4)
Winning Marketshare Through Digital and Risk Management
1 February 12, 2023 Bali Offline
Collaboration Mindset Certification Agency (BSMR)
Development, Characteristics and Risk
2 May 23, 2023 Jakarta Offline BNI University
Management of the Pension Fund Industry
Compliance Refreshment of Issuer and
3 August 22, 2023 Jakarta Offline Financial Services Authority
Public Company
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
4 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Offline BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: "Development,
5 Characteristics and Management of the September 5, 2023 Jakarta Offline BNI University
Multifinance Industry"
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 709
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2023 Management Company Management Discussion and Business Support
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TRAINING AND/OR COMPETENCY IMPROVEMENT IN FISCAL YEAR
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
September 11-12, The Institute of Internal
6 Financial Services Exchange Program Washington DC Offline
2023 Auditors
7 Social Management Systems October 25, 2023 Jakarta Online SOE Ministry
Socialization of Technical Instructions for
Preparation
KPI in SOEs, Management Process November 14,
8 Jakarta Online SOE Ministry
Risk and Risk Taxonomy Aggregation 2023
SOE Portfolio and Reporting
SOE Risk Management
Askolani - Commissioner
Winning Marketshare Through Digital and Risk Management
1 February 12, 2023 Bali Offline
Collaboration Mindset Certification Agency (BSMR)
Development, Characteristics and Risk
2 May 23, 2023 Jakarta Online BNI University
Management of the Pension Fund Industry
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
3 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Online BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: "Development,
4 Characteristics and Management of the September 5, 2023 Jakarta Online BNI University
Multifinance Industry"
Rotterdam, Rotterdam School of
5 Digital and AI Strategy 9-11 Oktober 2023 Offline
Belanda Management
Fadlansyah Lubis – Commissioner
Winning Market share Through Digital and Risk Management
1 February 12, 2023 Bali Offline
Collaboration Mindset Certification Agency (BSMR)
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
2 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Online BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Virginia, United
3 Managing Individual & Organizational Change October 2-5, 2023 Offline Darden School of Business
States
Asmawi Syam – Komisaris Independen
Winning Marketshare Through Digital and Risk Management
1 February 12, 2023 Bali Offline
Collaboration Mindset Certification Agency (BSMR)
Socialization of 2023 SOE Ministerial
Regulations Number PER-01/MBU/03/2023,
2 April 6, 2023 Jakarta Offline SOE Ministry
PER-02/MBU/03/2023, and PER-03/
MBU/03/2023
Development, Characteristics and Risk
3 May 23, 2023 Jakarta Offline BNI University
Management of the Pension Fund Industry
Compliance Refreshment of Issuer and
4 August 22, 2023 Jakarta Online Financial Services Authority
Public Company
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
5 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Offline BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: "Development,
6 Characteristics and Management of the September 5, 2023 Jakarta Offline BNI University
Multifinance Industry"
September 11-12, The Institute of Internal
7 Financial Services Exchange Program Washington DC Offline
2023 Auditors
GRC Masterclass – Methodology and Social
8 October 25, 2023 Jakarta Online SOE Ministry
Management Systems
Socialization of Technical Instructions for
Preparation
KPI in SOEs, Management Process November 14,
9 Jakarta Online SOE Ministry
Risk and Risk Taxonomy Aggregation 2023
SOE Portfolio and Reporting
SOE Risk Management
Iman Sugema - Independent Commissioner
Winning Marketshare Through Digital and Risk Management
1 Februari 12, 2023 Bali Offline
Collaboration Mindset Certification Agency (BSMR)
Development, Characteristics and Risk
2 May 23, 2023 Jakarta Online BNI University
Management of the Pension Fund Industry
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Practices Governance Responsibility Commitment Statements
TRAINING AND/OR COMPETENCY IMPROVEMENT IN FISCAL YEAR
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
Compliance Refreshment of Issuer and
3 August 22, 2023 Jakarta Online Financial Services Authority
Public Company
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
4 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Offline BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: "Development,
5 Characteristics and Management of the September 5, 2023 Jakarta Online BNI University
Multifinance Industry"
September 11-12, The Institute of Internal
6 Financial Services Exchange Program Washington DC Offline
2023 Auditors
Special Class for Indonesian Internal Audit
7 October 27, 2023 Jakarta Online SOE Ministry
Practitioner Certification
Special Class for Indonesian Internal Audit The Institute of Internal
8 27 Oktober 2023 Bogor Offline
Practitioner Certification Auditors Indonesia
Socialization of Technical Instructions for
Preparation KPI in SOEs, Management
November 14,
9 Process Risk and Risk Taxonomy Aggregation Jakarta Online SOE Ministry
2023
SOE Portfolio and Reporting SOE Risk
Management
Susyanto - Commissioner
Winning Marketshare Through Digital and Risk Management
1 February 12, 2023 Bali Offline
Collaboration Mindset Certification Agency (BSMR)
Development, Characteristics and Risk
2 May 23, 2023 Jakarta Offline BNI University
Management of the Pension Fund Industry
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
3 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Offline BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: "Development,
4 Characteristics and Management of the September 5, 2023 Jakarta Online BNI University
Multifinance Industry"
Rotterdam, Rotterdam School of
5 Digital and AI Strategy October 9-11, 2023 Offline
Belanda Management
Septian Hario Seto - Independent Commissioner
Internalization of BNI Work Culture to Improve Risk Management
1 March 31, 2023 Jakarta Online
Risk Culture and Risk Awareness Certification Agency (BSMR)
Development, Characteristics and Risk
2 May 23, 2023 Jakarta Online BNI University
Management of the Pension Fund Industry
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
3 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Online BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
October
Changing the Game: Negotiating & Massachusetts,
4 29-November 3, Offline Harvard Business School
Competitive Decision Making United States
2023
Erwin Rijanto Slamet - Independent Commissioner
Winning Marketshare Through Digital and Risk Management
1 February 12, 2023 Bali Offline
Collaboration Mindset Certification Agency (BSMR)
Internalization of BNI Work Culture to Improve Badan Sertifikasi
2 March 31, 2023 Jakarta Online
Risk Culture and Risk Awareness Manajemen Risiko (BSMR)
Socialization of Technical Guidelines for
3 the Composition and Qualifications of Risk June 13, 2023 Jakarta Online SOE Ministry
Management Organs
4 Program Financial Strategis for Value Creation June 19-23, 2023 London Offline London Business School
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
5 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Offline BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Session IV Sharing Session: "Development,
6 Characteristics and Management of the September 5, 2023 Jakarta Online BNI University
Multifinance Industry"
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 711
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
TRAINING AND/OR COMPETENCY IMPROVEMENT IN FISCAL YEAR
Name of Training/Workshop/ Implementation Implementation Type of
No. Organizer
Conference/Seminar date Venue Education
Talkshow on Implementation of Consumer
7 and Community Protection in accordance October 10, 2023 Jakarta Offline BNI University
with POJK No. 6/POJK.07/2022
Robertus Billitea5) - Commissioner
Risk Management Providing Program for Indonesian Banking
1 May 17 & 19, 2023 Jakarta Offline
Prospective Commissioners Development Institute (LPPI)
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
2 Prevention of Funding for the Proliferation of 30 Agustus 2023 Jakarta Online BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner since September 19, 2023
2)
Transfer from original assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner since
September 19, 2023 and in the OJK Fit and Proper Test Process as President Commissioner/Independent Commissioner
3)
Served as Vice President Commissioner since September 19, 2023 and in the OJK Fit and Proper Test Process as President Commissioner/Independent Commissioner
4)
Ceased serving as Independent Commissioner on March 15 2023, was reappointed as Independent Commissioner on March 15 2023 and has been effective since March 15
2023 in accordance with Financial Services Authority Circular Letter No. 39/SEOJK.03/2016 concerning Fit and Proper Test for Prospective Controlling Shareholders, Prospective
Members of the Board of Directors, and Prospective Members of the Bank's Board of Commissioners
5)
Serving as Commissioner since March 15 2023 and effective based on OJK approval from September 11 2023
RISK MANAGEMENT CERTIFICATION
Name Position Certificate
President Commissioner/ Independent
Agus Dermawan Wintarto Martowardojo1) Level 5
Commissioner
Vice President Commissioner/ Independent
Pradjoto2) Level 2
Commissioner
Pahala Nugraha Mansury 3)
Vice President Commissioner Level 5
Sigit Widyawan4) Independent Commissioner Level 2
Askolani Komisaris Level 1
Fadlansyah Lubis Komisaris Level 1
Asmawi Syam Independent Commissioner Level 5
Iman Sugema Independent Commissioner Level 2
Susyanto Komisaris Level 1
Septian Hario Seto Independent Commissioner Level 2
Erwin Rijanto Slamet Independent Commissioner Level 2
Risk Management Certification is on process,
Robertus Billitea5) Komisaris
in accordance with relaxation from OJK6)
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner from September 19, 2023
2)
Transfer from original assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent Commissioner from September 19, 2023 and in the
OJK Fit and Proper Test process as President Commissioner/Independent Commissioner
3)
Served as Vice President Commissioner since September 19, 2023 and in the OJK Fit and Proper Test process as Vice President Commissioner
4)
Ceased serving as Independent Commissioner on March 15 2023, was reappointed as Independent Commissioner on March 15 2023 and has been effective since March 15 2023 in accordance with
Financial Services Authority Circular Letter No. 39/SEOJK.03/2016 dated 13 September 2016 concerning Fit and Proper Test for Prospective Controlling Shareholders, Prospective Members of the
Board of Directors, and Prospective Members of the Bank's Board of Commissioners
5)
Serving as Commissioner since March 15 2023 and effective based on OJK approval from September 11 2023
6)
On Risk Management Certification process, but has taken part in the Risk Management briefing organized by LPPI. Cfm. OJK Letter No. S-10/D.03/2023 date. 4 May 2023, the obligation to fulfill
the MR Certificate in the Fit and Proper Test process for prospective members of the Board of Commissioners is exempt from the requirements, and for prospective members of the Board of
Commissioners who will be proposed to take part in the PKK process but do not yet have an MR Certificate according to the provisions, must first take part in the Provisioning Program/ MR training
organized by the Indonesian Banking Development Institute (LPPI). Cfm. OJK Letter No. S-30/D.03/2023 date. 17 November 2023, for members of the Board of Commissioners who have participated in
the MR Provisioning/Training Program organized by LPPI and obtained "Approved" assessment results in the Fit and Proper Test, must fulfill the MR Certificate according to the provisions no later than
6 (six) months after the suspension of the Banking Certification Institute (LSP) ended, including LSP's readiness to organize SMR in accordance with the new LSP scheme.
BOARD OF COMMISSIONERS’ CONFLICT
OF INTEREST MANAGEMENT
A Conflict of Interest is a situation where the Bank’s 3. Disclose familial relationships, financial relationships,
economic interests contradict with personal economic management relationships, ownership relationships
interests. Regarding such matters, members of the Board with other members of the Board of Commissioners
of Commissioners are obliged to: and/or members of the Board of Directors and/or the
1. Prioritize the Bank’s interests and not decrease the bank’s controlling shareholders and/or other parties in
Bank’s financial in the event of any conflict of interest; the framework of the Bank’s business;
2. Refrain from making decisions in situations and 4. Disclose decisions that may have been made in a
conditions of conflict of interest; condition of a conflict of interest.
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Practices Governance Responsibility Commitment Statements
IMPLEMENTATION OF THE BOARD BOARD OF COMMISSIONERS’
OF COMMISSIONERS’ DUTIES SUPERVISORY DUTIES REALIZATION
Implementation of the Board of Commissioners’ duties Throughout 2023, the Board of Commissioners carried out
refers to the Board of Commissioners’ Work Plan and their duties, obligations and responsibilities to supervise the
Budget (RKA) that is prepared and submitted to the Board management policies and management of the Bank in line
of Directors at the beginning of the year. The preparation with the prevailing laws and regulations, the Bank’s Articles
of the RKA is as required based on: of Association and the Work Plan set at the beginning of
1. Regulation of the Minister of State-Owned Enterprises the year, which included the following:
No. PER-2/MBU/03/2023 dated March 3 2023 Concerning 1. Performing the supervisory function of the Bank’s
Guidelines for Governance and Significant Corporate Business Plan (RBB), including:
Activities of State-Owned Enterprises Article 14 a. Directing, monitoring and evaluating the
paragraph (8) regulates that the Board of Commissioners/ implementation of the Bank’s 2023 strategic policies,
Supervisory Board is obliged to prepare an annual including evaluation of the Corporate Plan and RBB
work plan and budget for the Board of Commissioners/ as well as financial performance in 2023 every
Supervisory Board which is an inseparable part of the month;
Company's Work Plan and Budget (RKAP); as well as b. Supervising efforts to achieve RBB, in particular
2. Article 17 paragraph (2) of BNI’s Articles of Association achieving important aspects in the business plan
that regulates that the Board of Commissioners must such as loan distribution, asset quality improvement,
prepare a work program for the Board of Commissioners third party fund collection, productivity and
as an inseparable part of the Company’s Annual Work efficiency;
Plan and Budget prepared by the Board of Directors. c. Reviewing the Revised RBB for 2023-2025;
d. Evaluating the RBB as reported to the Financial
MECHANISM FOR THE BOARD OF Services Authority every semester and submitting
COMMISSIONERS’ SUPERVISORY the RBB supervision report to the Financial Services
DUTIES IMPLEMENTATION Authority; and
e. Reviewing and giving approval for the 2024-2026
BNI’s Board of Commissioners carries out its functions, duties RBB.
and obligations through the following mechanisms: 2. Evaluating the Consolidated Financial Performance of
1. Board of Commissioners’ Meetings, including internal BNI every month and submitting a Performance Report
Board of Commissioners’ Meetings, or Meetings by to the Ministry of SOEs on a quarterly basis;
inviting Sectoral Director or Senior Executive Vice 3. Reviewing the financial information to be issued by
Presidents related to the Meeting agenda, or regular joint the Company;
meetings between the Board of Commissioners and the 4. Conduct an evaluation review of the implementation of
Board of Directors. the audit of the BNI Consolidated Financial Statements
2. The Committees under the Board of Commissioners active and Other Reports for the financial year ending 31
roles are to assist and support the duties of the Board of December 2022 carried out by the Public Accounting
Commissioners, are conducted through the Committee Firm (KAP) or other external parties;
meetings, evaluations, studies or reviews of matters that 5. Proposing the appointment of an External Auditor to
are part of the duties of the Board of Commissioners. conduct an examination of PT BNI (Persero)Tbk for the
3. Providing written suggestions, counsel or decisions of Fiscal Year 2023;
the Board of Commissioners to the Board of Directors as: 6. Performing supervisory functions on the implementation
a. Commissioners Meeting or the joint meetings of the of internal controls in BNI, including:
Board of Commissioners and the Board of Directors; a. Ensuring that BNI’s internal control system is
b. Responses to reports on the implementation of the running well;
Board of Directors duties or requests for approval, b. Ensuring the Board of Directors are monitoring the
consultations or proposals submitted by the Board effectiveness of the Internal Audit Work Unit (SKAI)
of Directors to the Board of Commissioners, as well or the BNI Internal Audit;
as information on strategic and significant issues, c. Supervising the BNI Internal Supervision Unit duties
based on the results of the evaluations and reviews including:
of the Board of Commissioners in written reports • Evaluating internal control or BNI Internal Audit;
on the implementation of the Board of Directors’ • Reviewing the audit plan and implementation
duties to the Board of Commissioners. as well as monitoring the follow-up audit results
4. Visiting the BNI work units, as well as providing on the implementation of the BNI Internal Audit
suggestions and advice of the Board of Commissioners duties;
to the Board of Directors based on the results of the
Work visits.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 713
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
• Ensuring that the Board of Directors has followed a. Reviewing reports on the implementation of the
up on audit findings and recommendations from compliance function and the implementation of the
the BNI Internal Audit, the supervision results by Compliance Director's duties which are submitted
OJK and/or other supervisory authorities, the periodically to the Board of Directors.
Supreme Audit Agency findings, external auditors b. Carrying out supervisory functions on the
or public accountants audits results, by ensuring implementation of the Anti-Fraud Strategy at BNI;
the Board of Directors follow up on audit findings 11. Carry out supervisory functions over the implementation
both in writing and orally; of Anti-Money Laundering, Prevention of Terrorism
• Reviewing the main points of audit results from Financing and Prevention of Funding for the Proliferation
the BNI Internal Audit as reported to the Financial of Weapons of Mass Destruction (APU PPT and PPPSPM)
Services Authority every semester. at BNI;
7. Supervising, monitoring and evaluating the Bank Health 12. With regard to the application of Good Corporate
Level for Semester II-2022 and Semester I-2023, and Governance (GCG) principles and practices and
supporting the Board of Directors in taking necessary application of Integrated Governance;
steps to maintain and/or improve the Bank Health Level; 13. Ensure the implementation of GCG principles and
8. Performing supervisory functions on BNI Risk practices at all levels or levels of the BNI organization
Management and Integrated Risk Management, as well as at Financial Services Institutions in the BNI
including: Financial Conglomerate;
a. Evaluating the Board of Directors duties on the a. Supervise the implementation of Integrated
application of Risk Management policies and Governance in the BNI Financial Conglomerate
providing suggestions and advice for improvements and evaluate/review the Integrated Governance
on the application of Risk Management policies Guidelines in order to improve them;
on a regular basis to ensure that the Bank’s risk b. Encourage the improvement of GCG practices by
and activity management has been implemented referring to applicable laws and regulations and
effectively; international best practices;
b. Evaluating BNI’s Risk Management policies and Risk c. Reviewing the GCG implementation report
Management strategies; submitted by the Board of Directors; And
c. Reviewing and evaluating the Risk Profile and d. Monitoring the results of the GCG self-assessment,
Minimum Capital on a quarterly basis, as well as as well as conducting a self-assessment to assess
evaluating the position and development of BNI’s the effectiveness of GCG implementation by the
risk on a regular basis; Board of Commissioners, including committees
d. Ensuring that Risk Management policies and under the Board of Commissioners, every semester
processes are implemented effectively and as required by the Financial Services Authority
integrated into the overall Risk Management Regulations which regulate the implementation of
process; GCG for Commercial Banks.
e. Evaluating and providing suggestions and advice for e. Monitor and evaluate the performance of Subsidiary
improvement of the Integrated Risk Management Companies as well as the Board of Directors' policies
Policy on a regular basis; related to creating synergy and strengthening the
f. Approving the Risk Management General Policy and business of Subsidiaries;
the Integrated Risk Management General Policy; 14. Evaluating, directing and monitoring strategic plans,
g. Ensuring the Integrated Risk Management in implementation of Information Technology and Bank
accordance with the characteristics and complexity policies related to BNI Information Technology;
of the Financial Conglomerate business, and 15. Conducting a review of the development of material
ensuring Risk Management in each FSI in the BNI cases report on a regular basis;
Financial Conglomerate supports the Integrated risk 16. Monitoring and evaluating the Evaluation of Recovery
management effectively. Plan implementation at BNI;
9. Performing the supervisory function on the application 17. Supervising the implementation of the prudential
of the Anti-Fraud Strategy at BNI; principle in the provision of loan facilities by the Board
10. Evaluating the compliance function at BNI, ensuring that of Directors, including:
the compliance function at BNI has been implemented a. Supervising the lending and financing plans set
well and providing suggestions to the Board of Directors out in the RBB;
to improve the quality of implementation of the b. Providing advice and opinions on the Board of
compliance function; And Directors’ decision related to provision of loan
facilities above a certain amount that must be
consulted with the Board of Commissioners;
c. Giving approval for the granting of loan facilities
to related parties based on applicable laws
and regulations that must obtain the Board of
Commissioners’ approval;
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
d. Conducting regular and periodic reviews on the j. Approval of the 2023 Internal Audit Annual Audit
development and follow-up of loans in consultation Plan;
with the Board of Commissioners; k. Approval of the 2024 BNI Sustainable Finance Action
e. Evaluating and approving credit policies and Plan;
strategies in accordance with the obligations l. Approval of the Management of the BNI Subsidiary
regulated by the prevailing laws and regulations; Companies;
f. Conducting regular reviews on the development and m. Approval of the Organizational Arrangement of the
quality of the overall lending or financing portfolio, BNI Board of Directors (Directorate Division);
including Non-Performing Loans (NPLs). n. Approval of Updating Policies and/or Procedures
18. Monitoring and evaluating the Human Capital (HC) for Anti-Money Laundering, Prevention ofTerrorism
development and management, especially with regard Financing and Prevention of Funding for the
to the strategic function of HC in supporting the Bank’s Proliferation of Weapons of Mass Destruction (APU
performance achievements; PPT and PPPSPM) of BNI;
19. Providing consultation on granting of and write-offs o. Approval of Updating General Risk Management
of loans in accordance with the provisions requiring and Capital Management Policies, as well as General
consultation with the Board of Commissioners; Integrated Risk Management Policies;
20. Evaluating the implementation of the Sector Director p. Approval of Updating Integrated Governance Policy;
duties and responsibilities on a regular basis including q. Approval of the 2023 Internal Audit Charter Updating;
the work plan achievement by the Sector Director, r. Approval of Updating Human Capital Policy;
particularly related to strategic and significant issues; s. Approval of the 2023 Internal Audit Charter Updating;
21. Reviewing the Financial Institution Pension Fund (DPLK) t. Approval of Updating Policies and/or Procedures
Performance in 2022 as the Supervisory Board of the for Anti-Money Laundering, Prevention ofTerrorism
DPLK and submitting the Supervisory Report on the BNI Financing and Prevention of Funding for the
Financial Institution Pension Fund (DPLK) Business Plan Proliferation of Weapons of Mass Destruction (APU
for Semester II of 2022 and Semester I of 2023 to OJK; PPT and PPPSPM) DPLK BNI;
22. Conducting regular monitoring and evaluation of the u. Approval of DPLK BNI Risk Management Policy;
implementation of BNI remuneration and outsourcing v. Approval of the BNI DPLK Business Plan for 2024;
management policies and system, including w. Approval of Updating BNI Pension Fund Regulations;
remuneration for the Board of Directors, Board of x. Approval of Company Policies or Guidelines based
Commissioners, and employees; on Financial Services Authority Regulations must be
23. Carry out the function of supervisory and evaluating approved by the Board of Commissioners.
the Information Technology Strategic Plan including 26. Submitting a report to the Ministry of SOEs in the form
discussions regarding the realization of the Information of responses from the Board of Commissioners on the
Technology Program. BNI performance report every quarter as a follow-up
24. Evaluate the implementation of consumer and to the Minister of SOEs Letter in 2014 to the BNI Board
community protection in the financial services sector of Commissioners to streamline the supervision and
at BNI, and evaluate the implementation of Payment guidance of the SOEs performance, where the Board
Services at BNI. of Commissioners were requested to provide opinions
25. Approving matters that must be approved by the Board and responses on BNI performance reports for the
of Commissioners based on the prevailing laws and quarterly period;
regulations and the Company’s Articles of Association, 27. Holding Board of Commissioners Meetings, both
including: internal Board of Commissioners meetings and
a. Equity Participation Approval; by inviting members of the Board of Directors or
b. Approval of Provision of Funds to Related Parties; related Sector Directors as well as regular Board of
c. Approval of the 2022-2024 Bank BNI Business Plan Commissioners and Board of Directors meetings to
Revision; discuss aspects related to business, organization, risk
d. Approval of the 2023-2025 Bank BNI Business Plan; management, legal internal control and compliance
e. Approval of the 2024-2026 BNI Corporate Budget aspects, human capital, technology and others matters,
and Work Plan; held regularly through 63 (sixty three) meetings;
f. Approval of the Corporate Plan for 2024-2028; 28. Conducting offline and/or online visits to Regional
g. Approval of the Company Budget Work Plan for Offices, Branch Offices including Overseas Branch
2024; Offices to carry out the supervisory function.
h. Approval of the 2023/2024 BNI Recovery Plan
Document;
i. Approval of BNI's 2023 Risk Appetite Statement
(RAS);
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DECISIONS REQUIRING BOARD OF 11. Carrying out actions to transfer include selling, releasing
COMMISSIONERS’ APPROVAL the right to collect and/or not collect again for:
a. Principal bad debts that have been written off in the
Descriptions of Board of Directors’ decisions that require context of loan settlement, either in part or in whole;
approval from the Board of Commissioners are contained and
in the Company’s Articles of Association document, as b. The difference between the value of the principal bad
determined by the Board of Commissioners in a Board of debts that has been written off and the value of the transfer
Commissioners’ Decree in accordance with certain limitations including sales or the value of the disposal of rights; carried
and/or criteria that have been approved by the Series A out based on the policy of the Board of Directors, which
Dwiwarna Shareholders. Board of Directors Decisions that has been approved by the Board of Commissioners, and
require written approval from the Board of Commissioners in the amount of the limit (limit) for write off as determined
are in accordance with the Articles of Association, and the by the GMS, which will remain in effect until a new limit
above Board of Commissioners Decree with due observance is determined by the GMS.
of laws and regulations and provisions in the field of Capital
Markets, including: The Board of Commissioners approval concerning points 1, 2, 5,
1. Releasing/transferring and/or pledging the Company’s 6, 7 and 8 above with certain limits and/ or criteria, is determined
assets with criteria and values exceeding a certain amount after compliance with the limits and/or criteria as approved by
determined by the Board of Commissioners, except for the Dwiwarna Series A Shareholders. Determination of limits
assets recorded as inventory, taking into account the and/or criteria by the Board of Commissioners for the matters
provisions in the capital market and banking sector; referred to in points 1, 2, 5, 6, 7 and 8 above is determined by the
2. Establishing cooperation with business entities or other Board of Commissioners in accordance with obtaining certain
parties, in the form of Operational Cooperation (KSO), limits and/or criteria that have received approval from Series
Business Cooperation (KSU), License Cooperation, Build, Shareholders A Dwiwarna, and has been stated in a Board of
Operate and Transfer (BOT), Build and Transfer (Build), Commissioners Decree.
Transfer and Operate/BTO), Build, Operate and Own/
BOO and other agreements of the same nature with a REALIZATION OF THE BOARD OF
term or value exceeding that determined by the Board COMMISSIONERS' DECISIONS IN 2023
of Commissioners;
3. Establishing and changing the Company’s logo; During 2023, the Board of Commissioners made a number
4. Establishing an organizational structure 1 (one) level below of important decisions to strengthen the implementation
the Board of Directors; of their duties and responsibilities. Some of the decisions
5. Instigating equity participation, releasing equity taken included:
participation including changes in the capital structure with 1. Appointment of Riswinandi as Member of the Integrated
a certain value determined by the Board of Commissioners Governance Committee;
in other companies, subsidiaries and joint ventures that 2. Appointment of Yenni Sari Dewi as Member of the
are not in the context of saving receivables with due Nomination and Remuneration Committee;
observance to provisions in the Capital Market sector; 3. Appointment of Danni Tri Suryani as Independent
6. Establishing a subsidiary and/or joint venture company Member of the Nomination and Remuneration
with a certain value determined by the Board of Committee;
Commissioners with due observance of provisions in 4. Appointment of Pasu Donnaria as Expert for the Board
the Capital Market sector; of Commissioners;
7. Proposing representatives of the Company to become 5. Appointment of Robertus Billitea as Member of the
candidates for Members of the Board of Directors and Integrated Governance Committee;
Board of Commissioners in subsidiaries that make a 6. Appointment of Robertus Billitea as Member of the
significant contribution to the Company and/or have Nomination and Remuneration Committee;
strategic value determined by the Board of Commissioners; 7. Appointment of Asmawi Syam as Chair of the Integrated
8. Performing mergers, consolidations, acquisitions, Governance Committee;
separations and dissolutions of subsidiaries and joint 8. Confirmation of the Appointment of Agus Dermawan
ventures with a certain value determined by the Board Wintarto Martowardojo as Chairman of the Integrated
of Commissioners with due observance of provisions in Governance Committee;
the field of Capital Markets; 9. Confirmation of the Appointment of Agus Dermawan
9. Carrying out actions that are included in material Wintarto Martowardojo as Chairman of the Nomination
transactions as stipulated by laws and regulations in the and Remuneration Committee;
field of capital markets with a certain value determined 10. Dismissal of the appointment of Mamat Rohiyat
by the Board of Commissioners, unless these actions are and the appointment of Sister Demy Marizka and
included in material transactions that are excluded by Sister Tri Kartika as Secretariat Staff of the Board of
the laws and regulations that apply in the field of capital Commissioners;
markets; 11. Dismissal of the Appointment of Asmawi Syam as Chair
10. Carrying out actions that have not been determined in of the Integrated Governance Committee;
the RKAP;
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12. Dismissal of appointment of Pradjoto as Chairman of of Directors' KPIs Collegially and the KPIs of Directors
the Risk Monitoring Committee; Individually which have been signed by all Board of
13. Appointment of Pradjoto as Chairman of the Nomination Directors and Commissioners.
and Remuneration Committee;
14. Appointment of Pradjoto as Chair of the Integrated Board of Directors Performance Assessment Criteria
Governance Committee; The criteria for assessing the Board of Directors performance
15. Dismissal of Pradjoto's Appointment as Member of the consists of collegial Board of Directors’ Key Performance
Nomination and Remuneration Committee; Indicators (KPI) and individual Directors’ KPIs, which are
16. Appointment of Erwin Rijanto Slamet as Chair of the prepared based on the Company’s strategy and focus in
Risk Monitoring Committee; the current period as stated in the Bank’s Business Plan
17. Dismissal of the Appointment of Brother Erwin Rijanto (RBB)/Work Plan and Corporate Budget (RKAP).
Slamet as Member of the Risk Monitoring Committee; 1. Collegial KPI
18. Appointment of Pahala Nugraha Mansury as Member Collegial KPI are translated into five priority programs,
of the Nomination and Remuneration Committee; namely:
19. Appointment of Pahala Nugraha Mansury as Member a. Economic and social value for Indonesia including
of the Risk Monitoring Committee. financial and social aspects;
b. Business Model Innovation;
BOARD OF DIRECTORS c. Technology Leadership;
PERFORMANCE ASSESSMENT d. Increased Investment;
e. Talent Development
PENILAIAN KINERJA DIREKSI
The Board of Directors' performance evaluation system in Each priority program includes several KPI that reflect
2023 refers to the Minister of BUMN Regulation No. PER-3/ the financial and non-financial performance targets that
MBU/03/2023 dated 20 March 2023 concerning Organs and are aligned with the established strategic initiatives.
Human Resources of State-Owned Enterprises, Minister of 2. Individual KPI
BUMN Regulation No. PER-2/MBU/03/2023 dated March 3 The individual Directors’ KPI are prepared according to
2023 concerning Guidelines for Governance and Significant the duties, main functions and responsibilities of each
Corporate Activities of State-Owned Enterprises. member of the Board of Directors.
Procedures for Implementing Board of Directors' Party Conducting the Assessment
Performance Assessments The Board of Directors' collegial and individual KPI
The Board of Directors' Performance Assessment for achievements are reported in periodic reports to the Board
2023 refers to BUMN Ministerial Regulation No. PER-2/ of Commissioners. On the other hand, the calculation of
MBU/03/2023 dated March 3 2023 concerning Guidelines the Board of Directors' KPI achievements collegially and
for Governance and Significant Corporate Activities of individually is reviewed by the Public Accounting Firm
State-Owned Enterprises and KBUMN Letter No. S-220/ (KAP) which audits the company's financial reports and
MBU/04/2023 dated 19 April 2023. Assessment of Board of then submit them to Shareholders, in this case the Ministry
Directors' Performance based on the Board of Directors' of BUMN.
Annual Management Contract which contains the Board
Board of Directors' Performance Assessment Results
1. Achievement of Collegial KPI
Achievement 2023
Perspective No KPI Weight Measurement
Consolidated
Social economic value Profitable expansion
1 a. PPOP 6% Better than the previous year or 92,5%
meeting the minimum target
b. PPOP Growth 6% 16,4%
Creating Economic Value Add
a. Relative Stock Performance
4% 110,0%
Social Economic Value 2 Againts Peers Better than the previous year or
b. Market Cap 4% meeting the minimum target 110,0%
c. ROE 6% 97,6%
Better than the previous year or
3 CAR 4% 106,3%
meeting the minimum target
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Achievement 2023
Perspective No KPI Weight Measurement
Consolidated
Loan growth quality
a. LaR 3,50% 99,4%
4 b. CKPN to LaR (LaR Coverge) 3,50% Better than the previous year or 98,2%
c. Cost of Credit (CoC) 3,50% meeting the minimum target 110,0%
Social Economic Value
d. BOPO 3,50% 101,8%
Strengthening the Financial Capacity of the Indonesian people
5 a. Realization of KUR Disbursement 3% Better than the previous year or 104,2%
b. Recovery Rate Subrogation 3% fulfillment minimum target 94,7%
Increased Competitiveness in Obtaining Cheap Funds:
6 a. Cheap Funds Average Balance 4% Better than the previous year or 97,0%
b. CASA Ratio 4% fulfillment minimum target 97,8%
Innovative and financial inclusion-oriented financing industry leader:
Business Model
a. Growth in the volume of digital
Inovation
service transactions (both retail and 5% 110,0%
7 wholesale)
According to RJPP/RKAP
b. Increased credit distribution for
wholesale banking product services 5% 101,1%
through value chain approach
Implementation of ATM integration
8 5% According to RJPP/RKAP 100,0%
(Project Jalin) and EDC Payment
Technology Leadership
9 IT Maturity Level 3% According to the terms 110,0%
10 Cyber Security Breach (Zero incident) 3% According to the terms 110,0%
a. Rating Environment, Social, Better than the previous year or
4% 110,0%
Government (ESG) fulfillment minimum target
11
Better than the previous year or
Increased Investment b. Risk Management Maturity Index 3% 100,0%
fulfillment minimum target
Strengthening International
12 Networks and Capabilities (BNI Go 4% According to RJPP/RKAP 97,4%
Global)
Holding/Klaster
Implementation of programs related Better than the previous year or
13 4% 110,0%
to Talent Development & Career Path fulfillment minimum target
System in the Holding/Cluster scope
Creating leading and professional human resources
Completion of the roadmap for the
restructuring of defined benefit 3% 100,0%
Talent Development pension funds Better than the previous year or
14
fulfillment minimum target
Risk Management Organ
3% 100,0%
Qualification Fulfillment Ratio
Development of Millennial and Women Talents
a. Female ratio in nominated talent 3% 103,1%
15 Better than the previous year or
b. Ratio of Young Top Talent (<=42
3% fulfillment minimum target 110,0%
years) in nominated talent
2. Board of Directors' KPI for 2023 • Implementation of Company Compliance as a Public
Assessment of Individual KPIs is based on the Company
achievement of KPI targets for each Directorate with • Increasing BNI's Brand Image
the following explanation:
Vice Director
President Director • Maintaining the Bank's health level.
• Maintaining the Bank's health level. • Achievement of Business Plan Realization according
• Achievement of Business Plan Realization according to RKAP/RBB.
to RKAP/RBB. • Achieved improvement in asset quality.
• Achieved improvement in asset quality. • Fulfill the internal control implementation at each
• Implementation of corporate actions as planned. line of defense.
• Implementation of Company Compliance as a Public • Achieved an increase in Digital Retail and Wholesale
Company. business. Achieved satisfaction of all stakeholders.
• Fulfill the internal control implementation at each • Increasing BNI's Brand Image
line of defense.
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Wholesale & International Banking Director • Achieved an increase in channel performance,
• Achieved an increase in profitability and business namely Agen46 and ATM.
volume for the Corporate Banking, International • Increased transaction volume by Retail Banking
and Treasury segments. segment customers.
• Achieved an increase in asset quality in the • Achieve satisfaction of all customers and resolve
Corporate Banking and International segments. complaints.
• Increased transaction volume by Institutional
Banking segment customers Risk Management Director
• Maintaining the Company's liquidity. • Ensure that the implementation of risk management
• Achieving Transformation and Overseas Office is running well in accordance with the articles of
Business. association, risk management policies, internal
control system policies, standard procedures and
Enterprise & Commercial Banking Director external regulations.
• Achieved an increase in profitability and business • Achieved improvement in asset quality.
volume for the Enterprise & Commercial Banking • Achievement of Credit Restructuring.
segment. • Achievement of End to End Monitoring of Debtors.
• Achieved an increase in asset quality in the
Enterprise & Commercial Banking segment. Finance Director
• Increased transaction volume by Enterprise & • Achievement of Company Business Realization in
Commercial Banking segment customers. accordance with RKAP/RBB.
• Achieved an increase in the number of Enterprise & • Achievement of Subsidiary Company's business
Commercial Banking segment customers. performance.
• Achieving Procurement Process Effectiveness.
Retail Banking Director
• Achieved an increase in business volume for the Technology & Operations Director
Retail Banking segment including Xpora. • Implementation of effective technology and
• Achieved an increase in the asset quality of the information governance.
Retail Banking segment. • Completion of Information Technology Projects.
• Increased transaction volume by Retail Banking • The target of zero incidents in IT security
customers. (cybersecurity) breaches was achieved.
• Achieved the number of Private BNI customers. • Increased Operational Excellence.
• Achieved an increase in Product Holding Ratio.
Human Capital & Compliance Director
Institutional Banking Director • Achievement of Human Capital management
• Achieved an increase in profitability and business strategies and targets.
volume for the Institutional Banking segment. • Achieving Compliance with Suspicious Financial
• Increased transaction volume by Corporate Banking Transaction Reports (LTKM), APU PPT, PPATK, KYC.
and International segment customers. • Achieved better case resolution than the previous
• Achieved implementation of support for government year.
programs. • Achieved a reduction in the ratio of the number of
• Achievement of Pension Fund & Financial Institution fines imposed by the regulator.
business. • Fulfill the business procedures and policy
requirements.
Digital & Integrated Transaction Banking Director
• Achieved an increase in volume and digital BOARD OF COMMISSIONERS ASSESSMENT
transactions for the Wholesale & Retail Banking Procedures For Board Of Commissioners’
segment. Performance Assessment
• Achieved an increase in the number of active The Board of Commissioners’ performance Assessment
transaction users for the Wholesale & Retail Banking was carried out using the self-assessment method on the
segment. performance of the Board of Commissioners and was
• Achievement of BNI Corporate Branding reported to Shareholders at the Annual General Meeting
Improvement. of Shareholders.
Network & Services Director Appraisal Party
• Achieved an increase in Regional business volume The Board of Commissioners evaluated the Board of
focusing on the Retail Banking and Commercial Commissioners’ performance in 2023 using the self-
non-Debtor segments. assessment method and was reported to Shareholders at
• Achieved an increase in the quality of Regional the Annual General Meeting of Shareholders.
assets.
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Criteria and Results of Performance Assessment of assessment of their performance. This assessment
the Board of Commissioners aims to ascertain how the Board of Commissioners
has performed during the Financial Year using a self-
1. The Board of Commissioners’ performance assessment assessment method. Collegial performance assessment
is based on the achievement of the Board of is carried out through measuring the achievement of
Commissioners’ Work Plan the Board of Commissioners' annual collegial Key
The Board of Commissioners’ Performance Assessment Performance Indicator (KPI) which was prepared and
is carried out collegially and reported to Shareholders at determined at the beginning of the year.
the Annual General Meeting of Shareholders (GMS) by
submitting the Board of Commissioners’ performance The 2023 collegial KPI of the Board of Commissioners,
in the Board of Commissioners’ Monitoring Report. which was prepared and determined at the beginning
Based on this report, the GMS will subsequently grant of the year by the Board of Commissioners, is divided
full release and discharge (volledig acquit et de charge) into 4 aspects with each weight as follows:
to the Company’s Board of Commissioners for the I. Planning aspect, with a weight of 10%;
supervisory actions carried out in the FiscalYear ending II. Supervisory and advisory aspect, with a weight
at the end of the year. of 55%;
III. Reporting aspect, with a weight of 15%; and
As part of the implementation of Good Corporate IV. Dynamic aspect, with a weight of 20%.
Governance which is in line with the Regulation of the
Minister of State for State-Owned Enterprises PER-2/ The Board of Commissioners’ Performance Assessment
MBU/03/2023 concerning Guidelines for Governance is reflected in the Board of Commissioners’ KPI for
and Significant Corporate Activities of State-Owned 2023 self-assessment results, which showed that the
Enterprises, the Board of Commissioners at the Board of Commissioners fully implemented the work
beginning of the year has prepared an annual work plan programs contained in the Board of Commissioners’
for the Board of Commissioners which is an inseparable 2023 work plan in accordance with the targets set, with
part of the Company's Work Plan and Budget (RKAP). In details of the Board of Commissioners’ KPI achievement
order to evaluate the implementation of the work plan, as follows:
the Board of Commissioners then carry out a collegial
No. Aspect and Parameter Weight Achievment
Planning Aspect
1 Conducted discussions and provided recommendations/approval on the preparation of the Board of 10% …%
Commissioners’ work plan for the coming year
Supervisory and Advisory Aspect
• Provided approval/response/recommendation to Shareholders on the Bank’s Business Plan for the
coming year, and Revisions to the Bank’s Business Plan for the current year, Annual Report, and
Quarterly Performance Analysis.
• Provided approval and advice to the Board of Directors in accordance with the Board of
2 55% …%
Commissioners’ duties.
• Board of Commissioners’ meetings
• Committee meetings of the Board of Commissioners with related Directors/Units
• Board of Commissioners working visits
• Realization of the Committees under the Board of Commissioners’ Work Plan
Reporting Aspect
3 • Board of Commissioners’ KPI Realization Reports 15% …%
• Board of Commissioners’ Supervision Reports to the Authorities and Ministry of SOEs.
Dynamic Aspect
• External Auditor’s proposals to Shareholders
4 20% …%
• Competency Improvement through Seminars, Workshops etc
• Board of Commissioners’ GCG Assessment Results
2. Board of Commissioners’ performance assessment through a Self Assessment of the Good Corporate Governance
Implementation
a. Board of Commissioners’ performance assessments are also reflected in self-assessments of the Board of
Commissioners’ implementation of their duties and responsibilities, as part of the Self Assessment on the Bank
Governance that must be submitted to OJK every semester as required in OJK Regulation No. 17 of 2023 dated
14 September 2023 concerning the Implementation of Governance for Commercial Banks. Furthermore, OJK will
conduct an assessment or evaluation of the self- assessment report on the application of the said Bank Governance.
b. Self-assessment reports on the Bank Governance implementation are carried out to ensure the implementation of
the 5 (five) basic principles of Good Corporate Governance, namely Transparency, Accountability, Responsibility,
Independency, and Fairness.
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c. For the Bank Governance implementation self- 1. Regulation of the Minister of State-Owned Enterprises
assessment, the Board of Commissioners’ duties No. PER-2/MBU/03/2023 dated 3 March 2023 concerning
and responsibilities implementation forms part Guidelines for Governance and Significant Corporate
of the assessment, and is measured based on 3 Activities of State-Owned Enterprises and Regulation
main parameters namely Government Structure, of the Minister of State-Owned Enterprises No. PER-3/
Governance Process and Governance Outcome. MBU/03/2023 dated 20 March 2023 concerning Organs
The parameter assessment for the Board of and Human Resources of State-Owned Enterprises, the
Commissioners’ duties and responsibilities organs of the Board of Commissioners may consist of
implementation is carried out based on a governance the Audit Committee, Nomination and Remuneration
structure that consists of 16 (sixteen) indicators, a Committee, Risk Monitoring Committee and Integrated
governance process that consists of 17 (seventeen) Governance Committee, as well as the Board Secretariat
indicators, and a governance outcome that consists Commissioner;
of 6 (six) assessment indicators. 2. Financial Services Authority Regulation No. 18/
d. The Good Corporate Governance Implementation POJK.03/2014 dated November 18, 2014 concerning the
self-assessment for the results of the period of 2023 Implementation of Integrated Governance for Financial
as overall received a rating of 2 ("Good"). Based on Conglomerates, in order to support the effectiveness
the Governance Factor Rating matrix in Appendix of carrying out their duties, the Main Entity Board of
II of SEOJK No. 13/SEOJK.03/2017 dated March 17, Commissioners is required to establish an Integrated
2017 concerning Governance Implementation in Governance Committee;
Commercial Banks, received a rating of 2 ("Good") 3. Financial Services Authority Regulation No. 45/
is defined by OJK as “Reflecting that the Bank’s POJK.03/2015 dated December 23, 2015 concerning
management has implemented Governance which the Implementation of Governance in the Provision
is generally good. This is reflected in the adequate of Remuneration for Commercial Banks, in carrying
fulfillment of the Governance principles. In the event out supervisory duties on the implementation of
that there are weaknesses in the implementation Remuneration policies and periodic evaluation of
of the Governance principles, in general these Remuneration policies, the Board of Commissioners
weaknesses are insignificant and can be resolved is required to form a Remuneration Committee;
by normal actions by the Bank’s management”. 4. Financial Services Authority Regulation No. 55/
e. In assessing the governance implementation POJK.04/2015 dated December 23, 2015 concerning the
quality, BNI also follows the Corporate Governance Establishment and Guidelines for the Implementation of
Perception Index (CGPI) organized byThe Indonesian Work of Audit Committees, Issuers or Public Companies
Institute for Corporate Governance (IICG) with the are required to have an Audit Committee.
aim of evaluating the GCG implementation at 5. Financial Services Authority Regulation no. 17 of
BNI. The results of the 2023 CGPI assessment at 2023 dated 14 September 2023 concerning the
BNI showed a score of “92.26”, with a “The Most Implementation of Governance for Commercial Banks,
Trusted Company” predicate. BNI’s CGPI results in order to support the effective implementation of
achievement of ““The Most Trusted Company” duties and responsibilities, the Board of Commissioners
stated that the company’s organs and all members of is required to form at least an Audit Committee, a
the company have been committed and consistent Risk Monitoring Committee and a Nomination and
in implementing the principles of Good Corporate Remuneration Committee.
Governance, and are able to optimize their resources
to build a system resilient to the dynamics of change COMMITTEES UNDER THE BOARD
in line with the values, principles and rules of Good OF COMMISSIONERS
Corporate Governance. Committees under the Board of Commissioners consist of
the Audit Committee (KA), the Risk Monitoring Committee
COMPLETENESS OF THE BOARD OF (KPR), the Nomination and Remuneration Committee (KNR),
COMMISSIONERS’ ORGANS and the Integrated Governance Committee (TKT).
To strengthen its supervisory duties, the Board of The Board of Commissioners establishes guidelines
Commissioners has supporting organs consisting of that regulate the procedures for appointment, dismissal,
committees under the Board of Commissioners and the arrangement of duties and honorarium for members
Secretariat of the Board of Commissioners. of the Committees under the Board of Commissioners,
which are continuously refined and updated in accordance
The establishment and implementation of the Secretariat with developments/amendments in the applicable laws,
of the Board of Commissioners and the Committees under regulations and current conditions. The latest update
the Board of Commissioners has been carried out by taking was made in 2018, which are stipulated in the Board of
into account the applicable laws and regulations, including Commissioners Decision Letter No. KEP/002/ DK/2018
the Financial Services Authority (POJK) Regulations, and dated February 8, 2018, concerning “General Provisions
the Minister of SOEs (BUMN) regulations, in particular: for Appointment, Dismissal, Arrangement of Duties, and
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Honorarium of Members of Committees Under the Board 1. The Committees conduct meetings either internally
of Commissioners” which includes the following matters: or by inviting related Directors, units and/or divisions
1. Procedures for Appointment of Committee Members and/or related units;
2. The principal material that needs to be regulated in the 2. The Committees conduct studies/evaluations/ reviews
work agreement of the committee members who come as well as discussions/talks outside the meeting forum
from independent parties with BNI which if necessary include discussions with the related
3. Concurrent positions that regulate positions which units or divisions/ units;
are permitted and which are prohibited for members 3. The results of meetings or evaluations/reviews and
of the Committee based on the applicable laws and discussions/talks outside the meeting forum are
regulations; submitted by the Committee Chairperson to the Board
4. The period of appointment/term of office of committee of Commissioners as a report either in writing or in a
members; meeting of the Board of Commissioners that discusses
5. Division of duties and scope of duties of the Committee; the related agenda
6. Committee members’ obligation to be present at the 4. Committees under the Board of Commissioners submit
Company; realization reports of work programs/ activities every
7. Honorarium for Committee members from independent quarter to the Board of Commissioners.
parties;
8. Evaluation/assessment of the performance of Committee Information concerning each Committee is presented in a
members by independent parties; separate sub chapter.
9. Termination of Appointment of Committee members;
10. Resignation of Committee members. PERFORMANCE ASSESSMENT FOR COMMITTEES
UNDER THE BOARD OF COMMISSIONERS
WORKING MECHAMISM FOR COMMITTEES The Board of Commissioners periodically evaluates the
UNDER THE BOARD OF COMMISSIONERS committees under the Board of Commissioners, consisting
The Committees under the Board of Commissioners carry of the Audit Committee, Risk Monitoring Committee,
out their duties and responsibilities are guided by previously Nomination and Remuneration Committee, Risk Monitoring
prepared Committee Charters for each Committee, which Committee and Integrated Governance Committee.
are continuously refined and updated in accordance with
developments/ changes in applicable legal regulations During 2023, the Board of Commissioners considers that
and current conditions. The Committee Charter of each these committees carried out their functions, duties and
Committee under the Board of Commissioners has also responsibilities properly as seen from:
been stipulated in a Board of Commissioners Decree and 1. The achievement of all Committees’ Work Plans/
published on the Company’s official website, namely: Programs set at the beginning of 2023; as well as;
1. Board of Commissioners Decree No. KEP/007/ DK/2021 2. Implementation of Committee Meetings and level of
dated April 15, 2021 concerning “The Audit Committee attendance of Committee members.
Charter and Code of Ethics for the Audit Committee of
PT Bank Negara Indonesia (Persero) Tbk.”; These committees have work programs/plans that are
2. Board of Commissioners Decree No. KEP/005/ DK/2022 realized through a committee meeting mechanism,
dated June 1, 2022 concerning the “Integrated including by inviting the relevant Sector or divisions/work
Governance Committee Charter”; units, as well as conducting in- depth evaluations/reviews
3. Board of Commissioners Decree No. KEP/006/ DK/2022 by each committee outside the meeting forum, the results of
dated June 1, 2022 concerning the “Nomination and which are submitted in writing to Board of Commissioners.
Remuneration Committee Charter”;
4. Board of Commissioners Decree No. KEP/007/ DK/2022 The Audit Committee has carried out its supervisory duties
dated June 1, 2022 concerning the “Risk Monitoring and responsibilities regarding the review of financial
Committee Charter”. information released by the Bank to the public and/or to
the authorities. In addition, the Audit Committee also carries
The preparation of the Work Plan Program, which is carried out reviews to ensure compliance with laws and regulations
out at the beginning of each year by each Committee under relevant to the Bank's activities, provides recommendations
the Board of Commissioners, is used as a reference in to the Board of Commissioners regarding the appointment of
carrying out duties that are realized in assisting the Public Accountants (AP) and Public Accounting Firms (KAP),
implementation of the Board of Commissioners’ duties, and evaluates the effectiveness of audit implementation/
through monitoring, reviewing and providing advice services provided. provided by Public Accountants (AP)
or recommendations to the Board of Commissioners and Public Accounting Firms (KAP). The Audit Committee
on matters related to the functions and duties of the also reviews the implementation of audits by internal and
committees concerned through the following mechanism: external auditors, and supervises the implementation of
follow-up actions by the Board of Directors.
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The Risk Monitoring Committee has assessed the suitability PERFORMANCE ASSESSMENT OR EVALUATION
of risk management policies with the implementation of OF INDEPENDENT COMMITTEE MEMBERS
Bank policies, and has also monitored and evaluated The committee chairperson evaluates the performance
the implementation of duties by the risk management of committee members who come from independent
committee and risk management work unit. The results of parties. The Performance Appraisal Indicators, include but
this assessment are used to provide recommendations to not limited to competence and expertise, output quality,
the Board of Commissioners. In 2023, the Risk Monitoring discipline and attendance of the relevant committee
Committee carried out the evaluation of the implementation members in the company, as well as the implementation
of risk management for the Bank's 8 (eight) main risks, of duties and obligations in accordance with the committee’s
namely Credit Risk, Market Risk, Liquidity Risk, Operational charter and work procedures that apply to independent
Risk, Strategic Risk, Legal Risk, Compliance Risk, Reputation committee members under the Board of Commissioners.
Risk, as well as 2 additional (two) other risks included in
integrated risk management, namely Insurance Risk and The results of the evaluation and assessment referred
Intragroup Transaction Risk. to are submitted as recommendations to the Board
of Commissioners to extend or continue or end the
The Nomination and Remuneration Committee has also appointment of the relevant committee members to the
carried out its role in carrying out supervisory duties and Company.
obligations which include evaluating and formulating
recommendations to the Board of Commissioners The evaluation of Committees under the Board of
regarding regulations and policies related to nomination Commissioners members by Independent Parties (not
and remuneration for members of the Commissioners, the Board of Commissioners). The assessment factors are:
Directors, executive officers and employees as a whole.This 1. Duties according to Committee Charter (25%);
also includes examining and assessing the company's talent 2. Competence and Skill (30%);
management policies, as well as evaluating organizational 3. Output quality (30%);
development proposed by the Board of Directors, in 4. Attendance rate (15%).
accordance with applicable regulations.
MANDATORY ATTENDANCE OF COMMITTEE
The Integrated Corporate Governance Committee evaluated MEMBERS WHO ARE INDEPENDENT PARTIES
the Integrated Governance by analyzing the level of Committee members coming from outside the company
effectiveness of internal control, implementation of integrated (independent members) have the obligation to regularly attend
compliance, and performance of the Integrated Governance on working days and office hours based on the days, number
Guidelines.This committee also provided recommendations of days, and schedules set by the Board of Commissioners
to the Board of Commissioners of the Main Entity concerning and/or the committee chairperson, and include attending
the results of the Integrated Governance implementation Committee Meetings and carrying out other duties, and
evaluation, as well as improvements that may be needed completing the attendance list at the Company in order to
in the Integrated Governance Guidelines. The Integrated carry out duties other than attending committee meetings. If
Corporate Governance Committee also assessed the necessary, at the request of the Board of Commissioners and/
suitability of the Integrated Governance Policy and its or committee chairperson, Committee members from outside
implementation, as well as provided recommendations the company must also attend at the company or at Board
to the Board of Commissioners of the Main Entity on the of Commissioners’ Meetings or committee meetings, or at
Integrated Governance policy and how to implement it, with activities that must be attended by the Board of Commissioners
the aim of ensuring that Integrated Governance is managed in accordance with the requirements outside the frequency
effectively in all Financial Services Institutions in the BNI and routine attendance schedule.
Financial Conglomerate.
Information on the Committees under the Board of
During 2023, the implementation of programs and work Commissioners and the Secretary to the Board of
plans carried out by committees under the Board of Commissioners is presented in a separate sub chapter.
Commissioners is reflected in the level of participation and
number of meetings attended, as well as reports describing
the implementation of activities carried out by the Audit
Committee, Nomination and Remuneration Committee,
Monitoring Committee Risk, and Integrated Governance
Committee.This shows that these committees have carried
out their duties and responsibilities effectively.
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Independent
Commissioners
CRITERIA AND NUMBER OF b. Independent Commissioner must meet the following
INDEPENDENT COMMISSIONERS requirements:
• Not a person who worked or had the authority and
The Company has an Independent Commissioner who responsibility to plan, lead, control, or supervise
has adapted to Financial Services Authority Regulation activities of the Issuer or Public Company within
no. 17 of 2023 dated 14 September 2023 concerning the the last 6 (six) months, except for reappointment
Implementation of Governance for Commercial Banks. In as an Independent Commissioner of Issuer or
this regulation, Independent Commissioners in commercial Public Company in the next period;v
banks must constitute at least 50% (fifty percent) of the total • Does not own shares either directly or indirectly
members of the Board of Commissioners. The composition with the Issuer or Public Company;
of BNI Commissioners as of 31 December 2023 is 11 (eleven) • Has no Affiliated relationship with the Issuer
people consisting of 1 (one) President Commissioner/ or Public Company, members of the Board
Independent Commissioner, 1 (one) Vice President of Commissioners, members of the Board of
Commissioner, 5 (five) Independent Commissioners, and Directors, or the main shareholders of the Issuer
45 (five) Commissioners . Thus, the composition of BNI's or Public Company; and
Independent Commissioners is more than 50% of the total • Does not have a business relationship either
number of Board of Commissioners and has complied with directly or indirectly that is related to the business
Financial Services Authority Regulations. activities of the Issuer or Public Company.
3. OJK Circular No. 13/SEOJK.03/2017 dated March 17,
Apart from following the Financial Services Authority 2017 concerning Implementation of Governance for
Regulation no. 17 of 2023 dated 14 September 2023 Commercial Banks which stipulates that:
concerning the Implementation of Governance for a. Independent Commissioners are members of the
Commercial Banks as explained above, the appointment Board of Commissioners who have no financial
of BNI Independent Commissioners is carried out by relationship, management relationship, ownership
paying attention to and being guided by the provisions relationship, and/ or familial relationship with
governing the requirements and criteria for Independent members of the Board of Directors, other members
Commissioners in other applicable laws and regulations, of the Board of Commissioners, and/or controlling
in particular: shareholder, or relationship with the Bank that may
1. Law Number 40 of 2007 concerning Limited Liability affect the ability to act independently;
Companies as amended by Law Number. 6 of 2023 b. The definition of having a financial relationship,
concerning the Stipulation of Government Regulation in management relationship, ownership relationship,
Lieu of Law Number 2 of 2022 concerning Job Creation and/or familial relationship with members of the
into Law which regulates that: Board of Directors, other members of the Board of
a. The Company’s Articles of Association may stipulate Commissioners, and/or controlling shareholder, or
the presence of 1 (one) or more independent relationship with a bank that may affect the ability
commissioners and 1 (one) delegated commissioner; to act independently is guided by the definitions
and set forth in the prevailing Laws and Regulations,
b. Independent commissioners are appointed based on specifically the OJK Circular Letter concerning
GMS resolutions from parties that are not affiliated Implementation of Governance for Commercial
with the majority shareholders, members of the Banks.
Board of Directors and/or other members of the 4. OJK Circular No. No. 28/SEOJK.03/2022 dated December
Board of Commissioners. 22, 2022 concerning Risk Management Certification for
2. OJK Regulation (POJK) No. 33/POJK.04/2014 dated Human Resources for Commercial Banks stipulates
December 8, 2014 concerning the Board of Directors and that Ownership of a Risk Management Certificate is
Board of Commissioners or Independent Commissioners one aspect of assessing competency factors in the fit
of Public Companies, which stipulates that: and proper test for prospective members of the Board
a. Independent Commissioners are members of the of Directors and prospective members of the Board of
Board of Commissioners from outside the issuer Commissioners in accordance with OJK provisions
or public company and fulfill the requirements as concerning the fit and proper test for the main parties
an Independent Commissioner as referred to in of financial service institutions.
POJK; and
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INDEPENDENT COMMISSIONERS’ STATEMENT OF INDEPENDENCE
All Independent Commissioners do not have financial, management, share ownership and/or familial relationships with
members of the Board of Directors, other members of the Board of Commissioners and/or the controlling shareholders,
or relationships with the Bank that may affect their ability to act independently.
Independent Commissioners’ Independence
Has no family relationship
Has no financial
Has no management with the Board of
relationship with Has no share
relationship with BNI, Commissioners, Directors,
Name the Board of ownership relationship
subsidiaries or affiliated and/or fellow members
Commissioners and in BNI
companies of the Nomination and
Directors
Remuneration Committee
Pradjoto v v v v
Sigit Widyawan v v v v
Asmawi Syam v v v v
Iman Sugema v v v v
Septian Hario Seto v v v v
Erwin Rijanto v v v v
Each Independent Commissioner member has made a statement of independence and has submitted it to OJK as
one of the requirements to take part in the fit and proper test process at OJK. During 2023, the serving Independent
Commissioners were as follows:
INDEPENDENCE APPENDIX
Attachment to the Statement of Independence of the Independent Commissioner
1. Pradjoto 2. Sigit Widyawan
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3. Asmawi Syam 4. Iman Sugema
5. Septian Hario Seto 6. Erwin RIjanto Slamet
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Board of Directors and Board
of Commissioners Nomination
and Remuneration
Nominations:
Members of the Board of Directors and members of the Board of Commissioners are selected and appointed to
create diversity, consisting of individuals who have the commitment, knowledge, abilities and expertise needed
by the Company.
Remuneration:
Remuneration is designed to effectively align the interests of members of the Board of Directors and members of
the Board of Commissioners with the long-term interests of the Company and sustainable value creation.
BOARD OF DIRECTORS AND BOARD OF Board of Commissioners Nomination Procedure
COMMISSIONERS NOMINATION PROCEDURE Board of Commissioners Appointment Process
Board of Directors Nomination Procedure The process of appointing prospective members of the
The process of appointing prospective members of the Board of Commissioners is carried out in accordance with
Board of Directors is carried out in accordance with the the statutory regulations which regulate the procedures for
statutory regulations that regulate the procedures for appointing members of the Board of Commissioners in the
appointing members of the Board of Commissioners in banking and BUMN sectors, in particular:
the banking and SOE sectors, in particular: 1. Regulation of the Minister of State for State-Owned
1. Regulation of the Minister of State for State-Owned Enterprises No. PER-2/MBU/03/2023 dated 03 March
Enterprises No. PER-2/MBU/03/2023 dated March 03, 2023 2023 concerning Guidelines for Governance and
concerning Guidelines for Governance and Significant Significant Corporate Activities of State-Owned
Corporate Activities of State-Owned Enterprises; Enterprises;
2. Regulation of the Minister of State for State-Owned 2. Regulation of the Minister of State for State-Owned
Enterprises No. PER-3/MBU/03/2023 dated March 20, Enterprises No. PER-3/MBU/03/2023 dated March 20,
2023 concerning Organs and Human Resources of State- 2023 concerning Organs and Human Resources of State-
Owned Enterprises; Owned Enterprises;
3. Financial Services Authority Regulation No. 27/ 3. Financial Services Authority Regulation No. 27/
POJK.03/2016 dated July 22, 2016 concerning Fit and POJK.03/2016 dated July 22, 2016 concerning Fit and
Conformity Assessment for Main Parties of Financial Conformity Assessment for Main Parties of Financial
Services Institutions and Financial Services Authority Services Institutions and Financial Services Authority
Circular Letter No. 39/ SEOJK.03/2016 dated September Circular Letter No. 39/ SEOJK.03/2016 dated September
13, 2016 concerning Fit and Proper Test for Prospective 13, 2016 concerning Fit and Proper Test for Prospective
Controlling Shareholders, Prospective Members of the Controlling Shareholders, Prospective Members of the
Board of Directors, and Prospective Members of the Board of Directors, and Prospective Members of the
Board of Commissioners of Banks; Board of Commissioners of Banks;
4. Financial Services Authority Regulation No. 17 of 2023 4. Financial Services Authority Regulation No. 17 of
dated September 14, 2023 concerning the Implementation 2023 dated September 14, 2023 concerning the
of Governance for Commercial Banks and Financial Implementation of Governance for Commercial Banks
Services Authority Circular Letter No. 13/SEOJK.03/2017 and Financial Services Authority Circular Letter no.
dated March 17, 2017 concerning Implementation of 13/SEOJK.03/2017 dated March 17, 2017 concerning
Governance for Commercial Banks; Implementation of Governance for Commercial Banks;
5. Financial Services Authority Regulation No. 33/ 5. Financial Services Authority Regulation No. 33/
POJK.04/2014 concerning Directors and Board of POJK.04/2014 concerning Directors and Board of
Commissioners of Issuers or Public Companies; And Commissioners of Issuers or Public Companies; And
6. BNI's Articles of Association which regulate the 6. BNI's Articles of Association which regulate
appointment of members of the Board of Commissioners. the appointment of members of the Board of
Commissioners.
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Members of the Board of Commissioners are appointed by 3. Determination of Material RiskTaker (MRT) is categorized
the GMS which is attended and approved by the Series A as follows:
Dwiwarna Shareholders and the meeting decisions must a. Material RiskTakers (MRT) can be determined using
be approved by the Series A Dwiwarna Shareholders qualitative methods according to the portion of
considering the provisions in the Articles of Association. responsibility that influences the main risk profile
The GMS decision regarding the appointment of members which will be determined in accordance with the
of the Board of Commissioners also determines when the risk profile evaluation determined by the Company
appointment and dismissal will take effect. In the event every year.
that the GMS does not determine the appointment as a b. Determining the MRT category can also be done
member of the Board of Commissioners will take effect quantitatively through a comparison of variable
from the closing of the GMS. Submission of proposals remuneration between MRT and non-MRT
for prospective members of the Board of Commissioners employees, taking into account the performance
to the GMS through Series A Dwiwarna Shareholders is and risk level of the position concerned.
carried out by taking into account the recommendations 4. Implementation of variable remuneration in accordance
of the Nomination and Remuneration Committee. with regulatory provisions regarding the application of
remuneration for commercial banks.
Financial Services Authority Regulation No. 27/POJK.03/2016
dated July 22, 2016 concerning Fit and ProperTest for Main REMUNERATION GOVERNANCE
Parties of Financial Services Institutions, among other Board of Directors Remuneration
things, regulates that prospective members of the Board The remuneration governance policy states that the
of Commissioners who are included as Main Parties of BNI remuneration given to the Board of Directors can be fixed
which is a Financial Services Institution must obtain approval or variable. Fixed or variable remuneration is based on
from the Financial Services Authority before carrying out business scale, business complexity, peer groups, inflation
actions, duties and functions as a member of the Board rates, conditions, and financial capabilities of the Company
of Commissioners. In order to provide such approval, OJK and do not conflict with laws and regulations.
carries out a fit and proper test for prospective members
of the Board of Commissioners. Regarding the determination of Fixed Remuneration, it
observes the difference (gap) of remuneration between
Members of the Board of Commissioners who have passed position levels, to prevent potential internal conflicts and
the fit and proper test without records and have received operational risks such as fraud or other operational risks.
approval from the Financial Services Authority, indicate For the determination of variable remuneration, the Bank
that the relevant members of the Board of Commissioners uses the basis of prudent risk taking that refers to the
have and fulfill the requirements of integrity, competence provisions of the Financial Services Authority regulating
and adequate financial reputation. Risk Management Implementation for Commercial Banks.
In accordance with the Company's Articles of Association,
PROCEDURE AND IMPLEMENTATION OF members of the Board of Directors are given salaries and
REMUNERATION OF THE BOARD OF DIRECTORS benefits/facilities including tantiem and post-employment
AND BOARD OF COMMISSIONERS compensation with the type and amount determined by the
Board of Directors' Remuneration Governance Policy, GMS by taking into account the provisions of the applicable
refers to Financial Services Authority Regulation No. 45/ laws and regulations.
POJK.03/2015 dated December 23, 2015 and Financial
Services Authority Circular Letter No. 40/SEOJK.03/2016 The Board of Commissioners supervises the remuneration
concerning the Implementation of Governance in Providing policies implementation and conducts regular evaluations
Remuneration for Commercial Banks, as well as Regulation through the Nomination and Remuneration Committee.
of the Minister of State-Owned Enterprises Number PER-3/ The Nomination and Remuneration Committee conducts
MBU/03/2023 concerning Organs and Human Resources evaluations on the Remuneration Policy based on
of State-Owned Enterprises. performance, risk, fairness with peer group, targets, and
the Bank’s long term strategy, as well as fulfillment of
In accordance with POJK direction Regulation No. 17 of reserves as regulated in laws and regulations, and the
2023 concerning the Implementation of Governance for Bank’s potential future revenue.
Commercial Banks, POJK No. 45/POJK.03/2015 and SEOJK
No. 40/SEOJK.03/2016 Implementation of Governance in
Providing Remuneration for Commercial Banks, the scope
of BNI's remuneration policy includes:
1. The Board of Directors and Board of Commissioners
receive remuneration and other facilities determined
based on the GMS Resolution.
2. The prudence principle in providing performance and
risk-based remuneration.
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Practices Governance Responsibility Commitment Statements
Board of Directors’ Remuneration Determination Procedure
The procedure for determining the Board of Directors’ remuneration is carried out through the following stages:
1. The Nomination and Remuneration Committee evaluates the remuneration policy applicable to the Board of Directors;
2. The Nomination and Remuneration Committee provides recommendations to the Board of Commissioners on the
remuneration policy for the Board of Directors;
3. The Board of Commissioners submits proposals on the remuneration recommendation in the form of salaries/
honorarium and tantiem to be approved by the GMS.
Process for Determining the Board of Commissioners and Board of Directors Remuneration
General Meeting of
The Nomination and Letter from the Board of Shareholders Resolution Board of Commissioners’
Remuneration Committee Commissioners to Dwiwarna regarding the Delegation of Decree of Dwiwarna Letter to the Board of
reviews the proposed Series A Shareholders Authority to Dwiwarna Series Series A Shareholders Directors regarding the
remuneration for the Board regarding the proposed A Shareholders and the Board regarding the BNI’s Board of Determination of the
of Commissioners and Board remuneration for the Board of of Commissioners to determine Commissioners and the Board Board of Directors and the
of Directors for submission to Commissioners and the Board the amount of the Board of of Directors’ Remuneration Board of Commissioners’
the Board of Commissioners of Directors Commissioners and the Board Remuneration
of Directors’ Remuneration
Indicators For Determining The Board Of Directors’ Remuneration
For determining the Board of Directors’ indicators, BNI refers to the Minister of SOEs Regulation No. PER-04/ MBU/2014 concerning
Guidelines for Determining the Board of Directors, Board of Commissioners, and Supervisory Boards of SOEs Remuneration, as
amended several times, most recently by Minister of SOEs Regulation No. PER- 13/MBU/09/2021, and are as follows:
1. Business scale factor;
2. Business complexity factor;
3. Inflation Rate;
4. Company’s condition and financial capability;
5. Other relevant factors, so long as it is not in contradiction to the laws and regulations.
Remuneration Structure For Members Of The Board Of Directors
The remuneration structure for members of the Board of Directors is based on BUMN Ministerial Regulation No. PER-3/
MBU/03/2023 concerning Organs and Human Resources of State-Owned Enterprises, as well as the Letter of the Minister
of BUMN No.SR-25/Wk.2.MBU.A/07/2023 dated July 4, 2023 concerning determination the income of Board of Directors
and Board of Commissioners of PT Bank Negara Indonesia (Persero) Tbk 2023 is as follows:
Remuneration Structure for Members of Board of Directors in 2023
Type of Remuneration/
Description
Facility
Salary
• President Director is 100%;
Salary Components • Vice President Director is 90% of the Salary of President Director;
• Other Directors is 85% of the salary of the President Director.
Allowances
Members of the Board of Directors are given allowance for Religious Holiday for 1 (one) time salary each
Religious Holidays
year.
• Given during term of office;
• The premium borne by the company is maximum 25% (twenty five percent) of the annual salary;
• Selecting the post-employment insurance program is determined by each member of the Board of
Post-Employment Insurance Directors and Board of Commissioners, and is coordinated by the unit managing the facilities and
allowances for members of the Board of Directors and members of the Board of Commissioners;
• Provision of premiums, fees, or other terms relevant to post-employment insurance already includes
premiums for accident and life insurance.
Members of the Board of Directors are given a housing allowance including utility costs, which is
Housing Allowance provided on a monthly basis, the amount of which is determined by the Minister, namely IDR27,500,000.-
per month.
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Remuneration Structure for Members of Board of Directors in 2023
Type of Remuneration/
Description
Facility
Facilities
• Members of the Board of Directors are provided with 1 (one) official vehicle and 1 (one) driver which can
be used full time by members of the Board of Directors with overtime pay borne by the Company;
• Vehicle specifications and types are determined by the Company, with a maximum limit of 3,500 cc for oil-
fueled vehicles or a maximum limit of 100 kWh for battery electric vehicles.
Vehicles
• Maintenance costs and vehicle operational costs as well as other costs arising in connection with official
vehicle facilities are borne by the Company at cost (at cost);
• Members of the Board of Directors who ceased serving are required to return their official vehicles to the
Company within a period of no later than 30 (thirty) days.
• Health facilities are given in the forms of health insurance or reimbursement of medical expenses;
• Health facilities are provided in the forms of:
a. Health insurance program administered by the Social Security Administering Agency;
b. Outpatient and medicine;
c. Inpatient and medicine;
d. Medical check-up, 1 (one) time every year and taken domestically.
• Health facilities are provided to members of the Board of Directors as well as husband/wife and a maximum of
Health 3 (three) children who have not yet reached the age of 25 (twenty five) years, provided that the child who is not
yet 25 (twenty five) years old has ever been married or have ever worked, the person concerned is not entitled to
health facilities.
• In the event that the treating doctor provides a referral for treatment abroad, The provision of health facilities can
be provided in full or in part by taking into account the company's financial capabilities.
• Medical check-ups are provided with the following conditions:
a. medical check-up is provided 1 (one) time every year; And
b. medical check-ups are carried out within the country.
• Legal assistance facilities are provided to members of the Board of Directors in the event of actions/deeds for and
on behalf of the position of members of the Board of Directors which are related to the aims and objectives and
business activities of the Company;
• Legal aid facilities are provided by taking into account the principles of fairness, transparency and accountability
in accordance with applicable regulations, as well as taking into account the Company's financial capabilities.
• Legal aid facilities are provided in the form of:
a. financing legal services which includes the process of providing information, examining witnesses,
suspects and defendants in judicial institutions until obtaining a decision that has permanent legal force,
and preparation of related documents relating to this process;
b. financing legal services as a witness or defendant in legal disputes in judicial institutions until obtaining
a decision that has permanent legal force, and preparation of related documents relating to this process;
Legal Aid And
c. transportation and accommodation costs in connection with the legal process.
• Legal aid facilities can be charged to the Company only for 1 (one) legal service provider for 1 (one) specific
case.
• The appointment of legal service providers is carried out by the Company in accordance with the provisions
for the procurement of goods and services that apply to the Company.
• In the event that a member of the Board of Directors uses a legal service provider of their own choice or is
involved in the process of appointing a legal service provider, whether at the level of inquiry/investigation,
court of first instance, appeal, cassation or judicial review, the costs of the attorney/legal consultant are not
borne/reimbursed by the Company.
• In the event that a member of the Board of Directors is acquitted/declared not guilty by a court with a
decision that has permanent legal force, then the legal aid facility is at the expense of the Company.
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Remuneration Structure for Members of Board of Directors in 2023
Type of Remuneration/
Description
Facility
• As long as the legal matter does not yet have permanent legal force, post-service insurance for members of
the Board of Directors is not paid and is placed in a special account as collateral for legal costs incurred by
the Company.
• The Company does not provide legal assistance facilities in the event that members of the Board of Directors
become witnesses, suspects or defendants due to criminal proceedings or defendants due to proceedings
other than criminal cases reported by:
a. Company;
b. The State, as a legal entity or State institution or government institution; or
c. Certain parties determined by the GMS/Minister;
• Members of the Board of Directors who use legal aid facilities must provide a stamped statement stating the
following:
a. that the capacity of members of the Board of Directors in certain cases is not individual;
b. willing to use post-service insurance as collateral for legal costs incurred by the Company;
c. willing to return the costs incurred for providing legal assistance facilities to the Company if it is proven
that the capacity of the member of the Board of Directors concerned in the case is an individual; and
d. willing to replace/refund the costs incurred by the company if a member of the Board of Directors is
found guilty by a court with a decision that has permanent legal force.
• The company must provide legal assistance facilities to former members of the Board of Directors in
the event of legal problems arising because the person concerned carries out actions/deeds for and
on behalf of their position relating to the aims and objectives and business activities of the Company,
which they carried out while the person concerned served as a member of the Board of Directors .
• Provisions regarding the provision of legal aid facilities, mutatis mutandis apply to the provision of
legal aid facilities for former members of the Board of Directors.
• The legal assistance procedures for Directors are carried out in accordance with applicable laws
and regulations, in particular the Regulation of the Minister of State for State-Owned Enterprises
which regulates Guidelines for Determining the Income of Directors, Board of Commissioners and
Supervisory Board of State-Owned Enterprises.
Members of the Directors who are still using housing facilities prior to the enactment of the Ministerial
Housing Facilities
Regulation, will use these housing facilities until December 31, 2023.
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TOTAL REMUNERATION NOMINAL/COMPONENT FOR THE BOARD OF DIRECTORS
The disclosure of the Board of Commissioners and Board of Directors remuneration components refers to OJK Circular
Letter No. 40/SEOJK.03/2016 concerning Governance Implementation in Providing Remuneration for Commercial Banks.
Remuneration
No. Name
Religious Housing Transportation
Salary Tantiem
Allowances Allowances Allowances
Royke Tumilaar
1 √ √ √ X √
(President Director)
Adi Sulistyowati
2 √ √ X X √
(Vice President Director)
Novita Widya Anggraini
3 √ √ X X √
(Finance Director)
Corina Leyla Karnalies
4 (Digital and Integrated Transaction √ √ √ X √
Banking Director)
Sis Apik Wijayanto
5 (Enterprise and Commercial Banking √ √ √ X √
Director)
David Pirzada (Risk Management
6 √ √ X X √
Director)
Silvano Winston Rumantir
7 (Wholesale and International √ √ √ X √
Banking Director)
Ronny Venir
8 √ √ X X √
(Network and Services Director)
Muhammad Iqbal
9 √ √ X X √
(Institutional Banking Director)
Putrama Wahju Setyawan
10 √ √ √ X √
(Retail Banking Director)
Mucharom
11 (Human Capital and Compliance √ √ √ X √
Director)
Toto Prasetio
12 (Technology and Operations √ √ √ X √
Director)
Total (IDR-million) 53,664 4,472 2,356 - 224,300
The annual remuneration grouped by income levels is as To comply with Article 23 of OJK Regulation No. 45/
follows. POJK.03/2015 concerning Governance Implementation
when Providing Remuneration in Commercial Banks, the
Board of Directors Remuneration by Group 2022 Performance will be paid in 2023 in the amount of
10% (ten percent) of the total Tantiem, paid as deferred
Total Board of
IDR Million Variable Remuneration to parties who become Material
Remuneration Directors
Above IDR2 billion 12 295,587
Risk Takers (MRT). Tantiem in the form of deferred Variable
Remuneration to all members of the Board of Directors is
Above IDR1 billion -
- - given in the form of BNI shares.
IDR2 billion
Above IDR500
- -
million - IDR1 billion The Company may postpone the payment of Variable
Below IDR500 Deferred Remuneration (Malus) or withdraw the Variable
- -
million Remuneration that has been paid (clawback) to parties
who become Material Risk Takers under certain conditions
Tantiem
TheTantiem paid in 2023 equated by 1.7% of the Company’s net
profit for the period January 1, 2022-December 31, 2022, and
was given to members of the Board of Directors proportionately
to the President Director, with the President Director receiving
100%, the Vice President Director receiving 90%, and other
members of the Board of Directors receiving 85%.
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Other Natura Facilities
Total
Post-Employment
Housing (cannot be Transportation (cannot Health (cannot be
Insurance (can be
owned) be owned) owned)
owned)
X √ √ √ √
√ √ √ √ √
√ √ √ √ √
X √ √ √ √
X √ √ √ √
√ √ √ √ √
X √ √ √ √
√ √ √ √ √
√ √ √ √ √
X √ √ √ √
X √ √ √ √
X √ √ √ √
1,554 10,100 10,794 4,169 295,587
BOARD OF COMMISSIONERS’ REMUNERATION through the Nomination and Remuneration Committee.The
The Board of Commissioners’ Remuneration Governance Nomination and Remuneration Committee evaluates the
Policy states that the remuneration given can be fixed and Remuneration policy based on performance, risk, fairness
variable.The provision for fixed and variable remuneration with peer groups, and the Bank’s goals and long-term
is based on business scale, business complexity, peer strategy, fulfillment of reserves, as stipulated in the laws
group, inflation rate, the Company’s condition and financial and regulations, and the Bank’s potential future income.
capability, and does not conflict with laws and regulations.
Procedure for Determining Remuneration for the Board
The determination of fixed remuneration also takes into of Commissioners
account differences (gaps) in remuneration between The procedure for determining the Board of Commissioners’
position levels, to prevent potential internal conflicts and remuneration is carried out in the following stages:
operational risks such as fraud or other operational risks. 1. The Nomination and Remuneration Committee
evaluates the remuneration policies applicable to the
Based on the Company’s Articles of Association, members Board of Commissioners;
of the Board of Commissioners receive an honorarium 2. Then the Nomination and Remuneration Committee
and benefits/ facilities including bonuses and retirement provides recommendations to the Board of
benefits, the types and amounts of which are determined Commissioners regarding the remuneration policy
by the GMS with due observance of the prevailing laws for the Board of Commissioners;
and regulations. 3. The Board of Commissioners submits the remuneration
recommendations for salaries/honorarium and tantiem
The Board of Commissioners supervises the implementation to the Dwiwarna Series A Shareholder for approval
of the remuneration policy and conducts periodic evaluations from the GMS.
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2023 Management Company Management Discussion and Business Support
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Procedure for Determining Remuneration for the Board of Commissioners
General Meeting of
Shareholders Resolution
The Nomination and Letter from the Board of Board of Commissioners’
regarding the Delegation
Remuneration Committee Commissioners to Dwiwarna Decree of Dwiwarna Letter to the Board of
of Authority to Dwiwarna
reviews the proposed Series A Shareholders Series A Shareholders Directors regarding the
Series A Shareholders and
remuneration for the Board regarding the proposed regarding the BNI’s Board of Determination of the
the Board of Commissioners
of Commissioners and Board remuneration for the Board of Commissioners and the Board Board of Directors and the
to determine the amount of
of Directors for submission to Commissioners and the Board of Directors’ Remuneration Board of Commissioners’
the Board of Commissioners
the Board of Commissioners of Directors Remuneration
and the Board of Directors’
Remuneration.
Indicators for Determining Board of Commissioners Remuneration
The indicators for determining the Board of Commissioners and Board of Directors, the Company refers to Minister of
SOEs Regulation No. PER-3/MBU/03/2023 concerning Organs and Human Resources of State-Owned Enterprises, and
includes:
1. Business scale factor;
2. Business complexity factor;
3. Inflation Rate;
4. Company’s condition and financial capability;
5. Other relevant factors, so long as not in violation of the laws and regulations.
Members of the Board Of Commissioners Remuneration Structure
The remuneration structure for members of the Board of Directors is based on BUMN Ministerial Regulation No. PER-3/
MBU/03/2023 concerning Organs and Human Resources of State-Owned Enterprises, as well as the Letter of the Minister
of BUMN No.SR-25/Wk.2.MBU.A/07/2023 dated July 4, 2023 concerning Determination the income of Board of Directors
and Board of Commissioners of PT Bank Negara Indonesia (Persero) Tbk in 2023, it is as follows:
Remuneration Structure for Members of the Board of Commissioners
Type of Remuneration/Facility Information
Honorarium
• President Commissioner is 45% of the President Director's salary;
Honorarium Composition • Vice President Commissioner at 42.5% of the President Director's salary;
• Commissioners amounting to 90% of the President Commissioner's honorarium.
Allowances
Religious Holiday The Board of Commissioners is given a holiday allowance of 1 (one) times the honorarium.
• Given during office (from effective appointment until termination);
• The premium borne by the Company is 25% (twenty five percent) of salary in one year;
• Selection of programs for post-service insurance is determined by the Board of Directors and
Post-Service Insurance Board of Commissioners, coordinated by the unit that manages facilities and benefits for
members of the Board of Directors and Board of Commissioners;
• Premiums, contributions or other relevant terms for post-service insurance include
premiums for accident and death insurance.
The Board of Commissioners is given a transportation allowance of 20% (twenty percent) of the
Transportation
honorarium.
Facilities
• Health facilities are provided in the form of health insurance or reimbursement for medical
expenses
• Health facilities are provided in the form of::
a. Health insurance program administered by the Social Security Administering Agency;
b. Outpatient care and medication;
c. Hospitalization and medication;
d. Medical check-up
Health • Health facilities are provided to members of the Commissioners as well as husband/wife
and a maximum of 3 (three) children who have not reached the age of 25 (twenty five) years,
provided that the child who is not yet 25 (twenty five) years old has ever been married or If
you have ever worked, the person concerned is not entitled to health facilities.
• In the event that the treating doctor provides a referral for treatment abroad, health facilities
can be provided in full or in part by taking into account the company's financial capabilities.
• Medical check-ups are provided with the following conditions:
a. medical check-up is given 1 (one) time every year; And
b. medical check-ups are carried out within the country.
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Remuneration Structure for Members of the Board of Commissioners
Type of Remuneration/Facility Information
• Legal assistance facilities are provided to members of the Board of Commissioners in the
event that actions/deeds occur for and on behalf of the position of members of the Board of
Commissioners which are related to the aims and objectives and business activities of the
Company.
• Legal assistance facilities are provided by taking into account the principles of fairness,
transparency and accountability in accordance with applicable regulations, as well as taking
into account the Company's financial capabilities.
• Legal aid facilities are provided in the form of:
a. financing legal services which includes the process of providing information, examining
witnesses, suspects and defendants in judicial institutions until obtaining a decision that
has permanent legal force, and preparation of related documents relating to this process;
b. financing legal services as a witness or defendant in legal disputes in judicial institutions
until obtaining a decision that has permanent legal force, and preparation of related
documents relating to this process; and
c. transportation and accommodation costs in connection with the legal process.
• Legal aid facilities can be charged to the Company only for 1 (one) legal service provider for
1 (one) specific case.
• The appointment of legal service providers is carried out by the Company in accordance with
the provisions for the procurement of goods and services that apply to the Company.
• In the event that a member of the Board of Commissioners uses a legal service provider of
their own choice or is involved in the process of appointing a legal service provider, whether
at the level of inquiry/investigation, court of first instance, appeal, cassation or judicial
review, the costs of the attorney/legal consultant are not borne/reimbursed by the Company.
• In the event that a member of the Board of Commissioners is acquitted/declared not guilty
by a court with a decision that has permanent legal force, then the legal aid facilities are at
the expense of the Company.
• As long as the legal matter does not yet have permanent legal force, the retirement
insurance for the Commissioner in question is not paid and is placed in a special account as
Legal Aid collateral for the legal costs incurred by the Company.
• The Company does not provide legal assistance facilities in the event that members of
the Board of Commissioners become witnesses, suspects or defendants due to criminal
proceedings or defendants due to proceedings other than criminal cases reported by:
a. Company;
b. State, as a legal entity or state institution or government institution; or
c. Certain parties determined by the GMS/Minister;
• Commissioners who use legal aid facilities must provide a duly stamped statement
explaining the following:
a. that the capacity of Commissioners in certain cases is not an individual;
b. willing to use post-service insurance as collateral for legal costs incurred by the
Company;
c. willing to return the costs incurred for providing legal aid facilities to the Company if it is
proven that the capacity of the member of Commissioners concerned in the case is as an
individual; and
d. willing to replace/refund the costs incurred by the company if a member of the
Commissioner is found guilty by a court with a decision that has permanent legal force.
• The Company must provide legal assistance facilities to former members of the
Commissioners in the event of legal problems arising because the person concerned carries
out actions/deeds for and on behalf of their position relating to the aims and objectives
and business activities of the Company, which they carried out while the person concerned
served as a member of the Board of Commissioners.
• Provisions regarding the provision of legal aid facilities, mutatis mutandis apply to the
provision of legal aid facilities for former Commissioners.
• Procedures for legal assistance for members of the Board of Commissioners are carried
out in accordance with applicable laws and regulations, in particular the Regulation of the
Minister of State for State-Owned Enterprises which regulates Guidelines for Determining
the Income of Directors, Board of Commissioners and Supervisory Boards of State-Owned
Enterprises.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 735
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Performance Report Profile Analysis on Company Performance Functions
Nominal/Component For The Board Of Commission
The disclosure of the Board of Commissioners remuneration components refers to OJKCircular Letter No. 40/SEOJK.03/2016
concerning Governance Implementation in Providing Remuneration for Commercial Banks. The total remuneration
nominal/component for the Board of Commissioners in 2023 was as follows:
Remuneration
No Name Transportation
Honorarium Housing Allowance Holiday allowance
Allowance
Agus Dermawan Wintarto
Martowardojo1)
1 √ x √ √
(President Commissioner/
Independent Commissioner)
Pradjoto2)
2 (President Commissioner/ √ x √ √
Independent Commissioner)
Pahala Nugraha Mansury3)
3 √ x √ √
(Vice President Commissioner)
Sigit Widyawan
4 √ x √ √
(Independent Commissioner)
Askolani
5 √ x √ √
(Commissioner)
Fadlansyah Lubis
6 √ x √ √
(Commissioner)
Asmawi Syam
7 √ x √ √
(Independent Commissioner)
Iman Sugema
8 √ x √ √
(Independent Commissioner)
Susyanto
9 √ x √ √
(Commissioner)
Septian Hario Seto
10 √ x √ √
(Independent Commissioner)
Erwin Rijanto Slamet
11 √ x √ √
(Independent Commissioner)
Robertus Billitea
12 √ x √ √
(Commissioner)
Total (IDR-Million) 22,891 - 4,578 1,944
Note:
1)
Ceased serving as President Commissioner/Independent Commissioner since September 19, 2023
2)
Transfer of assignment from Vice President Commissioner/Independent Commissioner to become the President Commissioner/Independent
Commissioner since September 19, 2023
3)
Served as Deputy Commissioner since September 19, 2023
The annual remuneration grouped by income levels is as To fulfill Article 23 of OJK Regulation No. 45/POJK.03/2015
follows: concerning Governance Implementation when Providing
Board of Commissioners Remuneration by Group Remuneration in Commercial Banks, the 2021 Performance
will be paid in 2023 in the amount of 10% (ten percent) of
Total Board of
IDR Million the total Tantiem, paid as deferred Variable Remuneration
Remuneration Commissioners
Above IDR2 billion 11 42,741
to parties who become Material Risk Takers (MRT).
Above IDR1 billion -
11 - Tantiem in the form of deferred Variable Remuneration to
IDR2 billion
Above Rp500 million Non-Independent Members of the Board of Commissioners
11 -
- IDR1 billion is given in the form of BNI shares, while members of the
Below IDR500 Independent Board of Commissioners it is given in cash,
11 -
million which is kept in the form of deposits.
Tantiem The Company may postpone the payment of Variable
TheTantiem paid in 2023 equated to 1,7% of the Company’s Deferred Remuneration (Malus) or withdraw the Variable
net profit for the period January 1, 2022-December Remuneration that has been paid (clawback) to parties
31, 2022, and was given to members of the Board of who become Material RiskTakers under certain conditions.
Commissioners proportionately to the President Director,
with the President Commissioner receiving 45%, the Vice
President receiving received 42.5%, and other members of
the Board of Commissioners receiving 90% of the President
Commissioner’s tantiem.
736 From Local to Global
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Practices Governance Responsibility Commitment Statements
Other Facilities in the Form of Nature
Post-Service Total
Tantiem Housing Transportation Health
Insurance
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
√ x x √ √ √
90,699 - - 4,256 2,580 124.370
INFORMATION ON SALARY RATIO OF
BOARD OF DIRECTORS, BOARD BOARD OF COMMISSIONERS
COMMISSIONERS, AND BNI EMPLOYEES AND BOARD OF DIRECTORS’
BNI continues to pay attention to the justice principles COMPOSITION DIVERSITY POLICY
to strive for the competitive remuneration to attract and
retain the best talent. BNI's remuneration policy has been BOARD OF DIRECTORS’ COMPOSITION
adapted to applicable laws and regulations. The following DIVERSITY POLICY
is the ratio of the highest and lowest salaries at BNI. BNI’s Board of Directors diversity policy refers to the
recommendations of OJK as outlined in the Appendix to
About 2023 2022 the OJK Circular Letter No. 32/SEOJK.04/2015 concerning
Above Rp2 billion 38,18 : 1 40,29 : 1 Guidelines for Public Company Governance. The regulation
states that the Board of Directors membership composition
Above Rp1 billion -
1,18 : 1 1,18 : 1 shouls take into account the composition diversity of the
Rp2 billion
Above Rp500 Board of Directors members. The composition diversity of
1,11 : 1 1,11 : 1
million - Rp1 billion the Board of Directors members should be a combination
Below Rp500 of desired characteristics both in terms of the organs of the
2,50 : 1 2,22 : 1
million Board of Directors, and the individual members of the Board of
Directors, in accordance with the needs of a Public Company.
Thus, considering the combination of characteristics referred
to will have an impact on the accuracy of the nomination
process and appointment of individual members of the Board
of Directors or the collegial Board of Directors.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 737
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Performance Report Profile Analysis on Company Performance Functions
In accordance with Article 5 paragraph (4) letter c.2 of the Company’s Articles of Association, Series A Dwiwarna Shareholders have
the privilege to nominate candidates as members of the Company’s Board of Directors. Based on Article 11 paragraph (10) of the
Articles of Association, members of the Board of Directors are appointed and dismissed by the GMS, where the GMS is attended
by the Series A Dwiwarna Shareholder and the meeting resolution must be approved by the Series A Dwiwarna Shareholder with
due observance of the provisions in the Articles of Association.
Board of Directors Composition Diversity
Age (years)
Name Position (as of December 31, Gender Education
2023)
• Bachelor’s degree in
Economics
Royke Tumilaar President Director 59 years Male
• Master degree in
Finance
Vice President Bachelor’s degree in
Adi Sulistyowati 56 years Female
Commissioner Economics
Bachelor’s degree in
Novita Widya Anggraini Finance Director 47 years Female
Economics
Digital and Integrated
Bachelor’s degree in
Corina Leyla Karnalies Transaction Banking 55 years Female
Physics
Director
738 From Local to Global
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Practices Governance Responsibility Commitment Statements
Determination of the Board of Directors membership composition takes into account the diversity of skills, knowledge and experience
required as referred to in the OJK Recommendation in the Appendix to the OJK Circular Letter No. 32/SEOJK.04/2015 concerning
Guidelines for Public Company Governance, which has been fulfilled by Series A Dwiwarna Shareholders as Shareholders with
are entitled to nominate candidates for members of the Board of Directors.Thus, the Board of Directors composition has met the
aspects of diversity, as reflected in the education, work experience, age and gender, as presented in the following table.
Work Experience Expertise
• Credit Analyst PT Bank Mandiri (Persero) Tbk
• Corporate Dealer of PT Bank Mandiri (Persero) Tbk
• Relationship Manager - Treasury Division of PT Bank Mandiri (Persero) Tbk
• Senior Officer Manager of PT Bank Mandiri (Persero) Tbk
• Department Head (Vice President) Corporate Banking PT Bank Mandiri (Persero) Tbk
• Holder of authority to decide credit (Group Head level) Commercial Banking) PT Bank Mandiri
(Persero) Tbk
Management, Credit, Risk,
• Group Head of Regional Commercial Sales II PT Bank Mandiri (Persero) Tbk
Marketing, Treasury, International,
• President Commissioner of PT Staco Jasapratama (General Insurance)
Procurement, Special Asset, Finance,
• Commissioner of PT Mandiri Sekuritas
Strategic Planning
• Group Head of Regional Commercial Sales I PT Bank Mandiri (Persero) Tbk
• Director of Treasury, FI & Special Asset Management of PT Bank Mandiri (Persero) Tbk
• Director of Corporate Banking of PT Bank Mandiri (Persero) Tbk
• Director of Wholesale Banking PT Bank Mandiri (Persero) Tbk
• Director of Corporate Banking of PT Bank Mandiri (Persero) Tbk.
• President Director of PT Bank Mandiri (Persero) Tbk
• President Director of PT Bank Negara Indonesia (Persero) Tbk
• Assistant for the Management of Funds and Services of BNI Main Menteng Branch Office of PT
Bank Negara Indonesia (Persero) Tbk
• BNI Marketing Manager Menteng Main Branch Office PT Bank Negara Indonesia (Persero) Tbk
• Marketing Manager of BNI Institutional Funds for Institutional Relations and Financial Services
Division and Institutional Funds of PT Bank Negara Indonesia (Persero) Tbk
• AVP Marketing and Sales BNI Financial Services and Institutional Funds Division of PT Bank Negara
Indonesia (Persero) Tbk
Marketing & Networking;
• VP Marketing and Sales BNI Financial Services and Institutional Funds Division of PT Bank Negara
Transactional Banking; Credit;
Indonesia (Persero) Tbk
Operational Network
• Jakarta Senayan Regional Leader PT Bank Negara Indonesia (Persero) Tbk
• Director of Network and Services of PT Bank Negara Indonesia (Persero) Tbk
• Director of Institutional & Transactional Relations of Banking of PT Bank Negara Indonesia (Persero)
Tbk
• Director of Institutional Relations of PT Bank Negara Indonesia (Persero) Tbk
• Director of Service and Network of PT Bank Negara Indonesia (Persero) Tbk
• Vice President Director of PT Bank Negara Indonesia (Persero) Tbk
• Started a career at PT Bank Mandiri (Persero) Tbk as SR PS Reporting Regulatory
• Team Leader Statutory Reporting PT Bank Mandiri (Persero) Tbk
Strategic and Corporate Plan;
• Department Head Financial Reporting PT Bank Mandiri (Persero) Tbk
Performance Management (Planning
• Department Head Performance Management PT Bank Mandiri (Persero) Tbk
& Budgeting); Finance & Accounting;
• Group Head Accounting PT Bank Mandiri (Persero) Tbk
Risk Management
• Group Head Strategy & Performance Management of PT Bank Mandiri (Persero) Tbk
• Finance Director of PT Bank Negara Indonesia (Persero) Tbk
• Senior Collector/Leader atCitibank
• Collection Head at Standard Chartered Bank
• Collection & Recovery Head at Bank Universal
• Credit Department Manager at Bank Universal
• Deputy Card Management at Bank Universal
• Operation Credit Card Division Head at Bank Permata
• Credit Support & Risk Management Division Head at Bank Niaga
• Retail Collection & Recovery Group Head at Bank Niaga
Consumer Banking; Product
• Collection & Recovery Head Consumer Banking at ABN Amro Bank
Management; Collection; Portfolio
• Collection & Recovery Head RBS/A at Amro Bank
Management
• VP Deputy Division Head Operations Credit Card & Acquiring Business at PT Bank Negara Indonesia
(Persero) Tbk
• VP Deputy Division Head Collection Management at PT Bank Negara Indonesia (Persero) Tbk
• SVP – Card Business Division at PT Bank Negara Indonesia (Persero) Tbk
• SVP – Head of Product Development Management Division at PT Bank Negara Indonesia (Persero) Tbk
• SVP - Head of Data Management and Analytic Division PT Bank Negara Indonesia (Persero) Tbk
• Consumer Banking Director at PT Bank Negara Indonesia (Persero) Tbk
• Digital & Integrated Transaction Banking Director at PT Bank Negara Indonesia (Persero) Tbk
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 739
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Performance Report Profile Analysis on Company Performance Functions
Board of Directors Composition Diversity
Age (years)
Name Position (as of December 31, Gender Education
2023)
• Bachelor’s degree
in Commerce
Administration
Enterprise and
• Master’s degree in
Sis Apik Wijayanto Commercial Banking 62 years Male
Management
Director
• Doctorate in
Administrative
Science
• Bachelor of Science
degree in Electrical
Risk Management
David Pirzada 55 years Male Engineering
Director
• Master Management
degree in Business
Wholesale and • Bachelor’s degree
Silvano Winston
International Banking 45 years Male • Master’s degree in
Rumantir
Director Finance
• Bachelor Degree in
Network and Service Animal Husbandry
Ronny Venir 56 years Male
Director • Master’s Degree in
Agribusiness
740 From Local to Global
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Practices Governance Responsibility Commitment Statements
Work Experience Expertise
• Staff I Surabaya Branch Office Kaliasin at PT Bank Rakyat Indonesia (Persero) Tbk
• Staff II Jakarta Kebayoran Baru Branch Office at PT Bank Rakyat Indonesia (Persero) Tbk
• Marketing and Lending Officer of Kediri Branch Office at PT Bank Rakyat Indonesia (Persero) Tbk
• Mamuju Branch Leader at PT Bank Rakyat Indonesia (Persero) Tbk
• Kendari Branch Leader at PT Bank Rakyat Indonesia (Persero) Tbk
• Lumajang Branch Leader at PT Bank Rakyat Indonesia (Persero) Tbk
• Kediri Branch Leader at PT Bank Rakyat Indonesia (Persero) Tbk
• Jakarta Veteran Branch Leader PT Bank Rakyat Indonesia (Persero) Tbk
• Deputy Leader of Padang Regional PT Bank Rakyat Indonesia (Persero) Tbk
Strategic Management; Hubungan
• Deputy Leader of Pekanbaru Regional at PT Bank Rakyat Indonesia (Persero) Tbk
Kelembagaan; Operasional
• Deputy Leader of Yogyakarta Region at PT Bank Rakyat Indonesia (Persero) Tbk
• Special Branch Leader at PT Bank Rakyat Indonesia (Persero) Tbk
• Banjarmasin Regional Leader at PT Bank Rakyat Indonesia (Persero) Tbk
• Jakarta Regional Leader 2 at PT Bank Rakyat Indonesia (Persero) Tbk
• Director of Funding & Distribution at PT Bank Tabungan Negara (Persero) Tbk
• Consumer Director at PT Bank Rakyat Indonesia (Persero) Tbk
• Director of Institutional & SOE Relations PT Bank Rakyat Indonesia (Persero) Tbk
• Institutional Banking Director at PT Bank Negara Indonesia (Persero) Tbk
• Enterprise & Commercial Banking Director at PT Bank Negara Indonesia (Persero) Tbk
• Account Officer The Bank of Tokyo – Mitsubishi UFJ Ltd
• Senior Analyst The Bank of Tokyo – Mitsubishi UFJ Ltd
• Co-Head of Commercial Portfolio Administration The Bank of Tokyo – Mitsubishi UFJ Ltd
• Head of Commercial Portfolio Administration at The Bank of Tokyo
• Head of Credit and Market Middle Department at The Bank of Tokyo Credit Risk
• Head of Risk Administration Departement at The Bank of Tokyo
• Country Chief Risk Officer at The Bank of Tokyo
• SEVP Wholesale Risk at PT Bank Mandiri (Persero) Tbk
• Risk Management Director at PT Bank Negara Indonesia (Persero) Tbk
• Graduate Program Analyst ANZ Melbourne
• Senior Analyst, Bank & Country Risk Management ANZ Melbourne
• Structured Export Finance Manager Australia ANZ Sydney
• Structured Export Senior Manager Finance Asia Pacific ANZ Singapura
• Associate Director Project & Export Finance Asia Pacific HSBC Hong Kong
• Director & Head of Debt Capital Market Indonesia HSBC Indonesia
Finance; Capital Market; Corporate
• President Director PT Deutsche Securities Indonesia
Banking
• Director, Corporate Finance Indonesia Coverage Deutsche Bank Singapore
• President Director PT Mandiri Sekuritas
• Senior Executive Vice President Corporate Banking PT Bank Mandiri (Persero) Tbk
• Director Finance and Strategy PT Bank Mandiri (Persero) Tbk
• Director of Corporate & International Banking PT Bank Negara Indonesia (Persero) Tbk
• Wholesale & International Banking Director at PT Bank Negara Indonesia (Persero) Tbk
• Business Marketing Manager of Tebet Branch Office at PT Bank Negara Indonesia (Persero) Tbk
• Supervisor of Marketing Products of the Pecenongan Branch Office at PT Bank Negara Indonesia
(Persero) Tbk
• Business Service Coordination Service Manager at PT Bank Negara Indonesia (Persero) Tbk
• Partnership & Program Marketing Manager at PT Bank Negara Indonesia (Persero) Tbk
• Relationship Manager of Small Business Marketing Small Business Division at PT Bank Negara
Indonesia (Persero) Tbk
• AVP Small Business Marketing Small Business Division at PT Bank Negara Indonesia (Persero) Tbk
• Leader of the Small Business Division Business Development Group at PT Bank Negara Indonesia
(Persero) Tbk
Management; Credit and risk
• Leader of Graha Pangeran Surabaya Small Credit Center at PT Bank Negara Indonesia (Persero) Tbk
• Deputy Leader of Small Business Business Division at PT Bank Negara Indonesia (Persero) Tbk
• Deputy Leader of Commercial & Small Business Division at PT Bank Negara Indonesia (Persero) Tbk
• Business Leader Banking Palembang Regional Office at PT Bank Negara Indonesia (Persero) Tbk
• Regional Office Leader 02 (West Sumatra, Riau, Kepri) at PT Bank Negara Indonesia (Persero) Tbk
• Regional Office Leader 12 (Jakarta City) at PT Bank Negara Indonesia (Persero) Tbk
• Leaders of the Small Business Business Division at PT Bank Negara Indonesia (Persero) Tbk
• SEVP Medium Business at PT Bank Negara Indonesia (Persero) Tbk
• SEVP Network at PT Bank Negara Indonesia (Persero) Tbk
• Network & Services Director at PT Bank Negara Indonesia (Persero) Tbk
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 741
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Directors Composition Diversity
Age (years)
Name Position (as of December 31, Gender Education
2023)
• Bachelor’s degree in
Engineering
Institutional Banking
Muhammad Iqbal 50 years Male • Master’s in General
Director
Management
• Master’s in Business
• Bachelor’s degree in
Putrama Wahju Setyawan Retail Banking Director 54 years Male Forestry
• Master of Accounting
• Bachelor’s degree in
Human Capital and Economics
Mucharom 54 years Male
Compliance Director • Master of
Management Degree
• Vordiplom Mechanical
Technology and Engineering
Toto Prasetio 57 years Male
Operations Director • Mechanical
Engineering Dipl.-In
742 From Local to Global
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Practices Governance Responsibility Commitment Statements
Work Experience Expertise
• Business Analyst Coca Cola Amatil Indonesia
• Senior Consultant at Accenture
• Marketing Planning & Analysis Manager at Bentoel Prima
• General Manager Business Insight Planning & Development at Charoen Pokphand
• Assistant Vice President Head of Co-Brand Products at Citibank Indonesia
• Senior Vice President Cards Segment & Product at HSBC Indonesia
• Senior Vice President Consumer Credit Policy & Portfolio Management
Strategic Management; Risk
• Project Manager Tim Task Force Consumer & Retail Business Risk at PT Bank Negara Indonesia
Management; Credit Underwriting;
(Persero) Tbk
Customer Relationship Management;
• Head of the Consumer & Retail Business Risk Division at PT Bank Negara Indonesia (Persero) Tbk
Marketing Management;
• Head of Consumer Product Management Division at PT Bank Negara Indonesia (Persero) Tbk
Management Consulting; Product
• Head of Consumer Banking Business at PT Bank Muamalat (Persero) Tbk
Management; Business Banking;
• Senior Vice President Group Head Retail Product & Transaction Risk at PT Bank Mandiri (Persero)
Consumer Retail Banking
Tbk
• Senior Vice President Group Head Small Medium Enterprise & Micro Risk at PT Bank Mandiri
(Persero) Tbk
• Senior Vice President Group Head Small Medium Enterprise Banking at PT Bank Mandiri (Persero)
Tbk
• Enterprise & Commercial Banking Director at PT Bank Negara Indonesia (Persero) Tbk
• Institutional Banking Director at PT Bank Negara Indonesia (Persero) Tbk
• Medium Business SEVP PT Bank Negara Indonesia (Persero) Tbk
• Medium Business Director of PT Bank Negara Indonesia (Persero) Tbk
• Corporate Business Director of PT Bank Negara Indonesia (Persero) Tbk
Special Asset Management, Credit,
• Director of Treasury and International PT Bank Negara Indonesia (Persero) Tbk
Treasury
• President Director of PT Jaminan Kredit Indonesia
• Director of Treasury PT Bank Negara Indonesia (Persero) Tbk
• Retail Banking Director at PT Bank Negara Indonesia (Persero) Tbk
• Deputy Head of Operational Risk Division
• Head of Network & Services at Makassar Regional Office
Human Capital; Risk Management;
• Head of Makassar Regional Office
Banking Operations; International
• General Manager at BNI Hong Kong
Banking; Corporate Finance dan
• Head of the Policy Governance Division
Strategic Management; Corporate
• Head of Strategic Planning Division
Communication
• Senior Vice President of Corporate Communication & Secretariat Division
• Human Capital & Compliance Director at PT Bank Negara Indonesia (Persero) Tbk
Information Technology (IT Strategy;
Solution Architect; IT Project
Management; IT Project Delivery; IT
• Head of IT Project Management at PT Bank Mega Tbk
Applications Support; IT Security; IT
• Group Head IT Application Support at PT Bank Mandiri (Persero) Tbk
Infrastructure); Banking Operations
• SEVP Information Technology at PT Bank Mandiri (Persero) Tbk
(Business Process Reengineering;
• Technology & Operations Director at PT Bank Negara Indonesia (Persero) Tbk
Operation Transformation;
Transaction Banking & Operation;
Credit Administration)
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 743
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BOARD OF COMMISSIONERS’ COMPOSITION DIVERSITY POLICY
The diversity of the composition of BNI's Board of Commissioners is an essential part of BNI's efforts to implement Good
Corporate Governance. The policy on diversity in the composition of the Board of Commissioners is also in line with the
mandate of the Financial Services Authority as stated in the Financial Services Authority's recommendations contained
in the Attachment to the Financial Services Authority Circular Letter No. 32/SEOJK.04/2015 dated November 27, 2015
concerning Public Company Governance Guidelines. Through this Circular Letter, the Financial Services Authority stated
that the Board of Commissioners composition should be a combination of characteristics both in terms of the organs of
the Board of Commissioners and individual members of the Board of Commissioners, in accordance with the needs of
the Public Company.These characteristics can be reflected in the expertise, knowledge and experience needed in carrying
out supervisory and advisory duties by the Board of Commissioners of a Public Company. A composition that takes into
account the needs of the Public Company is a positive thing, especially regarding decision making for implementing the
supervisory function, which has to be carried out after considering a wider range of aspects.
Board of Commissioners Composition Diversity
Age (years)
Name Position (as of 31 December Gender Education
2023)
President Commissioner/
Agus Dermawan Wintarto Bachelor’s degree in
Independent 67 years Male
Martowardojo1) Economics
Commissioner
Vice President • Bachelor’s degree in
Commissioner/ Law
Pradjoto 2)
70 years Male
Independent • Master’s degree in
Commissioner Economics
744 From Local to Global
Page 158
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
In accordance with Article 5 paragraph (4) letter c.2 of the Company’s Articles of Association, Series A Dwiwarna Shareholders
have the privilege to nominate candidates as members of the Company’s Board of Commissioners. Based on Article
14 paragraph (12) of the Articles of Association, members of the Board of Commissioners are appointed and dismissed
by the GMS, where the GMS is attended by the Series A Dwiwarna Shareholder and the meeting resolution must be
approved by the Series A Dwiwarna Shareholder with due observance of the provisions in the Articles of Association.
Determination of the Board of Commissioners membership composition takes into account the combination of characteristics
in terms of the organs of the Board of Commissioners and members of the Board of Commissioners individually, based
on the recommendations made by OJK in their Circular Letter No. 32/SEOJK.04/2015 concerning Guidelines for Public
Company Governance, which has been fulfilled by Series A Dwiwarna Shareholders as Shareholders with are entitled
to nominate candidates for members of the Board of Commissioners. Thus, the current the Board of Directors diversity
composition reflecting the education, work experience, age and gender, as presented in the following table:
Work Experience Expertise
• International Loan Officer, Bank of America NT & SA
• Assistant Vice President of Business & Risk Management Division Head, Corporate Banking Group Bank Niaga
• Area II of East Java-Bali Vice President, Corporate Banking Head of Surabaya Bank Niaga
• Area II of East Java-Bali Vice President, Regional Commercial Banking Head Area II Surabaya Bank Niaga
• Vice President Corporate Banking Group Head of Bank Niaga
• Deputy CEO Maharani Holding
• President Director of PT Bank Bumiputera
• President Director of PT Bank Export Impor Indonesia (Persero)
• Managing Director of Risk Management and Credit Restructuring PT Bank Mandiri (Persero) Tbk
• Managing Director of Retail Banking and Operation Coordinator of PT Bank Mandiri (Persero) Tbk
• Managing Director of Human Resources and Support Services PT Bank Mandiri (Persero) Tbk Economics
• Advisor to Chairman of IBRA
• President Director of PT Bank Permata Tbk
• President Director of PT Bank Mandiri (Persero) Tbk
• Minister of Finance of the Ministry of Finance of the Republic of Indonesia
• Governor of Bank Indonesia
• Commissioner of PT AKR Corprindo Tbk
• President Commissioner of PT Tokopedia
• President Commissioner of PT Sarana Multi Infrastruktur (Persero)
• President Commissioner PT GoTo Gojek Tokopedia Tbk
• President Commissioner/Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Professional Staff of PT Bank Pembangunan Indonesia (Bapindo)
• Research Associate Institute of Economic Research Kyoto University
• Founder/Leader of Pradjoto & Associates Advocates and Legal Consultant
• Postgraduate Management Program Management Lecturer, Atmajaya University, Yogyakarta
• Member of Sub Commission E of the Republic of Indonesia National Law Commission
• Member of the National Ombudsman Commission
• Members of the Capital Market Legal Consultant Association (HKHPM)
• Members of the Corruption Criminal Act Team (TGTPK)
• Chairman of the Ombudsman IBRA
• Independent Commissioner of Bank International Indonesia
• Members of the Indonesian Advocate Association (Peradi) • Law
• Board of Ethics Code of Risk Management Certification Agency (BSMR) • Economics
• Independent Commissioner of PT Bank Mandiri (Persero) Tbk
• Chairperson of the National Bank Bank Association Code of Ethics (Perbanas)
• Indonesian Banker Association Advisory Board (IBI)
• Indonesian International Bank Senior Advisor
• Independent Commissioner of PT Mahaka Media Tbk
• Chairman of the Banking Business Ethics Supervisory Board of the National Bank-Bank Association (Perbanas)
• Member of the Indonesian Banker Association Supervisory Agency (IBI)
• Vice President Commissioner/ Independent Commissioner of PT Bank Negara Indonesia
• President Commissioner of PT Panah Perak Megasarana
• President Commissioner/Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 745
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Board of Commissioners Composition Diversity
Age (years)
Name Position (as of 31 December Gender Education
2023)
• Bachelor’s Degree in
Vice President
Pahala Nugraha Mansury3) 52 years Male Economics
Commissioner
• MBA
• Bachelor’s Degree in
Independent Economics
Sigit Widyawan4) 58 years Male
Commissioner • Master’s Degree in
Accounting
• Bachelor’s Degree in &
Development Studies
Askolani Commissioner 57 years Male
• Master’s Degree in
Economics
• Bachelor’s Degree in
Law
Fadlansyah Lubis Commissioner 56 years Male • Master’s Degree in
Law
• PhD in Law
• Bachelor’s Degree in
Independent Economics
Asmawi Syam 68 years Male
Commissioner • Master’s Degree in
Economics
• Bachelor’s Degree in
Agribusiness
Independent
Iman Sugema 59 years Male • Master’’s Degee in
Commissioner
Economics
• PhD In Economics
• Bachelor’s Degree in
Civil Law
Susyanto Commissioner 61 years Male
• Master’s Degree in
Law
746 From Local to Global
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Practices Governance Responsibility Commitment Statements
Work Experience Expertise
• Senior Vice President Economic & Financial Research Group Head PT Bank Mandiri (Persero) Tbk
• Senior Vice President Corporate Development Group Head PT Bank Mandiri (Persero) Tbk
• Senior Vice President Accounting Group Head and concurrently Senior Vice President Change Management Office PT
Bank Mandiri (Persero) Tbk
• Executive Vice President Finance & Strategy Coordinator PT Bank Mandiri (Persero) Tbk
• Director of Finance & Treasury Strategy PT Bank Mandiri (Persero) Tbk
• Director of Treasury & Market of PT Bank Mandiri (Persero) Tbk • Accountancy
• President Director of PT Garuda Indonesia (Persero) Tbk • Finance
• President Commissioner of PT Citilink Indonesia • Banking
• Finance Director of PT Pertamina (Persero)
• President Director of PT Bank Tabungan Negara (Persero)
• Deputy Minister of SOE
• Deputy Commissioner of Pertamina
• Deputy Minister of Foreign Affairs
• Deputy President Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Head of Taxation Section - Concrete Product Division of PT Wijaya Karya (Persero)
• Head of Finance Section of PT Wijaya Karya Beton Tbk
• Economics
• Director of Jati Roda Finance Group
• Financial
• Director of PT Roda Pembangunan Jaya
Accounting
• Independent Commissioner of PT Jasamarga (Persero) Tbk
• Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Head of Routine Expenditure Analysis Division of State Expenditure Analyst Center, Fiscal Analysis Agency for the
Ministry of Finance
• Lecturer in the Masters Program and Public Policy Planning, Postgraduate Faculty of Economics, University of Indonesia
• Head of Sub Directorate of the Preparation of the Central Government Budget of the Directorate of APBN Preparation,
Directorate General of Budget and Financial Balance of the Ministry of Finance
• Head of Formulation of State Expenditure Policy Recommendations Center for State Expenditures, Fiscal Policy Agency
for the Ministry of Finance
• Head of PNBP Policy Division of APBN Policy Center, Ministry of Finance Fiscal Policy Agency
• Head of APBN Policy Center, Ministry of Finance Fiscal Policy Agency
Economics
• Director of PNPB Directorate of PNPB, Directorate General of Budget of the Ministry of Finance
• Alternate Governor of the OPEC Fund for Indonesia OPEC Fund for International Development (OFID), Austria.
• Governor of the OPEC Fund for Indonesia OPEC Fund for International Development (OFID), Austria
• Commissioner of PT Pertamina Gas
• Commissioner of PT Angkasa Pura I (Persero)
• Commissioner of PT Bank Mandiri (Persero) Tbk
• Director General of Budget of the Directorate General of Budget of the Ministry of Finance
• Director General of Customs and Excise Directorate General of Customs and Excise of the Ministry of Finance
• Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Expert Staff for Law and International Relations
• Deputy for Politics, Law and Security, RI Cabinet Secretariat
Law
• Deputy Secretary of the Cabinet, RI Cabinet Secretariat
• Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Corporate Division Leader of PT Bank Rakyat Indonesia (Persero) Tbk
• BRI Denpasar Regional Leader PT Bank Rakyat Indonesia (Persero) Tbk
• BRI Bandung Regional Leader PT Bank Rakyat Indonesia (Persero) Tbk
• Head of Consumer Banking Division of PT Bank Rakyat Indonesia (Persero) Tbk
• Head of PT Bank Rakyat Indonesia (Persero) Tbk Public Business Division
• Director of the Institutional Business and BUMN PT Bank Rakyat Indonesia (Persero) Tbk
Economics
• President Director of PT Bank Rakyat Indonesia (Persero) Tbk
• President Director of PT Askrindo (Persero)
• President Director of PT Asuransi Jiwasraya (Persero)
• Special Staff of the Minister of BUMN, Ministry of SOEs
• Non -Independent President Commissioner PT Bank Tabungan Negara (Persero) Tbk
• Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Senior Lecturer (Head Lecturer) at Institusi Pertanian Bogor
• Agribusiness
• President Commissioner/Independent Commissioner of PT Perusahaan Gas Negara (Persero) Tbk
• Economics
• Commissioner of PT Bank Tabungan Negara (Persero) Tbk
• Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Head of the Directorate General of Oil and Gas Documentation Subdivision
• Head of Subdivision of the Formulation of the Directorate General of Oil and Gas Directorate General
• Head of Sub Division of Consideration of the Directorate General of Oil and Gas
• Head of Legal and Legislation Section of the Directorate General of Oil and Gas
• Head of State Property Management Center Secretariat General of the Ministry of Energy and Mineral Resources
• Head of the Legal and Public Relations Bureau of the Ministry of Energy and Mineral Resources Law
• Head of Legal Bureau of Secretariat General of the Ministry of Energy and Mineral Resources
• Secretary of the Directorate General of Oil and Gas Directorate General of Oil and Gas
• Head of State Property Management Center Secretariat General of the Ministry of Energy and Mineral Resources
• Secretary of the Ministry of State -Owned Enterprises
• Commissioner of PT Bank Negara Indonesia (Persero) Tbk
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Board of Commissioners Composition Diversity
Age (years)
Name Position (as of 31 December Gender Education
2023)
• Bachelor’s Degree in
Independent Accounting
Septian Hario Seto 39 years Male
Commissioner • Master’s Degree in
International Finance
• Bachelor’s Degree in
Independent Economics
Erwin Rijanto Slamet 65 years Male
Commissioner • Master’s Degree in
Economics
• Bachelor’s Degree in
57 years as of December Law
Robertus Billitea 5)
Commissioner Male
31, 2023 • Master’s Degree in
Law
Information:
1)
Ceased serving as President Commissioner/Independent Commissioner on September 19, 2023
2)
Transfer of assignment as a representative of the President Commissioner/Independent Commissioner to become the President Commissioner/Independent Commissioner
on September 19, 2023, and in the OJK Fit and Proper Test process as President Commissioner/Independent Commissioner
3)
Served as Vice President Commissioner since September 19, 2023 in the OJK Fit and Proper Test Process as Vice President Commissioner
4)
Ceased serving as Independent Commissioner on March 15, 2023, was reappointed as Independent Commissioner on March 15, 2023 and has been effective since March 15,
2023 in accordance with Financial Services Authority Circular Letter No. 39/SEOJK.03/2016 dated September 13, 2016 concerning Fit and Proper Test for Prospective Controlling
Shareholders, Prospective Members of the Board of Directors, and Prospective Members of the Bank's Board of Commissioners
5)
Served as Commissioner since March 15, 2023 and effective based on OJK approval from September 11, 2023
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Work Experience Expertise
• Teacher and Researcher of the Department of Accounting, Faculty of Economics and Business, Universitas Indonesia
• Ciptadana Asset Management Investment Analyst
• Junior Pricewaterhousecopers (PWC) Indonesia auditors
• Principia Management Group Analyst
• Financial Manager of PT Toba Bara Sejahtera Tbk
• Director/Echelon II Staff Office of the President of the Republic of Indonesia
Accountancy
• Experts Coordinating Minister for Politics, Legal and Security Affairs Coordinating Ministry for Politics, Legal and
Finance
Security
• Experts Coordinating Minister for Maritime Affairs Coordinating Ministry for Maritime Affairs
• Special Staff of the Coordinating Minister for Maritime Affairs and Investment in the Coordinating Ministry for Maritime
Affairs and Investment
• Deputy for Investment and Mining Coordinating Ministry for Coordinating Ministry for Maritime Affairs and Investment
• Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Head of Bank Indonesia's Non -Foreign Exchange Supervision Section
• Deputy Head of the Department of Foreign Affairs/ INDRA Bank Indonesia
• Head of Bank Indonesia Examination Affairs Section
• Executive Analyst of the Department of Research and Regulation of the Bank, Bank Indonesia
• Head of Public Relations of the Governor of Bank Indonesia Bureau
• Deputy Head of Bank Indonesia Governor Bureau
• Main Researcher of the Department of Research and Regulation of the Bank, Bank Indonesia
• Deputy Director of Bank Supervision Department 3, Bank Indonesia
• Director of Bank Supervision Department 3, Bank Indonesia Economics
• Director of the Singapore Bank Indonesia Representative Office
• Executive Director of the Bank Indonesia Financial System Surveillance Department
• Executive Director of Bank Indonesia Macroprudential Policy Department
• Members of the Board of Commissioners of the Ex Officio Deposit for Bank Indonesia Depositors of Deposit Insurance
Corporation
• Deputy Governor of Bank Indonesia
• President Commissioner Lintasarta
• Independent Commissioner of PT Bank Negara Indonesia (Persero) Tbk
• Litigation Lawyer Soemarjono Herman & Partners Law Firm
• Senior Legal Officer PT BBL Dharmala Finance Tbk. Subsidiary of Bangkok Bank Limited
• Legal Head PT Profilindo Finance/Nexus Group
• Corporate Secretary of Nexus Group
• Legal Director Indonesian Restructuring Banking Agency/BPPN
• Board of Commissioners of PT Bank Lippo Tbk
• Founder/Senior Partner Law Firm Radjiman Billitea & Partner • Law
• Executive Director of the Legal and Deposit Insurance Corporation • Finance
• Independent Commissioner of PT Bank Mandiri (Persero) Tbk
• President Director of PT Bahana Indonesian Business Development (Persero)
• President Commissioner of PT Bahana Sekuritas
• Commissioner of PT Bahana Mitra Investa
• Deputy for Law and Legislation at the Ministry of State-Owned Enterprises
• Commissioner of PT Bank Negara Indonesia (Persero) Tbk (2023-present)
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Organs Under
The Board Of Commissioners
In carrying out the supervisory function for the Company's Through Minister of State-Owned Enterprises Regulation No.
management by the Board of Directors, the Board of PER-3/MBU/03/2023 dated 20 March 2023 concerning Organs
Commissioners has supporting organs consisting of the and Human Resources of State-Owned Enterprises, stipulates
Secretary to the Board of Commissioners, Audit Committee, that the Board of Commissioners must form a Secretariat of
Remuneration and Nomination Committee, Risk Monitoring the Board of Commissioners led by a secretary of the Board
Committee, and Integrated Governance Committee. of Commissioners and assisted by staff of the Secretariat
of the Board of Commissioners. The Secretary of the SOE
SECRETARY TO THE BOARD Board of Commissioners and the staff of the Secretariat of
OF COMMISSIONERS the Board of Commissioners come from outside the SOE
concerned, and are appointed and dismissed by the SOE
To support the functions and effectiveness of the Board Board of Commissioners.
of Commissioners, they are assisted by the Secretary
to the Board of Commissioners who is appointed and GUIDELINES AND WORK CONDUCT
directly responsible to the Board of Commissioners The Board of Commissioners issued a Decision Letter No.
based on BNI's Articles of Association. The Secretary to KEP/041/DK/2017 dated September 28, 2017, concerning
the Board of Commissioners of BNI comes from outside Guidelines and Work Conduct of the Board of Commissioners
the Company, and is appointed and dismissed by the Board Secretariat that regulates the following matters:
of Commissioners based on a Board of Commissioners 1. Appointment and Position of Secretary to the Board of
Decree and reports directly to the Board of Commissioners. Commissioners;
The Secretary to BNI’s Board of Commissioners oversees 2. Term of Office of the Secretary to the Board of
the Board of Commissioners’ Secretariat, which is formed Commissioners, who is from outside the bank, and the
and tasked with assisting and supporting the smooth Board of Commissioners’ Secretariat Staff;
activities and duties of the Board of Commissioners. 3. Requirements for Secretary to the Board of Commissioners;
In carrying out its duties, the Secretary to the Board of 4. Remuneration of the Secretary to the Board of
Commissioners, who is from outside the Company, is Commissioners, who is from outside the bank, and the
assisted by the Board of Commissioners Secretarial Staff, Board of Commissioners’ Secretariat Staff;
and Staff who are internal staff of the Bank. 5. Duties of the Secretariat and Secretary to the Board of
Commissioners;
LEGAL BASIS FOR FORMATION 6. Access to and confidentiality of information;
The implementation of the duties of the Secretary of the 7. Working time of the Secretary to the Board of
Board of Commissioners and the Secretariat of the Board Commissioners, who is from outside the bank, and the
of Commissioners is guided by the Minister of State-Owned Board of Commissioners’ Secretariat Staff;
Enterprises Regulation No. PER-3/MBU/03/2023 dated March 8. Performance assessment of the Board of Commissioners
20, 2023 concerning Organs and Human Resources of State- Secretariat;
Owned Enterprises which regulates the Secretariat of the 9. Prohibition of concurrent positions;
Board of Commissioners and the Secretary of the Board of 10. Mechanism for Coordinating the Board of Commissioners’
Commissioners. Secretariat with the Corporate Secretary and committees
under the Board of Commissioner.
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SECRETARY TO THE BOARD OF COMMISSIONERS PROFILE
Anas Puji Istanto
Secretary to the BNI Board of Commissioners
Nationality
Indonesian citizen
Domicile
Jakarta
Age
37 years old, as of December 31, 2023
Education
1. Bachelor’s degree in Law from Universitas Gadjah Mada (2008)
2. Masters in Business Law from Universitas Gadjah Mada (2014)
Certification
-
Work experience
1. Staff of the Board of Commissioners of PT Perkebunan Nusantara XII (Persero) (2012-2014)
2. Staff of the Board of Commissioners of PT Bank Mandiri (Persero) Tbk (2014-2017)
3. Head of Sub-Division of Legislative Regulations I – SOE Ministry(2014-2017)
4. Secretary of the Supervisory Board of the SOE Legal Forum (2017-present)
5. Secretary to the Board of Commissioners of PT Jasa Marga (Persero) Tbk (2017-2019)
6. Head of Legal Services Sub Division IIb – SOE Ministry (2017-2019)
7. Acting Head of Legal Services Division I – SOE Ministry (2019-2020)
8. Secretary to the Board of Commissioners at PT Bank Negara Indonesia (Persero) Tbk (2019-present)
9. Secretary of the Nomination and Remuneration Committee at PT Bank Negara Indonesia (Persero) Tbk (2020-present)
10. Corporate Legal Coordinator I SOE Ministry (2020-Present)
Legal Basis of Appointment
Appointed for the first time as Secretary of the Board of Commissioners based on the Board of Commissioners Decree No. KEP/015/DK/2019
dated October 24, 2019.
Term of Office
2019 – Present
Concurrent Positions
1. Secretary of the BNI Nomination and Remuneration Committee (2020-Present)
2. Corporate Legal Coordinator I SOE Ministry (2020-Present)
3. Deputy General Chair V KAHGAMA (2023-Present)
4. Secretary of the Supervisory Board of the SOE Legal Forum (2017-Present)
SECRETARY TO THE BOARD OF b. Preparing Minutes of the Board of Commissioners’
COMMISSIONERS REQUIREMENTS Meeting according to the Bank’s Articles of
The Secretary of the Board of Commissioners shall fulfill Association, including attending and preparing
the following requirements: Minutes of joint meetings of the Board of
1. Understand SOE management, monitoring, and Commissioners and the Board of Directors;
development systems; c. Administering the Board of Commissioner’s
2. Has good integrity; documents either incoming letters, outgoing letters,
3. Understands the secretariat function; minutes of meetings, or any other documents;
4. Has the ability to communicate and coordinate properly; d. Drafting the Board of Commissioners Work Plan
5. Has sufficient time to perform the duties at the Bank. and Budget;
e. Drafting the Board of Commissioners’ Reports.
SECRETARY TO THE BOARD OF COMMISSIONERS 2. In addition to performing duties stated in number 1
DUTIES AND RESPONSIBILITIES above, the Secretary of the Board of Commissioners
The Secretary to the Board of Commissioners Duties and as the head of the Board of Commissioners Secretariat
Responsibilities include: performs the following duties:
1. Coordinating the Board of Commissioners Secretariat a. Ensuring that the Board of Commissioners complies
duties in performing the following duties: with the laws and regulations and implements Good
a. Preparing meetings, including briefing sheets for Corporate Governance principles;
the Board of Commissioners;
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b. Providing information needed by the Board of a. Quarterly reports to the Republic of Indonesia
Commissioners periodically or at any time when Ministry of SOEs;
requested; b. Financial Services Authority reports;
c. Coordinating Committee members, if necessary, c. Board of Commissioners working visit reports.
to ensure the ease of the Board of Commissioners’ 3. Monitoring, reviewing and reporting the latest laws
duties; and regulations development to be submitted to the
d. Becoming the liaison officer between the Board of Board of Commissioners, including preparing, updating/
Commissioners and other parties; adjusting the Board of Commissioners Decrees based
e. Performing other duties given by the Board of on the prevailing laws and regulations.
Commissioners, among others but not limited to: 4. Coordinating and organizing Board of Commissioners
• Coordinating the preparation of draft Decrees for Meetings and Board of Commissioners Meetings
the Board of Commissioners; with the Board of Directors, including preparing
• Coordinating the studies/reviews required by the meeting schedules, meeting materials, compiling
Board of Commissioners; and administering the Board of Commissioners
• Accompanying the Board of Commissioners on meeting minutes, submitting Board of Commissioners
work visits/official trips to work units within the suggestions and opinions based on the Board of
Company, and coordinating with committees Commissioners meeting results to the Board of
under the Board of Commissioners in preparing Directors and monitoring the Board of Commissioners
the Board of Commissioners reports on the work suggestions and opinions follow-up.
visits/official trips; and 5. Assisting and supporting the Committees under the
• Accompanying the Board of Commissioners Board of Commissioners duties that support the
in meetings with the regulators or the Bank Board of Commissioners duties based on prevailing
supervisors related to the Board of Commissioners regulations, including:
duties and obligations as the Company’s a. Coordinating the division of duties for the
supervisor. committees under the Board of Commissioners;
3. In the framework of administrative order and good b. Coordinating and preparing for committees under
corporate governance implementation, the Board of the Board of Commissioners meetings, including
Commissioners Secretariat must ensure that documents preparing meeting materials, compiling and
reflect the Board of Commissioners’ activities, and are administering minutes of meetings, as well as
well kept at the Bank. submitting suggestions and opinions on the results
of evaluations and committee meetings to the Board
SECRETARY TO THE BOARD OF COMMISSIONERS of Commissioners as input;
PROHIBITION OF CONCURRENT POSITIONS c. Monitoring the implementation of the Work Plan
The Secretary and Board of Commissioners Secretariat staff of committees under the Board of Commissioners;
who come from outside the Bank may not concurrently d. Ensuring the completion of the committees under
serve as: the Board of Commissioners reports.
1. Members of the Board of Commissioners/ Supervisory 6. Carrying out administrative duties to assist the smooth
Board of another BUMN/Company; running of the Board of Commissioners duties,
2. Secretary/Staff Secretary to the Board of Commissioners including the management, storage and administration
in State-Owned Enterprises (BUMN) or other companies; of Minutes for Board of Commissioners Meetings, Board
3. Other committee members in the Company; and/or of Commissioners with the Board of Directors Meetings,
4. Committee members in BUMN/other companies. and for Committees under the Board of Commissioners
Meetings, and documents/letters from the Board of
IMPLEMENTATION OF THE SECRETARY TO THE Commissioners to the Board of Directors and other
BOARD OF COMMISSIONERS DUTIES IN 2023 parties, including preparing draft approval letters as
In carrying out its function as a supporting organ for the well as strategic input/ suggestions from the Board
Board of Commissioners, the Secretary to the Board of Commissioners to be submitted to the Board of
of Commissioners assists and supports the Board of Directors.
Commissioners’ duties by providing information, studies 7. Accompanying the Board of Commissioners on work
and reports needed by the Board of Commissioners. visits/office trips (online) to Company work units, and
at meetings with regulators or bank supervisors related
The Secretary to the Board of Commissioners’ duties in to the Board of Commissioners duties and obligations.
2023 included:
1. Assisting in preparing the Board of Commissioners AUDIT COMMITTEE
2024 Work Plan and 2023 Work Plan Realization Report. The Audit Committee assists the Board of Commissioners in
2. Assisting in preparing the Board of Commissioners carrying out its supervisory duties of the Board of Directors
draft report, which a mandatory obligation for the Board in supporting the implementation of good corporate
of Commissioners in accordance with the prevailing governance in every aspect of the Bank's business.
regulatory provisions, including:
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BASIS FOR AUDIT COMMITTEE ESTABLISHMENT 3. Providing independent opinions in the case of:
The Board of Commissioners established an Audit Committee a. Disagreements between management and the
based on the Board of Commissioners’ Decree No. KEP/05/ Accountant for services rendered; and/or
DK/2000 dated July 28, 2000 concerning the Establishment of b. Non-compliance of the public accounting firm’s
the Audit Committee. When carrying out its duties, obligations audit with applicable auditing standards.
and authorities, the BNI Audit Committee is guided by the 4. Providing recommendations to the Board of
prevailing laws and regulations, including: Commissioners on the appointment of Public
1. Financial Services Authority Regulation No. 55/ Accountants and Public Accounting Firms to be
POJK.04/2015 dated December 23, 2015 concerning the submitted to the General Meeting of Shareholders as
Establishment and Guidelines for Implementing the Work regulated by the regulator. The Audit Committee must
of the Audit Committee; ensure that a report on the appointment of a Public
2. Financial Services Authority Regulation No. 1/POJK.03/2019 Accountant and/or Public Accounting Firm for auditing
dated January 28, 2019 concerning Implementation of the the annual historical financial information is reported by
Internal Audit Function in Commercial Banks; and the Company to OJK no later than 10 working days after
3. Regulation of the Minister of State-Owned Enterprises the appointments, and must be accompanied by the
No. PER-2/MBU/03/2023 dated March 3, 2023 concerning Audit Committee’s recommendations and considerations
Guidelines for Governance and Significant Corporate used in providing their recommendations.
Activities of State-Owned Enterprises. 5. Evaluating the audit services for annual historical
4. Regulation of the Minister of State-Owned Enterprises financial information by Public Accountant and/or Public
No. PER-3/MBU/03/2023 dated March 20, 2023 concerning Accounting Firm , at least through:
Organs and Human Resources of State-Owned Enterprises. a. The suitability of the audit performed by the Public
5. Financial Services Authority Regulation No. 9 of 2023 dated Accountant and/or Public Accounting Firm with the
July 11, 2023 concerning the Use of Public Accounting applicable audit standards;
Services and Public Accounting Firms in Financial Services b. Adequacy of fieldwork time;
Activities. c. Assessment of the scope of services provided and
6. Financial Services Authority Regulation No. 17 of 2023 the adequacy of the quotation test; and
dated September 14, 2023 concerning Implementation d. Recommendations for improvements provided by
of Governance for Commercial Banks. the Public Accountant and/or Public Accounting
Firm.
AUDIT COMMITTEE CHARTER
The Audit Committee carries out its duties and responsibilities The Audit Committee must ensure that the Audit
by referring to the Audit Committee Charter which is Committee’s evaluation report on the conduct of
continuously refined and renewed in accordance with the providing audit services on annual historical financial
development of prevailing legal regulations and the latest information by the Public Accountant and/or Public
conditions. The last revision of the BNI Audit Committee Accounting Firm, the Company reports to the Financial
Charter was carried out in 2021 as stipulated in the Board of Services Authority periodically every year no later than
Commissioners Decree No. KEP/007/ DK/2021 dated April 15, 6 (six) months after the fiscal year ends.
2021 concerning the Audit Committee Charter and Code of 6. Reviewing the execution of audits by internal auditors
Ethics for the Audit Committee of PT Bank Negara Indonesia and external auditors, and oversee the implementation
(Persero). of follow-up actions by the Board of Directors on the
auditor findings, in order to provide recommendations
The Audit Committee Guidelines and rules are written to the Board of Commissioners;
documents that regulate the structure and requirements 7. Reviewing complaints relating to the Company’s
of membership, term of office, duties and responsibilities, accounting and reporting process;
authorities, audit committee meetings, and reporting 8. Reviewing and advising the Board of Commissioners
obligations for the implementation of the Audit Committee’s regarding potential conflict of interest (if any);
duties or activities. The Audit Committee’s Code of Ethics 9. The Audit Committee provides recommendations to the
includes integrity, objectivity and independence, competency, Board of Commissioners concerning the appointment
and confidentiality. and dismissal of the Head of the Internal Audit (IAD),
and must ensure that the Head of IAD appointment or
AUDIT COMMITTEE DUTIES dismissal report is signed by the President Director
AND RESPONSIBILITIES and the Chief Commissioner to the Financial Services
The Audit Committee’s duties and responsibilities inlude Authority no later than 10 (ten) working days after the
the following: date of appointment or dismissal of the Head of IAD;
1. Reviewing the financial information to be published by 10. Providing recommendations to the Board of
the Company to the public and/or authorities, such as Commissioners regarding the stipulation of Internal
financial statements, projections, and other statements Audit Charter. The Audit Committee must ensure that
relating to the Company’s financial information; the Internal Audit Charter is reviewed at least once in
2. Reviewing the adherence to laws and regulations 3 (three) years;
relating to the Company’s activities;
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11. Providing recommendations to the Board of • Shall carry out their duties honestly, diligently
Commissioners regarding the preparation of the audit and responsibly;
plan, scope and budget of the Internal Audit; • Shall be subject to the law and make disclosures
12. In carrying out the internal audit function, the Audit in accordance with the rules of law and profession;
Committee is responsible for: • Shall practice and encourage others to act in a
a. Monitoring and reviewing the Bank’s internal audit professional manner;
implementation effectiveness; • Shall respect and support the established Vision
b. Evaluating IAD Performance; and Mission of BNI;
c. Ensuring IAD communicates with the Board of • Shall be prohibited from intentionally becoming
Directors, the Board of Commissioners, external part of illegal activities, or engaging in acts that
auditors, and the Financial Services Authority; undermine the credibility of the Audit Committee;
d. Ensuring IAD works independently; and
e. Providing recommendations to the Board of • Shall be prohibited from deliberate
Commissioners concerning the preparation and misrepresentation or manipulation in carrying out
determination the IAD audit plan, scope, and budget; the duties, responsibilities and authorities given.
f. Reviewing audit reports and ensuring the Board b. Objective and Independent
of Directors takes the necessary corrective The Audit Committee Members provides a fair and
actions quickly to anticipate control weaknesses, balanced assessment of all relevant conditions and
fraud, compliance issues with policies, laws and are not influenced by personal or other parties’
regulations, or other issues identified and reported interests when expressing their opinions. In
by IAD; performing their duties, Audit Committee Members:
g. Providing recommendations to the Board of • Shall pay attention to balance, and place the
Commissioners Concerning the IAD annual interests of stakeholders above other interests;
remuneration as a whole and performance awards; • Shall disclose all material facts which, if not
and disclosed, may obscure the result reporting;
h. Ensuring IAD upholds integrity in carrying out its • Shall disclose if there is a relationship that has the
duties. potential to affect explicit judgment and cause a
13. Providing recommendations to the Board of conflict of interest;
Commissioners regarding the appointment of an • Shall be prohibited from accepting anything
independent quality controller from an external party that may, or may potentially, affect professional
to conduct a review of the IAD’s performance.The Audit judgement.
Committee must ensure that the report on the results c. Competency
of an independent external review party signed by the Audit Committee Members use their knowledge,
President Director and the President Commissioner is expertise, and experience necessary to perform the
submitted to the Financial Services Authority no later tasks, responsibilities, and authorities provided. In
than 2 (two) months after the review period ends; performing their duties, Audit Committee Member:
14. The Audit Committee must ensure that special reports • Shall perform the duties, responsibilities, and
regarding any internal audit findings that are expected to authorities given in accordance with their
endanger the business continuity of the Bank, signed by competences;
the President Director and the Head of Audit Committee, • Shall maintain and improve their knowledge and
are submitted to the Financial Services Authority no later expertise sustainably.
than 3 (three) working days after they are discovered; d. Confidentiality
15. The Audit Committee is obliged to ensure that the report Audit Committee Members shall always keep
on the implementation of the main results of the internal the confidentiality of information that is secret
audit, which is signed by the President Director and and confidential to the Bank in accordance with
the Chair of the Audit Committee, is submitted to the the Bank’s policies and prevailing regulations. In
Financial Services Authority semi-annually at the latest: performing their duties, Audit Committee Members:
a. July 31 of the current year for the first semester; • Shall be prudent in the use and safeguard
b. January 31 of the following year for the second information obtained;
semester. • Shall be prohibited from using information for
16. Maintaining the confidentiality of Company documents, personal or other purposes unless there is a legal
data and information. In carrying out its duties and obligation or professional
responsibilities, the Audit Committee takes into account
the Audit Committee Code of Conduct as follows:
a. Integrity
Audit Committee Members are committed to
always being consistent in thoughts, sayings and
actions based on conscience and belief in essential
truth principles. In performing their duties Audit
Committee Members:
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AUDIT COMMITTEE AUTHORITIES 4. Independent Commissioners and independent parties
For carrying out its duties, the Audit Committee has the who are members of the Audit Committee make up at
following authorities: least 51% (fifty one percent) of the total members of
1. Access to Company documents, data, and information the Audit Committee;
regarding employees, funds, assets, and necessary 5. The Audit Committee Chairman may only hold the
Company resources, including access to information position of Committee Chairman in no more than 1
regarding all of the Company’s activities; (one) other committee;
2. Communicating directly with employees, including 6. Audit Committee memberships comprise an
the Board of Directors and those carrying out the Independent Commissioner as Audit Committee
functions of internal audit, risk management, and Chairman. In the case of more than one Independent
accountants related to the Audit Committee duties and Commissioner being members of the Audit Committee,
responsibilities; then one of them will act as the Audit Committee
3. Involving independent parties other than members of Chairman.
the Audit Committee as needed to assist in carrying
out their duties (if needed); and During 2023, there were no changes to the Audit Committee
4. Carrying out other authorities assigned by the Board membership, and the Audit Committee membership
of Commissioners. composition was the same compared to last year.
AUDIT COMMITTEE STRUCTURE, Period January 1 - December 31, 2023
MEMBERSHIP, AND EXPERTISE Name Position Description Expertise
The Audit Committee structure is set forth in the Audit
Independent • Banking
Committee Charter set by the Board of Commissioners, Asmawi Syam Chairman
Commissioner • Financ
as follows: Sigit Independent • Accounting
1. The Audit Committee is established by and responsible Member
Widyawan Commissioner • Finance
to the Board of Commissioners; Independent • Economics
Iman Sugema Member
2. The Audit Committee members are appointed and Commissioner • Finance
dismissed by the Board of Commissioners; Human Independent • Banking
Member
3. The Audit Committee consists of at least 3 (three) Brillianto Party • Finance
members from Independent Commissioners and parties Suhendi
Member
Independent • Banking
from outside the Issuer or Public Company, must have Muharam Party • Technology
at least 1 (one) member with an educational background
and expertise in accounting and finance;
In compliance with OJK Regulation No. 55/POJK.04/2015 dated December 23, 2015 concerning the Establishment and
Guidelines for the Implementation of Work of the Audit Committee, information concerning the appointment and
dismissal of the Audit Committee has been submitted to the Financial Services Authority within a maximum period of
2 (two) working days after the appointment or dismissal, and has been published on the Stock Exchange website and/
or the Company’s website.
AUDIT COMMITTEE PROFILES
Brief profiles of the BNI Audit Committee Chairman and Members follows:
Audit Committee Chairman
Asmawi Syam
Audit Committee Chairman
The profile of the Audit Committee Chairman Asmawi Syam can be found in the Board of Commissioners’ profile section in the Company
Profile chapter of this Annual Report.
Audit Committee Members
Sigit Widyawan Iman Sugema
Audit Committee Member Audit Committee Member
Audit Committee Member, Sigit Widyawan, profile can be found Audit Committee Member, Iman Sugema, profile can be found in
in the of the Board of Commissioners Profiles in this Annual the of the Board of Commissioners Profiles in this Annual Report.
Report.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 755
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Human Brillianto
Audit Committee Independent Member
Nationality Work experience
Indonesian citizen 1. Branch Manager in several regions, PT Bank Rakyat Indonesia
Tbk (1993-2000)
Domicile
2. Middle Staff of Retail Business Division, PT Bank Rakyat
Jakarta
Indonesia Tbk (2000-2002)
Place, Date of Birth, Age 3. Group Head General Business Division, PT Bank Rakyat
Pekalongan, January 21, 1963 Indonesia Tbk (2002-2005)
60 years old, as of December 31, 2023 4. Senior Internal Audit Auditor, PT Bank Rakyat Indonesia Tbk
(2005-2009)
Education
5. Group Head of Internal Audit, PT Bank Rakyat Indonesia Tbk
• Bachelor (S1) in Economics from Krisnadwipayana University
(1987) (2009-2018)
• Masters (S2) in Agribusiness Management from Gajah Mada 6. Deputy Inspector for Makassar Region, PT Bank Rakyat
University (2005) Indonesia Tbk (2018-2019)
7. Independent Member of the Audit Committee of PT Bank Negara
Certification Indonesia (Persero) Tbk (2021-present)
Level 2 Risk Management Certification
Legal Basis for Appointment as the Audit Committee Member
Appointed for the first time as Independent Member of the Audit
Committee through Board of Commissioners Decree of the No.
KEP/004/DK/2021/ dated January 25, 2021.
Term of Office
2021-present (First Period)
Concurrent Positions
No concurrent positions either internally or externally at BNI.
Suhendi Muharam
Audit Committee Independent Member
Nationality
Indonesian citizen Work experience
1. Head of Operations, Bandung Buah Batu Branch, Bank CIMB
Domicile Niaga (1991-1992)
Jakarta 2. Operational Audit Staff, Bank CIMB Niaga (1992-1995)
3. Staff (Officer) Audit Policy and Administration, Bank CIMB Niaga
Place, Date of Birth, Age (1995-1997)
Bandung, June 14, 1962 4. Head of Audit Policy and Administration, Bank CIMB Niaga (1997-
61 years old, as of December 31, 2023 1999)
5. Head of Audit Resident IV, Bank CIMB Niaga (period of office:
Education 1999-2000)
1. Bachelor’s Degree in Engineering from Institut Teknologi 6. Head of Asset Risk Audit Division, Bank CIMB Niaga (2000-2001)
Bandung (1987) 7. Head of Information Systems Technology Audit Division, Bank
CIMB Niaga (2001-2005)
2. Master of Management Degree from Universitas Gadjah Mada
8. Information Security and Systems Group Head, Bank CIMB
(2005) Niaga (2006-2008)
9. System Operation and Assurance Group Head, Bank CIMB Niaga
Certification (2008-2009)
Level 4 Risk Management Certification 10. Process Quality Improvement Group Head, Bank CIMB Niaga
(2010-2011)
11. Business Process Management Group Head, Bank CIMB Niaga
(2012-2013)
12. Bank Niaga – Bank Lippo Operational Merger Project as
Organization and Method Head, Bank CIMB Niaga (2008-2009)
13. Core Banking System Replacement Project as Change
Management and Training, Bank CIMB Niaga (2014-2016)
14. Independent Audit Committee Member of PT Bank Negara
Indonesia (Persero) Tbk (2021-present)
Legal Basis for Appointment as the Audit Committee Member
Appointed for the first time as Audit Committee Independent
Member in July 2021 based on Board of Commissioners Decree No.
KEP/012/DK/2021/dated July 5, 2021.
Term of Office
2021-present (First Period)
Concurrent Positions
No concurrent positions either internally or externally at BNI.
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Practices Governance Responsibility Commitment Statements
AUDIT COMMITTEE MEMBERS’ TERM OF OFFICE 3. Not a internal person of a Public Accounting Firm, Legal
1. Audit Committee members’ term of office who are Consulting Firm, Public Appraisal Service Office or any
members of the Board of Commissioners may not be other party providing assurance services, non-assurance
longer than the Board of Commissioners term of office services, appraisal services and/or other consulting
as stipulated in the Articles of Association and can be services to the Company within the last 6 (six) months;
re-elected only for the next 1 (one) period; 4. Must understand financial reports, the company’s
2. If a member of the Board of Commissioner who is the business, especially those related to the services or
Audit Committee Chairman ceases their term of office business activities of the Company, the audit process,
before their term of office as a Commissioner of the risk management, and laws and regulations in the
Company is over, another Independent Commissioner Capital Market sector as well as other related laws
shall replace the Audit Committee Chairman; and regulations;
3. The term of office for Audit Committee members who 5. Must comply with the Audit Committee code of conduct
come from independent parties is a maximum of 3 established by the Company;
(three) years and can be extended once for 2 (two) 6. Willing to continuously improve competencies through
years of service so that the Audit Committee members’ education and training;
tenure from independent parties is a maximum of 5 7. Does not have director/indirect shares in the Company;
(five) years, which does not reduce the right of the 8. In the event that a member of the Audit Committee
Board of Commissioners to terminate the members acquires shares of the Company either directly or
of the committee at any time before the term of its indirectly as a result of a legal event, the shares must be
appointment ends. transferred to another party within a maximum period
of 6 (six) months after the shares were acquired;
AUDIT COMMITTEE QUALIFICATIONS, 9. Has no affiliation with members of the Board of
EDUCATION, AND WORK EXPERIENCE Commissioners, members of the Board of Directors,
In general, the requirements for membership of the or the Company’s Major Shareholders; and
Company’s Audit Committee are as follows: 10. Has no business relationship, either directly or indirectly,
1. Must have high integrity, good character and morals, relating to the Company’s business activities.
ability, knowledge, experience in accordance with the
field of work, and be able to communicate well;
2. Not a person who worked or had the authority and
responsibility to plan, lead, control, or supervise the
Company’s activities within the last 6 (six) months,
except for an Independent Commissioner
As of December 31, 2023, the educational qualifications and work experience of the Chairman and Members of the Audit
Committee were as followst:
Educational Qualifications and Work Experience of the Audit Committee
Name Position Education Work Experience
Educational history can
be found in the Board of Work experience can be found in the Board of Commissioners
Asmawi Syam Chairman
Commissioners Composition Composition Diversity Section
Diversity Section
Educational history can
be found in the Board of Work experience can be found in the Board of Commissioners
Sigit Widyawan Member
Commissioners Composition Composition Diversity Section
Diversity Section
Educational history can
be found in the Board of Work experience can be found in the Board of Commissioners
Iman Sugema Member
Commissioners Composition Composition Diversity Section
Diversity Section
Deputy Inspector of BRI Makassar, Group Head of Internal Audit, Senior
Human Master’s degree in Internal Audit Auditor, Group Head of General Business Division, Middle
Member
Brillianto Agribusiness Management Staff of Retail Business Division, Branch Manager in several regions at
PT Bank Rakyat Indonesia (BRI)
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 757
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Educational Qualifications and Work Experience of the Audit Committee
Name Position Education Work Experience
Head of Operations for Bandung Buah Batu Branch, Operational Audit
staff, Head of Audit Policy and Administration, Head of Operational
Audit Division, Head of Information System Technology Audit Division,
Information Security and System Group Head, System Operation and
Suhendi Master’s degree in
Member Assurance Group Head, Process Quality Improvement Group Head,
Muharam Agribusiness Management
Business Process Management Group Head, and was involved in the
Operational Merger Project of Bank Niaga – Bank Lippo as Organization
and Method Head, and the Core Banking System Replacement Project as
Change Management and Training at Bank Niaga (Bank CIMB Niaga)
AUDIT COMMITTEE INDEPENDENCY
The Audit Committee members’ independency is regulated in the BNI Code of Ethics. Audit Committee members provide
a fair and balanced assessment of all relevant conditions without being influenced by personal interests or other parties
in expressing their opinions.
All Audit Committee members coming from independent parties have no relationship in terms of finance, management,
share ownership and/or familial relationships with all members of the Board of Commissioners, the Board of Directors
and/or Controlling Shareholders or relationship with the Bank, which may affect their ability to act independently. There
are no members of the Audit Committee who haves concurrent positions as other Committee members.
Audit Committee Independency
Asmawi Sigit Iman Human Suhendi
Independency Aspect
Syam Widyawan Sugema Brillianto Muharam
No financial relationships with the Board of
√ √ √ √ √
Commissioners and the Board of Directors
No management relationships in the company,
√ √ √ √ √
subsidiaries or affiliated companies
No share ownership relationship in the company √ √ √ √ √
No familial relationships with the Board of
Commissioners, the Board of Directors, and/or √ √ √ √ √
fellow members of the Audit Committee
Not serving on the board of political party or
√ √ √ √ √
government official
TRAINING AND/OR IMPROVING AUDIT COMMITTEE COMPETENCY
To create leading and competitive HC, the Bank organizes competency development programs to support the implementation
of supervisory and management duties, especially when providing input to the Board of Commissioners. The following
shows the competency development that the Audit Committee participated in in 2023:
Asmawi Syam –Audit Committee Chairman
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Sigit Widyawan – Audit Committee Member
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Iman Sugema –Audit Committee Member
Implementation Education
Name of Training/Workshop/ Implementation
No Date Type Organizer
Conference/seminar Venue
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
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Human Brilianto - Independent Audit Committee Member
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Development, Characteristics and Risk
1 May 23, 2023 Jakarta Seminars BNI University
Management of the Pension Fund Industry
GRC Masterclass – Information Technology
2 June 27, 2023 Jakarta Seminars Ministry of BUMN
Audit
3 GRC Masterclass – ESG for Auditors July 13, 2023 Jakarta Seminars Ministry of BUMN
Compliance Refreshment for Issuers and Financial Services
4 August 22, 2023 Jakarta Training
Public Companies Authority (OJK)
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and
5 Prevention of Funding for the Proliferation of August 30, 2023 Jakarta Seminars BNI University
Weapons of Mass Destruction (APU PPT and
PPPSPM) in 2023
The Institute oh
IIA Indonesia National Conference in 2023, 30 to. August 31,
6 Batam Conference Internal Auditors
with the theme "Staying Relevant" 2023
Indonesia
Sharing Session Session IV "Development,
7 Characteristics and Management of the September 5, 2023 Jakarta Seminars BNI University
Multifinance Industry"
National Audit Committee Conference –
8 Overseeing the Company's Sustainability and October 19, 2023 Jakarta Conference Ministry of BUMN
Growth through Supervision and Risk Control
Socialization of Technical Instructions for
Preparing KPIs for SOE, Risk Management
November 14,
9 Process and Aggregation of SOE Portfolio Jakarta Socialization Ministry of BUMN
2023
Risk Taxonomy, and SOE Risk Management
Reporting
Socialization of Technical Instructions
10 regarding Risk Maturity Index (RMI) December 20, 2023 Jakarta Socialization Ministry of BUMN
Assessment within SOE
Suhendi Muharam - Independent Audit Committee Member
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Development, Characteristics and Risk
1 May 23, 2023 Jakarta Seminars BNI University
Management of the Pension Fund Industry
GRC Masterclass – Information Technology
2 June 27, 2023 Jakarta Seminars Ministry of BUMN
Audit
National Conference of the Association of
Bank Internal
Bank Internal Auditors (IAIB) 2023 with the
3 July 12-13, 2023 Serpong Seminars Auditor
theme "The Future Role of Internal Audit in the
Association (IAIB)
Financial Services Industry"
Financial Services
4 GRC Masterclass – ESG for Auditors July 12, 2023 Jakarta Training
Authority (OJK)
Compliance Refreshment for Issuers and
5 August 30, 2023 Jakarta Seminars BNI University
Public Companies
Compliance Forum – Anti-Money Laundering
and Prevention of Terrorism Financing and The Institute oh
30 to. August 31,
6 Prevention of Funding for the Proliferation of Batam Conference Internal Auditors
2023
Weapons of Mass Destruction (APU PPT and Indonesia
PPPSPM) in 2023
Sharing Session Session IV "Development,
7 Characteristics and Management of the September 5, 2023 Jakarta Seminars BNI University
Multifinance Industry"
Governance and Financial Report Integrity September 26,
8 Yogyakarta Conference Ministry of BUMN
Forum 2023
Socialization of Technical Instructions for
Preparing KPIs for SOE, Risk Management
November 14,
9 Process and Aggregation of SOE Portfolio Jakarta Socialization Ministry of BUMN
2023
Risk Taxonomy, and SOE Risk Management
Reporting
Socialization of Technical Instructions
10 regarding Risk Maturity Index (RMI) December 20, 2023 Jakarta Socialization Ministry of BUMN
Assessment within SOE
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 759
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POLICY AND IMPLEMENTATION OF AUDIT COMMITTEE MEETINGS
1. The Audit Committee must hold a meeting at least once in 1 (one) month;
2. The Audit Committee Meeting may make decisions if attended by at least 51% (fifty one percent) of the total members,
including Independent Commissioner and Independent Party;
3. Decisions made in the committee meetings are based on deliberation to reach consensus. In the event that consensus
agreement does not occur, decision making shall be carried out by majority votes;
4. The meeting is chaired by the Audit Committee Chairman or a member of the Audit Committee from an Independent
Commissioner if the Audit Committee Chairman is unable to attend;
5. Each Audit Committee meeting must be stated in the minutes of the meeting and signed by all Audit Committee
members present. Dissenting opinions that occur in committee meetings must be clearly stated in the minutes of
the meeting along with the reasons for such differences;
6. Meetings can be held physically or via video conference or other media facilities that allow all Audit Committee
Meeting participants to see and hear each other directly and participate in the meeting.
In 2023, the Audit Committee held 34 (thirty four) meetings, both internal Committee meetings, joint meetings with
related Sector and Divisional Directors, as well as through Board of Commissioners Meetings attended by members of
the Audit Committee with the aim that substantive matters be immediately reported to the Board of Commissioners.
The following shows the Audit Committee Meetings frequency and attendance rate in 2023:
Name Position Number of Meetings Attended Percentage
Asmawi Syam Chairman 34 34 100%
Sigit Widyawan Member 34 34 100%
Iman Sugema Member 34 34 100%
Human Brillianto Independent Member 34 34 100%
Suhendi Muharam Independent Member 34 34 100%
AUDIT COMMITTEE MEETING AGENDA
During 2023, the Audit Committee Meetings dates, agenda and participants were as follows:
Audit Committee Meetings Agenda
No. Date of Meeting Meeting Agenda Meeting Participants Invited
Internal Meeting of Audit 1. Asmawi Syam
Committee 2. Sigit Widyawan
1 January 3, 2023 Discussion of BNI's Financial 3. Iman Sugema -
Performance for the period 4. Human Brillianto
November 2022 5. Suhendi Muharam
• Finance Director
• Director of Risk Management
• Director of Enterprise &
Commercial Banking
Closing Meeting Audit of BNI 1. Asmawi Syam • Director of Corporate &
Consolidated Financial Reports 2. Sigit Widyawan International Banking
2 January 17, 2023 and Other Reports for the 3. Iman Sugema • Director of Consumer & Retail
Financial Year Ending December 4. Human Brillianto Banking
31, 2022 5. Suhendi Muharam • Director of Technology &
Operations
• KAP Tanudiredja, Wibisana, Rintis,
and Partners
• Related Divisions
Evaluation of the Bank's Internal
Audit Function for the Semester
II/2022 period, including
discussion of:
a. Evaluation of the Main Audit
Results 1. Asmawi Syam
b. Realization of RAT Internal 2. Sigit Widyawan
3 January 24, 2023 Audit 3. Iman Sugema Internal Audit
c. Follow-up on IAD and External 4. Human Brillianto
Auditor Audit Results 5. Suhendi Muharam
d. Whistle Blowing System
Management
e. Evaluation of the FAST
Internal Audit Application
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Audit Committee Meetings Agenda
No. Date of Meeting Meeting Agenda Meeting Participants Invited
1. Asmawi Syam
2. Sigit Widyawan
Evaluation of KUR Distribution • Director of Institutional Banking
4 January 31, 2023 3. Iman Sugema
and Management • Related Divisions
4. Human Brillianto
5. Suhendi Muharam
1. Asmawi Syam
2. Sigit Widyawan • Director of Risk Management
Discussion on Review/Update of
• Director of Human Capital &
5 February 7, 2023 General Internal Control System 3. Iman Sugema
Compliance
Policy (KU SPI) 4. Human Brillianto • Related Divisions
5. Suhendi Muharam
a. Internal Meeting of Audit
Committee
b. Discussion of the
Audit Committee's
Recommendations on the
Procurement of a Public
1. Asmawi Syam
Accounting Firm to Provide
2. Sigit Widyawan
General Audit Services
6 February 27, 2023 3. Iman Sugema -
for Consolidated Financial
4. Human Brillianto
Statements and Other
5. Suhendi Muharam
Reports for the Financial Year
Ending December 31, 2023
c. Discussion of the Results of
the Audit Committee Review
of BNI DPLK Governance
Supervision in 2022
1. Asmawi Syam
2. Sigit Widyawan
Discussion of Delivery Channel
7 February 27, 2023 3. Iman Sugema Internal Audit
Audit Rating Updates for 2023
4. Human Brillianto
5. Suhendi Muharam
Discussion of the Evaluation
of BNI's Compliance Function
Quarter IV/2022, including:
a. Realization of Compliance 1. Asmawi Syam
Division Review and Follow- 2. Sigit Widyawan • Director of Human Capital &
8 March 7, 2023 up 3. Iman Sugema Compliance
b. Progress in Settlement of 4. Human Brillianto • Related Divisions
Employee Cases 5. Suhendi Muharam
c. Anti Fraud Strategy Program
d. Significant Reports Reported
to OJK
Internal Meeting of Audit
Committee
a. Discussion of BNI's Financial
Performance for the period
January 2023
9 March 21, 2023
b. Audit Committee
Working Visit Plan for
2023 – Evaluation of
KUR Distribution and
Management.
Internal Meeting of Audit 1. Asmawi Syam
Committee 2. Sigit Widyawan
Discussion of Review Results of
10 March 28, 2023 3. Iman Sugema -
the Proposed Plan to Write Off
Credit Books with a Limit above 4. Human Brillianto
IDR 200 billion 5. Suhendi Muharam
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 761
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2023 Management Company Management Discussion and Business Support
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Audit Committee Meetings Agenda
No. Date of Meeting Meeting Agenda Meeting Participants Invited
Evaluation of the Bank's
Internal Audit Function for the
Quarter I/2023 period, including
discussion of:
a. Evaluation of the Main Audit 1. Asmawi Syam
Results 2. Sigit Widyawan
11 April 11, 2023 b. Realization of RAT Internal 3. Iman Sugema Internal Audit
Audit 4. Human Brillianto
c. Follow-up on IAD and 5. Suhendi Muharam
External Auditor Audit
Results
d. Whistle Blowing System
Management
1. Asmawi Syam
Discussion of the Internal Audit 2. Sigit Widyawan
12 April 18, 2023 Annual Audit & Consultation 3. Iman Sugema Internal Audit
(RAT) Work Plan for 2023 4. Human Brillianto
5. Suhendi Muharam
1. Asmawi Syam
Discussion of Preparations for 2. Sigit Widyawan
the Audit Committee's Visit to
13 May 23, 2023 3. Iman Sugema Internal Audit
the Data Center and Disaster
Recovery Center 4. Human Brillianto
5. Suhendi Muharam
• Finance Director
1. Asmawi Syam • Director of Human Capital &
2. Sigit Widyawan Compliance
Discussion of Updates on BNI
• Director of Risk Management
14 June 6, 2023 Pension Fund Due Diligence 3. Iman Sugema
• KPMG
Results 4. Human Brillianto • Willis Tower Watson
5. Suhendi Muharam • HPRP Dentons
• Related Divisions
1. Asmawi Syam
Discussion of Review of 2. Sigit Widyawan
Realization of Directors' and
15 June 6, 2023 3. Iman Sugema Corporate Secretary
Commissioners' Facilities
Packages in 2022 4. Human Brillianto
5. Suhendi Muharam
Internal Meeting of Audit 1. Asmawi Syam
Committee 2. Sigit Widyawan
Discussion of Review Results of
16 June 6, 2023 3. Iman Sugema -
the Proposed Plan to Write Off
Credit Books with a Limit above 4. Human Brillianto
IDR 200 billion 5. Suhendi Muharam
Discussion of the Evaluation
of BNI's Compliance Function
Quarter I/2023, including:
a. Realization of Compliance 1. Asmawi Syam • Director of Institutional Banking
Division Review and Follow- 2. Sigit Widyawan and Director of Finance (as
up Alternate Director of Human
17 June 20, 2023 3. Iman Sugema
Capital & Compliance)
b. Progress in Settlement of 4. Human Brillianto • Director of Risk Management
Employee Cases 5. Suhendi Muharam • Related Divisions
c. Anti Fraud Strategy Program
d. Significant Reports Reported
to OJK
Internal Meeting of Audit
Committee Discussion of the
Results of the Audit Committee's 1. Asmawi Syam
Evaluation of the Provision of 2. Sigit Widyawan
General Audit Services for BNI
18 June 20, 2023 3. Iman Sugema -
Consolidated Financial Reports
and Other Reports for the Fiscal 4. Human Brillianto
Year Ending 31 December 2022 5. Suhendi Muharam
by KAP Tanudiredja, Wibisana,
Rintis & Rekan
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Practices Governance Responsibility Commitment Statements
Audit Committee Meetings Agenda
No. Date of Meeting Meeting Agenda Meeting Participants Invited
Evaluation of the Bank's Internal
Audit Function for the Semester
I/2023 period, including
discussion of:
a. Evaluation of the Main Audit 1. Asmawi Syam
Results 2. Sigit Widyawan
19 July 25, 2023 b. Realization of RAT Internal 3. Iman Sugema Internal Audit
Audit 4. Human Brillianto
c. Follow-up on IAD and 5. Suhendi Muharam
External Auditor Audit
Results
d. Whistle Blowing System
Management
Internal Audit Committee
Meeting
1. Asmawi Syam
a. Discussion of Review Results
2. Sigit Widyawan
of the Proposed Plan to Write
20 August 8, 2023 3. Iman Sugema -
Off Credit Books with a Limit
4. Human Brillianto
above IDR 200 billion
5. Suhendi Muharam
b. Discussion of the 2023 Audit
Committee Work Visit Report
Evaluation of the
Implementation of the Anti-
1. Asmawi Syam
Fraud Strategy for the Quarter
II/2023 period, including: 2. Sigit Widyawan
21 August 29, 2023 a. Implementation of the Anti 3. Iman Sugema Director of Risk Management
Fraud Strategy Program 4. Human Brillianto
b. Significant Reports Reported 5. Suhendi Muharam
to OJK
Kick Off Meeting Audit of BNI
Consolidated Financial Reports 1. Asmawi Syam • Finance Director
and Other Reports for the Fiscal 2. Sigit Widyawan • KAP Tanudiredja, Wibisana, Rintis,
22 September 26, 2023
Year Ending 31 December 2023 3. Iman Sugema and Rekan
by KAP Tanudiredja, Wibisana, 4. Human Brillianto • Related Divisions
Rintis & Rekan
1. Asmawi Syam
2. Sigit Widyawan
Discussion of Internal Audit Unit
23 October 3, 2023 3. Iman Sugema Internal Audit
Audit Results Report
4. Human Brillianto
5. Suhendi Muharam
Discussion of the Provision of 1. Asmawi Syam • Finance Director
Non-Assurance Services by 2. Sigit Widyawan • Director of Network & Services
KAP Tanudiredja, Wibisana,
24 October 10, 2023 3. Iman Sugema • BNI Life
Rintis, and Rekan on the
4. Human Brillianto • BNI Life Audit Committee
Implementation of PSAK 74/IFRS
5. Suhendi Muharam • Related Divisions
17 at BNI Life
1. Asmawi Syam
Discussion of Review Results of 2. Sigit Widyawan
the Proposed Plan to Write Off
25 October 10, 2023 3. Iman Sugema -
Credit Books with a Limit above
IDR200 billion 4. Human Brillianto
5. Suhendi Muharam
Evaluation of the Bank's Internal
Audit Function for the Third
Quarter/2023 period, including
discussion of:
a. Evaluation of the Main Audit 1. Asmawi Syam
Results 2. Sigit Widyawan
26 October 31, 2023 b. Realization of RAT Internal 3. Iman Sugema Internal Audit
Audit 4. Human Brillianto
c. Follow-up on IAD and 5. Suhendi Muharam
External Auditor Audit
Results
d. Whistle Blowing System
Management
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 763
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Audit Committee Meetings Agenda
No. Date of Meeting Meeting Agenda Meeting Participants Invited
Internal Meeting of Audit
Committee Discussion of KA
Review Results on Application 1. Asmawi Syam
for Procurement and Budget 2. Sigit Widyawan
27 November 14, 2023 Principle Permit for General 3. Iman Sugema -
Audit Services for BNI Financial 4. Human Brillianto
Reports and Other Reports for 5. Suhendi Muharam
the Fiscal Year Ending December
31, 2024
Internal Meeting of Audit 1. Asmawi Syam
Committee 2. Sigit Widyawan
28 November 23, 2023 Discussion of the Results of 3. Iman Sugema -
the KA Review of the Bank's 4. Human Brillianto
Business Plan 5. Suhendi Muharam
Internal Audit Committee
Meeting
a. Discussion of Review Results
of the Proposed Plan to Write
1. Asmawi Syam
Off Credit Books with a Limit
2. Sigit Widyawan
above IDR 200 billion and a
29 November 28, 2023 3. Iman Sugema -
limit of IDR 100 billion – IDR
4. Human Brillianto
200 billion
5. Suhendi Muharam
b. Discussion of the Results of
the Audit Committee Review
of the 2024 DPLK Business
Plan
1. Asmawi Syam • Director of Risk Management
Discussion of Review Results 2. Sigit Widyawan • Director of Human Capital &
of the Proposed Plan to Write
30 November 30, 2023 3. Iman Sugema Compliance
Off Credit Books with a Limit of
4. Human Brillianto • SEVP Remedial & Recovery
IDR100 billion - IDR200 billion
5. Suhendi Muharam • Related Divisions
Internal Meeting of Audit
Committee
1. Asmawi Syam
a. Evaluation of the Audit
2. Sigit Widyawan
Committee Work Plan for
31 December 5, 2023 3. Iman Sugema -
2023
4. Human Brillianto
b. Discussion of the Audit
5. Suhendi Muharam
Committee Work Plan for
2024
Discussion of the Evaluation
of BNI's Compliance Function
1. Asmawi Syam
Quarter III/2023, including:
2. Sigit Widyawan • Director of Human Capital &
a. Realization of Compliance
32 December 19, 2023 Division Review and Follow- 3. Iman Sugema Compliance
4. Human Brillianto • Related Divisions
up
5. Suhendi Muharam
b. Progress in Settlement of
Employee Cases
1. Asmawi Syam
Discussion of Review Results of 2. Sigit Widyawan
the Proposed Plan to Write Off
33 December 19, 2023 3. Iman Sugema -
Credit Books with a Limit above
IDR200 billion 4. Human Brillianto
5. Suhendi Muharam
• Finance Director
• Director of Risk Management
Progress of Audit Meeting of BNI
1. Asmawi Syam • Director of Technology &
Consolidated Financial Reports
2. Sigit Widyawan Operations
and Other Reports for the Fiscal
• Director of Network & Services
34 December 27, 2023 Year Ending 31 December 2023 3. Iman Sugema
• Director of Enterprise &
by KAP Tanudiredja, Wibisana, 4. Human Brillianto Commercial Banking
Rintis, and Partners (member of 5. Suhendi Muharam • Director of Retail Banking
Pricewaterhouse Coopers)
• SEVP Corporate Banking
• Related Divisions
The Audit Committee also provided input in Committee in Board of Commissioners Committee meetings that invited the
Audit Committee. During 2023, the Audit Committee attended 3 (three) other Committee meetings.
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BRIEF REPORT ON THE AUDIT 7. Conducting an assessment of the BNI Internal Control
COMMITTEE’S ACTIVITIES IN 2022 System.
a. Evaluating the implementation of the Whistleblowing
To ensure Good Corporate Governance implementation, System (WBS);
the Board of Commissioners has an Audit Committee that b. Evaluating the implementation of the Anti Fraud
carries out its duties and responsibilities in accordance with Strategy Program.
applicable regulations. The Audit Committee duties and 8. Reviewing the Company’s monthly performance reports;
responsibilities and its Code of Ethics have been included 9. Reviewing the Company’s Good Corporate Governance
in the Audit Committee Charter and Code of Ethics, as (GCG) implementation;
stipulated by the Board of Commissioners. 10. Reviewing the Financial Institution Pension Fund
Investment Performance (DPLK);
To fulfill the OJK Regulation No. 55/POJK.04/2015 dated 11. Reviewing the Supervision of Business Realization of
December 23, 2015, BNI has posted the Audit Committee Financial Institution Pension Funds (DPLK);
Charter and other information required in the OJK 12. Reviewing the Supervision of Governance of Financial
Regulation on the Company’s website. Institution Pension Funds (DPLK);
13. Reviewing the 2023 Baseline Proposal and the 2024Target
During 2023, the Audit Committee carried out the following of Macroprudential Inclusive Financing in order to Achieve
duties and responsibilities: BNI’s Macroprudential Inclusive Financing Ratio (RPIM);
1. Reviewing the financial information to be issued by the 14. Reviewing Management’s proposals that require the
Company to the public and/or the authorities; approval of the Board of Commissioners;
2. Reviewing compliance with laws and regulations related 15. Conducting Audit Committee Work Visits to Branches/
to the Company’s activities; Centra/ Regions, as well as Data Centers and Disaster
3. Evaluating the effectiveness of the audit/services Recovery Centers;
provided by the Public Accounting Firm (KAP), including 16. Preparing reports related to the Audit Committee duties:
reviewing its independence and objectivity; a. Audit Committee Report for the Annual Report;
4. Providing recommendations to the Board of b. Report on the realization of the Audit Committee
Commissioners on the appointment of Public work program.
Accountants and Public Accounting Firm for the fiscal 17. Audit Committee Review of the Write-Off Plan with a
year 2023 audit; Limit of IDR200 billion;
5. Preparing a report on the KA evaluation results on the 18. Reviewing and Input the Audit Committee Write-Off
provision of KAP audit services for fiscal year 2022; Plans with a Limit of IDR100 billion up to IDR200 billion;
6. Reviewing the audit by the internal and external 19. Reviewing Fraud that Occurred;
auditors, and supervising the follow-up actions by the 20. Coordinating committees;
Board of Directors on the auditors’ findings: 21. Carry out dispositions from the Board of Commissioners.
a. Reviewing the planning and implementation of the
IAD audit and consultation, as well as supervising Through Committee meetings held throughout 2023, the
the follow-up to the IAD audit results; Audit Committee also held discussions with related parties
b. Reviewing the planning and implementation of the regarding the following matters:
Compliance Division review, as well as supervising 1. Management
the follow-up of the Compliance Division review The Audit Committee reviews the audited and unaudited
results; financial statements to be published in 2023, to ensure
c. Reviewing the implementation of the OJK the information content and disclosure is in accordance
Examination, as well as supervising the follow- up with accounting standards and prevailing regulations.
to the OJK examination results; Evaluations of the audit effectiveness, independence,
d. Reviewing the implementation of the BPK Audit, objectivity, and adequacy of the audit scope by external
as well as supervising the follow-up to the BPK auditors is also carried out by the Audit Committee
audit results; through discussions with Management. The Audit
e. Reviewing the implementation of the KAP Audit, as Committee also discusses and monitors the follow-up
well as supervising the follow-up to the of the KAP completion of the internal and external audit findings,
audit results (Management Letter); monitors the follow-up to the settlement of cases
f. Monitoring the preparation of reports from the that occur in order to encourage the acceleration of
Board of Directors and Board of Commissioners settlement as well as the necessary administrative
on the main points of the audit results; sanction steps.
g. Monitoring the progress of the settlement of
employee cases, and follow up on cases related
to fraud;
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To improve the quality of the Bank’s lending, the Audit 3. Internal Audit
Committee through the Board of Commissioners has The Audit Committee reviews the annual internal
recommended Management conduct a thorough review audit plan, monitors the inspection results, as well
of BNI’s loan process. as the follow- up on its completion by the Company’s
Management. The Audit Committee also held
2. External Auditor discussions with the Internal Audit (IAD), in an effort
Regarding the audit process of the company’s financial to encourage the effectiveness and strengthening of
statements as of December 31, 2023 carried out by the the functions of the IAD.
Public Accounting Firm (KAP), the Audit Committee
discussed the audit plan, monitored the audit progress Based on the IAD’s 2023 Annual Work Plan and Budget
including findings that required adjustments, evaluated (RKAT), the realization of the planned activities carried
internal control including internal control over the out by IAD were as follows:
Company’s financial reporting, as well as the quality
of the Company’s overall financial reporting. No. Type of Activity Plan Realization
Audit Delivery
1 116 109
In the monitoring function of the audit results conducted Channel
by external auditors, namely Bank Indonesia (BI), 2 Audit KCLN 5 4
the Financial Services Authority (OJK), the Supreme 3 Mandatory Audit 12 17
Audit Agency (BPK), the Financial Transaction Reports
4 Division Audit 2 2
and Analysis Center (PPATK), and KAP, the Audit
5 Audit of Subsidiaries 4 6
Committee evaluated the follow-up actions taken by
Thematic/Activity
the Management on the audit results of the said external
Audit IT incl. IT
auditor. The review and evaluation of the results of 6 60 74
applications and
external audits conducted by the Audit Committee until Non-IT
the end of 2023 were as follows: 7 Independent Review 9 17
1. Progress in completing BI audit results was 87.69% 8 Consultation 2 3
with a total of 16 pending commitments out of a 9 Surprise - 1
total of 130 commitments; 10 Deepening - 15
2. Progress in completing the OJK audit results was
Total 210 248
98.80% with a total of 14 recommendations pending
out of a total of 1168 recommendations;
3. Progress in completing the BPK audit results was The Internal Audit activities carried out realized 118,10%
86.16% with a total of 53 recommendations pending of the plan determined based on the 2023 Annual Work
out of a total of 383 recommendations; Plan and Budget (RKAT).
4. Progress in completing the Management Letter
for KAP Tanudiredja, Wibisana, Rintis & Partners From the results of the review and evaluation of the
(member of Pricewaterhouse Coopers) is 94.12% Internal Audit’s follow-up up to the end of 2023, the
with the number of pending recommendations IAD audit follow-up progress reached 99.63%. There
being 1 out of a total of 17 recommendations. are 88 follow-ups that are still in the process of being
completed, namely 28 pending follow-ups in 2022, and
The Audit Committee has prepared an Evaluation 60 pending follow-ups in 2023.
Results Report Implementation of Audit Services for
Annual Historical Financial Information for Fiscal Year Based on the results of the review and evaluation of
2022 by KAP Tanudiredja, Wibisana, Rintis & Partners the Whistleblowing System (WBS) reports, during 2023
(a member firm of the PricewaterhouseCoopers there were 235 reports submitted through the WBS,
network). In order to comply with OJK Regulation no. 13/ consisting of 82 reports outside the scope of the WBS
POJK.03/2017 dated March 27, 2017 as revoked by OJK and 153 reports within the scope of the WBS. Of the
Regulation No. 9 of 2023 concerning the Use of Public 235 reports, 113 reports were not proven to be true/
Accounting Services and Public Accounting Firms in insufficient evidence, 38 follow-up reports are still in
Financial Services Activities, the Company has reported the process of completion, and 48 reports have been
the Audit Committee Evaluation Results Report to the proven. Of the proven reports, there were 12 proven
OJK in June 2023. reports related to unethical behavior, 5 proven reports
related to fraud, 14 proven reports related to violations
of regulations/laws, and 1 proven reports related to
conflicts of interest.
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To optimize its role, the Audit Committee has The implementation of the Anti-Fraud Strategy for
recommended the implementation of Risk Based Semester II 2023 was reported to OJK in January 2024,
Audit as an audit method and approach used by IAD and the Implementation of the Anti-Fraud Strategy for
in conducting audits. Semester I 2023 was reported to OJK in July 2023. In
2023 the number of internal frauds that occurred was
4. Compliance Director 69 (sixty-nine) incidents (2 of which were significant
Based on the results of the Audit Committee’s review of fraud which were reported incidentally to the OJK),
the Compliance Report on Banking provisions and other while the number of external frauds that occurred was
relevant legislation, the results are submitted in the 16 (sixteen) incidents.
form of a Compliance Director’s Duties Implementation
Report. During 2023, the Company routinely submitted 5. Board of Commissioners
these reports to OJK in accordance with OJK Regulation The Audit Committee Duties and responsibilities, as well
No. 46/POJK.03/2017 concerning Implementation of as recommendations, have been periodically reported
Compliance Function for Commercial Banks. In addition to the Board of Commissioners, as follows:
to this, the Audit Committee also conducted reviews a. Review of the proposed KAP appointment
and discussions on the Compliance Division work and the Audit Committee recommendations
plans, development of employee case processes, and to the Board of Commissioners to appoint KAP
implementation of the Anti-Fraud Strategy Program. Tanudiredja, Wibisana, Rintis & Partners (member
of PricewaterhouseCoopers) to audit the BNI
Discussion of the Compliance Division's work plan was Consolidated Financial Statements ending
carried out to encourage effective synergy between the December 31, 2023, and review of the effectiveness
Compliance, Anti-Fraud and Internal Audit Divisions of the Public Accounting Firm Audit Services
in carrying out supervisory functions, especially the including aspects of independence and objectivity;
Company's compliance with applicable regulations. b. Review of the Bank’s Published Financial Statements;
c. Review of the effectiveness of the Internal Audit
Based on the results of the examination and evaluation function related to the RKAT, audit findings and
of the employee case resolution process in 2023, there recommendations including compliance with
are 156 (one hundred and fifty-six) cases, consisting Internal Control, risk management processes and
of 108 (one hundred and eight) cases that have been implementation of corporate governance (GCG);
processed, while 48 (forty eight) cases are still in the d. Review of the follow-up effectiveness on the
process of being resolved. completion of the findings of the Internal Auditors
and External Auditors (OJK, BPK, PPATK);
For cases that have been processed, employees who are e. Review of the monthly performance report of the
proven to have committed violations and/or fraud will Company, the proposed revision of the RBB for the
be followed up by providing administrative sanctions Year 2023- 2025, and the proposed RBB for the year
in the form of: 2024-2026 submitted by the Management;
• Termination of employment for 66 (sixty-six) f. Review and providing input on plans to write off
employees; loans with a limit of IDR100 billion to IDR200 billion;
• Demotion of 20 (twenty) employees; g. Review of the Management’s proposals requiring
• Letter of Strong Reprimand to 24 (twenty-four) the approval of the Board of Commissioners;
employees; h. Prepared the main points of the Audit Committee
• Letter of Reprimand to 42 (forty-two) employees; advice and opinions based on the Audit Committee
• Letter of Guidance to 79 (seventy-nine) employees. Meeting results, and recommended to the Board of
Commissioners to submit the main points of Audit
Committee advice and opinions to the Management
for follow-up.
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NOMINATION AND REMUNERATION NOMINATION AND REMUNERATION COMMITTEE
COMMITTEE STRUCTURE, MEMBERSHIP AND EXPERTISE
The Nomination and Remuneration Committee is a The Nomination and Remuneration Committee structure
supporting organ tasked with assisting the Board of and membership is set forth in the Nomination and
Commissioners in carrying out its supervisory function and Remuneration Committee Charter as follows:
providing advice regarding determining the qualifications 1. The Nomination and Remuneration Committee is
and nomination process as well as remuneration for the established by the Board of Commissioners.The Board
Board of Commissioners and Board of Directors, Committee of Commissioners may establish a separate Nomination
members at the Board of Commissioners level, and all Bank and Remuneration Committee;
employees based on applicable regulations. 2. The Nomination and Remuneration Committee shall act
in an independent and responsible manner reporting
BASIS FOR ESTABLISHMENT OF THE NOMINATION directly to the Board of Commissioners;
AND REMUNERATION COMMITTEE 3. Appointment of Nomination and Remuneration
BNI’s Nomination and Remuneration Committee was Committee members for the Board of Directors is based
established in 2002 based on the Board of Commissioners on a Board of Commissioners’ Meeting Decision;
Decree No. Kep/01/DK/2002 dated December 2, 2002 4. The Nomination and Remuneration Committee
concerning the Establishment of the Nomination consists of at least three (3) members, namely 1 (one)
and Remuneration Committee. The Nomination and Independent Commissioner serving as Chairman, 1
Remuneration Committee was established by the Board (one) Commissioner and 1 (one) company executive
of Commissioners and carries out their duties according officer in charge of human resources, or those who
to the following regulations: occupy managerial positions below the Board of
1. Financial Services Authority Regulation No. 34/ Directors in charge of human resources at BNI;
POJK.04/2014 dated December 8, 2014 concerning the 5. Nomination and Remuneration Committee Members,
Nomination and Remuneration Committee of Issuers other than those mentioned in point 4 above may come
or Public Companies; from other Board of Commissioners members and
2. OJK Regulation No. 45/POJK.03/2015 dated those from outside BNI;
December 23, 2015 concerning the Implementation of 6. In the event that the membership of the Nomination
Remuneration Corporate Governance in Commercial and Remuneration Committee is more than 3 (three)
Banks; persons, committee members who are Independent
3. OJK Circular Letter No. 40/ SEOJK.03/2016 dated Commissioners shall be at least 2 (two) persons;
September 26, 2016 concerning the Implementation 7. Other Nomination Committee members as referred to
of Remuneration Corporate Governance in Commercial in point 5 cannot come from managerial parties under
Banks; the Board of Directors in charge of human resources;
4. Financial Services Authority Regulation no. 17 of 2023 8. The Nomination and Remuneration Committee
dated September 14, 2023 concerning Implementation Chairman will be an Independent Commissioner at BNI;
of Governance for Commercial Banks; 9. The Nomination and Remuneration Committee
5. OJK Circular Letter No. 13/SEOJK.03/2017 dated March Chairman shall not concurrently serve as chairman
17, 2017 concerning the Implementation of Corporate in more than 1 (one) other committee, and may only
Governance in Commercial Banks; concurrently serve as Committee Chairman in at most
6. Regulation of the Minister of State-Owned Enterprises 1 (one) other committee in BNI;
No. PER-2/MBU/03/2023 dated March 3, 2023 concerning 10. Nomination and Remuneration Committee Members
Guidelines for Governance and Significant Corporate shall not be allowed from the Board of Directors, either
Activities of State-Owned Enterprises. in BNI or other Banks;
7. Regulation of the Minister of State-Owned Enterprises 11. If deemed necessary, the Committee may appoint
No. PER-3/MBU/03/2023 dated March 20, 2023 a Secretary to the Committee with the assignment,
concerning Organs and Human Resources of State- rights, powers and responsibilities established by the
Owned Enterprises. Chairman of the Committee.
Up until December 31, 2023, the Nomination and Remuneration Committee membership composition changed as follows:
Period January 1, 2023– May 26, 2023
No. Name Position Description Expertise
Agus Dermawan Wintarto President Commissioner/ • Economy
1 Chairman
Martowardojo Independent Commissioner • Banking
Vice President Commissioner/ • Law
2 Pradjoto Member
Independent Commissioner • Economics
• Accountancy Economics
3 Sigit Widyawan Member Independent Commissioner
• Finance
4 Askolani Member Commissioner Economics
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5 Asmawi Syam Member Independent Commissioner Economics
6 Susyanto Member Commissioner Law
• Agribusness
7 Iman Sugema Member Independent Commissioner
• Economics
• Accounting
8 Septian Hario Seto Member Independent Commissioner
• Finance
9 Erwin Rijanto Slame Member Independent Commissioner Economics
10 Fadlansyah Lubis Member Commissioner Law
Head of Human Capital
11 Dandy Perwandi Sjamsudin1) Member Economics
Management Division
• Economics
12 Danni Tri Suryani Member Independent Party
• HC Management
Note:
1)
Ceased serving as a member of the Nomination and Remuneration Committee since 26 May 2023, and was replaced by Yenni Sari Dewi who served as a member of the
Nomination and Remuneration Committee since May 26, 2023
Period May 26, 2023 – September 19, 2023
No. Name Position Description Expertise
Agus Dermawan Wintarto President Commissioner/ • Economy
1 Chairman
Martowardojo1) Independent Commissioner • Banking
Vice President Commissioner/ • Law
2 Pradjoto Member
Independent Commissioner • Economics
• Accountancy Economics
3 Sigit Widyawan Member Independent Commissioner
• Finance
4 Askolani Member Commissioner Economics
5 Asmawi Syam Member Independent Commissioner Economics
6 Susyanto Member Commissioner Hukum
• Agribusness
7 Iman Sugema Member Independent Commissioner
• Economics
• Accounting
8 Septian Hario Seto Member Independent Commissioner
• Finance
9 Erwin Rijanto Slame Member Independent Commissioner Economics
10 Fadlansyah Lubis Member Commissioner Law
Head of Human Capital
11 Dandy Perwandi Sjamsudin1) Member Economics
Management Division
• Economics
12 Danni Tri Suryani Member Independent Party
• HC Management
• Management Economic
Head of Human Capital
13 Yenni Sari Dewi2) Member • Organizational and HR
Strategy Division
Management
Note:
1)
Ceased serving as a member of the Nomination and Remuneration Committee from September 19, 2023
2)
Served as a member of the Nomination and Remuneration Committee since May 23, 2023, replacing Dandy Perwandi Sjamsudin who ceased serving as a member of the
Nomination and Remuneration Committee on May 26, 2023.
Periode September 19, 2023 –October 30, 2023
No. Name Position Description Expertise
President Commissioner/ • Law
1 Pradjoto1) Chairman
Independent Commissioner • Economics
• Accountancy Economics
2 Sigit Widyawan Member Independent Commissioner
• Finance
3 Askolani Member Commissioner Economics
4 Asmawi Syam Member Independent Commissioner Economics
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No. Name Position Description Expertise
5 Susyanto Member Commissioner Law
• Agribusness
6 Iman Sugema Member Independent Commissioner
• Economics
• Accounting
7 Septian Hario Seto Member Independent Commissioner
• Finance
8 Erwin Rijanto Slame Member Independent Commissioner Economics
9 Fadlansyah Lubis Member Commissioner Law
10 Robertus Billitea 2)
Member Commissioner Law
• Economics
11 Danni Tri Suryani Member Independent Party
• HC Management
• Management Economic
Head of Human Capital
12 Yenni Sari Dewi Member • Organizational and HR
Strategy Division
Management
Note:
1)
Served as Chair of the Nomination and Remuneration Committee since September 21, 2023
2)
Served as a member of the Nomination and Remuneration Committee since September 21, 2023
Periode October 30, 2023 – December 31, 2023
No. Name Position Description Expertise
President Commissioner/ • Law
1 Pradjoto Chairman
Independent Commissioner • Economics
• Accountancy
2 Pahala Nugraha Mansury1) Member Wakil Komisaris Utama
• Economics
• Accountancy Economics
3 Sigit Widyawan Member Independent Commissioner
• Finance
4 Askolani Member Commissioner Economics
5 Asmawi Syam Member Independent Commissioner Economics
6 Susyanto Member Commissioner Law
• Agribusness
7 Iman Sugema Member Independent Commissioner
• Economics
• Accounting
8 Septian Hario Seto Member Independent Commissioner
• Finance
9 Erwin Rijanto Slame Member Independent Commissioner Economics
10 Fadlansyah Lubis Member Commissioner Law
11 Robertus Billitea Member Commissioner Law
• Economics
12 Danni Tri Suryani Member Independent Party
• HC Management
• Management Economic
Head of Human Capital
13 Yenni Sari Dewi Member • Organizational and HR
Strategy Division
Management
Note:
1)
Served as Member of the Nomination and Remuneration Committee since October 30, 2023, in the OJK Fit & Proper Test process as Vice President Commissioner so that he
has not been counted in the quorum
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NOMINATION AND REMUNERATION COMMITTEE PROFILES
A brief profile of the Chairman and Members of the BNI Nomination and Remuneration as of December 31, 2023 as
follows: Chairman of the Nomination and Remuneration Committee.
Nomination and Remuneration Committee Chairman
Pradjoto1)
Nomination and Remuneration Committee Chairman
Profile can be found in the Board of Commissioners Profiles
Nomination and Remuneration Committee Members
Pahala Nugraha Mansury2) Sigit Widyawan
Nomination and Remuneration Committee Member Nomination and Remuneration Committee Member
Profile can be found in the Board of Commissioners Profiles Profile can be found in the Board of Commissioners Profiles
Askolani Asmawi Syam
Nomination and Remuneration Committee Member Nomination and Remuneration Committee Member
Profile can be found in the Board of Commissioners Profiles Profile can be found in the Board of Commissioners Profiles
Susyanto Iman Sugema
Nomination and Remuneration Committee Member Nomination and Remuneration Committee Member
Profile can be found in the Board of Commissioners Profiles Profile can be found in the Board of Commissioners Profiles
Septian Hario Seto Erwin Rijanto Slamet
Nomination and Remuneration Committee Member Nomination and Remuneration Committee Member
Profile can be found in the Board of Commissioners Profiles Profile can be found in the Board of Commissioners Profiles
Fadlansyah Lubis Robertus Billitea3)
Nomination and Remuneration Committee Member Nomination and Remuneration Committee Member
Profile can be found in the Board of Commissioners Profiles Profile can be found in the Board of Commissioners Profiles
Danni Tri Suryani
Nomination and Remuneration Committee Member
Nationality Work experience
Indonesian citizen 1. Human Capital Head and Corporate Secretary at Mandiri
Investment Management (2017-2020)
Domicile
2. Executive Vice President Human Capital at Bank Mutiara/J Trust
Jakarta
(2014-2015)
Age 3. Learning and Knowledge Management Group Head at PT Bank
57 years old, as of December 31, 2023 Niaga (Persero) Tbk (2006-2009)
Education Legal Basis of Appointment
1. Bachelor's Degree in Management Economics from Universitas Appointed for the first time as Member of the Nomination and
Indonesia (1989) Remuneration Committee in January 2018 based on Board of
Commissioners Decree No. KEP/032/ DK/2020 dated August 10,
2. Master of Science in Human Resources Development from the
2020.
University of Stirling, Scotland, UK (2000)
Term of Office
Certification 2020-2023 (First Period)
Level 3 Risk Management Certification 2023-present (Second Period)
Concurrent Positions
No concurrent positions internally or externally in the Company
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Yenni Sari Dewi4)
Nomination and Remuneration Committee Member
Nationality Work experience
Indonesian citizen 1. Head of Management & Organization Research Group– Strategic
Planning Division (2015-2020),
Domicile
2. Dean of Leadership & Future Capability Academy – BNI
Jakarta
Corporate University (2020-2021)
Place, Date of Birth, Age 3. Deputy Head of Strategy & Policy Division – Human Capital
45 years old, as of December 31, 2023 Strategy Division (2021-2023)
4. Head of Human Capital Strategy Division at PT Bank Negara
Education Indonesia (Persero), Tbk (2023 - present)
1. Bachelor's Degree in Nutrition and Animal Feed from Universitas
Gadjah Mada (2000) Legal Basis of Appointment
2. Master’s Degree in General Business from Universitas Gadjah Appointed for the first time as Member of the Nomination and
Mada (2003) Remuneration Committee on May 26, 2023 based on Board of
Commissioners Decree No. KEP/002/DK/2023 dated May 26, 2023.
Certification
- Term of Office
2023-present (First Period)
Concurrent Positions
Head of Human Capital Strategy Division at PT Bank Negara
Indonesia (Persero), Tbk
Note:
1)
Served as Chairman of the Nomination and Remuneration Committee since September 21, 2023
2)
Served as Member of the Nomination and Remuneration Committee since October 30, 2023, in the Fit & Proper Test process OJK as Vice President Commissioner
3)
Served as a member of the Nomination and Remuneration Committee since September 21, 2023
4)
Served as a member of the Nomination and Remuneration Committee since May 26, 2023
NOMINATION AND REMUNERATION COMMITTEE EDUCATION QUALIFICATIONS AND WORK EXPERIENCE
Requirements for members of the Nomination and governing the Independent Parties of committees
Remuneration Committee, include: under the Board of Commissioners in the prevailing
1. Members of the Nomination and Remuneration laws and regulations, in particular the OJK Circular
Committee must have the following requirements: that regulates the Implementation of Governance
a. High integrity, ability, knowledge and adequate work for Commercial Banks and the OJK Regulations
experience in the Nomination and Remuneration governing the Nomination and Remuneration
Committee’s duties, as well as have an understanding Committee of Issuers or Public Companies;
of banking; b. Has experience related to nominations and/or
b. Has no personal interests/relationships that may remuneration;
have a negative impact and conflict of interest on c. Is not an employee of BNI;
the Company; d. Does not have any concurrent position as:
c. Can provide sufficient time to complete the duties; • Member of the Board of Commissioners/
d. Is able to work with others and communicate well Supervisory Board in State-Owned Enterprises
and effectively. (BUMN) / other companies;
2. In addition to the requirements as stated in point 1 • Secretary/staff Secretary to the Board of
above, members of the Nomination and Remuneration Commissioners/Supervisory Board in BUMN/
Committee from an Independent Party must meet the other companies;
following requirements: • Other committee member in the Company.
a. Has no affiliated or financial relationship, 3. The executive officer in charge of human resources must
management relationship, ownership relationship have knowledge of the remuneration and/or nomination
and/ or familial relationship with members of the system as well as the Bank’s succession plan;
Board of Commissioners, members of the Board of 4. BNI must examine the correctness of all documents or
Directors and/or Series A Dwiwarna Shareholders or data supporting the fulfillment of Independent Party
any relationship with BNI that may affect their ability requirements, including a personal statement regarding
to act independently. The meaning of Independent the integrity of the Independent Party.
Party in this charter is guided by the provisions
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Practices Governance Responsibility Commitment Statements
As of December 31, 2023, the educational qualifications and work experience of the Nomination and Remuneration
Committee Chairman and Members were as follows:
Educational Qualifications and Work Experience of the Nomination and Remuneration Committee
Name Position Education Work Experience
Committee Chairman/ Vice Educational history can be found Work experience can be found
Pradjoto1) President Commissioner/ in the Board of Commissioners in the Board of Commissioners
Independent Commissioner Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/Vice
Pahala Nugraha Mansury2) in the Board of Commissioners in the Board of Commissioners
President Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Sigit Widyawan in the Board of Commissioners in the Board of Commissioners
Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Askolani in the Board of Commissioners in the Board of Commissioners
Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Asmawi Syam in the Board of Commissioners in the Board of Commissioners
Independent Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Susyanto in the Board of Commissioners in the Board of Commissioners
Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Iman Sugema in the Board of Commissioners in the Board of Commissioners
Independent Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Septian Hario Seto in the Board of Commissioners in the Board of Commissioners
Independent Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Erwin Rijanto Slamet in the Board of Commissioners in the Board of Commissioners
Independent
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Fadlansyah Lubis in the Board of Commissioners in the Board of Commissioners
Commissioner
Composition Diversity Section Composition Diversity Section
Educational history can be found Work experience can be found
Committee Member/
Robertus Billitea3) in the Board of Commissioners in the Board of Commissioners
Commissioner
Composition Diversity Section Composition Diversity Section
• Learning and Knowledge
Management Group Head at
PT Bank Niaga (Persero) Tbk
• Executive Vice President
• Bachelor (S1) in Management Human Capital at Bank
Economics Mutiara/J Trust
Danni Tri Suryani Independent Party
• Master of Science (S2) in Human • Human Capital Director
Resources Development at Sucorinvest Securities
company
• Human Capital Leader and
Corporate Secretary of Mandiri
Investment Management
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Educational Qualifications and Work Experience of the Nomination and Remuneration Committee
Name Position Education Work Experience
• Management & Organization
Research Group Leader –
Strategic Planning Division
• Dean of Leadership & Future
Capability Academy – BNI
• Bachelor's Degree in Nutrition Corporate University
• Committee Member/Head
and Animal Feed • Deputy Head of Strategy
Yenni Sari Dewi4) of Human Capital Strategy
• Master’s Degree in General & Policy Division – Human
Division
Business Capital Strategy Division (2021-
2023)
• Head of Human Capital
Strategy Division at PT Bank
Negara Indonesia (Persero),
Tbk (2023 - present)
note:
1)
Served as Chairman of the Nomination and Remuneration Committee since September 21, 2023
2)
Served as Member of the Nomination and Remuneration Committee since October 30, 2023, in the OJK Fit & Proper Test process as Vice President Commissioner so that he
has not been counted in the quorum
3)
Served as a member of the Nomination and Remuneration Committee since September 21, 2023
4)
Served as a member of the Nomination and Remuneration Committee since May 26, 2023, replacing Dandy Perwandi Sjamsudin who ceased serving as a member of the
Nomination and Remuneration Committee on May 26, 2023.
NOMINATION AND REMUNERATION 4. If a member of the Board of Commissioners serving
COMMITTEE MEMBERS’ TERM OF OFFICE as the Nomination and Remuneration Committee
1. The term of office for Nomination and Remuneration Chairman resigns from their position as a member
Committee members who are Board of Commissioners of the Board of Commissioners, the Nomination and
members is equal to the period of their appointment as Remuneration Committee Chairman shall be replaced
a Commissioner as determined by the General Meeting by another member from the Independent Board of
of Shareholders; Commissioners within 30 (thirty) days at the latest;
2. Nomination and Remuneration Committee Members 5. Placement of Nomination and Remuneration Committee
who are Board of Commissioners member shall member who is not from the Board of Commissioners
cease if the term of office as a member of the Board of shall take place no later than 60 (sixty) days after the
Commissioners ends; Nomination and Remuneration Committee member
3. If a Board of Commissioners member appointed ceases performing their functions; and
as a member of the Nomination and Remuneration 6. The term of office for Nomination and Remuneration
Committee resigns from their position as a Board of Committee independent party members is 3 (three)
Commissioners member before their term of office years and this can be extended once for 2 (two) years,
is completed, then they said Committee member so the accumulation tenure in the company is for a
may be replaced by another member of the Board of maximum of 5 (five) years, but not prejudicing the
Commissioners; rights of the Board of Commissioners to discharge any
member of the Committee at any time.
NOMINATION AND REMUNERATION COMMITTEE INDEPENDENCY
The Chairman and Members of the Nomination and Remuneration Committee provide a fair assessment on all relevant
conditions and shall not be influenced by personal or any other parties interests when conveying their opinions.
No familial relationships
No financial
No management with the Board of Not serving on
relationships No share
relationships in Commissioners, the Board the board of
with the Board of ownership
Name BNI, subsidiaries of Directors, and/or political party
Commissioners relationship in
or affiliated fellow members of or government
and the Board of BNI
companies the Nomination and official
Directors
Remuneration Committee
Pradjoto1) √ √ √ √ √
Pahala Nugraha
√ √ √ √ √
Mansury2)
Sigit Widyawan √ √ √ √ √
Askolani √ √ √ √ √
Asmawi Syam √ √ √ √ √
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No familial relationships
No financial
No management with the Board of Not serving on
relationships No share
relationships in Commissioners, the Board the board of
with the Board of ownership
Name BNI, subsidiaries of Directors, and/or political party
Commissioners relationship in
or affiliated fellow members of or government
and the Board of BNI
companies the Nomination and official
Directors
Remuneration Committee
Susyanto √ √ √ √ √
Iman Sugema √ √ √ √ √
Septian Hario Seto √ √ √ √ √
Erwin Rijanto Slamet √ √ √ √ √
Fadlansyah Lubis √ √ √ √ √
Robertus Billitea3) √ √ √ √ √
Danni Tri Suryani √ √ √ √ √
Dandy Perwandi
√ √ √ √ √
Sjamsudin3)
Yenni Sari Dewi4) √ √ √ √ √
Note:
1)
Served as Chairman of the Nomination and Remuneration Committee since September 21, 2023
2)
Served as Member of the Nomination and Remuneration Committee since October 30, 2023, in the OJK Fit & Proper Test process as Vice President Commissioner so that he has not been
counted in the quorum
3)
Served as a member of the Nomination and Remuneration Committee since September 21, 2023
4)
Served as a member of the Nomination and Remuneration Committee since May 26, 2023, replacing Dandy Perwandi Sjamsudin who ceased serving as a member of the Nomination and
Remuneration Committee on May 26, 2023.
TRAINING AND/OR IMPROVING THE COMPETENCY OF THE
NOMINATION AND REMUNERATION COMMITTEE
To create a workforce that has excellence and competitiveness, the Bank organizes competency development programs
to support the supervisory and management role, especially for providing input to the Board of Commissioners. The
following shows the Nomination and Remuneration Committee competency development for 2023:
Pradjoto1) – Committee Chairman - President Commissioner/Independent Commissioner of BNI
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Pahala Nugraha Mansury2) – Committee Member – Vice President Commissioner of BNI
Name of Training/
Tanggal Tempat Jenis
No Workshop/ Penyelenggara
pelaksanaan pelaksanaan Pendidikan
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Sigit Widyawan – Committee Member – Independent Commissioner of BNI
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Askolani – Committee Member – BNI Commissioner
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
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Asmawi Syam – Committee Member – Independent Commissioner of BNI
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Susyanto – Committee Member – BNI Commissioner
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Iman Sugema – Committee Member – Independent Commissioner of BNI
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Septian Hario Seto – Committee Member – Independent Commissioner of BNI
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Erwin Rijanto Slamet – Committee Member – Independent Commissioner of BNI
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Fadlansyah Lubis – Committee Member – BNI Commissioner
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Robertus Billitea3) – Committee Member – BNI Commissioner
Name of Training/
Implementation Implementation
No Workshop/ Education Type Organizer
Date Venue
Conference/seminar
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
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Danni Tri Suryani – Committee Member –Independent Party
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Development, Characteristics and Risk
BNI Corporate
1 Management of the Pension Fund May 23, 2023 Jakarta Training
University
Industry
Socialization of Technical Guidelines for
2 the Composition and Qualifications of June 13, 2023 Zoom Training SOE Ministry
Risk Management Organs
Anti-Money Laundering and
Prevention of Terrorism Financing,
BNI Corporate
and Prevention of Funding for the
3 August 30, 2023 Jakarta Seminar University and
Proliferation of Weapons of Mass
Compliance Division
Destruction (APU PPT and PPPSPM)
in the 2023 Financial Services Sector
Development, Characteristics and Pricewaterhouse-
4 Risk Management of the Financing September 5, 2023 Jakarta Training Cooper and BNI
Company Industry University
Yenni Sari Dewi4) – Committee Member – Head of Human Capital Strategy Division
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Realizing Value Through Business
1 September 22, 2023 Jakarta Seminar Delloite
Agility – The Role of HR
Skill-First, Tech –Driven Workforce
2 Transformation : A Strategic HR October 19, 2023 Jakarta Seminar PWC
Perspective
Moderator 4th Indonesia Human
Capital Summit – Wrap Up The Forum Human
3 November 7, 2023 Jakarta Seminar
Journey (orchestrating 4th themes Capital Indonesia
IHCS)
Advanced Adaptive Leadership November 27-30, UNSW Business
4 Sydney Training
Program 2023 School
Note:
1)
Served as Chairman of the Nomination and Remuneration Committee since September 21, 2023
2)
Served as Member of the Nomination and Remuneration Committee since October 30, 2023, in the OJK Fit & Proper Test process as Vice President Commissioner so that he
has not been counted in the quorum
3)
Served as a member of the Nomination and Remuneration Committee since September 21, 2023
4)
Served as a member of the Nomination and Remuneration Committee since May 26, 2023
NOMINATION AND REMUNERATION b. Assists the Board of Commissioners to assess the
COMMITTEE DUTIES AND RESPONSIBILITIES Board of Directors and/or Board of Commissioners
recommendations to the Board of Commissioners members performance based on benchmarks that
regarding nomination and remuneration systems/ policies had been developed as an evaluation;
for Commissioners, Directors, executive officers and c. Provides recommendations to the Board of
employees as a whole, including in this case reviewing and Commissioners regarding the capacity building
evaluating the company’s talent management systems and program for Board of Directors and/ or Board of
policies, as well as evaluating the organization development Commissioners members;
proposed by the Board of Directors. d. Provides proposals/recommendations for
1. Related to nomination: candidates who qualify as Board of Directors and/
a. Provides recommendations to the Board of or Board of Commissioners members to the Board
Commissioners on: of Commissioners to be submitted to the General
• Membership Composition for the Board of Meeting of Shareholders;
Directors and/or members of the Board of e. Develops and provides recommendations to the
Commissioners; Board of Commissioners regarding the systems
• Policies and criteria required in the Nomination and procedures for replacement of Board of
process; and Commissioners and/or Board of Directors members
• Performance evaluation policies for Members to the Board of Commissioners to be submitted to
of the Board of Directors and/or members of the the General Meeting of Shareholders;
Board of Commissioners.
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f. Prepares and provides recommendations to the 4. Carry out other duties assigned by the Board of
Board of Commissioners regarding the process of Commissioners related to the nomination and
managing and implementing talent development for remuneration functions.
the executives of State Owned Enterprises (Directors 5. The procedure for carrying out the Nomination and
and one level below the Board of Directors); Remuneration Committee duties and functions is
g. Provides recommendations to the Board of carried out in accordance with the OJK Regulations
Commissioners on Independent parties who will that regulates the Nomination and Remuneration
become members of the Audit Committee and the Committee for Commercial Banks, the OJK Regulations
Risk Monitoring Committee. that regulates the Nomination and Remuneration
2. Related to remuneration Committee of Issuers or Public Companies and the
a. Evaluates remuneration system/policy based on OJK Regulations that regulates the implementation of
performance, risk, fairness against peer groups, corporate governance. management in the provision
target, and long term Bank strategy, fulfillment of of remuneration for commercial banks.
reserves as regulated in rules and regulations and
future potential of Bank earnings. NOMINATION AND REMUNERATION COMMITTEE
b. Develops and provides recommendations to the AUTHORITIES, RIGHTS, AND OBLIGATIONS
Board of Commissioners regarding: 1. Based on a written assignment from the Board of
• Remuneration structure; Commissioners, Nomination and Remuneration
• Remuneration policy; and Committee may access the records or information about
• Amount of remuneration. employees, funds, assets, and other resources owned
Structure, policy and amount of remuneration for the by the company relating to the performance of its duties.
Board of Commissioners and the Board of Directors The Committee shall report in writing the results of the
mentioned above to be evaluated by the Nomination assignment to the Board of Commissioners;
and Remuneration Committee at least once a year. 2. To carry out its duties, the Nomination and Remuneration
c. Deli ver evaluation results and provide Committee shall cooperate with the Human Capital
recommendations to the Board of Commissioners on: Division and other relevant Divisions;
• Remuneration policy for the Board of Directors 3. The Nomination and Remuneration Committee, with
and the Board of Commissioners to be submitted the approval of the Board of Commissioners, reserves
to the General Meeting of Shareholders; the right to appoint a third party (person or entity) to
• Remuneration policy for executive officers and assist their duties;
employees overall to be submitted to the Board 4. The Nomination and Remuneration Committee
of Directors. Members shall perform their duties properly and
d. Ensure the remuneration policy is in accordance maintain the confidentiality of all documents, data
with prevailing regulations. and company information from both internal and
e. Conduct regular evaluations of the Implementation external parties and use them only for the benefit of
of remuneration policies. the Committee’s duties;
f. Assist the Board of Commissioners in conducting 5. The Nomination and Remuneration Committee, related
performance appraisals in accordance with the to the remuneration policy, shall take into account at
remuneration received by each of the Board of least:
Directors and/or the Board of Commissioners a. Financial performance and fulfillment of reserves
members. as regulated in applicable legislation;
3. Related to Talent Management b. Individual work performance;
a. Evaluate the Talent Classification systems and c. Appropriateness with peer groups; and
procedures carried out by the Board of Directors; d. Consideration of the Bank’s long-term targets and
b. Conduct regular reviews of the Company’s Talent strategies.
Management System and monitor and evaluate
its implementation;
c. Validate and calibrate the Talent proposed by the
Board of Directors to the Board of Commissioners/
Supervisory Board (Selected Talent), to produce
a list of Talent to be nominated by the Board of
Commissioners/ Supervisory Board to the GMS/
Minister (Nominated Talent).
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6. Before the end of the current fiscal year, the Nomination POLICY AND IMPLEMENTATION OF
and Remuneration Committee shall prepare and FREQUENCY OF NOMINATION AND
submit work plan and annual budget to the Board of REMUNERATION COMMITTEE MEETINGS
Commissioners to be set, with a copy delivered by the 1. Nomination and Remuneration Committee meetings
Board of Commissioners to the Board of Directors. shall be held in accordance with the needs of the
The implementation of Nomination and Remuneration Company, at least four (4) times a year;
Committee work plan and annual budget will be 2. Nomination and Remuneration Committee meetings
reported to the Board of Commissioners; may only be held if attended by a majority of members,
7. The Nomination and Remuneration Committee with the majority there being the Chairman and 1 (one)
shall prepare and submit reports on their tasks, Executive Officer in charge of Human Resources, or the
responsibilities and procedures to the Board of party occupying a managerial position under the Board
Commissioners. of Directors in charge of Human Capital;
3. The meetings shall be chaired by the Chairman, and if
NOMINATION AND REMUNERATION they are unable to attend the meeting, it shall be chaired
COMMITTEE CHARTER by a senior committee member appointed/agreed upon
In order to carry out the duties of the Nomination and in the meeting;
Remuneration Committee optimally, the Bank has a 4. Decision making in the meetings shall be conducted
Committee Charter that is continuously refined and based on consensus agreement. In the absence of
updated in accordance with developments of prevailing consensus, decisions shall be made on the basis of
legal regulations and current conditions.The latest update/ a majority vote with the principle of 1 (one) person 1
improvement of the Nomination and Remuneration (one) vote;
Committee Charter was carried out in 2022 as stipulated 5. If the result of voting is a tie, then the decision shall be
in the PT Bank Negara Indonesia (Persero) Tbk Board of made on the basis of a majority vote with the principle
Commissioners Decree No. KEP/006/DK/2022 dated June of 1 (one) person 1 (one) vote, excluding the votes from
2, 2022 concerning the Nomination and Remuneration the Executive Officer of Human Capital, or the party
Committee Charter. occupying a managerial position under the Board of
Directors in charge of Human Capital;
The Nomination and Remuneration Committee Charter 6. The results of meetings will be recorded in the meeting
contains: minutes and signed by all members of the Committee
1. Legal Basis; and properly documented;
2. Nomination and Remuneration Organizational structure 7. Any dissenting opinions that occurred in the meeting
and Committee membership; shall be clearly detailed in the meeting minutes;
3. Remuneration and Nomination Committee Membership 8. The meeting minutes, as referred to in item 6 above,
requirements; shall be submitted in writing by the Nomination
4. Remuneration and Nomination Committee and Remuneration Committee to the Board of
responsibilities; Commissioners;
5. Remuneration and Nomination Committee duties; 9. Members attendance at meetings will be reported in a
6. Remuneration and Nomination Committee authorities, quarterly report and the annual report of the Nomination
rights and obligations; and Remuneration Committee.
7. Remuneration and Nomination Committee Meetings;
8. Remuneration and Nomination Committee members
Term of Office.
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NOMINATION AND REMUNERATION COMMITTEE MEETING AGENDA
During 2023, the implementation dates, meeting agendas and participants in the Nomination and Remuneration Committee
Meetings were as follows:
Nomination and Remuneration Committee Meeting Agenda Table
No. Meeting Date Meeting Agenda Meeting Participants
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
1. Approval of the proposed changes to the BNI
Pension Fund Regulations for 2022 5. Asmawi Syam
2. Appointment of an Independent Consultant for 6. Septian Hario Seto
1 January 05, 2023
the Remuneration of Board of Directors and 7. Iman Sugema
Commissioners in 2023 8. Susyanto
3. Discussion of the 2023 BOC KPI 9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
12. Dandy Perwandi Sjamsudin5)
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
Approval of Proposed Changes to BNI Pension Fund 6. Septian Hario Seto
2 January 26, 2023
Regulations (Continued) 7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
12. Dandy Perwandi Sjamsudin5)
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
6. Septian Hario Seto
3 February 02, 2023 Discussion of Human Capital Policy Proposals
7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
12. Dandy Perwandi Sjamsudin5)
1. Proposed Human Capital Policy (continued)
2. Organizational Management Policies, Systems
and Procedures
1. Agus Dermawan Wintarto Martowardojo1)
3. Update on Organizational Changes 2022
2. Pradjoto
4. Organizational Arrangement of the Board of
3. Sigit Widyawan
Directors
4. Askolani
5. Proposed Organizational Changes
5. Asmawi Syam
6. Progress Corporate Transformation
6. Septian Hario Seto
4 February 9, 2023 7. Policy/Procedure for Nomination/Replacement of
7. Iman Sugema
Directors and/or Board of Commissioners
8. Susyanto
8. Company Talent Management Policies/Systems
9. Erwin Rijanto Slamet
and SOE Talent Proposals
10. Fadlansyah Lubis
9. Capacity Development Program for Directors
11. Danni Tri Suryani
and/or Board of Commissioners 2022
12. Dandy Perwandi Sjamsudin5)
10. Proposed Capacity Development Program for
Members of the Board of Directors and/or Board
of Commissioners 2023
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Nomination and Remuneration Committee Meeting Agenda Table
No. Meeting Date Meeting Agenda Meeting Participants
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
1. Submission of Proposed BNI Nominated Talents
5. Asmawi Syam
for 2023
5 February 22, 2023 6. Septian Hario Seto
2. Validation Interview of Nominated Talents New
7. Iman Sugema
Candidate for 2023
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
1. Presentation of KPI Achievements in 2022 and
5. Asmawi Syam
Proposed KPIs in 2023
6 February 23, 2023 6. Septian Hario Seto
2. Evaluation Interview of the Board of Directors'
7. Iman Sugema
Performance and Capacity for 2022
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
Evaluation Interview of the Board of Directors'
7 February 24-25, 2023 6. Septian Hario Seto
Performance and Capacity for 2022 (Continued)
7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
Independent Remuneration Consultant Report 5. Asmawi Syam
8 February 28, 2023
regarding BOD and BOC Remuneration and Benefits 6. Septian Hario Seto
7. Susyanto
8. Erwin Rijanto Slamet
9. Fadlansyah Lubis
10. Danni Tri Suryani
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
Discussion on the Determination of BNI Multifinance 6. Septian Hario Seto
9 March 02, 2023
Management 7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
12. Dandy Perwandi Sjamsudin5)
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Nomination and Remuneration Committee Meeting Agenda Table
No. Meeting Date Meeting Agenda Meeting Participants
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
Discussion of Series A Dwiwarna Shareholders' 4. Askolani
Proposals regarding Changes in Company 5. Asmawi Syam
10 March 15, 2023 Management in the context of the 2022 Annual 6. Septian Hario Seto
General Meeting of Shareholders of PT Bank Negara 7. Iman Sugema
Indonesia (Persero) Tbk 8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
6. Septian Hario Seto
Organizational Structuring of BNI's Board of
11 March 29, 2023 7. Iman Sugema
Directors (Directorate's Division).
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
13. Dandy Perwandi Sjamsudin5)
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Asmawi Syam
5. Septian Hario Seto
12 March 30, 2023 Board of Commissioners Training Program 6. Iman Sugema
7. Susyanto
8. Erwin Rijanto Slamet
9. Robertus Billitea4)
10. Danni Tri Suryani
11. Dandy Perwandi Sjamsudin5)
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
Discussion on the Appointment of Management in 6. Septian Hario Seto
13 May 11, 2023 Subsidiaries at BNI Multifinance, BNI Life Insurance, 7. Iman Sugema
and BNI Remmittance Limited 8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
13. Dandy Perwandi Sjamsudin5)
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
Discussion of the 2023 Collegial and Individual KPI 5. Asmawi Syam
14 May 19, 2023 Proposals and Plans for Signing the 2023 Annual
6. Septian Hario Seto
Management Contract
7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Danni Tri Suryani
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Nomination and Remuneration Committee Meeting Agenda Table
No. Meeting Date Meeting Agenda Meeting Participants
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
1. Discussion regarding the Proposed Management 3. Sigit Widyawan
of BNI Remmittance Ltd Hong Kong 4. Askolani
2. Discussion on the replacement of Nomination 5. Asmawi Syam
and Remuneration Committee Members from the 6. Septian Hario Seto
15 May 25, 2023
HC Executive 7. Iman Sugema
3. Update on the Executive Education of the Board 8. Susyanto
of Commissioners 9. Erwin Rijanto Slamet
4. Others 10. Fadlansyah Lubis
11. Danni Tri Suryani
12. Dandy Perwandi Sjamsudin5)
Employee Remuneration 1. Agus Dermawan Wintarto Martowardojo1)
1. Independent Remuneration Consultant Report, 2. Pradjoto
2. Employee remuneration plans and strategies, 3. Sigit Widyawan
3. Employee Remuneration which requires approval 4. Askolani
and response from the Board of Directors. 5. Asmawi Syam
6. Septian Hario Seto
16 June 08, 2023 Digitalization of Human Capital 7. Iman Sugema
1. Mapping Human Capital function application, 8. Susyanto
2. Condition of data completeness and cleanliness 9. Erwin Rijanto Slamet
employment, 10. Fadlansyah Lubis
3. Browse Analytics and HC Dashboard, 11. Robertus Billitea4)
4. Future HC application system plans (projects, 12. Danni Tri Suryani
timeline, and PIC) 13. Yenni Sari Dewi6)
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
1. Proposed Appointment of Management of BNI
6. Septian Hario Seto
Sekuritas Subsidiary
17 June 15, 2023 7. Iman Sugema
2. KNR Self Assessment for Commissioners
8. Susyanto
Candidate of PT BNI (Persero) Tbk
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
13. Yenni Sari Dewi 6)
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
1. Finalize HC Policy 5. Asmawi Syam
2. Imposing Sanctions – policy, implementation and 6. Septian Hario Seto
18 July 13, 2023 reporting 7. Iman Sugema
3. Talent and Employee Development – systems 8. Susyanto
and procedures, implementation and impact 9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
13. Yenni Sari Dewi6)
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Nomination and Remuneration Committee Meeting Agenda Table
No. Meeting Date Meeting Agenda Meeting Participants
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
Board of Directors' collegial and individual KPI 6. Septian Hario Seto
19 August 24, 2023
achievements for Semester I / 2023 7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
3. Agus Dermawan Wintarto Martowardojo1)
4. Pradjoto
5. Sigit Widyawan
6. Askolani
1. Board of Directors' individual evaluation plan for 7. Asmawi Syam
August 31-September achievements in Semester I - 2023 8. Septian Hario Seto
20
01, 2023 2. Preparation for providing input to individual 9. Iman Sugema
Directors Semester I – 2023 10. Susyanto
11. Erwin Rijanto Slamet
12. Fadlansyah Lubis
13. Robertus Billitea4)
14. Danni Tri Suryani
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
Submission of a recapitulation report of the Board of
5. Asmawi Syam
21 September 14, 2023 Commissioners' assessment of the performance and
competence of the Board of Directors 6. Septian Hario Seto
7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
1. Agus Dermawan Wintarto Martowardojo1)
2. Pradjoto
3. Sigit Widyawan
4. Askolani
Discussion of Series A Dwiwarna Shareholders' 5. Asmawi Syam
Proposals regarding Changes in Company 6. Septian Hario Seto
22 September 19, 2023 Management in the context of the 2023
7. Iman Sugema
Extraordinary General Meeting of Shareholders of
PT Bank Negara Indonesia (Persero) Tbk 8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
1. Pradjoto2)
2. Pahala Nugraha Mansury3)
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
6. Septian Hario Seto
1. Company Performance Target for the next 3 years
23 September 27, 2023 7. Iman Sugema
2. Governance of Long Term Incentives
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
13. Yenni Sari Dewi6)
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Nomination and Remuneration Committee Meeting Agenda Table
No. Meeting Date Meeting Agenda Meeting Participants
1. Pradjoto2)
2. Pahala Nugraha Mansury3)
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
6. Septian Hario Seto
24 October 12, 2023 Finalization of HC Policy (Continued)
7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Danni Tri Suryani
12. Yenni Sari Dewi6)
1. Pradjoto2)
2. Pahala Nugraha Mansury3)
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
Evaluation of the appointment of an independent 6. Septian Hario Seto
25 October 26, 2023
consultant to discuss remuneration in 2023 7. Iman Sugema
8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
1. Pradjoto2)
2. Sigit Widyawan
3. Askolani
1. Re-discussion of the Long Term Incentive 4. Asmawi Syam
(LTI) Proposal for Board of Directors and 5. Septian Hario Seto
Commissioners 6. Iman Sugema
26 December 7, 2023
2. Approval of the Determination of Subsidiaries, 7. Susyanto
namely BNI Life Insurance, BNI Sekuritas and 8. Erwin Rijanto Slamet
Bank Hibank Indonesia 9. Fadlansyah Lubis
10. Robertus Billitea4)
11. Danni Tri Suryani
12. Yenni Sari Dewi6)
1. Pradjoto2)
2. Pahala Nugraha Mansury3)
3. Sigit Widyawan
4. Askolani
5. Asmawi Syam
Self Assessment of the Nomination and 6. Septian Hario Seto
Remuneration Committee for Fit and Proper Test
27 December 07, 2023 7. Iman Sugema
Requirements for the President Commissioner and
Vice President Commissioner 8. Susyanto
9. Erwin Rijanto Slamet
10. Fadlansyah Lubis
11. Robertus Billitea4)
12. Danni Tri Suryani
13. Yenni Sari Dewi6)
Note:
1)
Ceased serving as Chairman of the Nomination and Remuneration Committee from September 19, 2023
2)
Served as Chair of the Nomination and Remuneration Committee since September 21, 2023
3)
Served as Member of the Nomination and Remuneration Committee since October 30, 2023, in the OJK Fit & Proper Test process as Vice President Commissioner so that he
has not been counted in the quorum
4)
Served as a member of the Nomination and Remuneration Committee since September 21, 2023
5)
Ceased serving as a member of the Nomination and Remuneration Committee since May 26, 2023, and was replaced by Yenni Sari Dewi who served as a member of the
Nomination and Remuneration Committee since May 26, 2023
6)
Served as a member of the Nomination and Remuneration Committee since May 26, 2023.
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NOMINATION AND REMUNERATION COMMITTEE MEETINGS FREQUENCY AND ATTENDANCE LEVEL
The Nomination and Remuneration Committee meetings frequency and attendance level can be seen in the table below:
Attendance Level at Nomination and Remuneration Committee Meetings
Number of
Name Position Attended Percentage
Meetings
Agus Dermawan Wintarto Committee Chairman/President Commissioner/
22 22 100
Martowardojo1) Independent Commissioner
Committee Member/Vice President
Pradjoto2) 27 26 96
Commissioner/Independent Commissioner
Committee Member/Vice President
Pahala Nugraha Mansury3) - - -
Commissioner/Independent Commissioner
Sigit Widyawan Committee Member/Independent Commissioner 27 27 100
Askolani Committee Member/Commissioner 27 25 93
Asmawi Syam Committee Member/Independent Commissioner 27 27 100
Susyanto Committee Member/Commissioner 27 27 100
Iman Sugema Committee Member/Independent Commissioner 27 26 96
Septian Hario Seto Committee Member/Independent Commissioner 27 27 100
Erwin Rijanto Slamet Committee Member/Independent 27 27 100
Fadlansyah Lubis Committee Member/Commissioner 27 27 85
Robertus Billitea4) Committee Member/Commissioner 17 13 76
Danni Tri Suryani Independent Member 27 27 100
Committee Member/Head of Human Capital
Dandy Perwandi Sjamsudin5) 9 9 100
Strategy Division
Committee Member/Head of Human Capital
Yenni Sari Dewi6) 7 7 100
Strategy Division
Note:
1)
Ceased serving as Chairman of the Nomination and Remuneration Committee from September 19, 2023
2)
Served as Chairman of the Nomination and Remuneration Committee since September 21, 2023
3)
Served as Member of the Nomination and Remuneration Committee since October 30, 2023, in the OJK Fit & Proper Test process as Vice President Commissioner so that he
has not been counted in the quorum
4)
Served as a member of the Nomination and Remuneration Committee since September 21, 2023
5)
Ceased serving as a member of the Nomination and Remuneration Committee since May 26, 2023, and was replaced by Yenni Sari Dewi who served as a member of the
Nomination and Remuneration Committee since May 26, 2023
6)
Served as a member of the Nomination and Remuneration Committee since May 26, 2023.
BRIEF REPORT ON THE NOMINATION AND b. Reviewing the completeness of requirements for
REMUNERATION COMMITTEE ACTIVITIES IN 2023 prospective BNI management for the purpose of
During 2023, the Nomination and Remuneration Committee submitting a fit and proper test to OJK as candidates
(KNR) Committee carried out all programs/ Work Plans set at for BNI management;
the beginning of 2023 in order to assist the implementation c. Conducting a review of the candidates for the
of the Board of Commissioners duties. The mechanism of management of BNI’s subsidiary companies
implementing KNR activities/tasks is carried out through: who must obtain approval from the Board of
1. Implementation of the KNR Meetings; Commissioners and who will be proposed to the
2. Studies/evaluations/reviews outside the meeting forum. Series A Dwiwarna Shareholders (Ministry of SOEs);
d. Making recommendations regarding the Capability
The results of the KNR Meeting and monitoring, reviews/ Development Program for members of the Board of
evaluations of the KNR were submitted to the Board of Directors and the Board of Commissioners;
Commissioners as reports and recommendations both in e. Preparing recommendations on the Nomination
writing and in the Board of Commissioners’ Meeting forum. System for Members of the Board of Directors and
Board of Commissioners;
The implementation of KNR activities in general covered f. Conducting performance appraisal for members of
the following matters: the Board of Directors and members of the Board
1. Implementation of nomination tasks of Commissioners, followed up by submitting input
a. Conducting a review of prospective BNI from the Board of Commissioners to each individual
management from internal BNI parties as well as member of the Board of Directors through the
providing suggestions/recommendations regarding President Director. The Board of Commissioners’
prospective BNI administrators who meet the input letters covered performance improvement
requirements to be proposed at the BNI GMS as well as input for competency improvement for
through Series A Dwiwarna Shareholders; each individual member of the Board of Directors;
g. Reviewing the HC management nomination system
as a whole;
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h. Conducting discussions with the Board of Directors Through this program, if the Bank requires leadership
regarding: replacements, BNI will propose internal candidates
• Human Capital policies and problems encountered from the program participants, facilitated by the Board
related to Human Capital of Commissioners, after considering recommendations
• Human Capital policy improvement plans, which from the Nomination and Remuneration Committee.
were followed up with a letter from the Board of Furthermore, the results of the internal candidates selection
Commissioners with suggestions and advice for will be submitted to the Ministry of SOEs to undergo a fit
the Human Capital policies and proper test.
• Human Capital policy proposals
• Progress of completeness of Human Capital RISK MONITORING COMMITTEE
policies The Risk Monitoring Committee was established by
i. Evaluating the HC development in accordance with the Board of Commissioners to support the effective
the Corporate Plan; implementation of the Board of Commissioners duties
j. Evaluating the transfer, promotion and employee and responsibilities, related to risk management in the Bank
sanctions system; and the application of the principles of Good Corporate
k. Evaluating the Talent Management System; Governance.
l. Evaluating the Board of Directors’ recommendation
regarding the Company’s organization structure. BASIS FOR THE ESTABLISHMENT OF
2. Implementation of remuneration duties THE RISK MONITORING COMMITTEE
a. Evaluating the remuneration system/policy for BNI’s Risk Monitoring Committee was established in 2004
members of the Board of Directors and Board of based on the Board of Commissioners Decree No. Kep/002/
Commissioners, executive officers and employees DK/2004 dated March 1, 2004 concerning Establishment of
as a whole; the Risk and Compliance Committee. BNI established the
b. Reviewing the Board of Directors and Board of Risk Monitoring Committee to carry out the following duties
Commissioners remuneration for 2023 and tantiem in accordance with laws and regulations:
for 2022; 1. Financial Services Authority Regulation Number
c. Evaluating and making recommendations regarding 17 of 2023 dated September 14, 2023 concerning
the remuneration structure, remuneration policy Implementation of Governance for Commercial Banks;
and amount of remuneration for members of the 2. OJK Circular No. 13/SEOJK.03/2017 dated March 17,
Board of Directors and Board of Commissioners 2017 concerning Governance Implementation for
to be submitted to the GMS through the Series A Commercial Banks;
Dwiwarna Shareholders, including a review of the 3. Regulation of the Minister of State for State-Owned
proposed remuneration for the Board of Directors Enterprises Number PER-2/MBU/03/2023 dated March
related to the allocation of Long Term Incentives; 3, 2023 concerning Guidelines for Governance and
d. Ensuring the employee remuneration policy Significant Corporate Activities of State-Owned
is in accordance with applicable regulations Enterprises;
by conducting periodic evaluations of the 4. Regulation of the Minister of State for State-Owned
implementation of the employee remuneration Enterprises Number PER-3/MBU/03/2023 dated March
policy. 20, 2023 concerning Organs and Human Resources of
State-Owned Enterprises;
NOMINATION AND REMUNERATION COMMITTEE 5. OJK Regulations governing Risk Management for
OBLIGATIONS RELATED TO THE BOARD Commercial Banks and Integrated Risk Management
OF DIRECTORS SUCCESSION POLICY for Financial Conglomerates;
BNI has developed a Board of Directors succession policy 6. PT Bank Negara Indonesia (Persero) Tbk. Articles of
program, aligned with Minister of State-Owned Enterprises Association.
Regulation No. PER-2/MBU/03/2023 dated March 3, 2023
concerning Guidelines for Governance and Significant RISK MONITORING COMMITTEE
Corporate Activities of State-Owned Enterprises, and STRUCTURE AND MEMBERSHIP
Minister of State-Owned Enterprises Regulation No. PER- 1. The Risk Monitoring Committee was established based
3/MBU/03/2023 dated March 20, 2023 concerning Organs on the Board of Commissioners meeting decision and
and Human Resources of State-Owned Enterprises. This in a Board of Commissioners Decree;
program included criteria, namely potential employees 2. The Risk Monitoring Committee is under the
to be included in the Talent Pool will have the opportunity coordination of the Board of Commissioners and is
to attend training programs or activities related to directly responsible to the Board of Commissioners;
management, business strategy, strategic planning, risk 3. Appointment of the Risk Monitoring Committee
analysis and business potential, operational and financial members is carried out by the Board of Directors based
performance analysis and other similar programs. on the Board of Commissioners meeting decision;
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4. The Risk Monitoring Committee Membership shall as stipulated in OJK Regulations and Circular on the
be at least: Implementation of Governance for Commercial Banks;
a. 1 (one) Independent Commissioner concurrently 9. Members of the Risk Monitoring Committee who come
serving as a chairman; from independent parties are not allowed to have
b. 1 (one) person from an independent party who has concurrent positions as:
expertise in the field of risk management; a. Member of the Board of Commissioners/Supervisory
c. 1 (one) person from an independent party who has Board at SOEs/other companies;
expertise in the financial sector. b. Secretary/Secretariat staff to the Board of
5. Independent commissioners and independent parties Commissioners/Supervisory Board in SOEs/other
who are members of the Risk Monitoring Committee companies.
shall make up at least 51% (fifty one percent) of the total 10. The Board of Directors shall appoint and dismiss
members of the Risk Monitoring Committee; independent parties members of the Risk Monitoring
6. The Risk Monitoring Committee Chairman is an Committee based on a Board of Commissioners’ meetings
Independent Commissioner concurrently serving as a decision and a Board of Commissioners’ Decree;
member as stipulated in the Board of Commissioners 11. The Risk Monitoring Committee Chairman shall have the
meeting decision, and determined in a Board of right to propose a replacement for members of the Risk
Commissioners Decree; Monitoring Committee to the Board of Commissioners if
7. The Risk Monitoring Committee Chairman can only one of the members of the Risk Monitoring Committee
hold concurrent positions as Chair of the Committee ends their term of office, resigns or is dismissed;
in at most 1 (one) other Committee at BNI; 12. Risk Monitoring Committee Members are prohibited
8. Former members of BNI Board of Directors and former from being members of the Board of Directors of BNI
executive officers or parties with links to BNI that may or other banks;
influence their ability to act independently, who may 13. The Risk Monitoring Committee shall work collectively
become an independent member of Risk Monitoring when performing its duties to assist the Board of
Committee, shall be subject to a 6 (six) month long Commissioners;
cooling off period. The cooling off provision shall not 14. The Risk Monitoring Committee is independent both in
apply to former members of theBoard of Directors and performing its duties and in reporting, and is directly
former BNI executive officer whose duties are only to responsible to the Board of Commissioners; and
perform supervisory function for at least 6 (six) months. 15. In performing the Committee’s daily tasks, staff from
The term “cooling off” refers to the cooling off period outside BNI or the Committee secretary can assist it.
The Committee staff or Secretary is appointed based
on a Board of Commissioners Meeting decision and
is determined in the Board of Commissioners Decree.
In 2023, the membership composition of the Risk Monitoring Committee changed as follows:
Period January 1, 2023–October 31, 2023
No. Name Position Description Expertise
Risk Monitoring President Commissioner / • Law
1 Pradjoto 1)
Committee Chairman Independent Commissioner • Economics
• Accounting
2 Septian Hario Seto Member Independent Commissioner
• Finance
3 Erwin Rijanto Slamet Member Independent Commissioner Economics
4 Fadlansyah Lubis Member Commissioner Law
• Agriculture
5 Dwita Suherlina Member Independent Member
• Finance
6 Bambang Setyogroho Member Independent Member Banking (Credit)
Information:
Ceased serving as Chairman of KPR as of October 30, 2023
1)
Period October 31, 2023 – December 31, 2023
No. Name Position Note Expertise
Chairman of the Risk • Law
1 Erwin Rijanto Slamet1) Independent Commissioner
Monitoring Committee • Economy
• Economy
2 Pahala Nugraha Mansury2) Member Vice President Commissioner
• Finance
3 Fadlansyah Lubis Member Commissioner Law
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No. Name Position Note Expertise
• Accountancy
4 Septian Hario Seto Member Independent Commissioner
• Finance
• Agriculture
5 Dwita Suherlina Member Independent Member
• Finance
6 Bambang Setyogroho Member Independent Member Banking (Credit)
Note:
1)
Ceased serving as a KPR Member and be appointed as KPR Chairman since October 30, 2023
2)
Served as KPR Member since October 30, 2023
RISK MONITORING COMMITTEE PROFILES
Erwin Rijanto Slamet1) Pahala Nugraha Mansury2)
Chairman of the Risk Monitoring Committee Risk Monitoring Committee Member
Profile can be found in the Board of Commissioners Profile Profile can be found in the Board of Commissioners Profile
section section
Fadlansyah Lubis Septian Hario Seto
Risk Monitoring Committee Member Risk Monitoring Committee Member
Profile can be found in the Board of Commissioners Profile Profile can be found in the Board of Commissioners Profile
section section
Dwita Suherlina
Risk Monitoring Committee independent Member
Nationality Work experience
Indonesian citizen 1. RM Corporate Affairs at PT Bank Bumi Daya (Persero) (1988-
1996)
Domicile
2. Senior RM at Bandung Asia Africa Branch of PT Bank Bumi Daya
Jakarta
(Persero) (1996-1999)
Tempat, Tanggal Lahir, Usia 3. Senior Manager Regional Risk Management Bandung at PT Bank
59 years old, as of December 31, 2023 Mandiri (Persero) Tbk (1999-2005)
4. Assistant Vice President Regional Risk Management Bandung PT
Education Bank Mandiri (Persero) Tbk (2006-2012)
• Bachelor’s degree in Agriculture Agronomy from Institut
5. Vice President Regional Risk Management Bandung PT Bank
Pertanian Bogor (1986)
• Master’s degree in Financial Management from Universitas Mandiri (Persero) Tbk (2012)
Padjadjaran (2003) 6. Vice President Regional Risk Management Jakarta Kelapa
Gading PT Bank Mandiri (Persero) Tbk (2012-2016)
Certification 7. Vice President Department IV Corporate Risk Group PT Bank
1. Level 3 Risk Management Certification Mandiri (Persero) Tbk (2016-2020)
8. Independent Member of the Risk Monitoring Committee at PT
Bank Negara Indonesia (Persero) Tbk (2021-present)
Legal Basis of Appointment
Appointed for the first time as Member of the Risk Monitoring
Committee since January 18, 2021 based on Board of
Commissioners Decree No. KEP/001/DK/2021 dated January 18,
2021.
Term of Office
2021-2024 (First Period)
Concurrent Positions
No concurrent positions at BNI or other institutions
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Bambang Setyogroho
Risk Monitoring Committee Member
Nationality Work experience
Nationality 1. ARM Commercial Credit Bank Dagang Negara (1989-1992)
2. RM Corporate Credit Bank Dagang Negara (1993-1998)
Domicile
3. VP Corporate Credit Risk Management Group at Bank Mandiri
Jakarta
(1999-2004)
Place, Date of Birth, Age 4. SVP Central Operations Group at Bank Mandiri (2005-2007)
65 years old, as of December 31, 2023 5. SVP Commercial Risk at Bank Mandiri (2007-2009)
6. EVP Corporate Banking at Bank Mandiri (2010-2014)
Education 7. Independent Commissioner and Chairman of the Audit
• Bachelor’s degree in Geological Engineering, Universitas
Committee at PT Sarana Multi Infrastructure (Persero) (2014-
Padjadjaran (1985)
• Master’s degree in Business Administration, Universitas 2017)
Indonesia (2001) 8. Independent Member of the Integrated Governance Committee
• Doctoral degree in Environmental Science, Universitas at PT Bank Negara Indonesia (Persero) Tbk (2021-2022)
Padjajaran (2022) 9. Independent Member of the Risk Monitoring Committee at PT
Bank Negara Indonesia (Persero) Tbk (2022-present)
Certification
1. Level 4 Risk Management Certification Legal Basis for Appointment as Member of the Risk Monitoring
Committee
Appointed for the first time as Member of the Nomination and
Remuneration Committee on June 01, 2022 based on the Decree of
the Board of Commissioners No. KEP/011/DK/2022 dated June 02,
2022
Term of Office
2021-present (First Period)
Concurrent Positions
No concurrent positions at BNI or other institutions
Note:
1)
Ceased serving as a KPR Member and be appointed as KPR Chairman since October
30, 2023
2)
Served as KPR Member since October 30, 2023
RISK MONITORING COMMITTEE a. Is a party outside of BNI who has no financial,
MEMBERSHIP REQUIREMENTS management, share ownership and/or familial
1. General Requirements relationship with the Board of Commissioners,
a. Have good integrity, character and morals as well Board of Directors and/or Series A Dwiwarna
as sufficient work experience related to the duties shareholder, or relationship with a bank that may
in other committees; and affect their ability to act independently, based on
b. Has no personal interests/relationships that could prevailing laws and regulations;
have a negative impact and conflict of interest on b. Has no direct or indirect business relationship
BNI. related to BNI’s business activities;
2. Competency Requirements c. In the last 1 (one) year before being appointed
a. Has adequate expertise, ability, knowledge and as a member of the Risk Monitoring Committee,
experience in the fields of economics, finance and was not a member of a Public Accounting Firm
banking or risk management in accordance with or a consultant who provided audit services, risk
the requirements stipulated by the OJK Regulation management services and/or non-audit consulting
which regulates the requirements for members of to BNI;
the Risk Monitoring Committee; d. Not a party originating from company employees;
b. Able to work together and has the ability to and
communicate properly and effectively and provide e. The Committee is required to sign an integrity pact
sufficient time to carry out their duties; and which is a statement and commitment to comply
with all statutory provisions and the principles of
c. Has adequate knowledge and understanding of Good Corporate Governance.
banking, capital market laws and regulations,
BUMN and other laws and regulations, especially
those related to BNI’s operational activities, RISK MONITORING COMMITTEE EDUCATIONAL
implementation of Good Corporate Governance QUALIFICATIONS AND WORK EXPERIENCE
and risk management. As of December 31, 2023, the educational qualifications
3. Requirements for Risk Monitoring Committee and work experience of the Chair and Members of the Risk
Independent Members who come from independent Monitoring Committee were as follows
parties:
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Practices Governance Responsibility Commitment Statements
Risk Monitoring Committee Educational Qualifications and Work Experience
Name Position Education Work Expertise
Committee Chairman/ Educational history can be found in the
Erwin Rijanto Work experience can be found in the Board of
Independent Board of Commissioners Composition
Slamet1) Commissioners Composition Diversity Section
Commissioner Diversity Section
Educational history can be found in the
Pahala Nugraha Work experience can be found in the Board of
Member/Commissioner Board of Commissioners Composition
Mansury2) Commissioners Composition Diversity Section
Diversity Section
Educational history can be found in the
Work experience can be found in the Board of
Fadlansyah Lubis Member/Commissioner Board of Commissioners Composition
Commissioners Composition Diversity Section
Diversity Section
Educational history can be found in the
Member/Independent Work experience can be found in the Board of
Septian Hario Seto Board of Commissioners Composition
Commissioner Commissioners Composition Diversity Section
Diversity Section
1. Assistant Vice President Regional Risk
Management Bandung at PT Bank Mandiri
(Persero) Tbk
2. Vice President Regional Risk Management
• Bachelor’s degree in Agriculture Bandung at PT Bank Mandiri (Persero) Tbk
Dwita Suherlina Independent Member
• Master of Financial Management 3. Vice President Regional Risk Management
Jakarta Kelapa Gading at PT Bank Mandiri
(Persero) Tbk
4. Vice President of Department IV Corporate Risk
Group at PT Bank Mandiri (Persero) Tbk
1. VP Corporate Credit Risk Management Group
at PT Bank Mandiri (Persero) Tbk.
2. SVP Central Operations Group V at PT Bank
• Bachelor’s degree in Geological Mandiri (Persero) Tbk.
Bambang Engineering 3. SVP Commercial Risk at PT Bank Mandiri
Independent Member
Setyogroho • Master of Business Administration (Persero) Tbk.
• Doctorate in Environmental Science 4. EVP Corporate Banking at PT Bank Mandiri
(Persero) Tbk
5. Independent Commissioner/Audit Committee
of PT Sarana Multi Infrastructure
Note:
1)
Ceased serving as a KPR Member and be appointed as KPR Chairman since October 30, 2023
2)
Served as KPR Member since October 30, 2023
RISK MONITORING COMMITTEE 5. The Board of Commissioners, by taking into account the
MEMBERS TERM OF OFFICE proposal from the Risk Monitoring Committee Chairman,
1. Risk Monitoring Committee Members who aremember may dismiss at any time a Risk Monitoring Committee
of the Board of Commissioners, their term of office as independent party member if they are deemed not
a member of the committee is the same as his term to have carried out their duties and obligations
of office as a member of the Board of Commissioners as a member of the committee as stipulated in the
determined by the GMS; appointment/appointment Decree for the committee
2. Risk Monitoring Committee Members who are members member concerned and/or Work Agreement between
of the Board of Commissioners automatically cease the relevant committee member and BNI, as well as
being members of the committee when their term of based on prevailing regulations;
office as a member of the Board of Commissioners 6. In the event that a member of the Board of
ends; Commissioners serving as Chairman of the Risk
3. If a Board of Commissioners member becomes Monitoring Committee ceases to be a member of
the Risk Monitoring Committee Chairman ceases the Board of Commissioners, the Chairman of the
before their term of office as a member of the Board Committee concerned must be replaced by another
of Commissioners, the Risk Monitoring Committee member of the Board of Commissioners within 30
Chairman will be replaced by another Independent (thirty) days at the latest.
Commissioner;
4. The term of office for Risk Monitoring Committee RISK MONITORING COMMITTEE INDEPENDENCE
members from independent parties is a maximum of All members of the Risk Monitoring Committee who
3 (three) years and can be extended once for 2 (two) come from independent parties shall have no financial,
years so the total term of office for members of the Risk management, share ownership and/or familial relationships
Monitoring Committee in the company is a maximum with the Board of Commissioners, Board of Directors and/
of 5 (five) years without prejudice to the right of the or controlling shareholders or relationships with the Bank,
Board of Commissioners to dismiss the members of which may affect their ability to act independently.
the Committee concerned at any time;
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 791
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Risk Monitoring Committee Independence
No familial
Relationship
No financial No Management With the Board of Not serving
Relationship Relationship in Commissioners, on Boards of
Name With the Board of BNi, Subsidiaries, No shares in BNi the Board of Political Parties,
Commissioners And or Affiliated Directors And/or Government
the Board of Directors Companies fellow Members Officials
of Risk Monitoring
Committee
Erwin Rijanto
√ √ √ √ √
Slamet1)
Pahala Nugraha
√ √ √ √ √
Mansury2)
Fadlansyah Lubis √ √ √ √ √
Septian Hario Seto √ √ √ √ √
Dwita Suherlina √ √ √ √ √
Bambang
√ √ √ √ √
Setyogroho
Note:
1)
Ceased serving as a KPR Member and be appointed as KPR Chairman since October 30, 2023
2)
Served as KPR Member since October 30, 2023
TRAINING AND/OR COMPETENCY IMPROVEMENT OF RISK MONITORING COMMITTEE MEMBERS
To create superior and competitive human resources, the Bank organizes competency development programs to support
the supervisory and management duties, especially in providing input to the Board of Commissioners. Information The
following shows the Risk Monitoring Committee competency development participated in during 2023:
Erwin Rijanto Slamet1) – Chairman of the Committee/Independent Commissioner
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Pahala Nugraha Mansury2) – Member/Commissioner
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Fadlansyah Lubis – Member/Commissioner
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Septian Hario Seto – Member/Independent Commissioner
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
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Dwita Suherlina - Independent Member
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Bank Internal
National Conference - Bank Internal Gading Serpong -
1 July 12-13, 2023 Webinar Auditor Association
Auditors Association (IAIB) Tangerang
(IAIB)
PT Cipta Raya
Mekar Sahitya
Seminar & Masterclass GRC Summit
collaborates with
2 with the theme "Building Resilient August 24-25, 2023 Yogyakarta Seminar
CRMS (Center for
Future through GRC & ESG"
Risk Management &
Sustainability.
Compliance Forum – Anti-Money
Laundering and Prevention of
Terrorism Financing and Prevention
3 of Funding for the Proliferation of August 30, 2023 Jakarta Webinar BNI University
Weapons of Mass Destruction (APU
PPT and PPPSPM), BNI Corporate
University, 2023
GRC Masterclass 2023 - Risk
4 Management Effectiveness September 7, 2023 Jakarta Webinar SOE Ministry
Evaluation
GRC Masterclass 2023 - ESG for
5 September 27, 2023 Jakarta Webinar SOE Ministry
Boards - Governance of ESG
GRC Masterclass 2023 - CG
6 Methodology and Environmental October 25, 2023 Jakarta Webinar SOE Ministry
and Social Management Systems
Bambang Setyogroho - Independent Member
Name of Training/Workshop/ Implementation Implementation Education
No Organizer
Conference/seminar Date Venue Type
Bank Internal
National Conference - Bank Internal Gading Serpong -
1 July 12-13, 2023 Webinar Auditor Association
Auditors Association (IAIB) Tangerang
(IAIB)
PT Cipta Raya
Mekar Sahitya
Seminar & Masterclass GRC Summit
collaborates with
2 with the theme "Building Resilient August 24-25, 2023 Yogyakarta Seminar
CRMS (Center for
Future through GRC & ESG"
Risk Management &
Sustainability.
Compliance Forum – Anti-Money
Laundering and Prevention of
Terrorism Financing and Prevention
3 of Funding for the Proliferation of August 30, 2023 Jakarta Webinar BNI University
Weapons of Mass Destruction (APU
PPT and PPPSPM), BNI Corporate
University, 2023
GRC Masterclass 2023 - Risk
4 Management Effectiveness September 7, 2023 Jakarta Webinar SOE Ministry
Evaluation
GRC Masterclass 2023 - ESG for
5 September 27, 2023 Jakarta Webinar SOE Ministry
Boards - Governance of ESG
Webinar OJK Institute – Managing
Financial Services
6 Environmental, Social, and October 19, 2023 Jakarta Online
Authority (OJK)
Governance Risks and Opportunities
GRC Masterclass 2023 - CG
7 Methodology and Environmental October 25, 2023 Jakarta Webinar SOE Ministry
and Social Management Systems
Note:
1)
Ceased serving as a KPR Member and be appointed as KPR Chairman starting October 30, 2023
2)
Served as KPR Member since October 30, 2023
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RISK MONITORING COMMITTEE DUTIES 3. Members of the Risk Monitoring Committee are
The Risk Monitoring Committee duties include the following: authorized to communicate directly with parties related
1. Evaluating the suitability of risk management policies to the Risk Monitoring Committee duties, including
and the implementation of Bank policies, which include: communicating matters related to financial and
a. Evaluating the conformity between the Bank’s risk management information; and
management policies and the implementation of 4. In carrying out its duties the Risk Monitoring Committee
these policies, which consist of credit risk, market may cooperate with the Risk Management Committee,
risk, liquidity risk, operational risk, strategic risk, Integrated Risk Management Committee, Risk
legal risk, compliance risk and reputation risk; Management Work Unit and other relevant work units.
b. Evaluating the conformity between the integrated
risk management policies with the implementation RISK MONITORING COMMITTEE
of these policies, consisting of the 8 (eight) risks in RIGHTS AND OBLIGATIONS
point 1.a above, as well as insurance risk and intra- 1. Members of the Risk Monitoring Committee must carry
group transaction risk; out their duties properly in accordance with the Risk
c. Providing recommendations to the Board of Monitoring Committee Charter;
Commissioners on the suitability of risk management 2. Members of the Risk Monitoring Committee from
and integrated risk management policies to ensure independent parties have the right to receive an
that BNI manages risks adequately; and honorarium from BNI, the amount of which is
d. Reviewing and providing opinions to the Board of determined by the Board of Commissioners based on
Commissioners on the General Credit Policy and the prevailing laws and regulations;
other policies required by regulators, and submitted 3. Members of the Risk Monitoring Committee must
by the Board of Directors for approval by the Board maintain the confidentiality of all documents,
of Commissioners. data, information and everything related to the
2. Monitoring and evaluating the implementation of the implementation of the Risk Monitoring Committee
Risk Management Committee and risk management duties;
work unit duties, in order to provide recommendations 4. Before the current fiscal year, the Risk Monitoring
to the Board of Commissioners, including: Committee must prepare and submit an Annual Work
a. Monitoring the implementation of the Risk Plan and Budget to the Board of Commissioners for
Management Work Unit work plans and the Risk determination, with copies submitted by the Board
Management Committee duties; of Commissioners to the Board of Directors for
b. Monitoring the implementation of the Integrated information. Implementation of the Risk Monitoring
Risk Management Work Unit work plans and the Committee Annual Work Plan and Budget is reported
Integrated Risk Management Committee duties; to the Board of Commissioners;
c. Providing recommendations to the Board of 5. Members of the Risk Monitoring Committee
Commissioners to enhance the effectiveness of risk must prepare and submit a report to the Board of
management at BNI, including the implementation of Commissioners, signed by the Committee Chair and
integrated risk management in the Subsidiaries; and Committee Members as follows:
d. Providing evaluation results on risk-related regulator a. Reports on each duty implementation accompanied
assessments to the Board of Commissioners. by recommendations if necessary;
3. Carrying out certain other duties related to the Risk b. Quarterly reports and annual reports.
Oversight Committee function and scope of duties as 6. Every year, the Committee through the Board of
assigned by the Board of Commissioners. Commissioners reports to the General Meeting of
Shareholders on their responsibilities and achievements
RISK MONITORING COMMITTEE AUTHORITIES as well as other information that needs to be submitted;
1. Based on written assignments from the Board of 7. Members of the Risk Monitoring Committee are
Commissioners, the Risk Monitoring Committee can prohibited from accepting gifts or gifts in kind related
access records or information about employees, funds, to their position;
assets and other resources owned by BNI relevant to the 8. Members of the Risk Monitoring Committee must
performance of its duties. The Committee shall report provide sufficient time to carry out their duties and
in writing the results of the assignments to the Board responsibilities optimally;
of Commissioners; 9. Committee members from independent parties must
2. Risk Monitoring Committee is authorized to conduct attend the Company’s working days and hours under
testing and perform inspections of BNI branches/ the following conditions:
representatives/regions and business units, if necessary; a. At least 2 (two) day every week according to the day
and attendance schedule determined by the Board
of Commissioners and/or Committee Chairman,
attend the Committee Meetings and carry out other
duties according to assigned duties and obligations;
as well as;
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Practices Governance Responsibility Commitment Statements
b. If necessary, at the request of the Board of POLICY AND IMPLEMENTATION FREQUENCY OF
Commissioners and/or Committee Chairman, RISK MONITORING COMMITTEE MEETINGS
Committee members from independent parties 1. The Risk Monitoring Committee shall meet at least 1
must attend the Board of Commissioners’ Meetings (one) time in 1 (one) month;
or Committee Meetings, or activities that must 2. Risk Monitoring Committee Meetings shall only
be attended by the Board of Commissioners in be conducted if attended by at least 51% (fifty one
accordance with the requirements outside the daily percent) of the total number of members including an
or routine attendance schedule. Independent Commissioner and Independent Party
10. In order to avoid overlapping duties among the Committees members;
under the Board of Commissioners and cooperation in the 3. Risk Monitoring Committee meeting shall be led by the
duties’ implementation, the Risk Monitoring Committee Risk Monitoring Committee Chairman or most senior
must coordinate with other Committees under the Board Risk Monitoring Committee Member, if absent;
of Commissioners. 4. If deemed necessary, the Risk Monitoring Committee
may invite other parties related to the meeting to attend
RISK MONITORING COMMITTEE CHARTER the Risk Monitoring Committee Meeting;
The Risk Monitoring Committee has a Risk Monitoring 5. Committee meeting decisions shall be made on the
Committee Charter, which is continuously refined and basis of consensus;
updated in accordance with developments/changes 6. In the absence of consensus, decision-making shall be
in prevailing laws and regulations as well as current based on majority votes with the principle of 1 (one)
conditions. The last update/improvement of the BNI Risk person 1 (one) vote;
Monitoring Committee Charter was carried out in 2022, 7. Risk Monitoring Committee meetings decisions shall be
which was stipulated in the Board of Commissioners Decree considered valid if approved by more than 1/2 (one-half)
No. KEP/007/DK/2022 dated June 02, 2022 concerning the of the Risk Monitoring Committee members present.
“Risk Monitoring Committee Charter”. The principle of votes for members shall be 1 (one)
person 1 (one) vote;
The Risk Monitoring Committee Charter includes: 8. The Committee meeting results shall be recorded in
1. Basis for establishing and carrying out the duties of the the meeting minutes signed by all members of the
Risk Monitoring Committee; Committee present and documented in accordance
2. The Risk Monitoring Committee purpose and objectives; with the laws and regulations;
3. Risk Monitoring Committee Structure and membership; 9. Any dissenting opinions that occur in committee
4. Risk Monitoring Committee membership requirements; meetings shall be clearly stated in the meeting minutes
5. Risk Monitoring Committee Duties; together with the reasons for these differences of
6. Risk Monitoring Committee Authorities; opinion;
7. Risk Monitoring Committee Rights and obligations; 10. Minutes of Committee Meetings shall be prepared by
8. Risk Monitoring Committee Meetings; the Secretary of the Committee;
9. Risk Monitoring Committee members Term of office. 11. Minutes of Committee Meetings shall be submitted in
writing by the Risk Monitoring Committee to the Board
of Commissioners;
12. Committee Members Attendance in meetings shall be reported in the Committee’s quarterly report and annual report.
RISK MONITORING COMMITTEE MEETING AGENDA
During 2023, the Risk Monitoring Committee meeting dates, meeting agenda and participants were as follows:
Risk Monitoring Committee Meeting Agenda
No. Meeting Date Meeting Agenda KPR Member Participants
• Pradjoto1)
• Erwin Rijanto Slamet
Progress of BNI Risk Appetite Statement Director of Risk Management
1 January 31, 2023 • Fadlansyah Lubis
(RAS) Review Results and related divisions
• Dwita Suherlina
• Bambang Setyogroho
• Pradjoto1)
Integrated Governance
• Erwin Rijanto Slamet
Evaluation of Integrated Risk Profile and Committee, Director of Risk
2 February 7, 2023 • Septian Hario Seto
Integrated KPMR Semester II/ 2022 Management, and related
• Dwita Suherlina
divisions
• Bambang Setyogroho
• Pradjoto1)
Updates on conditions and problems Director of Risk Management,
• Erwin Rijanto Slamet
faced by Debtor Restructuring, as well Director of Corporate &
3 February 21, 2023 • Septian Hario Seto
as debtor work plans for fulfilling and International Banking, and
• Dwita Suherlina
completing credit facilities at BNI related divisions
• Bambang Setyogroho
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Risk Monitoring Committee Meeting Agenda
No. Meeting Date Meeting Agenda KPR Member Participants
Implementation and Plan for Review/
Improvement of BNI's Information • Pradjoto1)
Director of Technology &
Technology Risk Management Policy • Erwin Rijanto Slamet
Operations, Director of Risk
4 March 7, 2023 in facing the Era of Business and • Septian Hario Seto
Management, and related
Operational Digitalization, as well as • Dwita Suherlina
divisions
the Demands of Global/International • Bambang Setyogroho
Competition
Review of the Effectiveness of
• Pradjoto1) Director of Risk Management,
Implementing the Internalization of BNI's
• Erwin Rijanto Slamet Director of Human Capital
Work Culture to increase Risk Culture and
5 March 31, 2023 • Septian Hario Seto & Compliance, Director of
Risk Awareness, as well as its influence
• Dwita Suherlina Network & Services, and
on the level of Operational Risk and BNI
• Bambang Setyogroho related divisions
Credit Risk
Audit Committee, Risk
• Pradjoto1)
Management Director, Retail
Evaluation of BNI Wide and Regional LaR • Fadlansyah Lubis
6 April 14, 2023 Banking Director, Network &
until March 2023 • Dwita Suherlina
Services Director, and related
• Bambang Setyogroho
divisions
Audit Committee, Risk
• Pradjoto1)
Update on developments in conditions Management Director,
• Erwin Rijanto Slamet
and future projections for BNI debtors Wholesale & International
7 May 12, 2023 • Septian Hario Seto
regarding credit exposure in the nickel Banking Director, Enterprise
• Dwita Suherlina
smelter industry sector & Commercial Banking
• Bambang Setyogroho
Director, and related divisions
• Pradjoto1) Director of Technology &
BNI's readiness to prevent Lockbit 3.0 • Septian Hario Seto Operations, Director of Risk
8 May 23, 2023 Ransomware attacks, as well as other • Fadlansyah Lubis Management, SEVP Digital
potential cyber attacks against BNI IT • Dwita Suherlina Business, SEVP Technology,
• Bambang Setyogroho and related divisions
• Pradjoto1) Director of Risk Management,
• Erwin Rijanto Slamet Director of Human Capital &
Plans and developments for Remedial
9 May 31, 2023 • Fadlansyah Lubis Compliance, SEVR Remedial
and Recovery Performance 2023
• Dwita Suherlina & Recovery, and related
• Bambang Setyogroho divisions
Director of Risk Management,
Director of Wholesale &
• Pradjoto1)
International Banking,
• Erwin Rijanto Slamet
Evaluate the progress of End to End Director of Enterprise &
10 July 4, 2023 • Septian Hario Seto
Credit Process Transformation Commercial Banking, Director
• Dwita Suherlina
of Retail Banking, Director of
• Bambang Setyogroho
Technology & Operations,
and related divisions
• Pradjoto1) Director of Risk Management,
Evaluation of risks related to transactions • Erwin Rijanto Slamet Director of Wholesale &
11 July 18, 2023 in the Treasury (Market, Liquidity and • Septian Hario Seto International Banking,
Operational Risks) • Dwita Suherlina SEVP Treasury, and related
• Bambang Setyogroho divisions
Director of Risk Management,
• Pradjoto1) Director of Wholesale &
• Erwin Rijanto Slamet International Banking,
Evaluation of BNI Wide and Regional LaR • Septian Hario Seto Director of Enterprise &
12 July 25, 2023
until June 2023 • Fadlansyah Lubis Commercial Banking, Director
• Dwita Suherlina of Retail Banking, Director
• Bambang Setyogroho of Network & Services, and
related divisions
• Pradjoto1)
• Erwin Rijanto Slamet Integrated Governance
Evaluation of Integrated Risk Profile and • Septian Hario Seto Committee, Director of Risk
13 August 8, 2023
Integrated KPMR Semester I/2023 • Fadlansyah Lubis Management, and related
• Dwita Suherlina divisions
• Bambang Setyogroho
• Pradjoto1)
• Erwin Rijanto Slamet
Evaluation of the Implementation Director of Human Capital
• Septian Hario Seto
14 August 10, 2023 of BNI's Compliance and APU PPT & Compliance, and related
• Fadlansyah Lubis
Functions for the Smt I - 2023 Period divisions
• Dwita Suherlina
• Bambang Setyogroho
• Pradjoto1) Director of Human Capital
Evaluation/Review of the Implementation
• Erwin Rijanto Slamet & Compliance, Director of
of the Work Culture Internalization
15 September 5, 2023 • Fadlansyah Lubis Risk Management, Director
Program to improve Risk Culture and
• Dwita Suherlina of Network & Services, and
Risk Awareness at BNI
• Bambang Setyogroho related divisions
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Risk Monitoring Committee Meeting Agenda
No. Meeting Date Meeting Agenda KPR Member Participants
• Pradjoto 1)
• Erwin Rijanto Slamet
Internal Meeting – Credit discussion
• Septian Hario Seto Chairman of KPR and all KPR
16 September 13, 2023 in consultation with the Board of
• Fadlansyah Lubis members
Commissioners
• Dwita Suherlina
• Bambang Setyogroho
Director of Human Capital
& Compliance, Director of
• Pradjoto1)
Risk Management, Director
Update on the Development • Erwin Rijanto Slamet
of Network & Services,
17 September 26, 2023 and Obstacles of BNI Corporate • Septian Hario Seto
Director of Technology &
Transformation • Fadlansyah Lubis
Operations, SEVP Corporate
• Bambang Setyogroho
Transformation, and related
divisions
Director of Risk Management,
• Pradjoto1)
Director of Enterprise &
• Erwin Rijanto Slamet
Evaluation of BNI Wide and Regional LaR Commercial Banking, Director
18 October 17, 2023 • Fadlansyah Lubis
until September 2023 of Retail Banking, Director
• Dwita Suherlina
of Network & Services, and
• Bambang Setyogroho
related divisions
Stress Test on potential credit and market • Erwin Rijanto Slamet2)
risks due to the influence of the War in the • Septian Hario Seto SEVP Credit Risk, SEVP
19 November 7, 2023 Middle East, rising treasury yields in the • Fadlansyah Lubis Treasury, and related
US, the rate of depreciation of the Rupiah • Dwita Suherlina divisions
against the USD, and other factors • Bambang Setyogroho
• Evaluation of the Implementation of
BNI's Risk Management Functions
during 2023, as well as Discussion
of Work Plans for the Enterprise Risk
• Erwin Rijanto Slamet2)
Management Division and Operational
• Pahala Nugraha Mansury3)
Risk Management Division for 2024 Director of Risk Management
20 November 14, 2023 • Fadlansyah Lubis
• Evaluation and Report to the Board and related divisions
• Dwita Suherlina
of Commissioners on the Realization
• Bambang Setyogroho
of the Implementation of the Duties
of the Risk Management Committee
and Integrated Risk Management
Committee
• Erwin Rijanto Slamet2)
KPR Internal Meeting:
• Pahala Nugraha Mansury3)
• Discussion of the KPR Work Plan for
• Fadlansyah Lubis Chairman of KPR and all KPR
21 12 Desember 2023 2024
• Septian Hario Seto members
• Credit discussions in consultation
• Dwita Suherlina
with the Board of Commissioners
• Bambang Setyogroho
Note:
1)
Ceased serving as Chairman of KPR since October 30 2023
2)
Ceased serving as a KPR Member and be appointed as KPR Chairman since October 30, 2023
3)
Served as KPR Member since October 30 2023, currently in the OJK Fit & Proper Test process as Vice President Commissioner
RISK MONITORING COMMITTEE FREQUENCY AND ATTENDANCE LEVEL
The Risk Monitoring Committee meeting frequency and attendance level can be seen in the table below:
Risk Monitoring Committee Meeting Attendance Level
Name Position Number of Meetings Attendance Percentage
Committee Chairman/ President Commissioner /
Pradjoto1) 18 18 100%
Independent Commissioner
Member/Independent Commissioner
Erwin Rijanto Slamet2) 21 19 90%
Committee Chairman /Independent Commissioner
Pahala Nugraha Mansury3) Member/Vice President Commissioner - - -
Fadlansyah Lubis Member/Commissioner 21 14 67%
Septian Hario Seto Member/Independent Commissioner 21 15 71%
Dwita Suherlina Independent Member 21 20 95%
Bambang Setyogroho Independent Member 21 21 100%
Note:
1)
Ceased serving as Chairman of KPR since October 30 2023
2)
Ceased serving as a KPR Member and be appointed as KPR Chairman since October 30, 2023
3)
Served as KPR Member since October 30 2023, currently in the OJK Fit & Proper Test process as Vice President Commissioner, in the OJK Fit & Proper Test process as Vice
President Commissioner so not counted in the quorum
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BRIEF REPORT ON THE RISK MONITORING 8. Review of Anti-Money Laundering Policies and
COMMITTEE ACTIVITIES Procedures, Prevention of Terrorism Financing and
In 2023, the Risk Monitoring Committee carried out all Prevention of Funding for the Proliferation of Weapons
programs/Work Plans that were established at the beginning of Mass Destruction (APU PPT and PPPSPM) in 2023;
of 2023 to support the supervisory duties of the Board of 9. Meeting and review of plans for additional Capital
Commissioners. The mechanism for implementing KPR Inclusion and Provision of Funds to Related Parties
activities/tasks is carried out through: in BNI Group Subsidiary Companies which require
1. Holding KPR Meetings by inviting related Directors, approval from the Board of Commissioners;
related divisions/units; 10. Review of Risk Management Policy and Accountability
2. Attending the Board of Commissioners meetings and for the Implementation of BNI DPLK Risk Management
the Board of Commissioners meetings with the Board of proposed by the Board of Directors to the Board of
Directors where the agenda is related to the KPR duties; Commissioners;
3. Studys/reviews evaluations outside the meeting forum. 11. Review of the Risk Monitoring Committee Charter.
The Risk Monitoring Committee Meeting and monitoring INTEGRATED GOVERNANCE COMMITTEE
results, reviews/evaluations are submitted to the Board of
Commissioners as reports and recommendations both in The Integrated Governance Committee assists the Board of
writing and in the Board of Commissioners meeting forum Commissioners in strengthening its supervisory function
During 2023, KPR held 21 (twenty one) meetings and made and is guided based on applicable laws and regulations,
65 (sixty five) reviews/evaluations. The Risk Monitoring especially OJK Regulation No. 18/POJK.03/2014 dated
Committee activities included the following: November 18, 2014 concerning the Integrated Governance
1. Reviewing and meetings related to BNI Bank Health for Financial Conglomerates, and OJK Circular Letter No. 15/
Level, BNI Risk Profile, Integrated Risk Profile and the SEOJK.03/2015 dated May 25, 2015 concerning Integrated
duties of the Risk Management Committee and the BNI Governance for Financial Conglomerates.
Integrated Risk Management Committee;
2. Meetings and in-depth reviews on the main issues of BASIS FOR ESTABLISHING AN INTEGRATED
Operational Risk, Legal Risk, Compliance Risk, Strategic GOVERNANCE COMMITTEE
Risk, Reputation Risk, Credit Risk, Market Risk and The Integrated Governance Committee was established
Liquidity Risk, Insurance Risk and Intra-group Risk; based on the PT Bank Negara Indonesia (Persero)Tbk Board
3. Duties related to credit: of Commissioners Decree No. KEP/006/DK/2015 dated
a. Meetings and reviews related to the Development of June 22, 2015 concerning Establishment of the Integrated
Loan at Risk (LaR) Handling and loan restructuring Governance Committee. The Integrated Governance
at BNI Wide and Regional levels, for the Corporate, Committee shall be independent both in carrying out its
Enterprise, Commercial and Small segments duties and in reporting, and is directly responsible to the
(including KUR); Main Entity’s Board of Commissioners. BNI established
b. Meetings and reviews related to loan consultations the Integrated Governance Committee that performs its
submitted by the Board of Directors to the Board duties in accordance with laws and regulations, including:
of Commissioners; 1. Financial Services Authority Regulation No. 18/
c. Meeting and review of plans for providing credit POJK.03/2014 dated November 18, 2014 concerning
facilities to Related Parties which require approval Integrated Governance for Financial Conglomerates;
from the Board of Commissioners; 2. Financial Services Authority Circular No. 15/
d. Meetings and reviews regarding Remedial & SEOJK.03/2015 dated May 25, 2015 concerning
Recovery Discussions; Integrated Governance for Financial Conglomerates.
e. Review regarding the performance of the Directorate 3. Financial Services Authority Regulation No. 45/
of Enterprise Banking and Commercial Banking POJK.03/2020 dated October 16, 2020 concerning
segments. Financial Conglomerates;
f. Review of the Maximum Credit Limit Report. 4. Financial Services Authority Regulation no. 17 of 2023
4. Reviewing the updated General Policy on Risk dated 14 September 2023 concerning Implementation
Management and General Policy on Integrated Risk of Governance for Commercial Banks;
Management & Integrated Capital of BNI proposed by 5. Minister of State-Owned Enterprises Regulation No.
the Board of Directors to the Board of Commissioners; PER-2/MBU/03/2023 dated 3 March 2023 concerning
5. Reviewing the BNI 2023/2024 Recovery Plan Document Guidelines for Governance and Significant Corporate
update proposed by the Board of Directors for approval Activities of State-Owned Enterprises; And
by the Board of Commissioners; 6. Regulation of the Minister of State-Owned Enterprises
6. Review of Bank BNI's Business Plan for 2023 and No. PER-3/MBU/03/2023 dated 20 March 2023
Revision of Bank BNI's Business for 2023; concerning Organs and Human Resources of State-
7. Meeting and review of BNI's 2022 Risk Appetite Owned Enterprises.
Statement proposed by the Board of Directors to obtain
approval from the Board of Commissioners;
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INTEGRATED GOVERNANCE COMMITTEE INTEGRATED GOVERNANCE
MEMBER REQUIREMENTS COMMITTEE MEMBERSHIP
1. General Requirements 1. The Integrated Governance Committee consists of at
a. Have good integrity, character and morals and least:
sufficient work experience related to committee a. An Independent Commissioner who is the Chair of one
duties; of the committees in the Main Entity, and concurrently
b. Has no personal interests/relationships that may serves as a member;
cause negative impacts and conflicts of interest b. An Independent Commissioner who represents and
to the Financial Services Institutions in the BNI is appointed by each Financial Services Institution in
Financial Conglomerate. the BNI Financial Conglomerate, as a member;
2. Competency Requirements c. An independent party who serves as member. An
a. Have adequate educational background, ability, independent party may come from an independent
knowledge and experience in banking or other financial party Committee member in the Main Entity; and
service institutions; d. Members of the Sharia Supervisory Board of
b. Able to work together, have good and effective the Financial Services Institutions that carry out
communication skills, and can provide sufficient time business activities based on Sharia principles in
to carry out their duties; the BNI Financial Conglomerate as members,
c. Have sufficient knowledge and understanding of the whose numbers are adjusted to the needs of BNI
principles and processes of Good Corporate Governance Financial Conglomerate as well as the efficiency and
in general, laws and regulations in the banking sector, effectiveness of the Integrated Governance.
and other financial service institutions, especially related 2. The number and composition of Independent
to the operational activities of banking and other financial Commissioners who are members of the Integrated
service institutions. Governance Committee as referred to in point 1 letter
3. Independence Requirements b above, are adjusted to the needs of the BNI Financial
Members of the Integrated Governance Committee as Conglomerate and the efficiency and effectiveness of
independent parties: carrying out the duties of the Integrated Governance
a. Is a party outside of BNI who has no financial, Committee by taking into account the minimum
management, share ownership and/or familial representation of each financial services sector;
relationships with the Board of Commissioners, 3. The membership of Independent Commissioners in the
Supervisory Board, Board of Directors and/or Integrated Governance Committee, referred to in point
Controlling Shareholders of the Financial Services 1 letter b above, can be in the form of permanent and
Institutions in the BNI Financial Conglomerate, or non-permanent members, in accordance with the needs
relationships with Financial Services Institutions of the BNI Financial Conglomerate, where if necessary
in the BNI Financial Conglomerate that may affect the Main Entity can add a non-permanent member as an
their ability to act independently. The financial Independent Commissioner who is not yet a member
relationship, management, share ownership and/ of Integrated Governance Committee; and
or familial relationship shall be in accordance with 4. Membership of Independent Commissioners,
the definitions stipulated by the prevailing laws Independent parties and members of the Sharia
and regulations; Supervisory Board as referred to in point 1 above, in the
b. Has no direct or indirect business relationship Integrated Governance Committee in the BNI Financial
related to the business activities of Financial Services Conglomerate are not considered as concurrent
Institutions within the BNI Financial Conglomerate. positions.
INTEGRATED GOVERNANCE COMMITTEE STRUCTURE, MEMBERSHIP AND EXPERTISE
As of December 31, 2023, the membership composition of the Integrated Governance Committee has changed with the
following details:
Integrated Governance Committee Structure, Membership and Expertise as of 31 December 2023
Name Position Period Description Expertise
President Commissioner/
Independent Commissioner PT • Law
Pradjoto1) Chairman December 31, 2023
Bank Negara Indonesia (Persero), • Economics
Tbk
January 1-December 31, Commissioner PT Bank Negara • Economics
Askolani Member
2023 Indonesia (Persero), Tbk • Finance
January 1-December 31, Commissioner PT Bank Negara
Susyanto Member Law
2023 Indonesia (Persero), Tbk
September 1-December Commissioner PT Bank Negara
Robertus Billitea2) Member Law
31, 2023 Indonesia (Persero), Tbk
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Integrated Governance Committee Structure, Membership and Expertise as of 31 December 2023
Name Position Period Description Expertise
January 1-December 31, President Commissioner/
Parikesit Suprapto Member Economic Development
2023 Independent PT BNI Life Insurance
January 1-December 31, Sharia Supervisory Board PT BNI • Law
Siti Haniatunnisa Member
2023 Life Insurance • Sharia Economics
President Commissioner/ • Economics
February 27, 2023
Riswinandi3) Member Independent- Commissioner PT • Capital Markets
-December 31, 2023
BNI Sekuritas • Banking
• Mutual Funds
President Commissioner/
January 1-December 31, • Capital Markets
Eko Priyo Pratomo Member Independent- Commissioner PT
2023 • Finance
BNI Asset Management
• Economics
January 1-December 31, Independent- Commissioner PT • Economics
Rufina Tinawati Marianto Member
2023 Hibank Indonesia • Banking
• Finance
• Accountancy
Nurani Raswindriati Member June 1-December 31, 2023 Independent Party
• Risk management
• Economy
Note:
1)
Served as a member of the Integrated Governance Committee since September 21, 2023
2)
Served as a member of the Integrated Governance Committee since September 21, 2023
3)
Served as a member of the Integrated Governance Committee since February 27, 2023
Integrated Governance Committee Structure, Membership and Expertise
(Membership Period Ended in 2023)
Name Position Period Description Expertise
President Commissioner/
• Economics
Agus Dermawan Wintarto January 1-September 19, Independent Commissioner PT
Chairman • Finance
Martowardojo1) 2023 Bank Negara Indonesia (Persero)
• Banking
Tbk
Independent Commissioner PT
September 21 – October • Finance
Asmawi Syam2) Chairman Bank Negara Indonesia (Persero)
30, 2023 • Banking
Tbk
Note:
1)
Ceased serving as Chairman of the Integrated Governance Committee as of September 19, 2023
2
Served as Chairman of the Integrated Governance Committee since September 21, 2023, and ceases to serve as Chair of the Integrated Governance Committee since October
30, 2023
INTEGRATED GOVERNANCE COMMITTE PROFILE
Pradjoto1) Askolani
Integrated Governance Committee Chairman Integrated Governance Committee Member
Profile can be found in the Board of Commissioners Profiles Profile can be found in the Board of Commissioners Profiles
Susyanto Robertus Billitea2)
Integrated Governance Committee Member Integrated Governance Committee Member
Profile can be found in the Board of Commissioners Profiles Profile can be found in the Board of Commissioners Profiles
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Parikesit Suprapto
Integrated Governance Committee Member
Nationality Work experience
Indonesian citizen 1. Commissioner of PT Indocement Tunggal Perkasa Tbk (2001-
2006)
Domicile
2. Commissioner of PT Hutama Karya (2002-2007)
South Tangerang City, Banten, Indonesia
3. Commissioner of PT Bank Negara Indonesia (Persero) Tbk (2008-
Place, Date of Birth, Age 2010)
Surabaya, August 8, 1951 4. President Commissioner of PT Pusri (Persero) (2008-2012)
72 years old, as of December 31, 2023 5. President Commissioner of PT Balai Pustaka (Persero) (2008-
2012)
Education
6. Commissioner of PT Indosat (Persero) Tbk (2011)
• Bachelor’s degree in Corporate Economics from Sekolah Tinggi
Manajemen Industri (1980) 7. Commissioner of PT Telkom (Persero) Tbk (2012- 2014)
• Master’s in economic development from Indiana University/USA 8. Commissioner of PT KPEI (2013-2016)
(1990) 9. Independent Commissioner of PT Bank Bukopin Tbk (2013-2018)
• Doctorate in economic development from University of Notre 10. President Commissioner of PT BNI Life Insurance (2018-present)
Dame/USA (1995) 11. Director of Financial Services Business Information, Ministry
of State-Owned Enterprises/SOE Investment and Development
Certification
Agency (2000-2001)
1. Risk Management Certification (CRGP) on March 9, 2023
12. Director of Restructuring and Privatization, Directorate General
2. Anti Fraud Governance (CAFG) Certification on September 9
of SOE Development, Ministry of Finance (2001-2002)
2023
13. Assistant Deputy for Restructuring and Privatization of Financial
Services Businesses, Construction and others (2002-2005)
14. Expert Staff to the Minister of State-Owned Enterprises for Small
Business Partnerships (2005-2008)
15. Deputy for Banking and Financial Services Business, Ministry of
State-Owned Enterprises (2008-2010)
16. Deputy for Services Business Sector of State Ministry of State-
Owned Enterprises (2010-2012)
17. Assistant Minister of SOE (2012-2014)
Legal Basis of Appointment
First appointed as Member of the Integrated Governance Committee
since December 2018 based on BNI Board of Commissioners
Decree No. KEP/017/DK/2018 dated 13 December 2018.
Term of Office
2018-present (First Period)
Concurrent Positions
BNI
1. Member of the Integrated Governance Committee – PT Bank
Negara Indonesia (Persero) Tbk
Other Companies/Institutions:
1. President Commissioner – PT BNI Life Insurance
2. Independent Commissioner – PT BNI Life Insurance
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 801
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Siti Haniatunnisa
Integrated Governance Committee Member
Nationality Work experience
Indonesian citizen 1. Chairman of Syeikh Nawawi Tanara Banten School of Fiqh (STIF
SYENTRA) (2016-present)
Domicile 2. Member of PT BRILife DPS (2016-present)
Banten, Indonesia 3. Member of PT Asuransi Jasindo Syariah DPS (2017-present)
4. Member of PT DPLK Muamalat DPS (2018- present)
Place, Date of Birth, Age 5. Member of PT Bank Muamalat Indonesia DPS (2019-present)
DKI Jakarta, November 13, 1984 6. Member of PT BNI Life Insurance DPS (2020-present)
39 years old, as of December 31, 2023
7. DSN-MUI Plenary Member (2021-present)
Education
Legal Basis of Appointment
• Bachelor's degree in Law from the International Islamic
Appointed for the first time as Member of the Integrated
University of Malaysia (IIUM) (2010)
Governance Committee since December 2022 based on BNI Board
• Master’s Degree in Law from Universitas Indonesia (2015)
of Commissioners Decree No. KEP/021/DK/2022 dated October 28
2022.
Certification
1. Certified in Risk Governance Professional (CRGP) certification Term of Office
2. Sharia Supervisor Certification 2022-present (First Period)
3. LSP MUI Assessor Certification
Concurrent Positions
BNI:
Member of the Integrated Governance Committee – PT Bank Negara
Indonesia (Persero) Tbk
Other Companies/Institutions:
1. Chairman of the Syeikh Nawawi Tanara Banten School of Fiqh
(STIF SYENTRA) (2016-present)
2. Member of PT BRILife DPS (2016-present)
3. Member of PT Asuransi Jasindo Syariah DPS (2017-present)
4. Member of PT DPLK Muamalat DPS (2018- present)
5. Member of PT Bank Muamalat Indonesia DPS (2019-present)
6. Member of PT BNI Life Insurance DPS (2020-present)
7. DSN-MUI Plenary Member (2021-present)
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Riswinandi3)
Integrated Governance Committee Member
Nationality Work experience
Indonesian citizen 1. Senior Assistant at SGV Utomo (1984-1986)
2. Officer Recruitment Training and Executive Education Program at
Domicile
PT Bank Niaga (1986-1999)
South Jakarta, DKI Jakarta, Indonesia
3. Public Sector Unit Head Corporate Banking Group, Account
Place, Date of Birth, Age Officer (1986-1999)
66 tahun per 31 Desember 2023 4. Banking Head/Coordinator Corporate Banking Group (1986-1999)
5. General Manager of Los Angeles Agency in the USA (1986-1999)
Education 6. Human Resource Group Head (1986-1999)
Bachelor’s degree in Economics and Business from Universitas
7. Vice President of Risk Management Credit Review at the National
Trisakti (1983)
Banking Restructuring Agency (1999-2001)
Certification 8. Commissioner at PT Bank Prima Express (representing IBRA)
- (1999-2001)
9. Senior Vice President of the Loan Work Out – Asset Management
Credit division (1999-2001)
10. Executive Vice President Corporate Finance Division at PT Bank
Danamon Indonesia Tbk (2001-2003)
11. Director of Corporate Banking at PT Bank Danamon Indonesia
Tbk (2001-2003)
12. Commissioner at PT Asuransi Ekspor Indonesia (Persero) (2004-
2006)
13. Independent Commissioner at PT Bank Mandiri (Persero) Tbk
(2003-2005)
14. Group Head Credit Recovery 2 (2005-2006)
15. Director of Special Asset Management (2006-2008)
16. Director of Corporate Banking (2008-2010)
17. Deputy President Director (2010-2015)
18. Commissioner at PT Pefindo Credit Bureau (2015-2017)
19. President Director at PT Pegadaian (Persero) (2015-2017)
20. Member of the Board of Commissioners at the Financial Services
Authority (2017-2022)
21. Chief Executive of Non-Bank Financial Industry Supervision
(IKNB) (2017-2022)
Legal Basis of Appointment
Appointed for the first time as Member of the Integrated
Governance Committee in February 2023 based on Decree of the
Board of Commissioners of PT Bank Negara Indonesia Persero Tbk
Number KEP/001/DK/2023.
Term of Office
2023-present (First Period)
Concurrent Positions
BNI:
Member of the Integrated Governance Committee of PT Bank
Negara Indonesia (Persero) Tbk
Other companies/institutions;
1. Chairman of the Nomination and Remuneration Committee of
PT BNI Sekuritas
2. Chairman of the Audit Committee of PT BNI Sekuritas
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Eko Priyo Pratomo
Integrated Governance Committee Member
Nationality Work experience
Indonesian citizen 1. President Commissioner/Independent Commissioner of PT BNI
Asset Management (April 2022 – present)
Domicile
2. Senior Advisor from PT Mandiri Manajemen Investasi (2019 –
Jakarta, Indonesia
2020)
Place, Date of Birth, Age 3. Director, CEO, Senior Advisor from PT BNP Paribas AM (1996 –
Bandung, August 07, 1963 2018)
60 years old, as of December 31, 2023 4. Deputy GM, Marketing Director of PT Graha Buana Cikarang
(1995 – 1996)
Education
5. Deputy Marketing Manager from PT KSCI - Misui Group (1992 –
• Bachelor’s degree in Engineering/Aviation from Institut Teknologi
Bandung (1988) 1995)
• Master of Management from IPMI International Business School 6. Lead Engineer from PT IPTN (1988 – 1990)
(1991)
Legal Basis of Appointment
Certification Appointed for the first time as Member of the Integrated
1. Deputy Investment Manager (Financial Services Authority) Governance Committee since October 2022 based on BNI Board
of Commissioners Decree No. KEP/020/DK/2022 dated October 28,
2. Training Program for Investment Professionals (Institute for
2023
Financial Analysis Development)
3. Chartered Financial Consultant (Singapore College of Insurance) Term of Office
4. Chartered Life Underwrite (Singapore College of Insurance) 2023-Present (First Period)
Concurrent Positions
BNI:
Member of the Integrated Governance Committee of PT Bank
Negara Indonesia (Persero) Tbk
Other Companies/Institutions:
1. Chairman of the PT BNI Asset Management Audit Committee
2. Chairman of the PT BNI Asset Management Risk Monitoring
Committee
3. Founder/Guardian of the Syamsi Dhuha Foundation
Rufina Tinawati Marianto
Integrated Governance Committee Member
Nationality Work experience
Indonesian citizen 1. Commercial Sales & Marketing Support Head at PT Bank OCBC
NISP Tbk (2013-2014)
Domicile
2. Executive VP Commercial Business Unit at PT Bank OCBC NISP
Jakarta, Indonesia
Tbk (2012-2013)
Place, Date of Birth, Age 3. Commercial Business Division Head at PT Bank OCBC NISP Tbk
Semarang, May 8, 1959 (2009-2011)
64 years old, as of December 31, 2023 4. General Manager Commercial Jababeka at PT Bank Permata
(2003-2006)
Education
5. Independent Commissioner at Bank Mayora (2016-present)
Bachelor’s Degree in Architectural Engineering and Management
Economics from UNIKA Parahyangan Bandung (1986)
Legal Basis of Appointment
Appointed for the first time as Member of the Integrated
Certification
Governance Committee since July 2022 based on BNI Board of
-
Commissioners Decree No. KEP/012/DK/2022 dated July 22, 2022
Term of Office
2022-present (First Period)
Concurrent Positions
BNI:
Member of the Integrated Governance Committee of PT Bank
Negara Indonesia (Persero) Tbk
Other Companies/Institutions:
Chairman of the Audit Committee of PT Bank Hibank Indonesia
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Nurani Raswindriati
Integrated Governance Committee Independent Member
Nationality Work experience
Indonesian citizen 1. Director of Finance and Operations at PT Niaga International
Factors (2002-2005)
Domicile
2. Credit Risk Control Leader, Risk Management Group at PT Bank
Jakarta, Indonesia
Permata Tbk (2007-2012)
Place, Date of Birth, Age 3. Senior Vice President at the Deposit Insurance Corporation/LPS
Malang, March 1, 1962 (2012-2015)
61 years old, as of December 31, 2023 4. Member of the Risk Monitoring Committee at Bank Resonia
Perdania
Education
5. Member of the Risk Monitoring Committee at PT Bank Tabungan
Bachelor's Degree in Accounting from Universitas Padjadjaran
(1986) Negara (2015-2016)
Masters in Management, Department of Finance from Universitas 6. Director of Compliance and Risk Management at PT Bank
Gadjah Mada (2005) Victoria Syariah (2016 –2021)
7. Senior Vice President Indonesia at Eximbank (2021)
Certification 8. Independent Member of the Risk Monitoring Committee at PT
1. Level 4 Risk Management Certification
Bank Negara Indonesia (Persero) Tbk (2021-2022)
2. Sharia Banking Basics Certification
3. Level III Compliance Certification 9. Independent Member of the Integrated Governance Committee
at PT Bank Negara Indonesia (Persero) Tbk (2022-present)
Legal Basis of Appointment
Appointed for the first time as Member of the Integrated
Governance Committee on June 1, 2022 based on Board of
Commissioners Decree No. KEP/010/DK/2022 dated 1 June 2022
Term of Office
2022-present (First Period)
Concurrent Positions
No concurrent positions internally or externally to the Company
Note:
1)
Served as a member of the Integrated Governance Committee since October 30, 2023
2)
Served as a member of the Integrated Governance Committee since September 21, 2023
3)
Served as a member of the Integrated Governance Committee since February 27, 2023
APPOINTMENT, DISMISSAL, AND
TERM OF SERVICE OF INTEGRATED
GOVERNANCE COMMITTEE MEMBERS
1. The Integrated Governance Committee Chairperson 4. The Main Entity Board of Commissioners may
and members are appointed and dismissed by the dismiss any member of the Integrated Governance
Main Entity Board of Commissioners; Committee if they are deemed to have not performed
2. Members of the Integrated Governance Committee can their duties as members of the committee as set forth
be members of the Main Entity Board of Commissioners, in the Appointment Decree of the committee member
or the Board of Commissioners and Supervisory Board concerned;
of the Financial Services Institutions: 5. In the event a member of the Main Entity Board of
a. The term of office shall be equal to the term Commissioners who concurrently serves as Chair
of appointment as a member of the Board of of the Integrated Governance Committee ceases
Commissioners or Supervisory Board determined to serve as a member of the Main Entity Board of
by the GMS; Commissioners, the Committee Chair shall be replaced
b. Ceases automatically when their term of office by another Independent Main Entity member of the
as a member of the Board of Commissioners or Board of Commissioners who is one of the Main Entity’s
Supervisory Board ends. Committee Chairman within 30 (thirty) days at the latest;
3. The term of office for independent party members and
of the Integrated Governance Committee is for a 6. Dismissal and appointment of Committee members is
maximum of 3 (three) years and can be extended reported to the GMS.
once for another 2 (two) years so that the total term of
office for independent party members of the Integrated
Governance Committee is for a maximum of 5 (five)
years without prejudice to the right of the Board of
Commissioners of the Main Entity to dismiss the
member of the committee concerned at any time;
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INTEGRATED GOVERNANCE COMMITTEE INDEPENDENCE
The Integrated Governance Committee Members provide a fair and balanced assessment of all relevant conditions and
are not influenced by personal interests or other parties in expressing their opinions.
Rufina
Independence Robertus Parikesit Siti Eko Priyo Nurani
Pradjoto1) Askolani Susyanto Riswinandi3) Tinawati
Aspect Billitea2) Suprapto Haniatunnisa Pratomo Raswindriati
Marianto
Has no financial
relationship with
the Board of √ √ √ √ √ √ √ √ √ √
Commissioners
and Directors
Has no
management
relationships in
the company, √ √ √ √ √ √ √ √ √ √
subsidiaries
or affiliated
companies
Has no share
ownership in the √ √ √ √ √ √ √ √ √ √
company
Has no family
relationship with
the Board of
Commissioners,
Directors, and/or √ √ √ √ √ √ √ √ √ √
fellow members
of the Integrated
Governance
Committee
Not serving as
administrators of
political parties, √ √ √ √ √ √ √ √ √ √
officials or
government
Note:
1)
Served as a member of the Integrated Governance Committee since October 30, 2023
2)
Served as a member of the Integrated Governance Committee since September 21, 2023
3)
Served as a member of the Integrated Governance Committee since February 27, 2023
TRAINING AND/OR COMPETENCY IMPROVEMENT OF THE INTEGRATED GOVERNANCE COMMITTEE
To create a workforce that has excellence and competitiveness, the Bank organizes a competency development program
to support the supervisory and management duties, especially in providing input to the Board of Commissioners. The
following shows the Integrated Governance Committee competency development for 2023:
Pradjoto – Committee Chairman - President Commissioner/Independent Commissioner of BNI1)
Name of Training/Workshop/ Implementation Implementation
Education Type Organizer
Conference/seminar Date Venue
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Askolani – Committee Member - BNI Commissioner
Name of Training/Workshop/ Implementation Implementation
Education Type Organizer
Conference/seminar Date Venue
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Susyanto – Committee Member - BNI Commissioner
Name of Training/Workshop/ Implementation Implementation
Education Type Organizer
Conference/seminar Date Venue
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
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Robertus Billitea – Committee Member - BNI Commissioner2)
Name of Training/Workshop/ Implementation Implementation
Education Type Organizer
Conference/seminar Date Venue
Competency development/training can be found in the competency development/training section for the BNI Board of Commissioners
Parikesit Suprapto - Committee Member - President Commissioner/Independent Commissioner of BNI Life Insurance
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Training & Sharing Session Executive
"The Role of Risk Management in Dr. Golan Hasan,
1 January 6, 2023 Zoom Webinar
Carrying Out Business Challenges in SE, MSi, CPSP, CLSP
the Insurance Industry 2023"
Make a Big Change to Be Top Player in
2 24-25 January 2023 Inhouse Training BNI Life
Life Insurance
3 Risk Management Training 7-8 March 2023 Inhouse Training LSPMR
4 Risk Management Certification (CRGP) March 9, 2023 Inhouse Certification LSPMR
5 Fundamental of Wealth Management May 16, 2023 Zoom Webinar OJK Institute
Compliance Forum - Anti-Money
Laundering and Prevention of Terrorist
Financing and Prevention of Funding BNI Corporate
6 August 30, 2023 Zoom Webinar
for the Proliferation of Weapons of University
Mass Destruction (APU-PPT-PPPSPM)
2023
Master Class Program Series XXII "Risk
August 31-
7 Capacity, The Fundamental Missing Zoom Webinar GRC Management
September 1, 2023
Puzzle in Risk Management Practice"
Development, Characteristics and
BNI Corporate
8 Risk Management of the Multifinance September 5, 2023 Zoom Webinar
University
Industry
9 Anti Fraud Training September 6-7, 2023 Inhouse Training GRC Management
Certified Anti Fraud Governance
10 September 8, 2023 Inhouse Certification GRC Management
(CAFG)
11 Member of the GIRMA Association October 16, 2023 Zoom Certification LSPMR
Managing Environmental, Social, and
12 October 19, 2023 Zoom Webinar OJK Institute
Governance Risks and Opportunities
National Conference of Risk
Management Professionals IX
December 14-15,
13 (Navigating Country Risk for Zoom Webinar LSPMR
2023
Sustainable Growth: Opportunities and
Challenges)
Facing the Insurance Industry
14 December 22, 2023 Zoom Webinar LPPI
Challenges and Opportunities in 2024
Siti Haniatunnisa – Committee Member –Sharia Supervisory Board of BNI Life Insurance
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Webinar: an easy way to
GRC management
1 determine key risk indicators in an May 2-3, 2023 zoom Webinar/Seminar
competency for quality
organization's strategic plan
Development, Characteristics and
2 Risk Management of the Pension May 23, 2023 Jakarta Training BNI University
Fund Industry
Increased Roles, Functions and
Responsibilities of the company's
Insurance Association
DPS sharia insurance related to Hotel Grand
3 August 7-8, 2023 Workshop of Indonesian Sharia
management risks and compliance Mercure Bandung
(AASI)
with sharia after the implementation
of the PPSK and derivative POJK
DPS Pra Ijtima'Sanawi Workshop
(annual meeting) in the field of Hotel Mercure
4 September 6, 2023 Workshop DSN-MUI
insurance, pension funds and sharia Jakarta
guarantees
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Siti Haniatunnisa – Committee Member –Sharia Supervisory Board of BNI Life Insurance
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Nursing Academy
Seminar on the development
The end of the Islamic
5 of sharia health and nursing in August 26, 2023 Cirebon Seminar
boarding school
Indonesia
Cirebon
Tahun 2023 Anti-Money Laundering
and Prevention of Terrorism
Financing, and Prevention of Funding BNI Corporate
6 for the Proliferation of Weapons of August 30, 2023 Jakarta Seminar University and
Mass Destruction (APU PPT and Compliance Division
PPPSPM) in the Financial Services
Sector Year 2023
Development, Characteristics and Pricewaterhouse-
7 Risk Management of the Financing September 5, 2023 Jakarta Training Cooper and BNI
Company Industry University
The 1st International Conference International Islamic
September 13- Krirk University International
8 “Rethinking the economic, social, College Bangkok, Krirk
14,2023 Bangkok, Thailand Conference
and cultural integration. University Bangkok
IFRS 17 Implementation in Indonesia International
9 December 12, 2023 Swissotel Jakarta AASI
Shariah (Re) Insurance Conference
Riswinandi – Committee Member - President Commissioner/Independent Commissioner of BNI Sekuritas3)
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Sustainable Education Program
(PPL) for Members of the Board of
Directors and Members of the Board Sustainable
1 of Commissioners of Securities March 9, 2023 Online Education Program APEI
Companies who carry out Business (PPL)
Activities as Underwriters and/or
Securities Brokers
Development, Characteristics and
BNI Corporate
2 Risk Management of the Pension May 23, 2023 Jakarta Training
University
Fund Industry
Anti-Money Laundering and
Prevention of Terrorism Financing,
and Prevention of Funding for the BNI Corporate
3 Proliferation of Weapons of Mass August 30, 2023 Jakarta Seminar University and
Destruction (APU PPT and PPPSPM) Compliance Division
in the Financial Services Sector in
2023
Development, Characteristics and Pricewaterhouse-
4 Risk Management of the Financing September 5, 2023 Jakarta Training Cooper and BNI
Company Industry University
Eko Priyo Pratomo – Committee Member - President Commissioner/Independent Commissioner of BNI Asset Management
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Boosting Our Employee BNI Corporate
1 Performance by The February 20, 2023 Jakarta Training University
Implementation RACE Culture 2023
Development, Characteristics and
BNI Corporate
2 Risk Management of the Pension May 23, 2023 Jakarta Training
University
Fund Industry
Anti-Money Laundering and
Prevention of Terrorism Financing,
and Prevention of Funding for BNI Corporate
3 the Proliferation of Weapons of August 30, 2023 Jakarta Seminar University and
Mass Destruction (APU PPT and Compliance Division
PPPSPM) in the Financial Services
Sector in 2023
Development, Characteristics and Pricewaterhouse-
4 Risk Management of the Financing September 5, 2023 Jakarta Training Cooper and BNI
Company Industry University
808 From Local to Global
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Practices Governance Responsibility Commitment Statements
Rufina Tinawati Marianto – Committee Member - Independent Commissioner of Bank Hibank Indonesia
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Transformation of BNI Multifinance
1 May 16, 2023 Zoom Meeting Training BNI
and Bank Mayora
Invitation to Sharing Session with
BNI: Development, Characteristics
2 May 23, 2023 Zoom Meeting Seminar BNI
and Risk Management of the
Pension Fund Industry
Socialization of the KPK's
3 June 21, 2023 Zoom Meeting Training KPK
Corruption Prevention Guide (CEK)
AKHLAK Series - Leadership hibank Ex-Business
4 July 21, 2023 Training Bank Hibank Indonesia
Commitment Room Fl. 1 - Jakarta
Performance Review of Graha BNI - Jakarta
5 August 25, 2023 Training BNI
Subsidiaries for July 2023 Period & Zoom Meeting
Compliance Forum - Anti-Money
Laundering and Prevention
of Terrorism Financing, and
Prevention of Funding for the Graha BNI Fl. 25 -
6 August 30, 2023 Training BNI
Proliferation of Weapons of Jakarta
Mass Destruction (APU PPT and
PPPSPM) in the Financial Services
Sector Year 2023
Development of Corporate and
7 Financing Industry Characteristics September 05, 2023 Graha BNI - Jakarta Training BNI
and Risk Management
BNI Sharing Session Series IV:
Development, Characteristics and Graha BNI Fl. 25 &
8 September 05, 2023 Training BNI
Risk Management of the Financing Zoom Meeting
Company Industry
BNI Subsidiaries
9 IDS (Investor Daily Summit) 2023 October 24, 2023 Plataran Training
Management Division
Nurani Raswindriati – Committee Member – Independent Party
Name of Training/Workshop/ Implementation Implementation
No Education Type Organizer
Conference/seminar Date Venue
Socialization of Technical
Guidelines for the Composition
1 June 13, 2023 Zoom Training SOE Ministry
and Qualifications of Risk
Management Organs
Development, Characteristics and
BNI Corporate
2 Risk Management of the Pension May 23, 2023 Jakarta Training
University
Fund Industry
PT. Cipta Sekar Raya
Building Resilient Program International
3 August 24-25, 2023 Yogyakarta Sahitya
Through GRC & ESG Seminar
Anti-Money Laundering and
Prevention of Terrorism Financing,
and Prevention of Funding for BNI Corporate
4 the Proliferation of Weapons of August 30, 2023 Jakarta Seminar University and
Mass Destruction (APU PPT and Compliance Division
PPPSPM) in the Financial Services
Sector in 2023
Development, Characteristics and Pricewaterhouse-
5 Risk Management of the Financing September 5, 2023 Jakarta Training Cooper and BNI
Company Industry University
Risk Management Effectiveness
6 September 7, 2023 Zoom Training Ministry of BUMN
Evaluation
7 Governance of ESG September 27, 2023 Zoom Training Ministry of BUMN
Note:
1)
Served as Chairman of the Integrated Governance Committee since October 30, 2023
2)
Served as a member of the Integrated Governance Committee since September 21, 2023
3)
Served as a member of the Integrated Governance Committee since February 27, 2023
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INTEGRATED GOVERNANCE COMMITTEE 2. Members of the Integrated Governance Committee are
DUTIES, RESPONSIBILITIES, AND AUTHORITIES authorized to communicate directly with work units in
Integrated Governance Committee’s duties and the Main Entity, for functions including Internal Audit,
responsibilities include: legal and compliance, finance and risk management,
1. Evaluating Integrated Governance implementation human resources and aspects of business operational
at least through assessment of adequacy of internal functions required, to obtain information, clarification
controls, implementation of integrated compliance and request reports required in an integrated manner
functions and implementation of Integrated Governance and/or to fulfill duties of the Integrated Governance
Guidelines. When conducting the evaluations, The Committee; and duties of the Integrated Governance
Integrated Governance Committee obtains information Committee; And
in the form of evaluation results on the implementation 3. To carry out its duties the Integrated Governance
of internal audits, implementation of risk management Committee can cooperate or coordinate with
functions and implementation of compliance functions Committees under the Board of Commissioners of
for each Financial Services Institution from members other Main Entities, as well as relevant divisions/units/
of the Board of Commissioners of each Financial work units in the Main Entity or other Financial Services
Services Institution who are members of the Integrated Institutions within the BNI Financial Conglomerate.
Governance Committee;
2. Providing recommendations to the Main Entity Board INTEGRATED GOVERNANCE
of Commissioners regarding the Integrated Governance COMMITTEE CHARTER
and improvement evaluations of Integrated Governance The Integrated Governance Committee Charter has been set
Guidelines; by the Board of Commissioners as a reference and guideline
3. Carrying out the duties of the Main Entity’s Board of for the Integrated Governance Committee framework.This
Commissioners to review and evaluate material related guideline is continuously refined and updated in accordance
to the duties of the Integrated Governance Committee with developments/changes in applicable legal regulations
and/or other duties as determined by the Main Entity’s and current conditions. The last update/refinement to the
Board of Commissioners; BNI Integrated Governance Committee Charter was carried
4. Evaluating the suitability of the Integrated Governance out in 2022, as stipulated in Board of Commissioners Decree
Policy against the implementation of these policies No. KEP/005/DK/2022 dated June 01, 2022 concerning the
and provide recommendations to the Board of Integrated Governance Committee Charter. The Integrated
Commissioners of the Main Entity for the Integrated Governance Committee Charter has also been published
Governance policies and their implementation to ensure on the BNI official website, and contains the legal basis;
that Integrated Governance management has been definitions; committee formation and structure; committee
carried out adequately; member requirements; committee membership; committee
5. Prior to the current fiscal year, the Integrated duties, responsibilities and authorities; appointment,
Governance Committee must prepare and submit an dismissal and term of office of committee members;
Annual Work Plan and Budget to the Main Entity’s Board committee meetings, and reporting.
of Commissioners for approval, a copy is submitted by
the Main Entity’s Board of Commissioners to the Main POLICY AND IMPLEMENTATION
Entity’s Board of Directors for information purposes. OF INTEGRATED GOVERNANCE
The implementation of the Integrated Governance COMMITTEE MEETING FREQUENCY
Committee’s Annual Work Plan and Budget is reported 1. Integrated Governance Committee shall meet at least
to the Main Entity’s Board of Commissioners; and 1 (one) time in 1 (one) semester;
6. Members of the Integrated Governance Committee are 2. Integrated Governance Committee Meetings shall
required to carry out their duties properly and maintain only be conducted if attended by at least 51%(fifty one
the confidentiality of all documents, data, information, percent) of the total number of members;
and everything related to the implementation of the 3. Integrated Governance Committee meeting shall be led
Integrated Governance Committee’s Duties and can by the Integrated Governance Committee Chairman or
only used for the benefit of carrying out their duties. most senior Integrated Governance Committee Member,
if absent;
The Integrated Governance Committee also has the 4. If deemed necessary, the Integrated Governance
following powers: Committee may invite other parties related to the
1. The Integrated Governance Committee may request meeting to attend Risk Monitoring Committee Meeting;
an explanation or the necessary information about
employees, funds, assets, and other resources related to
the performance of its duties to the Institute of Financial
Services in the BNI Financial Conglomerate, with due
regard to the prevailing regulations. The Committee
shall report in writing the result of the assignment to
the Board of Commissioners;
810 From Local to Global
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Practices Governance Responsibility Commitment Statements
5. The committee meeting must be attended by Committee meetings decisions shall be considered valid
Independent Commissioners from the Financial Services if approved by more than 1⁄2 (one-half ) of Integrated
Institutions in the BNI Financial Conglomerate who are Governance Committee members present.The principle
members of the Integrated Governance Committee. of votes for members shall be 1 (one) person 1 (one)
In the event that the independent Commissioner vote;
concerned is unable to attend the Integrated Governance 8. Committee meetings results shall be recorded in
Committee meeting, other Commissioners who are not minutes of meeting signed by all members of Committee
members of the Integrated Governance Committee or present and documented in accordance with the laws
officials at the relevant Financial Services Institution and regulations;
may be asked to attend the Integrated Governance 9. The results of the Committee’s meeting shall be stated
Committee meeting by filling in the meeting, but not in the minutes of the meeting signed by all Committee
will not be counted in the attendance quorum and voting members present and properly documented;
to reach a decision at the meeting; 10. Any dissenting opinions that occur in committee
6. Committee meetings decisions shall be made on the meetings shall be clearly detailed in the minutes of
basis of consensus; meeting along with reasons for dissent;
7. In the absence of consensus, decision-making shall 11. Attendance of Committee Members at meetings shall
be based on majority votes. Integrated Governance be reported in the quarterly reports and annual reports
of the Committee.
INTEGRATED GOVERNANCE COMMITTEE MEETINGS IMPLEMENTATION
For 2023, the Integrated Governance Meetings dates, meeting agenda and participants were as follows:
Integrated Governance Committee Meeting Agenda
Meeting
No. Meeting Agenda Member of Integrated Governance Committee Invited
Date
1. BNI Board of Directors:
1. Agus Martowardojo (President Commissioner of
Director of Finance,
BNI/Independent Commissioner of BNI) 1) Director of Corporate &
a. Evaluation of Integrated
2. Askolani (BNI Commissioner) International Banking,
Financial Performance
3. Susyanto (BNI Commissioner) Director of Network &
December 2022.
4. Parikesit Suprapto (President Commissioner/ Services, Director of
b. Subsidiary Strategic & Business Consumer Banking, and
Independent Commissioner of BNI Life Insurance)
Plan for 2023. Director of Technology &
January 5. Siti Haniatunnisa (BNI Life Insurance Sharia
1 c. Synergy Evaluation in 2022: Operations.
31, 2023 Supervisory Board)
Parent Entity and Subsidiary &
6. Eko Priyo Pratomo (President Commissioner/ 2. BNI Division:
Between Subsidiaries.
Independent Commissioner of BNI Asset Subsidiaries Development
d. Synergy Plan for 2023: Parent
Management) Division, Corporate
Entity and Subsidiary & Between
7. Rufina Tinawati Marianto (Independent Planning & Accounting
Subsidiaries. Division, and Corporate
Commissioner of Bank Mayora)
Development &
8. Nurani Raswindriati (Independent Party)
Transformation Division
a. Evaluation of the Integrated Risk 1. Agus Martowardojo (President Commissioner of
Profile and Integrated KPMR BNI/Independent Commissioner of BNI) 1) 1. BNI Risk Monitoring
Semester II/2022. 2. Askolani (BNI Commissioner) Committee
b. Evaluation of Self-Assessment 3. Susyanto (BNI Commissioner) 2. BNI Board of Directors:
Results on Integrated 4. Parikesit Suprapto (President Commissioner/ Director of Human Capital
Governance for the Semester Independent Commissioner of BNI Life Insurance) & Compliance, and Director
February 7, II/2022 period 5. Siti Haniatunnisa (Sharia Supervisory Board of BNI of Risk Management
2 3. BNI Division:
2023 c. Evaluation of the Life Insurance)
Enterprise Risk
Implementation of Integrated 6. Eko Priyo Pratomo (President Commissioner/
Management Division,
Compliance and APU PPT Independent Commissioner of BNI Asset Compliance Division, Anti
Functions Semester II/2022. Management) Fraud Unit, Internal Audit
d. Evaluation of the effectiveness 7. Rufina Tinawati Marianto (Independent Unit, and Subsidiaries
of Anti-fraud strategies and Commissioner of Bank Mayora) Development Division
Subsidiary Company WBS. 8. Nurani Raswindriati (Independent Party)
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Integrated Governance Committee Meeting Agenda
Meeting
No. Meeting Agenda Member of Integrated Governance Committee Invited
Date
1. Agus Martowardojo (President Commissioner of
BNI / Independent Commissioner of BNI) 1)
a. Evaluation of the effectiveness 2. Askolani (BNI Commissioner)
of the Integrated Internal Control 3. Susyanto (BNI Commissioner) 1. BNI Board of Directors:
System Semester II/2022 4. Parikesit Suprapto (President Commissioner/ Vice President Director
b. Evaluation of the effectiveness Independent Commissioner of BNI Life Insurance) 2. BNI Division:
of the Integrated Audit Work Unit 5. Siti Haniatunnisa (Sharia Supervisory Board of BNI Enterprise Risk
March 21,
3 Management Division,
2023 Semester II/2022 Life Insurance)
Compliance Division, Anti
c. Improve the quality and number 6. Eko Priyo Pratomo (President Commissioner/ Fraud Unit, Internal Audit
of Auditors in Subsidiary Independent Commissioner of BNI Asset Unit, and Subsidiaries
d. Results of Subsidiary Internal Management) Development Division
Audits and follow-up actions 7. Rufina Tinawati Marianto (Independent
Commissioner of Bank Mayora)
8. Nurani Raswindriati (Independent Party)
c. Executive summary of the
financial performance of all 1. Agus Martowardojo (President Commissioner/
Subsidiaries for the first quarter Independent Commissioner of BNI) 1)
1. BNI Board of Directors:
of 2023. 2. Askolani (BNI Commissioner) Finance Director
d. Current issues in all Subsidiaries 3. Susyanto (BNI Commissioner) 2. BNI Division:
e. deepening the financial 4. Parikesit Suprapto (President Commissioner/ Enterprise Risk
Mei 16,
4 achievements and performance of Independent Commissioner of BNI Life Insurance) Management Division,
2023
hibank and BNI Finance, including 5. Riswinandi (President Commissioner/Independent Compliance Division, Anti
synergies with the Main Entity Commissioner of BNI Sekuritas) 5) Fraud Unit, Internal Audit
Unit, and Subsidiaries
and between Subsidiaries for the 6. Rufina Tinawati Marianto (Independent
Development Division
first quarter of 2023. Commissioner of Bank Mayora)
f. Progress of hibank and BNI 7. Nurani Raswindriati (Independent Party)
Finance transformation
1. Agus Martowardojo (President Commissioner/
Independent Commissioner of BNI) 1)
2. Askolani (BNI Commissioner)
a. Brief Highlights of the Financial
3. Susyanto (BNI Commissioner)
Performance of BNI Subsidiaries
4. Parikesit Suprapto (President Commissioner/ 1. BNI Board of Directors:
for the period Semester I – 2023;
Independent Commissioner of BNI Life Insurance) Vice President Director
And
5. Siti Haniatunnisa (Sharia Supervisory Board of BNI 2. BNI Division:
b. Deep understanding of financial Enterprise Risk
July 18, Life Insurance)
5 achievements and Compliance, Management Division,
2023 6. Riswinandi (President Commissioner/Independent
Audit and Risk issues at BNI Compliance Division, Anti
Commissioner of BNI Sekuritas) 5) Fraud Unit, Internal Audit
Sekuritas, BNI Asset Management
7. Eko Priyo Pratomo (President Commissioner/ Unit, and Subsidiaries
and BNI Securities Pte Ltd,
Independent Commissioner of BNI Asset Management Division
(includes BNI BNIS Synergy,
Management)
BNIAM and BSPL)
8. Rufina Tinawati Marianto (Independent
Commissioner of Bank Hibank Indonesia)
9. Nurani Raswindriati (Independent Party)
1. Agus Martowardojo (President Commissioner/
Independent Commissioner of BNI) 1) 1. BNI Risk Monitoring
2. Askolani (BNI Commissioner) Committee
a. Evaluation of the Integrated Risk 3. Susyanto (BNI Commissioner)
Profile and Integrated KPMM 4. Parikesit Suprapto (President Commissioner/ 2. BNI Board of Directors:
Semester I/2023 Independent Commissioner of BNI Life Insurance) Director of Human Capital
b. Evaluation of self-assessment 5. Siti Haniatunnisa (Sharia Supervisory Board of BNI & Compliance and Director
results on Integrated Life Insurance) of Risk Management
August 8,
6
2023 Governance for the period 6. Riswinandi (President Commissioner/Independent
3. BNI Division:
Semester I/2023 Commissioner of BNI Sekuritas) 5)
Enterprise Risk
c. Evaluation of Integrated 7. Eko Priyo Pratomo (President Commissioner/ Management Division,
Compliance and APU - PPT Independent Commissioner of BNI Asset Compliance Division, Anti
Functions Semester I/2023 Management) Fraud Unit, Internal Audit
8. Rufina Tinawati Marianto (Independent Unit, and Subsidiaries
Commissioner of Bank Hibank Indonesia) Management Division
9. Nurani Raswindriati (Independent Party)
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Integrated Governance Committee Meeting Agenda
Meeting
No. Meeting Agenda Member of Integrated Governance Committee Invited
Date
a. Evaluation of the effectiveness
1. Agus Martowardojo (President Commissioner/
of the Integrated Internal Control
Independent Commissioner of BNI) 1)
System Semester I/2023. 1. BNI Board of Directors:
2. Askolani (BNI Commissioner)
b. Evaluation of the effectiveness Vice President Director
3. Susyanto (BNI Commissioner)
of the Integrated Audit Work Unit and Director of Risk
4. Parikesit Suprapto (President Commissioner/ Management
Semester I/2023.
Independent Commissioner of BNI Life Insurance)
c. Improve the quality and number
September 5. Riswinandi (President Commissioner/Independent 2. BNI Division:
7 of Auditors in Subsidiary.
12, 2023 Commissioner of BNI Sekuritas) 5) Enterprise Risk
d. Subsidiary Internal Audit Results Management Division,
6. Eko Priyo Pratomo (President Commissioner/
and follow-up actions. Compliance Division, Anti
Independent Commissioner of BNI Asset
e. Evaluation of the Effectiveness Fraud Unit, Internal Audit
Management)
of the Implementation of Anti Unit, and Subsidiaries
7. Rufina Tinawati Marianto (Independent Management Division
Fraud and Whistle Blowing
Commissioner of Bank Hibank Indonesia)
System (WBS) in the BNI
8. Nurani Raswindriati (Independent Party)
Financial Conglomerate
1. Asmawi Syam (Independent Commissioner of BNI)
2)
2. Askolani - BNI Commissioner
3. Susyanto - BNI Commissioner
4. Robertus Billitea - BNI Commissioner 4) 1. BNI Board of Directors:
Director of Human Capital
5. Parikesit Suprapto - President Commissioner/
and Compliance
Independent Commissioner of BNI Life Insurance
a. Evaluation of the 2023 Integrated
6. Siti Haniatunnisa - Sharia Supervisory Board of BNI 2. BNI Division:
October Governance Guidelines
8 Life Insurance Enterprise Risk
23, 2023 b. TKT Committee Work Plan for
7. Riswinandi - President Commissioner/Independent Management Division,
2024 Compliance Division, Anti
Commissioner of BNI Sekuritas 5)
8. Eko Priyo Pratomo - President Commissioner/ Fraud Unit, Internal Audit
Unit, and Subsidiaries
Independent Commissioner of BNI Asset
Management Division
Management
9. Rufina Tinawati Marianto - Independent
Commissioner of Bank Hibank Indonesia
10. Nurani Raswindriati - Independent Party
1. Pradjoto (President Commissioner/Independent
Commissioner of BNI) 3)
2. Susyanto - BNI Commissioner
3. Parikesit Suprapto - President Commissioner/
Independent Commissioner of BNI Life Insurance
4. Siti Haniatunnisa - Sharia Supervisory Board of BNI
November Consolidation of the Integrated
9 Life Insurance -
7, 2023 Governance Committee
5. Eko Priyo Pratomo - President Commissioner/
Independent Commissioner of BNI Asset
Management
6. Rufina Tinawati Marianto - Independent
Commissioner of Bank Hibank Indonesia
7. Nurani Raswindriati - Independent Party
Note:
1)
Ceased serving as Chairman of the Integrated Governance Committee since September 19, 2023
2)
Ceased serving as Chairman of the Integrated Governance Committee since October 30, 2023
3)
Served as Chairman of the Integrated Governance Committee since October 30, 2023
4)
Served as a member of the Integrated Governance Committee since September 21, 2023
5)
Served as a member of the Integrated Governance Committee since February 27, 2023
INTEGRATED GOVERNANCE COMMITTEE MEETINGS FREQUENCY AND ATTENDANCE LEVEL
The Integrated Governance Committee meetings frequency and attendance level be seen in the table below:
Integrated Governance Committee Meeting Attendance Level up to December 31, 2023
Number of
Name Position Period Attendance Percentage
Meetings
Agus Dermawan Wintarto
Chairman January 1 – September 19, 2023 7 9 100
Martowardojo1)
Asmawi Syam 2)
Chairman September 21 – October 30, 2023 1 1 100
Pradjoto3) Chairman October 30 – December 31, 2023 1 1 100
Askolani Member January 1 – December 31, 2023 9 8 89
Susyanto Member January 1 – December 31, 2023 9 9 100
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Integrated Governance Committee Meeting Attendance Level up to December 31, 2023
Number of
Name Position Period Attendance Percentage
Meetings
September 21, 2023 –December 31,
Robertus Billitea4) Member 2 1 50
2023
Parikesit Suprapto Member January 1 – December 31, 2023 9 9 100
Siti Haniatunnisa Member January 1 – December 31, 2023 9 7 78
February 27, 2023 – December 31,
Riswinandi5) Member 7 5 72
2023
Eko Priyo Pratomo Member January 1 – December 31, 2023 9 9 100
Rufina Tinawati Marianto Member January 1 – December 31, 2023 9 9 100
Nurani Raswindriati Member January 1 – December 31, 2023 9 9 100
Note:
1)
Ceased serving as Chairman of the Integrated Governance Committee since September 19, 2023
2)
Ceased serving as Chairman of the Integrated Governance Committee since October 30, 2023
3)
Served as Chairman of the Integrated Governance Committee since October 30, 2023
4)
Served as a member of the Integrated Governance Committee since September 21, 2023
5)
Served as a member of the Integrated Governance Committee since February 27, 2023
BRIEF REPORT ON THE INTEGRATED Based on the strategy and work program of the Integrated
GOVERNANCE COMMITTEE ACTIVITIES IN 2023 Governance Committee, the activities/tasks of the Integrated
In 2023, the Risk Monitoring Committee carried out all Governance Committee are carried out through the
programs/Work Plans set at the beginning of 2023 to support following mechanisms:
the supervisory duties of the Board of Commissioners.The 1. Holding Integrated Governance Committee Meetings,
following shows the strategic steps taken in 2023: including those by inviting related Directors, related
1. Improve the quality of the implementation of the divisions/units;
integrated compliance function by conducting 2. Following the Board of Commissioners meetings,
a self-assessment of the implementation of the and Board of Commissioners meetings with the
compliance culture in each BNI Subsidiary, evaluating Board of Directors where the agenda is related to
the implementation of anti-fraud strategies, and the the implementation of the Integrated Governance
Whistleblowing System, Anti-Money Laundering, Committee duties;
Prevention of Terrorism Financing, and Prevention 3. Studies/evaluations/review outside the meeting forum.
of Funding for the Proliferation of Weapons of Mass
Destruction ( APUPPP-PPPSPM) at the BNI financial The results of the Integrated Governance Committee
conglomerate, as well as evaluating the implementation Meeting and monitoring, review/evaluation/review of the
of the integrated compliance function. Integrated Governance Committee are submitted to the
2. Improving the quality of integrated internal control Board of Commissioners as reports and recommendations
by ensuring the quality and number of auditors in both in writing and in the Board of Commissioners Meeting
Subsidiaries is sufficient, evaluating the effectiveness forum, and the Integrated Governance Committee also
of the integrated internal control system, and evaluating submits suggestions, opinions and recommendations
the results of the Subsidiary’s internal audit and follow- from the implementation of the Integrated Governance
ups. Committee Meeting in writing to the Board of Directors
3. Improving the quality of integrated risk management for follow-up. During 2023, the Integrated Governance
by monitoring action plans, improving root causes in Committee held 9 (nine) meetings, holding discussions
integrated risk management, evaluating integrated risk and discussing 29 (twenty-nine) meeting agendas. The
profiles and Quality of Integrated Risk Management implementation of the Integrated Governance Committee
(KPMR) implementation, and reviewing the Integrated activities generally includes the following matters:
Risk Management General Policy. 1. Review and discuss the performance of the Subsidiary
4. Maintaining the quality of Integrated Governance by along with the development strategy of the Subsidiary
evaluating integrated governance structures, processes in line with the vision of PT Bank Negara Indonesia
and results, reviewing and evaluating Integrated (Persero) Tbk to become a financial institution that
Governance Guidelines, and increasing knowledge of leads in service and performance, including evaluating
best practices for implementing integrated governance. the Integrated Financial Performance Evaluation in
5. Monitor the effectiveness of integrated governance December 2022 and Synergy in 2022 : Parent Entity
results by evaluating integrated financial performance, and Subsidiary & between Subsidiaries, as well as
as well as evaluating synergy plans between BNI and discussing the Strategic & Business plans of Subsidiary
Subsidiary and synergies between Subsidiaries. Companies for 2023 and Synergy Plans for 2023: Parent
Entity and Subsidiary & between Subsidiaries;
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Practices Governance Responsibility Commitment Statements
2. Encourage and provide suggestions for improving the the strengths and weaknesses of the implementation
implementation of synergies for Subsidiary Companies of integrated Governance through an Evaluation of
as part of the BNI Group, including synergies in financing the Structure, Process and Results (SPH) of Integrated
cooperation, sharing information, information and Governance Semester II/2022 & and Semester I/2023,
technology, human resources, exploring prospective and ensure Action plans/improvement steps have been
new products and optimizing business opportunities made for existing weaknesses;
from PT Bank Negara Indonesia (Persero)Tbk as Holding 12. Conduct monthly and/or quarterly evaluation, review
Company; and monitoring of the financial performance and
3. Encourage acceleration and provide suggestions performance of Subsidiaries in order to achieve
so that Subsidiary Companies in the BNI Financial business targets as one of the results of Integrated
Conglomeration can continue to increase positive Governance;
contributions that have an impact on the profitability of 13. Evaluate and deepen the implementation of the
the BNI Financial Conglomerate, of course accompanied compliance function at BNI Multifinance and BNI
by adequate risk management and internal control, Life Insurance, with the things being studied, namely
the fulfillment of quality human resources, and good Evaluation of the Hierarchy of Policies/Procedures in
governance. Good; Subsidiaries, including Policies/Procedures that must
4. Discuss and recommend resolution of Governance be Approved by the Board of Directors and/or Board
problems that occur in Subsidiary Companies, including of Commissioners, Fulfillment of Principle Indicators
improvements to the implementation of integrated Prudence that must be managed in accordance with
compliance functions in building a culture of compliance regulatory restrictions, follow-up to audit findings, and
in each Subsidiary; follow-up to repeated audit findings;
5. Evaluate and provide recommendations to the Board 14. Monitor and ensure that the results of OJK findings
of Commissioners regarding the implementation and internal audits on the Main Entity and Subsidiaries
of Integrated Governance including evaluating have been followed up and provide suggestions for
the adequacy of integrated internal control; improvements related to human resources, database
evaluation of the implementation of the integrated needs, completeness of regulations including those
compliance function; implementation of integrated related to conflicts of interest in Subsidiary Companies;
risk management; implementation of the Integrated 15. Prepare an Evaluation report on the Implementation of
Governance Guidelines, and achievement of Subsidiary Integrated Governance along with recommendations
performance; for improvements to the Board of Commissioners;
6. Evaluate and provide recommendations for the 16. Conduct effectiveness reviews and provide
Integrated Governance Guidelines for the BNI Financial recommendations to the Board of Commissioners
Conglomerate for the 2022 period; regarding integrated internal control and audit results
7. Evaluate the effectiveness and provide advice on at Subsidiary Companies;
the implementation of the Anti-Fraud Strategy, 17. Review and update the Integrated Governance
Whistleblowing System, and Implementation of Anti- Committee Charter in accordance with developments
Money Laundering, Prevention ofTerrorism Financing, in the implementation of the Integrated Governance
and Prevention of Funding for the Proliferation of Committee's duties;
Weapons of Mass Destruction (APUPPP-PPPSPM) 18. Report the implementation of the duties of the Integrated
throughout all members of the BNI Financial Governance Committee every quarter to the Board of
Conglomerate; Commissioners;
8. Review and recommend updates to the Integrated 19. Prepare a work program for the Integrated Governance
Governance Policy, General Integrated Risk Management Committee for 2024 with a focus on:
Policy and Integrated Capital Management Policy; a. Encouraging increased achievement of integrated
9. Evaluate and provide advice on the adequacy governance through evaluating the effectiveness
of integrated internal control methodology and of company guidelines, monitoring financial
problems based on audit results at the Main Entity performance achievements, improving the quality
and Subsidiaries, including evaluation of improvements of integrated compliance and APU-PPT functions,
in the quality and number of Auditors at Subsidiary and improving the quality of Integrated Risk
Companies, the effectiveness of the Integrated Internal Management Implementation;
Control System (SPI) Semester II 2022 & Semester I b. Improving the quality of integrated internal control
of 2023, until the results of the Subsidiary Company's and integrated audit, through evaluation of the
Internal Audit and follow-up; results of self-assessment of the implementation
10. Evaluate and provide advice on the preparation of of the integrated internal control system for the
the Integrated Risk Profile and Integrated KPMR for semester period, evaluation of the implementation of
Semester II 2022 and Semester I 2023, integrated risk integrated internal audit, and evaluation of the results
appetite, and limits for all integrated exposures; of the Subsidiary internal audit and its follow-up;
11. Review and ensure that the Integrated Governance c. Increasing the effectiveness of the Integrated
Report to the Financial Services Authority has identified Governance Committee's performance
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Supporting Organs
of The Board Of Directors
In carrying out the management of the Bank, the Board LEGAL BASIS
of Directors is assisted by Directors' Supporting Organs, The establishment, appointment and implementation of
namely the Corporate Secretary, Internal Audit Division, the Corporate Secretary refers to the following regulations
Enterprise Risk Management Division, Compliance Division, and laws:
and Policy Governance Division. 1. Law No. 19 of 2003 concerning State-Owned Enterprises;
2. Regulation of the Minister of State-Owned Enterprises
CORPORATE SECRETARY No. PER-2/MBU/03/2023 dated 03 March 2023 concerning
Guidelines for Governance and Significant Corporate
The Corporate Secretary is an individual or person in Activities of State-Owned Enterprises;
charge of a work unit that carries out the functions of the 3. Financial Services Authority Regulation No. 35/
Corporate Secretary.The Corporate Secretary is appointed POJK.04/2014 concerning Corporate Secretaries of
and dismissed based on a Board of Directors decision. Issuers or Public Companies;
Based on the Company's Articles of Association, the 4. BNI Articles of Association;
Board of Commissioners has the authority to approve the
appointment and dismissal of the Corporate Secretary. CORPORATE SECRETARY
The Corporate Secretary is also prohibited from holding ORGANIZATIONAL STRUCTURE
concurrent positions in other Issuers or Public Companies. Based on Board of Directors' Decree No. KP/208/DIR/R dated
In carrying out its role, the Corporate Secretary is also 31 May 2023 and Corporate Development &Transformation
expected to continuously update information on regulations Division Memo No. CDV/2/684 dated 10 April 2023, the
that must be complied with by the Company, and provide function of BNI Corporate Secretary is carried out by the
important information to the Board of Directors and the Head of the Corporate Secretary Division with the following
Board of Commissioners for decision making. structure description:
The Corporate Secretary provides a positive value in
assisting the management of Issuers or Public Companies,
so as to increase the trust of shareholders, as well as other
stakeholders.Therefore, the Corporate Secretary s required
to have qualifications in accordance with their duties and
responsibilities, as well as to increase their knowledge and
ability to support them in carrying out their duties.
Division
Corporate Secretary
Departemen Departemen Departemen
Departemen Departemen Departemen
Corporate Media Corporate Capital Market Departemen
Corporate Corporate Event Corporate Social
Intelligence & Stakeholder Assurance & Office of the Board
Communication & Sponsorship Responsibility
Analytics Management Board Governance
Corporate Capital
Media Corporate Corporate Corporate Market
Corporate Assurance & Office of the
Intelligence & Event Event Stakeholder
Communication Board Board
Analytics & Sponsorship & Sponsorship Management
Governance
General Affair
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
CORPORATE SECRETARY DUTIES d. Organizing and documenting the Board of Directors
AND RESPONSIBILITIES and/or the Board of Commissioners Meetings;
When carrying out its duties, the BNI Corporate Secretary is e. Organizing an orientation program for the Board of
directly responsible to the President Director with a mission to Directors and/or the Board of Commissioners.
support the creation of a good corporate image consistently 4. Acting as a liaison between the Issuer or Public Company
and continuously. This is achieved by managing effective and the shareholders of the Issuer or Public Company,
communication programs to all stakeholders. In addition, OJK, and other stakeholders.
the Corporate Secretary has access to material and relevant 5. Provide information required by shareholders and
information related to the Bank and understands the laws stakeholders relating to the condition of the Company
and regulations in the capital market sector, especially those 6. Attend Board of Directors Meetings, Board of
related to information disclosure issues. Commissioners Meetings, joint meetings of the Board
of Directors and Board of Commissioners and prepare
The Corporate Secretary function refers to OJK Regulation Meeting Minutes
no. 35/POJK/2014 concerning Corporate Secretary of Issuers 7. Manage the Shareholder Register and Special Shareholder
or Public Companies which includes: Register
1. Following developments in the Capital Market, especially 8. Responsible for holding the GMS. Prepare the necessary
the laws and regulations in force in the Capital Market materials related to the Board of Directors' routine reports/
sector; activities which will be submitted to external parties.
2. Providing input to the Board of Directors and Board of Prepare the necessary materials/materials relating to
Commissioners of Issuers or Public Companies to comply matters that require a decision from the Board of Directors
with statutory provisions in the Capital Market sector; regarding the management of the Company;
3. Assisting the Board of Directors and Board of 9. Holding meetings within the Board of Directors, both
Commissioners in the corporate governance routine and non-routine
implementation including: 10. Carry out activities related to shareholders and
a. Information Disclosure to the public, including the stakeholders through analyst meetings, public exposes,
availability of information on the Issuer’s or Public conference calls, non-deal roadshows, and meetings
Company’s Website; with shareholders.
b. Submitting timely reports to OJK;
c. Implementing and documenting the General Meeting
of Shareholders;
In line with the functions of the Corporate Secretary based on the Financial Services Authority Regulations, related laws and
regulations, and best practice, in accordance with the BNI Company Organization Guidelines for the Corporate Secretary
Division, the duties and functions of the Corporate Secretary include:
1 3 5 7
Corporate
Communication
Function
Corporate
Stakeholder
Conducting internal and
external communication
Management
activities, research and Function
Capital Market Corporate Media Corporate Social Function of Office of
development of effective
Assurance & Board Intelligence & Responsibility Conducting activities the Board
internal communication
Governance Function tools, publishing Analytics Function Function related to institutions and
internal media, Board of collaborating with related Conducting activities
Conducting activities Directors' communication Conducting activities Corporate Event & Carrying out activities of agencies in order to related to the smooth
related to Corporate media, internal of corporate media Sponsorship Function strategy preparation in improve BNI's Corporate implementation of the
Secretary function in communication media in intelligence and analytics, distribution optimization, Image. Conducting Board of Commissioners'
relation to applicable the form of print media managing systems evaluation monitoring, activities related to the duties in ensuring
Conducting
provisions in Capital and electronic media and tools to follow-up and realization of media, collaborating with the implementation
comprehensive
Market sector and (including the Company's negative news about BNI the Program Social mass media and related of Good Corporate
BNI sponsorship
corporate law for the website and internal Group Responsibility and agencies in order to Governance, supporting
management activities,
Company as well as law communication portal), Environment (TJSL) and improve BNI's Corporate the Board of Directors'
corporate identity, BNI
of obligations within as well as managing community development. Image. needs, and managing
branding, as well as
the scope of Corporate relationship with the secretarial, protocol, and
promotional activities
Secretary Division. media. housekeeping activities,
and corporate events.
Monitoring the as well as general
implementation of Good department activities.
Corporate Governance
2 4 6
of the Company's
organs (GMS, Board of
Directors, and Board
of Commissioners) to
ensure compliance with
1. applicable regulations
and best practices.
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CORPORATE SECRETARY PROFILE
The acting duties of Corporate Secretary had been served by Okki Rushartomo since 19 September 2022 until now.
Okki Rushartomo
Corporate Secretary
Domicile
Jakarta, Indonesia
Nationality
Indonesian citizen
Place, Date of Birth, Age
43 years old, as of December 31, 2023
Position History
Legal Basis for Appointment
Appointed as Corporate Secretary based on Board of Directors' Decree No. KP/367/DIR/R dated September 14, 2022
Period of Service
(September 19, 2022 – Present)
Work experience
1. Assistant Vice President in the Card Business Division at PT Bank Negara Indonesia (Persero) Tbk (2015-2018)
2. Head of Card Business Division at PT Bank Negara Indonesia (Persero) Tbk (2018-2020)
3. Head of Marketing Communications Division at PT Bank Negara Indonesia (Persero) Tbk (2020-2022)
Education
Bachelor’s degree in Industrial Engineering from Institut Teknologi Bandung (2002)
Affiliated Relationships
Has no affiliated relationships with members of the Board of Directors, Board of Commissioners, or Majority/Controlling Shareholders
FLOW FOR APPOINTMENT AND/DISMISSAL OF CORPORATE SECRETARY
Submission of proposals for the
Appointment and Dismissal of the Decision of the Board of Directors
Submitting a Report on the
Corporate Secretary/Head of of Meeting (Executive Talent Committee) Appointment and Dismissal by Decree
Appointment/ Dismissal of the
Corporate Secretary Division & is proposed to be decided by the of the Board of Directors
Corporate Secretary to OJK
decided at the Board of Directors Board of Commissioners
Meeting (Executive Talent Committee)
The appointment of Okki Rushartomo as Corporate Secretary were reported by the Company on September 19, 2022 to
OJK, the Indonesia Stock Exchange, and the Ministry of SOEs.
TRAINING AND/OR COMPETENCY IMPROVEMENT OF CORPORATE SECRETARY
The skills development program the Corporate Secretary participated in during 2023 included:
Name of Training/Workshop/ Implementation
No Place of execution Type of Education Organizer
Conference/Seminar date
Risk Culture and Peer Review to Prevent BNU Division
1 February 16, 2023 Zoom Webinar
Internal Fraud - BNI
BUMN Public
2 SOE Communication Week May 4-6, 2023 Bandung Workshop
Relations Forum
3 Compliance Forum August 30, 2023 Zoom Webinar BNI
Socialization of the 2023 SOE Minister
September 7-9, Royal Ambarukmo
4 Regulations and the impact on Workshop HIMBARA
2023 Hotel Yogyakarta
HIMBARA's Articles of Association
BNI Tower
BNI Competence and Awareness with
5 October 10, 2023 Pejompongan Webinar BNI
POJK regulations
Ballroom
818 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Name of Training/Workshop/ Implementation
No Place of execution Type of Education Organizer
Conference/Seminar date
Shangri-La Hotel
6 SOE spoke person Masterclass October 18, 2023 Workshop SOE
Jakarta
FGD on Similarities in Perceptions of
Institutional Licensing, Management October 26-27, Ritz Carlton Hotel Forum Group
7 FSA
and Ownership of Conventional 2023 Jakarta Discussion
Commercial Banks
November 12-17, Kellog School of
8 Corporate Finance Evanston, Iiinois, US Training
2023 Management
December 7–8, CSE Division -
9 Productivity Enhancement Bandung Workshop
2023 BNI
Hotel Hermitage
10 Corporate Secretary Division December 9, 2023 Workshop BNI
Menteng, Jakarta
Sosialisasi Program Transformasi
December 12, JW Marriott Hotel,
11 Layanan Perizinan di Sektor Jasa Workshop FSA
2023 Jakarta
Keuangan
CORPORATE SECRETARY REPORT FOR FISCAL YEAR 2023
In line with the Corporate Secretary Report as regulated in Article 11 of the OJK Regulation No. 35/POJK/2014, which states that::
1. The Corporate Secretary is required to make periodic reports at least 1 (one) time in 1 (one) year on the implementation
of the Corporate Secretary functions to the Board of Directors with a copy to the Board of Commissioners;
2. Issuers or Public Companies are required to disclose a brief description on the implementation of the Corporate Secretary
functions and information concerning Corporate Secretary education and/or training in the annual report of the Issuer or
Public Company;
Corporate Secretary Function Implementation Report
Functions According
No Program Realization
to FSA
• Provide feedback to the Financial Services Authority as the
Regarding the development of capital market regulator regarding the draft OJK Regulations for
Following Capital Market
1. the Capital Market, especially 2023
Developments
Capital Market legislation • Attend socialization and discussions on the implementation of
Capital Market regulations and systems
• Review and provide suggestions regarding decisions and/or
Provide input to the Board policies of the Board of Directors and Board of Commissioners
Provide input to the
of Directors and Board of as well as units under the Board of Directors, based on Capital
Board of Directors and
Commissioners to comply with Market regulations
2. Board of Commissioners
Capital Market regulations in • Socialize changes to Capital Market regulations to the Board
to comply with Capital
every decision making or policy of Directors and Board of Commissioners. Reminder Capital
Market regulations
determination Market regulations to the Board of Directors and Board of
Commissioners
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 819
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2023 Management Company Management Discussion and Business Support
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Corporate Secretary Function Implementation Report
Functions According
No Program Realization
to FSA
• Assist the Board of Directors in organizing the GMS by paying
attention to Capital Market regulations and best practices. The
Annual GMS held on March 15, 2023 and the Extraordinary GMS
held on September 19, 2023 were carried out in compliance
with applicable regulations, including those related to voting,
attended by members of the Board of Directors and Board of
Commissioners, publication of the GMS minutes available on
the Company's website
Assisting the Board of Directors
• Assist the Board of Directors in improving the quality of
and Board of Commissioners
company communications with Shareholders or Investors
in implementing Corporate
• Assist the Board of Directors in developing company
Governance, including:
communication policies with shareholders or investors
guarantee the rights of
• Assist the Board of Directors and Board of Commissioners
shareholders, the functions and
in improving the competency of members of the Board
roles of the Board
of Directors and Board of Commissioners through the
Commissioners, functions and
implementation of training
roles of Board of Directors,
• Assist the Board of Directors in preventing insider trading by
stakeholder participation,
preparing Insider Trading Company Guidelines
information disclosure
• Assist the Board of Directors and Board of Commissioners
in implementing the provision of long-term incentives to the
Directors and Employees by coordinating with the Human
Capital Strategy Division and the Human Capital Services
Division
• Improve the implementation of information disclosure, namely
apart from the website, the Company uses other media, namely
Twitter, Facebook, Instagram, LinkedIn and YouTube.
Submission of reports to
Supervisors and Regulators The Company submits periodic and incidental reports to regulators
accordingly through reporting media as regulated by each regulator
With applicable provisions
• Assist the Board of Directors in holding Board of Directors
Organizing and documenting Meetings, Board of Commissioners Meetings, and Board
Board of Directors Meetings, of Directors Meetings with the Board of Commissioners
Board of Commissioners periodically in accordance with applicable regulations.
Meetings and Board of Directors • All minutes of Board of Directors' Meetings, Board of
Meetings together with the Commissioners' Meetings and Board of Directors' and Board of
Board of Commissioners Commissioners' Meetings have been properly documented, in
hardcopy and softcopy form.
Carrying out an Orientation Program for the Board of Directors and/
or Board of Commissioners with discussions related to:
• The Company's vision, mission, organizational structure,
business activities, and operational network
• Annual Report, Company Work Plan and Budget (RKAP) and
Bank Business Plan (RBB), Company Code of Ethics, BNI Work
Culture, Board of Commissioners Work Code of Conduct,
Corporate Governance Handbook, and Company Articles of
Association
Assisting the Board of
• Good Corporate Governance (concurrent positions, share
Directors and Board
ownership and independent commissioner);
3. of Commissioners in
• Duties, authority and responsibilities of the Board of
Implementing Corporate
Commissioners and Directors, delegation of authority and limits
Governance
on the authority of the Board of Commissioners in carrying out
supervisory duties over the company based on applicable laws
Implementation of orientation and regulations
programs for Directors and/ • Committees under the Board of Directors and Board of
or Board of Commissioners of Commissioners which are formed and are directly responsible
other companies related to GCG to the Board of Commissioners, the Secretary of the Board
implementation of Commissioners and the Secretariat of the Board of
Commissioners which assist the smooth running of the Board of
Commissioners' duties
• Remuneration and facilities provided to members of the Board
of Directors and Board of Commissioners together with the
Compliance Division to prepare a Self-Assessment Report on
the Implementation of GCG in the Company
• GCG Commitment/Integrity Pact of the Board of Directors and
Board of Commissioners
• GCG socialization
• Stock Management
• Openness of Share Ownership by the Company's Directors and
Board of Commissioners
• Remuneration of Directors and Board of Commissioners
• Rewards and GCG Assessment from External Parties related to
the Corporate Secretary Function
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Corporate Secretary Function Implementation Report
Functions According
No Program Realization
to FSA
Communicate between the Company and regulators, shareholders
or investors, and all stakeholders to provide a clear understanding
of the situation and/or other information relating to the Company.
In this regard, in 2023 the Corporate Secretary has submitted
periodic reports, information disclosure, transparency regarding
business conditions or prospects and performance, as well as
implementation of Corporate Governance as a commitment of the
Company, Shareholders or investors as stated in the company's
Carry out a strategy to improve
guidelines.
the quality of the Company's
Investor No. IN/41/KMP/001 dated January 26, 2015 which includes
communication with all
policies on investor relations activities such as analyst meetings,
stakeholders
Liaison between Issuers preparation of annual reports, investor meetings, public exposes
and Shareholders and roadshows. This policy includes strategies, programs, and
of Issuers or Public timing of communication implementation, as well as guidelines
4. that support the Shareholders or investors to participate in
Companies, Financial
Services Authorities, and communications. The existence of a communication policy with
Other Stakeholders Shareholders or investors shows that BNI as a Public Company is
committed to implementing communication with Shareholders or
investors
In 2023, together with the Investor Relations Division, Company
have implemented:
• Analyst Meeting
Carry out a strategy to improve
• Public Expose
the quality of the Company's
• Domestic Non Deal Roadshow/Conference
communication with all
• Non Deal Roadshow/Conference Overseas
stakeholders
• Investor and Analyst Visit
• Teleconferencing
• Analyst Gathering
INVESTOR RELATIONS FUNCTION
Investor Relations activities are an integral part of the strategic function in a company and an aspect of corporate public
relations activities. Investor Relations has the responsibility to establish and maintain company relationships with
shareholders and other financial communities in order to maximize the company's market capitalization. The main
functions of the Investor Relations Division include:
1. Managing cooperative relationships with parties related to the Indonesian capital market, including fund managers,
analysts, stock brokers, investment bankers, rating agencies, as well as parties related to the Association of Indonesian
Issuers (AEI);
2. Communicating the Company’s performance and strategy to capital market analysts and investors in order to achieve
BNI share valuation in the long term through analyst meetings, conference calls, roadshows and related events;
3. Representing BNI management in meetings with analysts and investors both one-on-one basis and through public
presentations in order to communicate opinions, attitudes and reactions to the company’s challenges and/or
opportunities and to convey strategic strategic follow-ups for BNI management;
4. Managing activities related to Company performance and rating;
5. Monitoring and analyzing the development of the Company’s stock performance, stock exchanges, peer groups;
6. Managing Company performance databases, stocks, investors, contact reports, mailing lists of fund managers, and
other related parties;
7. Maintaining transparency, accuracy and timeliness of information disclosure to capital market players.
The following is a summary of Investor Relations activities during 2023 carried out as the main functions of Investor
Relations:
Investor Relations Activities 2023
Analyst Meetings 4
Public Exposes 5
Non-Deal Roadshow & Conference Calls 12
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 821
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2023 Management Company Management Discussion and Business Support
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Investor Relations Activities 2023
Retail Investor Webinar 3
Meeting with Investors 368
Total 392
COMMITTEES UNDER THE CREDIT COMMITTEE JOB DESCRIPTION AND DUTIES
BOARD OF DIRECTORS AND RESPONSIBILITIES
Credit Committee Duties are as follows:
The Board of Directors has established committees to it’s 1. Approving or rejecting credit proposals in accordance
effectiveness and efficiency, including making strategic with the authority limit or type of credit determined by
decisions regarding the Company's operational activities. the Board of Directors;
The committees under the Board of Directors are as follows: 2. Being responsible for credit decisions based on matters
1. Credit Committee; that include the feasibility of the business being
2. Integrated Risk Management Committee; financed, credit security considerations, compliance
3. Asset & Liability Committee (ALCO); with providing lending policies and procedures, and
4. Risk Management and Anti-Fraud Committee; credit limit provisions;
5. Business Committee; 3. Coordinating with related divisions on credit funding
6. Performance Management Committee; aspects;
7. Technology Management Committee; 4. Rejecting requests and/or influence from parties with
8. Credit Policy Committee; an interest in credit applicants that provide loans that
9. Human Capital (HC) Committee; are merely a formality;
10. Subsidiary Committee. 5. Carrying out their duties, especially in connection
with providing credit within their authority, based on
CREDIT COMMITTEE professional, honest, objective, accurate and thorough
skills.
CREDIT COMITTEE STRUCTURE AND MEMBERSHIP
The Credit Committee is a committee tasked with deciding CREDIT COMMITTEE CHARTER
on the granting of credit, covering the business functions In carrying out its duties and responsibilities, the Credit
and risk functions using a four–eyes Principle based on Committee is guided by the Credit Company Guidelines
authority, and avoiding conflicts of interest. The Credit regarding the Authority to Approve Credit.
Committee (KK) consists of the Head Office Level Credit
Committee, Division Level Credit Committee, and Regional CREDIT COMMITTEE MEETING FREQUENCY
Level Credit Committee. When providing credit decisions, AND ATTENDANCE LEVEL
the credit committee considers the policies and procedures
for granting credit, debtor condition, credit security and the As of 31 December 2023, 608 Credit Committees have
application of good corporate governance. been held, attended by directors, consisting of 257 Credit
Committees in the Corporate Segment (inc. International
PROFILE AND CERTIFICATION OF and Institutional Banking), 108 Credit Committees in the
CREDIT COMMITTEE MEMBERS Enterprise Banking Segment, 203 Credit Committees in
The profile of each committee member can be found in the Commercial Segment and 40 Credit Committees in the
the discussion of the Board of Directors Profile and Senior Financial Institution Segment.
Executive President (SEVP) Profile. All credit committee
members have fulfilled the specified certification. IMPLEMENTATION OF CREDIT
COMMITTEE DUTIES IN 2023
CREDIT COMMITTEE INDEPENDENCE STATEMENT As of December 31 2023, the Credit Committee at the
The Credit Committee has carried out the duties and Head Office has held 1,645 credit committees, consisting
responsibilities independently as stated in the Integrity of 517 committees in the Corporate (inc. International &
Pact which is signed periodically. Institutional Banking) segment, 299 credit committees in
the Enterprise Banking segment, 659 credit committees in
TRAINING AND/OR COMPETENCY the Commercial segment, Financial Institution segment of
IMPROVEMENT OF THE CREDIT COMMITTEE 170 credit committees, and each according to the level of
Information on training and/or improving the competence authority.
of the Credit Committee can be found in the discussion
on Training and/or Increasing the Competency of Board
of Directors, Chapter on Corporate Governance and
Competency Development Based on Position Level and
Gender Equality in 2023, Chapter on Company Profile,
this Annual Report.
822 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
INTEGRATED RISK MANAGEMENT COMMITTEE
BNI has established an Integrated Risk Management Committee (KMRT) based on SK No. KP/193/DIR/R dated May,
2015, and the Integrated Risk Management Committee membership composition was restructured, based on SK No.
KP/217/DIR/R dated June 17, 2022. The composition of the committee membership has also been adjusted based on the
applicable Board of Directors Nomenclature.
INTEGRATED RISK MANAGEMENT COMMITTEE STRUCTURE AND MEMBERSHIP
In the Company’s structure, the Integrated Risk Management Committee is positioned under the Board of Directors. The
Integrated Risk Management Committee is chaired by the Vice President Director.
The Integrated Risk Management Committee membership composition is as follows:
No. Integrated Risk Management Committee (KMRT) Membership Composition
1 Chairman Vice President Director
2 Vice Chairman Risk Management Director
Head of the Bank’s Risk Management Division – BNI (concurrently as a permanent non-voting
3 Secretary
member)
1. Finance Director
Permanent Members at the
2. Corporate & International Banking Director
Directors and SEVP level
(Voting Member 3. Network & Services Director
4. Consumer Banking Director
Permanent Members at
1. Human Capital & Compliance Director
the Board of Directors level
2. Director who supervises Risk Management - Subsidiaries
(Non-voting member)
1. Head of Subsidiaries Management Division
4 2. Head of Compliance Division
3. Head of Legal Division
Permanent Members at the
4. Head of Internal Audit Unit
Division/Unit Level (Non-
voting Member) 5. Head of the Anti Fraud Unit
6. Head of Corporate Planning & Performance Management Division
7. Head of Division/equivalent who supervises the Risk Management function – Subsidiaries
Directors and Heads of Division/Unit/Functional Unit related to meeting materials from BNI and
Non-Permanent Members
Subsidiaries
INTEGRATED RISK MANAGEMENT COMMITTEE INTEGRATED RISK MANAGEMENT COMMITTEE
MEMBERS PROFILES AND CERTIFICATION DUTIES AND RESPONSIBILITIES
The profile of each committee member can be found in The Integrated Risk Management Committee duties and
the discussion of the Board of Directors Profile and Senior responsibilities include providing recommendations to the
Executive President (SEVP) Profile. All members of the Board of Directors of the Main Entity including:
Integrated Risk Management Committee have fulfilled the 1. Establishing, improving, or refining the Integrated Risk
specified certification. Management policies based on the evaluation results;
2. Establishing methodologies and procedures used to
INTEGRATED RISK MANAGEMENT COMMITTEE identify, measure, monitor and control risks arising
STATEMENT OF INDEPENDENCE from all BNI Financial Conglomerate activities;
The Integrated Risk Management Committee has carried 3. Providing recommendations on the methodology and
out the duties and responsibilities independently as stated determination of the integrated risk profile methodology
in the Integrity Pact which is signed periodically. and assessment for the BNI Financial Conglomerate.
INTEGRATED RISK MANAGEMENT COMMITTEE INTEGRATED RISK MANAGEMENT
TRAINING AND/OR COMPETENCY DEVELOPMENT COMMITTEE CHARTER
Information on training and/or improving the competence In carrying out its duties and responsibilities, the Integrated
of the Integrated Risk Management Committee can be Risk Management Committee is guided by the Integrated
found in the discussion on Training and/or Increasing the Risk Management Committee Charter, which is continuously
Competency of Directors, Chapter on Corporate Governance refined and updated in accordance with developments/
and Competency Development Based on Position Level changes in applicable legal regulations. This Integrated
and Gender Equality in 2023, Chapter on Company Profile, Risk Management Committee Charter has been signed by
this Annual Report. the Board of Directors and stipulated in Decree No. KP/217/
DIR/R dated 17 June 2022.
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INTEGRATED RISK MANAGEMENT COMMITTEE IMPLEMENTATION OF DUTIES IN 2023
Until 31 December 2023, the Integrated Risk Management Committee has held 2 (two) meetings with the following agenda:
No. Implementation date Agenda
• Integrated Risk Profile Assessment as of December 31, 2022
1 February 7, 2023
• Integrated KPMM calculation for December 31, 2022
• Integrated Risk Profile Assessment as of June 30, 2023
2 August 2, 2023 • Integrated KPMM calculation for June 30 2023
• Review of Risk Appetite and Integrated Risk Limits 2023
ASSET & LIABILITY COMMITTEE (ALCO)
The Asset & Liability Committee (ALCO) is a permanent committee at BNI which has the following authorities and functions:
1. Establishing policies and management of PT Bank Negara Indonesia (Persero) Tbk assets and liabilities, including
managing capital adequacy to cover risks and support the bank’s business strategy
2. Determining the policies and management of assets and liabilities including:
a. Liquidity Management;
b. Interest Rate Management;
c. Foreign Exchange Management;
d. Earning & Investment Management.
The Asset & Liability Committee (ALCO) reorganized based on Decree No. KP/437/DIR/R dated 22 September 2021 concerning
the Arrangement of the Asset & Liability Committee (ALCO) which has been updated via CDV memo No. CDV/2/1488/R
dated December 15, 2023 concerning Submission of Asset & Liability Committee (ALCO) Membership Update.
ASSET & LIABILITY COMMITTEE (ALCO) STRUCTURE AND MEMBERSHIP
No. Asset & Liability Committee (ALCO) Membership Composition
1 Chairman President Director
2 Vice Chairman Vice President Director
3 Secretary Head of Treasury Division (concurrently as permanent Member)
1. Wholesale & International Banking Director
2. Institutional Banking Director
3. Enterprise & Commercial Banking Director
Permanent Members at the 4. Retail Banking Director
Directors and SEVP level 5. Digital & Integrated Transaction Banking Director
(Voting Member) 6. Network & Services Director
4
7. Risk Management Director
8. Finance Director
9. SEVP Treasury
Permanent members at
the Board of Directors level Human Capital & Compliance Director
(Non-voting members)
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No. Asset & Liability Committee (ALCO) Membership Composition
1. Technology & Operations Director
2. SEVP Corporate Development & Transformation
3. SEVP Corporate Banking
Non-permanent members 4. SEVP Wealth Management
at the Board of Directors
5. SEVP Credit Risk
& SEVP level (Non-voting
member) 6. SEVP Remedial & Recovery
7. SEVP Information Technology
8. SEVP Operations
9. SEVP Retail Digital Solutions
1. Head of the International Banking & Financial Institutions Division
2. Head of Corporate Banking Division 1
3. Head of Corporate Banking Division 2
4. Head of Corporate Banking Division 3
5. Head of Corporate Banking Division 4
6. Head of Syndication & Structured Finance Division
7. Head of Institutional Banking Division 1
8. Head of Institutional Banking Division 2
9. Enterprise Banking Division Leader
10. Head of Commercial Banking Division 1
11. Head of Commercial Banking Division 2
12. Head of Retail Productive Banking Division
13. Business Program Division Leader
14. Head of Wholesale Transaction Product & Partnership Division
15. Head of Wholesale Digital Channel Division
16. Head of Retail Digital Product & Partnership Division
17. Head of Retail Digital Channel Division
Permanent members at 18. Head of Consumer Products Division
Division/Unit/ Functional
19. Head of Consumer Segment Division
Unit level (Non-voting
members) 20. Head of the Wealth Management Division
21. Head of Corporate & Enterprise Credit Risk Division
22. Head of the Commercial Credit Risk Division
23. Head of Retail Credit Risk Division
24. Head of Retail Collection & Recovery Division
25. Head of the Corporate Remedial & Recovery Division
26. Head of the Enterprise & Commercial Remedial & Recovery Division
27. Head of Distribution Network & Sales Division
28. Head of Subsidiaries Management Division
29. Head of the Office of Chief Economist Division
30. Head of the Corporate Planning & Performance Management Division
31. Head of Accounting Division
32. Head of the Policy Governance Division
33. Head of Enterprise Risk Management Division
34. Head of Compliance Division
35. Head of Internal Audit Unit
36. Head of Card Business Division
37. Head of Agen46 Leader
Non-voting members Division/Unit Heads and Directors of Subsidiary Companies related to the topic of discussion
PROFILE AND CERTIFICATION OF ASSET AND LIABILITY COMMITTEE (ALCO) MEMBERS
The profile of each committee member can be found in the discussion of the Board of Directors Profile and Senior
Executive President (SEVP) Profile. All ALCO Committee members have fulfilled the specified certification.
TRAINING AND/OR COMPETENCY IMPROVEMENT OF THE ASSET AND LIABILITY COMMITTEE (ALCO)
Information on training and/or improving the competence of the Asset and Liability Committee (ALCO) can be seen in the
discussion onTraining and/or improving the Competency of Directors, Chapter on Corporate Governance and Competency
Development Based on Position Level and Gender Equality in 2023, Chapter on Company Profile, this Annual Report.
ASSET AND LIABILITY COMMITTEE (ALCO) COMMITTEE CHARTER
In carrying out its duties and responsibilities, the Asset and Liability Committee (ALCO) is guided by the Integrated Risk
Management Committee Charter which is continuously refined and updated in accordance with developments/changes
in applicable legal regulations. This Asset and Liability Management Committee (ALCO) Charter has been signed by the
Board of Directors and stipulated in Decree No. KP/437/DIR/R dated 22 September 2021.
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IMPLEMENTATION OF ASSET AND LIABILITY COMMITTEE (ALCO) DUTIES IN 2023
Until the end of 2023, ALCO held 8 (eight) meetings with the following agenda:
No. Date of Meeting Proposed Meeting Agenda
1 January 25, 2023 Third Party Fund Growth Strategy, Managed Rate Credit Repricing, and Other Strategies
2 March 13, 2023 Strategy for Fulfilling Q1 and Eid Al-Fitr Liquidity
3 June 05, 2023 Credit Expansion Acceleration Program and Special Rate DPK Limit Review
Discussion on DPK Expansion & CASA Increase, Review of Credit Expansion Acceleration
4 July 17, 2023
Program, and Provision of Fixed Rates for Productive Credit
Review of Special Rate DPK Limit, Review of Money Market Line (MML dhi. KJP), and
5 September 04, 2023
Review of Productive Credit in USD Currency
Review of Foreign Currency Credit Expansion, Review of Credit Interest Rate Adjustments,
6 October 13, 2023
and CASA Funding Program
Prognosis of DPK and Credit Achievement until the end of 2023, Review of Credit Interest
7 October 23, 2023
Rate Adjustments, and Review of the CASA Funding Program
Discussion on DPK and Credit until the end of 2023, Review of Credit Interest Rate
8 November 20, 2023
Adjustments, and Review of the CASA Funding Program
RISK MANAGEMENT AND ANTI-FRAUD COMMITTEE (KRA)
The Risk Management and Anti-Fraud Committee (KRA) is one of the permanent committee at BNI with the authority to provide
recommendations to the Board of Directors on the formulation, determination of policies and risk management including:
Credit Risk, Market Risk, Liquidity Risk, Operational Risk, Legal Risk, Reputational Risk, Strategic Risk, and Compliance Risk;
determination of policies and management of anti-fraud strategies in all organizational units, as well as determination of
Environmental, Social, and Governance (ESG) policies and management, and carry out credit risk portfolio assessments.
Based on Board of Directors' Decree No. KP/745/DIR/R dated October 26, 2023 concerning the Arrangement of the Risk
Management and Anti-Fraud (KRA) Committee, the Risk Management and Anti-Fraud Committee (KRA) was reorganized by
forming a Credit Risk Portfolio (CRO) Sub-Committee, adjusting the composition of the Sub's membership Risk Management
Committee (RMC), Anti-Fraud Sub-Committee (KAF), and Environmental, Social & Governance (ESG) Sub-Committee, as well
as adjusting the working procedures of the Risk Management & Anti-Fraud Committee.
The Risk Management & Anti-Fraud Committee has 4 (four) sub-committees, namely:
1. Risk Management Sub Committee (RMC);
2. Anti Fraud Sub Committee (KAF);
3. Environmental, Social, and Governance (ESG) Sub Committee.
4. Credit Risk Portfolio (CRO) Sub Committee.
RISK MANAGEMENT & ANTI FRAUD COMMITTEE-RISK MANAGEMENT SUB COMMITTEE (KRA – RMC)
Risk Management & Anti fraud Committee-Risk Management sub Committee (RMC) structure and Membership
No. Risk Management & Anti-fraud Committee (KRA) - Risk Management sub Committee Membership structure
1 Chairman Vice President Director
2 Vice Chairman Risk Management Director
3 Secretary Head of the Enterprise Risk Management Division (concurrently as a permanent member)
1. Finance Director
2. Wholesale & International Banking Director
3. Enterprise & Commercial Banking Director
Permanent members at the 4. Network & Services Director
Board of Directors and SEVP 5. Retail Banking Director
level (Voting members) 6. Technology & Operations Director
4.
7. Digital & Integrated Transaction Banking Director
8. SEVP Treasury
9. SEVP Operations
Permanent members at
the Board of Directors level Human Capital and Compliance Director *
(Non-Voting members)
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No. Risk Management & Anti-fraud Committee (KRA) - Risk Management sub Committee Membership structure
1. Head of Operational Risk Management Division
2. Head of Treasury Division
3. Head of Corporate & Enterprise Credit Risk Division
4. Head of Commercial Credit Risk Division
5. Head of Retail Credit Risk Division
6. Head of Corporate Development & Transformation Division
7. Head of Compliance Division
8. Head of Corporate Planning & Head of Accounting Division
9. Head of the Office of Chief Economist Division
Permanent members at the 10. Head of Subsidiary Management Division
Division/Unit/ Functional 11. Head of Internal Audit Unit
5
Units level (Non- voting 12. Head of Legal Division
member) 13. Head of Corporate Secretary Division
14. Head of Policy & Governance Division
15. Head of Credit Operations Division
16. Head of Distribution Network & Sales Division
17. Head of Wholesale Transaction Product & Partnership Division
18. Head of Anti Fraud Unit
19. SORX - Wholesale Banking
20. SORX - Network & Services
21. SORX - Consumer Banking & Corporate Functions
22. SORX - Technology, Digital & Operations
Non-voting member at the
Division/Unit level (Non- Directors/SEVP/Division Heads/ Unit/Functional Units related to the topic of discussion
voting members
Note:
*) Specifically, the Human Capital & Compliance Director has specific duties and responsibilities that are regulated in the committee’s work guidelines.
Risk Management & Anti-fraud Committee – Risk Management sub Committee (kRA- RMC) Duties and
Responsibilities
The KRA-RMC Sub Committee duties and responsibilities are to evaluate and provide recommendations related to Risk
Management, including:
1. Formulating Risk Management Policies and Strategies and their amendments;
2. Developing Risk Management framework and contingency plans to anticipate abnormal conditions;
3. Improving the Risk Management process periodically or incidentally as aresult of a change in the Bank’s external
and internal conditions that affect Capital adequacy, the Bank’s Risk Profile, and ineffective implementation of Risk
Management based on evaluation results;
4. Establishing policies and/or business decisions that deviate from normal procedures, such as a significant excesses
of business expansion compared to the Bank’s predetermined Business Plan, or taking a position/risk exposure that
exceeds the predetermined limits;
5. Establishing capital adequacy management policies to protect risks and support the Bank's business strategy, including
measurement, structure (tier 1/tier 2), capital allocation and contingency plans.
Implementation of Risk Management Committee & Anti fraud Risk Management sub Committee (kRA-
RMC) Duties in 2023
During 2023, KRA-RMC held 7 (seven) meetings with the following agenda:
No. Date Agenda
Results of Self Assessment of Bank Soundness Level (TKB) and Individual BNI Risk Profile as of
1 January 17, 2023
December 31, 2022
2 March 29, 2023 Risk Management Overview (RMO) position February 2023
3 April 17, 2023 Individual BNI Risk Profile Self Assessment Results for March 31, 2023
4 June 7, 2023 Risk Management Overview (RMO) position April 2023
Results of Self Assessment of Bank Health Level (TKB) and Individual BNI Risk Profile Position
5 July 14, 2023
June 30, 2023
6 September 1, 2023 Risk Management Overview (RMO) position July 2023
7 October 13, 2023 Individual BNI Risk Profile Self Assessment Results for September 30, 2023
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RISK MANAGEMENT & ANTI FRAUD COMMITTEE - ANTI FRAUD SUB COMMITTEE (KRA - KAF)
As a form of the Company's commitment to increasing the effectiveness of implementing Anti-Fraud Strategy, BNI
established an Anti-Fraud Committee to foster Anti-Fraud culture and awareness at all organizational levels. This
commitment is in accordance with POJK No. 39/POJK.03/2019 dated December 19, 2019 on the Implementation of Anti-
Fraud Strategies for Commercial Banks.
STRUCTURE AND COMPOSITION OF RISK MANAGEMENT & ANTI-
FRAUD COMMITTEE - ANTI-FRAUD SUBCOMMITTEE
Based on Board of Directors' Decision No. KP/745/DIR/R dated October 26, 2023 on Arrangement of Risk Management
and Anti-Fraud Committee (KRA), the structure and composition of the Risk Management & Anti-Fraud Committee - Anti-
Fraud Sub-Committee are as follows:
No. Risk Management & Anti Fraud Committee (KRA) - Fraud Sub Committee Membership Structure
1 Chairman Vice President Director
2 Deputy Chairman Risk Management Director
3 Secretary Anti Fraud Unit Leader (concurrently permanent a non-voting member)
1. Network & Services Director
Permanent members at the Board 2. Retail Banking Director
of Directors and SEVP level (Voting 3. Technology & Operations Director
members) 4. SEVP Retail Digital Solutions
5. SEVP Operations
Permanent members at the Board
of Directors level (Non-voting Human Capital & Compliance Director*
members)
1. Head of Enterprise Risk Management Division
4 2. Head of Operational Risk Management Division
3. Head of Compliance Division
4. Head of Policy Governance Division
Permanent members at Division/ 5. Head of Internal Audit Division
Unit level (Non- voting members) 6. Head of Human Capital Strategy Division
7. Head of Human Capital Services Division
8. Head of Legal Division
9. Head of Distribution Network & Sales Division
10. Head of CISO Division
Non-permanent members (Non-
Director/SEVP/Division/Unit/Functional Unit Leader related to the topic of discussion
voting members)
Note:
*) Specifically, the Human Capital & Compliance Director has specific duties and responsibilities regulated in the committee’s work guidelines.
Risk Management & Anti-fraud Committee, Anti-fraud sub Committee Duties and Responsibilities
The Anti-Fraud Committee duties and responsibilities include:
1. Identifying, evaluating and determining follow-up actions for fraud incidents originating from activities in all BNI work units;
2. Developing a culture and concern for Anti-Fraud at all levels of the organization;
3. Establishing Anti-Fraud policies and strategies;
4. Monitoring the implementation of Anti-Fraud policies and strategies at BNI and periodically reviewing the impact of
policies and strategies implemented
Implementation of the Duties of the Risk Management & Anti-Fraud Committee in 2023
As of December 31, 2023, KRA-KAF has held 2 (two) meetings with the following agenda:
No. Date Agenda
• Internal Fraud Profiling until June 2023.
• Highlights of Internal & External Fraud Cases.
1 July 4, 2023 • Acceleration of Improvement Initiatives.
• Update Fraud Detection System.
• KUR Monitoring Update.
• Trends in Fraud Occurred
2 29 Desember 2023*
• Implementation of the 4 Pillars of Anti-Fraud Strategy
STRUCTURE AND MEMBERSHIP OF THE RISK MANAGEMENT & ANTI-FRAUD COMMITTEE,
ENVIRONMENTAL, SOCIAL, & GOVERNANCE (ESG) SUB-COMMITTEE
The structure and membership of the Risk Management & Anti-Fraud Committee, Environmental, Social, & Governance
(ESG) Sub-Committee are as follows:
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Practices Governance Responsibility Commitment Statements
Risk Management & Anti Fraud Committee (KRA) -Environmental, Social, & Governance (ESG) Sub-Committee
No.
Structure and Membership
1 Chairman Vice President Director
2 Deputy Chairman Risk Management Director
3 Secretary Head of Enterprise Risk Management Division (concurrently a non-voting member
1. Finance Director
2. Wholesale & International Banking Director
3. Institutional Banking Director
Permanent members at the Board
4. Enterprise & Commercial Banking Director
4 of Directors and SEVP level (Voting
5. SEVP Treasury
members) 6. Retail Banking Director
7. Network & Services Director
8. Technology & Operations Director
Permanent members at the level of the
Human Capital & Compliance Director*
Board of Directors (Non-voting members)
1. Head of Corporate Secretary Division
2. Head of Policy Governance Division
3. Head of Investor Relations Division
4. Head of Corporate Planning & Performance Management
5. Head of International Banking & Financial Institution Division
6. Head of Subsidiaries Management Division
7. Head of Procurement & Fixed Assets Division
8. Head of Treasury Division
9. Head of Compliance Division
10. Head of BNI University Division
11. Head of Human Capital Strategy
12. Head of Human Capital Services
13. Head of Corporate Banking 1 Division
Permanent members at Division/Unit/
14. Head of Corporate Banking 2 Division
Functional Unit level (Non-voting
15. Head of Corporate Banking 3 Division
members) 16. Head of Corporate Banking 4 Division
17. Head of Syndication & Structured Finance Division
18. Head of Enterprise Banking Division
19. Head of Commercial Banking 1 Division
20. Head of Commercial Banking 2 Division
21. Head of Operational Risk Management Division
22. Head of Corporate & Enterprise Credit Risk Division
23. Head of Commercial Credit Risk Division
24. Head of Consumer Product Division
25. Head of Retail Productive Banking Division
26. Head of Business Program Division
27. Head of Card Business Division
28. Head of Agen46 Division
Non-permanent members (Non-voting Directors/SEVP/Division Heads/ Unit/Functional Units related to the topic of
members) discussion
Note:
*) Specifically, the Human Capital & Compliance Director has specific duties and responsibilities regulated in the committee’s work guidelines.
Risk Management & Anti-fraud Committee Environmental, social, & governance (ESG) sub Committee
Duties and Responsibilities
The ESG Sub Committee’s duties and responsibilities include:
1. Developing Environmental, Social, & Governance (ESG) management policies and strategies and their changes;
2. Identifying potential ESG risks that have an impact on both BNI and BNI stakeholders;
3. Monitoring the implementation of the Sustainability Finance strategy;
4. Monitoring, evaluating and providing recommendations on the results of the BNI ESG Assessment;
5. Evaluating the implementation of the ESG strategy in all BNI business lines.
Implementation of the Duties of the Risk Management & Anti-Fraud Committee in 2023
Until December 31, 2023, KRA-ESG has held 4 (four) meetings with the following agenda:
No. Date Agenda
1 February 28, 2023 Distribution of Green Bond Allocations
2 March 29, 2023 Proposed ESG Framework and NZE Roadmap
3 June 7, 2023 Discussion of BNI's ESG Framework & Roadmap and Green Bond Distribution
4 November 28, 2023 Proposal of BNI Net Zero Emission
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RISK MANAGEMENT & ANTI FRAUD COMMITTEE – CREDIT RISK PORTFOLIO (CRO) SUB COMMITTEE
STRUCTURE AND MEMBERSHIP OF THE RISK MANAGEMENT & ANTI-FRAUD
COMMITTEE, CREDIT RISK PORTFOLIO (CRO) SUB-COMMITTEE
Based on Board of Directors' Decree No. KP/745/DIR/R dated October 26, 2023 concerning the Arrangement of the Risk
Management and Anti-Fraud Committee (KRA), the Structure and Membership of the Risk Management & Anti-Fraud
Committee, the Credit Risk Portfolio (CRO) Sub-Committee, are as follows:
Membership Composition of the Risk Management & Anti-Fraud Committee (KRA) - Credit Risk Portfolio Sub-
No.
Committee (CRO)
1 Chairman Risk Management Director
2 Vice Chairman Finance Director
Head of Corporate & Enterprise Credit Risk Division (concurrently
3 Secretary
permanent non-voting member)
Permanent members at the level of Directors and SEVP • SEVP Credit Risk
(Voting member) • SEVP Remedial & Recovery
• Head of Corporate Planning & Performance Management Division
• Head of Accounting Division
• Head of Enterprise Risk Management Division
• Head of Commercial Credit Risk Division
Permanent members at Division/Unit/Functional Unit • Head of Retail Credit Risk Division
4
level (Non-voting members) • Head of Corporate Remedial & Recovery Division
• Head of the Enterprise & Commercial Remedial & Recovery Division
• Head of Retail Collection & Recovery Division
• Head of Treasury Division
• Head of according to the meeting material Division
Director/SEVP/Division/Unit/Functional Unit Leader related to the topic
Non-permanent members (Non-voting members)
of discussion.
DESCRIPTION OF DUTIES AND Training and/or Competency Improvement of the
RESPONSIBILITIES OF THE RISK MANAGEMENT Risk Management & Anti-Fraud Committee (KRA)
& ANTI-FRAUD COMMITTEE, CREDIT RISK Information on training and/or improving the competence
PORTFOLIO (CRO) SUB-COMMITTEE of the Risk Management & Fraud Queue (KRA) Committee
The duties and responsibilities of the CRO Sub Committee are: can be found in the discussion onTraining and/or Increasing
1. Discuss credit risk assessment as a basis for determining the Competency of the Board of Directors, Chapter on
the adequacy of reserves. Corporate Governance and Competency Development
2. Discuss developments in the condition & quality of the Based on Position Level and Gender Equality in 2023,
credit portfolio. Chapter on Company Profile of this Annual Report.
3. Determine strategies, mitigation & follow-up on credit
risk management that can affect the bank's health level. Risk Management & Anti-Fraud Committee
Charter
Profile and Certification of Risk Management & In carrying out its duties and responsibilities, the Risk
Anti Fraud (KRA) Committee Members Management & Anti-Fraud Committee is guided by the
The profile of each committee member can be found in Risk Management & Anti-Fraud - Risk Management Sub-
the discussion of the Board of Directors Profile and Senior Committee (KRA-RMC) which is continuously refined
Executive President (SEVP) Profile. All credit committee and updated in accordance with developments/changes
members have fulfilled the specified certification. in applicable legal regulations. The Risk Management &
Anti-Fraud Committee Charter - Risk Management Sub-
Statement of Independence of the Risk Committee (KRA-RMC) is signed by the Board of Directors
Management & Anti-Fraud Committee (KRA) and stipulated in Board of Directors' Decree No. KP/745/
The Risk & Anti-Fraud Management Committee (KRA) has DIR/R dated October 26, 2023
carried out its duties and responsibilities independently
as stated in the Integrity Pact which is signed periodically.
Implementation of the Duties of the Risk Management & Anti-Fraud Committee, Credit Risk Portfolio Sub-Committee in 2023
As of 31 December 2023, KRA-CRO has held three (3) meetings with the following agenda:
No. Date Agenda
1 October 31, 2023 Assessment of Debtor's Expected Credit Loss (ECL) for the October 2023 Period
1. Assessment of the Debtor's Expected Credit Loss (ECL) for the November 2023 period
2 November 24, 2023 2. ECL Remodeling for Corporate, Commercial, Small/Retail, Consumer Segments (Remodeling
PSAK71)
3 December 27, 2023 Assessment of the Debtor's Expected Credit Loss (ECL) for the December 2023 period
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Practices Governance Responsibility Commitment Statements
BUSINESS COMMITTEE
The Business Committee (KBI) is a permanent committees The membership composition of the Product Sub-
at BNI with the authority to provide recommendations to the Committee (PRC) and Bundling Strategy Sub-Committee
Board of Directors regarding the establishment of products/ (BDS) has been adjusted based on the applicable Board
activities & business strategy management policies and of Directors Sector Nomenclature.
includes 2 (two) sub-committees, the Product Sub-Committee
(PRC) and the Bundling Strategy Sub-Committee (BDS). Based PRODUCT SUB COMMITTEE
on the Board of Directors Decrees No. KP/439/ DIR/R dated Product Sub-Committee (PRC) is a forum for managing
October 27, 2022 and KP/440/DIR/R dated October 27, 2022, policies and monitoring products/activities at BNI to
the Business Committee Arrangement (KBI) was carried out ensure its success in creating maximum profits. Based
by migrating the Business Sub Committee (KBI) from the on CDV Memo No. REN/2/1868 dated 03 November 2022 on
Credit & Business Policy Committee (KRB), into the Product Submission of Board of Directors' Decision Regarding the
Committee (PRC), as well as organized the Product Committee Arrangement of Business Committee (KBI), the composition
(PRC) into a Business Committee (KBI), which consists of 2 of Business Committee (KBI) Product Sub-Committee (PRC)
(two) Sub Committees, the Product Sub Committee and the is as follows:
Bundling Strategy Sub Committee (BDS).
BUSINESS COMMITTEE – PRODUCT SUB COMMITTEE (KBI-PRC)
The structure and membership of the Business Committee – Product Sub Committee (KBI-PRC) are as follows:
No. Business Committee – Product Sub Committee (KBI-PRC) Membership Composition
1 Chairman President Director
2 Deputy Chairman Finance Director
Head of Corporate Planning & Performance Management (concurrently as
3 Secretary
Permanent Member)
Permanent Members at the Directors and SEVP level
Human Capital & Compliance Director*
(Voting member)
1. Head of Policy Governance Division
2. Head of Distribution Network & Sales Division
3. Head of Enterprise Risk Management Division
Permanent Member at Division/Unit/ Functional 4. Head of Anti-Fraud Unit
4
Units level (Non- voting member) 5. Head of IT Strategy & Architecture Division
6. Head of Banking Operations Division
7. Head of Compliance Division
8. Head of Legal Division
Sector Director/SEVP/Division/Unit/Functional Unit Leader related to the
Non-Permanent Members
topic of discussion
Note:
*)Specifically, the Human Capital & Compliance Director has special duties and responsibilities as regulated in the committee's work guidelines
Product Sub Committee Duties And Responsibilities
The Product Sub Committee duties and responsibilities include:
1. Establishing an overall strategy and business development through BNI products/activities;
2. Conducting comprehensive testing and deciding on the “feasibility” of new products/activities, especially related to
cross-sectoral/segmental alliances and strategic alliances with subsidiaries/other companies outside BNI by inviting
the relevant Sector Directors;
3. Monitoring products/activities implemented at BNI and making decisions on the sustainability of products/activities
based on the Supporting Staff Group/product owner recommendation;
4. As an arbitration institution in cross-sectoral issues related to the Performance Management System (PMS) for
implementing new products/activities.
Product Sub Committee Meetings Implementation Of Duties And Frequency In 2023
During 2023, the Product Sub Committee held 4 (four) meetings with the following agenda:
No. Date Agenda
1 March 30, 2023 Product Progress and Proposed New Product Implementation Plan (RPPB) on March 2023
2 June 20, 2023 Product Progress and Proposed New Product Implementation Plan (RPPB) on June 2023
3 September 27, 2023 Product Progress and Proposed New Product Implementation Plan (RPPB) on September 2023
4 November 10, 2023 Product Progress and Proposed New Product Implementation Plan (RPPB) for the 2024 period
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BUNDLING STRATEGY (BDS) SUB COMMITTEE COMPOSITION AND MEMBERSHIP
The structure and membership of the Business Committee – Bundling Strategy Subcommittee (KBI – BDS) is as follows:
No. Bundling Strategy Sub Committee Composition and Membership
1 Chairman Director of Wholesale & International Banking/Director of Institutional Banking**
2 Secretary Head of Syndication & Structured Finance Division
Permanent Members at the level of 1. Finance Director
Directors and SEVP (Voting
2. SEVP Treasury
3 members)
Permanent Member at Board of
Human Capital & Compliance Director*
Directors level (Non-voting member)
1. Head of Corporate Banking Division 1/2/3/4**
Permanent Member at Division/Unit 2. Head of Institutional Banking Division 1/2**
level (Non-voting member) 3. Head of Treasury Division
4. Head of Corporate & Enterprise Credit Risk Division
Director/SEVP/Leader of Division/Unit/Functional Unit/Regional Office/Branch/Central/
Non-Permanent Member*
Subsidiary related to the topic of discussion
Note:
*)
Specifically the Director of Human Capital & Compliance has special duties and responsibilities regulated in the Committee's Work Guidelines
**)
According to the topic of discussion
Bundling Strategy Sub Committee Members Profile And Certification
The profiles and certifications of each committee member can be found in the discussion on Board of Directors Profiles
and Senior Executive President Profiles.
Sub Bundling Strategy Duties And Responsibilities
The Bundling Strategy sub Committee duties and responsibilities are as follows:
1. Establishing a pricing optimization strategy for selected customers/debtors;
2. Deciding on product package deals for selected customer/debtor businesses according to the applicable authorities;
3. Discussing and resolving strategic business issues including alliances between work units and alliances with Regions/
Centra/Branch and Subsidiaries.
Implementation of Duties and Frequency of Meetings of the 2023 Bundling Strategy Sub-Committee
Throughout 2023, the Bundling Strategy Sub-Committee has held 2 (two) meetings with the following agenda:
No. Date Agenda
1 July 12, 2023 Proposal of Tancorp Group Package Deal
2 October 11, 2023 Proposal of MMSGI Package Deal
BUSINESS COMMITTEE STATEMENT OF INDEPENDENCE
The Business Committee has carried out its duties and responsibilities independently as stated in the Integrity Pact which
is signed periodically.
BUSINESS COMMITTEE TRAINING AND/OR COMPETENCY DEVELOPMENT
Information on training and/or improving the competence of the Business Committee can be seen in the discussion on
Training and/or improving the Competency of Board of Directors, Chapter on Corporate Governance and Competency
Development Based on Position Level and Gender Equality in 2023, Chapter on Company Profile of this Annual Report.
BUSINESS COMMITTEE CHARTER
In carrying out its duties and responsibilities, the Business Committee is guided by the Business Committee Charter,
which is continuously refined and updated in accordance with developments/changes in applicable legal regulations.
This Business Committee Charter has been signed by the Board of Directors and stipulated in Board of Directors' Decree
Number KP/439/DIR/R dated October 27, 2022 and KP/440/DIR/R dated October 27, 2022.
PERFORMANCE MANAGEMENT COMMITTEE (PMC)
The Performance Management Committee (PMC) is a permanent committee at BNI as a forum for managing budget monitoring
policies and expediting the performance management ( ) process at BNI to ensure alignment, facilitate processes and performance
assessments, in accordance with Directors' Decree No. KP/353/DIR/R dated June 21, 2017 regarding Structuring (PMC) and changes
to the composition of the PMC cfm membership. CDV Memo No. CDV/2/1515/R dated 20 December 2023 regarding Membership.
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PERFORMANCE MANAGEMENT COMMITTEE STRUCTURE AND MEMBERSHIP (PMC)
No. Performance Management Committee Structure and Membership
1 Chairman President Director
2 Deputy Chairman Vice President Director
3 Secretary Head of Corporate Planning & Performance Management Division (concurrently Permanent Member)
Permanent Member at the
4 Board of Directors & SEVP All members of the Board of Directors & SEVP
level (Voting members)
Permanent Member at the
5 Board of Directors level Human Capital & Compliance Director
(Non-voting member)
1. Head of Corporate Planning & Performance Management Division
Permanent Member at 2. Head of Distribution Network & Sales Division
the Division/Unit/Unit 3. Head of Human Capital Strategy Division
6
Functional level (Non- 4. Head of Treasury Division
voting members) 5. Head of Data Management & Analytics Division
6. Head of Internal Audit Unit
Non-Permanent Members
7 Head of Division/Unit/Functional Unit related to the topic of discussion
(Nonvoting members)
PROFILE AND CERTIFICATION OF PERFORMANCE 2. Target Setting
MANAGEMENT COMMITTEE MEMBERS a. Approve and determine the annual schedule and be
The profile of each committee member can be found in responsible for planning and budgeting;
the discussion of the Board of Directors Profile and Senior b. Supervise and monitor the progress of planning
Executive President (SEVP) Profile. All members of the and budgeting activities;
Performance Management Committee have fulfilled the c. Review and approve suggested targets and/or
specified certification. budget adjustments (forecasting);
d. Decide on a CAPEX proposal based on certain
STATEMENT OF INDEPENDENCE OF criteria (business cases).
PERFORMANCE MANAGEMENT COMMITTEE 3. Performance Assessment
The Performance Management Committee has carried out a. Review, provide insight and approve KPIs at Sectoral
its duties and responsibilities independently as stated in and Divisional/Unit/Functional Unit levels;
the Integrity Pact which is signed periodically. b. Review and provide recommendations for BNI BOD
KPIs;
TRAINING AND/OR COMPETENCY IMPROVEMENT c. Provide recommendations to Sectors and Divisions/
OF PERFORMANCE MANAGEMENT COMMITTEE Units/Functional Units regarding the determination
Information on training and/or improving the competence and cascading (decrease) of KPIs and targets;
of the Performance Management Committee can be d. Review the process of implementing performance
found in the discussion on Training and/or improving the management on an ongoing basis;
Competency of Board of Directors, Chapter on Corporate e. Provide recommendations for policy amendment
Governance and Competency Development Based on initiatives to improve the effectiveness of
Position Level and Gender Equality in 2023, Chapter on performance management;
Company Profile of this Annual Report. f. Review and determine on the PMS scores for the Q4
period (while for the PMS scores for the Q1, Q2 and Q3
DESCRIPTION OF DUTIES AND RESPONSIBILITIES periods the PMS scores are reviewed and determined
OF PERFORMANCE MANAGEMENT COMMITTEE by the Director who supervises the PMS function).
The Performance Management Committee's job description g. Acting as an arbitration institution for issues related
is as follows: to performance measurement .
1. Strategic Planning;
a. Review and ensure alignment between RBB, PERFORMANCE MANAGEMENT
Corporate Plan and budget, and suggest adjustments COMMITTEE CHARTER
if necessary; In carrying out its duties and responsibilities, the
b. Review and approve the company strategy and Performance Management Committee is guided by the
recommend changes to the Corporate Plan/Bank Performance Management Committee Charter which is
Business Plan; continuously refined and updated in accordance with
c. Review the performance review process which is developments/changes in applicable legal regulations.This
carried out periodically. Performance Management Committee Charter has been
signed by the Board of Directors and stipulated in Board
of Directors' Decree No. KP/353/DIR/R dated 21 June 2017.
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IMPLEMENTATION OF PERFORMANCE MANAGEMENT COMMITTEE DUTIES AND MEETING FREQUENCY
During 2023, the Performance Management Committee held 2 (two) Performance Management Committee meeting,
with the following agenda:
No. Date of Meeting Meeting Agenda
1 February 15, 2023 Finalization of PMS Quarter 4 2023
2 June 19, 2023 Governance KPI Unit and Individual KPI
TECHNOLOGY MANAGEMENT COMMITTEE
TheTechnology Management Committee is a permanent committee at BNI with the authority to provide recommendations
to the Board of Directors concerning the formulation, determination of policies and strategies for PT. Bank Negara
Indonesia (Persero) Tbk information technology development. This committee was formed with the aim of assisting the
Board of Commissioners and the Board of Directors in carrying out supervision of Information Technology (IT) activities.
TheTechnology Management Committee was formed based on Board of Directors' Decree No. KP/364/DIR/R dated August
13, 2021 concerning the Arrangement of the Technology Management Committee (KMT), and was updated through
CDV memo No. CDV/2/714/R dated June 12, 2023 concerning Submission of the Updated Attachment to the Technology
Management Committee (KMT) Decision Letter (SK) which has been updated through CDV memo No. CDV/2/1420/R dated
December 5, 2023 concerning Submission of Membership Updates to the Technology Management Committee (KMT).
TECHNOLOGY MANAGEMENT COMMITTEE STRUCTURE AND MEMBERSHIP
No Technology Management Committee Structure and Membership
1 Chairman President Director
2 Deputy Chairman Technology & Operations Director
Head of IT Strategy & Architecture Division (concurrently a Non-
3 Secretary
voting Permanent Member)
1. Vice President Director
2. Wholesale & International Banking Director
3. Enterprise & Commercial Banking Director
4. Risk Management Director
5. Finance Director
6. Network & Services Director
Permanent members at Director & SEVP level (Voting 7. Institutional Banking Director
4
members) 8. Retail Banking Director
9. Digital & Integrated Transaction Banking Director
10. SEVP Corporate Development & Transformation
11. SEVP Treasury
12. SEVP Remedial & Recovery
13. SEVP Operations
14. SEVP Retail Digital Solutions
5 Director level permanent member (Non-voting member) Human Capital & Compliance Director*
1. Head of IT Strategy & Architecture Division
2. Head of Application Development Division
3. Head of Wholesale Digital Delivery Division
4. Head of Retail Digital Delivery Division
5. Head of IT Application Services Division
6. Head of IT Infrastructure Management Division
7. CISO Division Leader
8. Head of Data Management & Analytics Division
9. Head of Retail Digital Channel Division
Permanent members at the of Division/Unit/ Functional Units 10. Wholesale Digital Channel Division Leader
6 11. Head of Corporate Development & Transformation Division
Head level (Non voting member)
12. Head of Enterprise Risk Management Division
13. Head of Compliance Division
14. Human Capital Business Partner
15. Head of Corporate Planning & Performance Management
Division
16. Head of Procurement & Fixed Assets Division
17. Head of Internal Audit Unit
18. Senior Operational Risk Executive Technology, Digital *
Operations
Non-permanent members at the division/unit/ Functional Heads of division /units and directors of subsidiary companies
7
Units level (non-voting member) related to the topic discussed
Information:
*)
Specifically, the Human Capital & Compliance Director has special duties and responsibilities as regulated in the committee's work guidelines.
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PROFILE AND CERTIFICATION OF TECHNOLOGY 2. IT Project Portfolio Management Field
MANAGEMENT COMMITTEE MEMBERS a. Evaluating the IT project portfolio, including
The profile of each committee member can be found in proposed projects, projects that have been approved
the discussion of the Board of Directors Profile and Senior in principle, projects that are in progress and
Executive President (SEVP) Profile. All members of the projects that have been completed;
Technology Management Committee have fulfilled the b. Determine the priority status of critical IT projects
specified certification. that have a significant impact on BNI's operational
activities;
COMMITMENT TO INDEPENDENCE OF c. Make decisions on continuing, de-prioritizing or
TECHNOLOGY MANAGEMENT COMMITTEE terminating a project;
The Technology Management Committee has carried out d. Conduct evaluations and recommendations
its duties and responsibilities independently as stated in regarding the adequacy and allocation of existing
the Integrity Pact which is signed periodically. resources;
e. Monitoring project implementation, ensuring
TRAINING AND/OR COMPETENCY IMPROVEMENT timelines and resource requirements are met;
OF TECHNOLOGY MANAGEMENT COMMITTEE f. Conduct evaluations and recommendations on
Information on training and/or increasing the competence problematic or risky projects;
of the Technology Management Committee (KMT) can be g. Reviewing financial aspects of ongoing IT projects
found in the discussion on Training and/or Increasing the (total project cost, project profit & loss, budget
Competency of Directors, Chapter on Corporate Governance realization).
and Competency Development Based on Position Level and 3. IT Risk Management Sector
Gender Equality in 2023, Chapter on Company Profile on a. Provide recommendations regarding steps to
this Annual Report. minimize risks regarding BNI investments in the IT
sector so that these investments can contribute to
DESCRIPTION OF DUTIES AND RESPONSIBILITIES achieving BNI's business goals;
OF TECHNOLOGY MANAGEMENT COMMITTEE b. Carrying out evaluations and recommendations on
The duties and responsibilities ofTechnology Management efforts to resolve various IT-related problems that
Committee consist of several fields, namely: cannot be resolved by IT user & operator units;
1. Field of IT Strategy and Policy Formulation c. Identify key issues, mitigation plans and next steps/
a. Provide recommendations regarding the actions needed.
formulation of key IT policies, standards and 4. Field of IT Performance Measurement and Evaluation
procedures, especially related to aspects of a. Conduct evaluations and recommendations
IT system development and procurement, IT regarding the suitability of IT with the needs of
operational activities and communications Management Information Systems that support
networks, information security, end user computing, the management of BNI's business activities;
e-banking activities, use of IT service providers, and b. Conduct evaluations and recommendations
management implementation risks of using BNI IT; regarding the suitability between the implementation
b. Provide recommendations regarding the Information of IT projects and the agreed project plan (project
Technology Strategic Plan (RSTI)/Information charter);
Technology Strategic Plan and Information c. Monitoring IT performance and improvement
Technology Development Plan (RPTI) which are efforts.
in line with BNI's business strategic plan, taking
into account factors of efficiency, effectiveness TECHNOLOGY MANAGEMENT
and implementation plan (roadmap), resources COMMITTEE CHARTER
(resources) needed, as well as the costs and benefits In carrying out its duties and responsibilities, theTechnology
that will be obtained when the plan is established; Management Committee is guided by the Technology
c. Conduct evaluations and recommendations on the Management Committee Charter which is continuously
suitability of approved projects with the Information refined and updated in accordance with developments/
Technology Strategic Plan (RSTI) and Information changes in applicable legal regulations. This Technology
Technology Development Plan (RPTI); Management Committee Charter has been signed by the
d. Provide approval for IT and information security Board of Directors and stipulated in Board of Directors'
budget recommendations; Decree No. KP/364/DIR/R dated 13 August 2021.
e. Establish an IT strategic plan;
f. Establish policies, standards and procedures related
to the implementation and use of IT.
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TECHNOLOGY MANAGEMENT COMMITTEE DUTIES AND MEETING FREQUENCY
Up until December 31, 2023, the Technology Management Committee held 5 (five) meetings with the following agenda:
No Date Agenda
Discussion and Approval of the Information Technology Strategic Plan
Approval of the IT strategic plan for the period 2023-2025. This plan includes IT strategic direction and
1 April 5, 2023
targets that are aligned with business strategic direction, including timeline, investment and strategic
steps over the next 3 years.
Update the latest conditions related to cybersecurity
May 29, 2023, Information regarding the status of cyber security in Bandung, including the latest risk
2 May 29, 2023
identification, preventive actions and response steps outlined in the cyber security program. Focus on
improving data and system security.
Delivery of SDLC process flow & BNI strategic project progress updates
The proposed new Software Development Life Cycle (SDLC) process flow is explained, outlining
3 July 24, 2023 RACI's role from both the board of directors, business units and support units. Apart from that,
updates were also provided regarding the progress of strategic projects. This allows the committee to
understand the SDLC process and be aware of ongoing strategic project developments.
IT Competency Model Initiation Report
It was conveyed that there was a need for development within the IT Work Unit organization, including
4 September 25, 2023 skills repository, performance management, community and career paths for each BNI IT Work Unit
employee. This initiation was carried out through collaboration between the IT Work Unit and units
that manage Human Resources & HR Competency Development.
2023 Project Progress Update, 2023 CAPEX Utilization and 2024 CAPEX Requirements
Presented progress on IT projects in 2023, status of CAPEX Automation absorption for October 2023,
5 November 20, 2023
explanation regarding adjustments to the IT Planning Session 2024 flow, and summary of calculations
of IT CAPEX requirements in 2024.
CREDIT POLICY COMMITTEE
The Credit Policy Committee is a permanent committee at BNI with the authority and function in providing recommendations
to the Board of Directors regarding the formulation of Credit Policy which includes two sub-committees, namely the
Credit Policy Sub-Committee (KKP) and the Credit Procedures Sub-Committee (KPP).
Based on Board of Directors' Decree No. KP/333/DIR/R dated 21 August 2019 regarding the Restructuring of the Credit
& Business Policy Committee (KRB), the Credit & Business Policy Committee (KRB) was reorganized by adjusting the
membership of the Sub Committee. Credit Policy (KKP) and Credit Procedures Sub-Committee (KPP) are in line with changes
in BNI's nomenclature and organization, as well as adjusting the working procedures of the Credit Policy Committee (KRB).
The Credit Policy Committee is chaired by the President Director. In the Bank’s structure, the position of the Credit Policy
Committee is under the Board of Directors.
CREDIT POLICY COMMITTEE MEMBERSHIP COMPOSITION
Credit Policy Sub Committee (KKP) Structure and Membership
No Credit Policy Sub Committee (KKP) Membership Composition
1 Chairman President Director
2 Deputy Chairman Vice President Director
3 Secretary Head of Policy Governance Division (also a permanent member)
1. Wholesale & International Banking Director
2. Institutional Banking Director
3. Retail Banking Director
Permanent Members at the Board of Directors 4. Enterprise & Commercial Banking Director
and SEVP level 5. Network & Services Director
6. Risk Management Director
7. Technology & Operations Director
8. SEVP Remedial & Recovery
4
Permanent Members at the Directors and SEVP
Human Capital & Compliance Director
level (Non-voting member)
1. Head of Enterprise Risk Management Division
Permanent Members at Division/Unit/Functional
2. Head of Compliance Division
Unit Level
3. Head of Internal Audit
Director Sector/SEVP/Divisional/Unit/ Functional Units Head related to the
Non-Permanent Members
meeting material
Note:
*) Specifically, the Director of Human Capital & Compliance has special duties and responsibilities as regulated in the Committee's Work Guidelines.
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Credit Procedures Sub-Committee (KKP) Structure and Membership
No Credit Policy Sub-Committee (KKP) Membership Composition
1 Chairman President Director
2 Deputy Chairman Vice President Director
3 Secretary Head of Policy Governance Division (also a permanent member)
• Wholesale & International Banking Director
• Institutional Banking Director
• Enterprise & Commercial Banking Director
Permanent Members at the Board of Directors • Retail Banking Director
and SEVP level (voting member) • Network & Services Director
• Risk Management Director
• Technology & Operations Director
• SEVP Remedial & Recovery
Permanent Members at the Board of Directors
Human Capital & Compliance Director
and SEVP level (Non-voting member)
• Head of Enterprise Risk Management Division
• Head of Compliance Division
• Head of Internal Audit
• Head of Syndication & Structured Finance Division
• Head of Corporate Banking 1 Division
• Head of Corporate Banking 2 Division
• Head of Corporate Banking 3 Division
4 • Head of Corporate Banking 4 Division
• Head of Institutional Banking 1 Division
• Head of Institutional Banking 2 Division
• Head of Business Program Division
• Head of Retail Productive Banking Division
Non-Permanent Members at Division/Unit/ • Head of Enterprise Banking Division
Functional Unit level (voting member) • Head of Commercial Banking 1 Division
• Head of Commercial Banking 1 Division
• Head of International Banking & Financial Institutions Division
• Head of Treasury Division
• Head of Consumer Product Division
• Head of Credit Operations Division
• Head of Corporate & Enterprise Credit Risk Division
• Head of Commercial Credit Risk Division
• Head of Retail Credit Risk Division
• Head of Retail Collection & Recovery Division
• Head of Corporate & Enterprise Remedial & Recovery Division
• Head of the Enterprise & Commercial Remedial & Recovery Division
• Head of Division/Unit/Functional Unit related to the topic of discussion
Non-Permanent Members Director/SEVP/Head of Division/Unit/Unit related to the meeting material
Note:
*) Specifically, the Director of Human Capital & Compliance has special duties and responsibilities as regulated in the Committee's Work Guidelines.
CREDIT AND BUSINESS POLICY COMMITTEE MEMBERS PROFILES AND CERTIFICATION
The profile of each committee member can be found in the discussion of the Board of Directors Profile and Senior Executive
President (SEVP) Profile. All members of the Credit and Business Policy Committee have fulfilled the specified certification.
CREDIT AND BUSINESS POLICY COMMITTEE STATEMENT OF INDEPENDENCE
The Credit and Business Policy Committee has carried out its duties and responsibilities independently as stated in the
Integrity Pact which is signed periodically.
CREDIT AND BUSINESS POLICY COMMITTEE TRAINING AND/OR COMPETENCY DEVELOPMENT
Information on training and/or improving the competence of the Credit and Business Policy Committee can be found in
the discussion on Training and/or improving the Competency of Board of Directors, Chapter on Corporate Governance
and Competency Development Based on Position Level and Gender Equality in 2023, Chapter on Company Profile of
this Annual Report.
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CREDIT AND BUSINESS POLICY COMMITTEE 6. Formulating and recommending measures to perfect
DUTIES AND RESPONSIBILITIES the implementation of Bank Credit activities.
Credit Policy sub Committee (KKP)
The Credit Policy Sub Committee duties and responsibilities Credit Procedures Sub Committee (KPP)
are as follows: The Credit Procedures sub Committee duties and
1. Establish the Bank Credit Policy (KPB), especially those responsibilities are as follows:
related to the formulation of prudential principles 1. Establishing procedures and operational Credit
in credit for further approval from the Board of provisions;
Commissioners; 2. Establishing Lending Model;
2. Supervise that the Bank Credit Policy can be Lending Model contains operating policies and procedures
implemented and implemented consistently and related to specific credit financing schemes with the terms
consistently and carry out reviews if there are obstacles/ and conditions specially adapted to the market segment,
obstacles in implementing the Bank Credit Policy; industry or area of interest with regard to prudential
3. Conduct regular reviews once every 3 (three) years of banking principles and good corporate governance;
the Bank's Credit Policy and, if necessary, determine 3. Establishing operational procedures and provisions
changes/improvements to the Bank's Credit Policy; for Treasury and International Business/Financial
4. Monitoring and evaluating: Institutions;
a. Development and overall quality of the credit 4. The Governance Policy Division as secretary submits
portfolio; periodic reports/reports on the decisions of the
b. Correctness of the implementation of the authority Credit Policy Sub-Committee (KKP) to all Directors,
on credit decisions; Commissioners & SEVP;
c. Correctness of the process of granting, development 5. The Policy Governance Division as secretary submits
and quality of credit extended to parties related to periodic reports/reports on the decisions of the Editing
the Bank and certain large debtors; Procedures Sub-Committee (KPP) to all Directors &
d. Correctness of implementation of LLL provisions, SEVP.
Good Corporate Governance, and Implementation
of Risk Management; CREDIT PROCEDURES COMMITTEE CHARTER
e. Compliance with statutory provisions and other In carrying out its duties and responsibilities, the Credit
regulations for granting credit; Policy Committee is guided by the Credit Policy Committee
f. Settlement of non-performing loans as stipulated Charter, which is continuously refined and updated in
in the KPB; accordance with developments/changes in applicable legal
g. Bank’s efforts in meeting the adequacy of allowance regulations.This Credit Policy Committee Charter has been
for credits. signed by the Board of Directors and stipulated in Board of
5. Delivering periodic written reports to the Board of Directors' Decree No. KP/440/DIR/R dated October 27, 2022.
Commissioners, on the results of monitoring the
application and implementation of KPB and the results IMPLEMENTATION OF CREDIT & BUSINESS
of monitoring and evaluating matters referred to in POLICY COMMITTEE DUTIES AND
point 4 above. MEETINGS FREQUENCY IN 2023
During 2023, the Credit Policy and Procedure Committee
held 9 (nine) meetings with the following agenda:
No Date Agenda
Proposed Review of the provisions for the appointment of Independent Appraisers or Public Appraisal
Services Office (KJPP)
1 February 3, 2023
Proposed Review of Authority to Decide Non -Restructuring Credit Reviews for Small Segments and
Commercial Segments
Adjustment of the SEVP Remedial & Recovery Function (SRR) as a member of the Credit Committee
2 February 20, 2023
Risk Function Corporate Segment (Incl Large Commercial) and Commercial Segment
Determination and authority to decide the target market for the Large Commercial, Commercial and
3 March 21, 2023
Small Segments
4 April 4, 2023 Regional Business Committee
5 April 17, 2023 Proposed Review of Investment Credit Patterns of Plasma Core Partnership
Proposed Environment, Social & Governance-Based Financing in the Framework of Implementing
6 May 31, 2023 Sustainable Finance (ESG -Based Financing)
Proposed Fast Trex and BWU Fast Trex
7 July 11, 2023 Proposed Review of Credit Purchase Provisions for Procurement and/or Land Management
8 August 21, 2023 Proposed Review Provisions for Providing Commercial Line
9 August 29, 2023 Provisions on Cash Collateral Credit Facility Export Results (CCC DHE)
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HUMAN CAPITAL COMMITTEE (SDM) 3. Evaluate the performance of Division Heads and
Regional Heads;
The Human Capital Committee is a permanent committees 4. Decided on the approval for proposed administrative
at BNI, staffed by all members of the Board of Directors sanctions for the positions of Division Heads and Region
and several Division heads with the following powers: Heads;
1. Decide on policies/provisions in the human capital 5. Approve the delegation of authority in human capital
management related to: management.
a. Planning Officer;
b. Recruitment and Selection; The Human Capital Committee was established based on
c. Competency Training and Development; Board of Directors Decree No. KP/235/DIR/R dated July 18, 2011
d. Employee Performance Assessment; concerning Amendment to the Human Capital Committee,
e. Career Path and Succession; which has been updated through memo No. REN/2/254/R
f. Remuneration; dated June 03, 2016 regarding changes to the Human Capital
g. Industrial relations; Committee (dhi. HR Committee) as well as adjustments in
h. Work Culture. line with changes in BNI nomenclature and organization.
2. Decide on approval for the realignment/promotion
program for the positions of Division Head and Region
Head;
HUMAN CAPITAL COMMITTEE (SDM) STRUCTURE AND MEMBERSHIP
No. Composition of Human Capital (HR) Committee Membership
1. Chairman President Director
1. Director who supervise the Human Capital Strategy Division (Concurrently
2. Permanent Members Alternate Chairman)*
2. Director who supervise the Compliance Division
Sector Directors and/or Officers supervising the Division/Unit/ Functional Units
3. Non-Permanent Members
(if there is no Sector Director) related to meeting material*
4. Secretary Head of Human Capital Strategy (HCT) Division
Note:
*) In the absence of a Director position, the position is replaced by a SEVP or Officer supervising the Division/Unit/Unit related to that field.
HUMAN CAPITAL COMMITTEE MEMBERS 3. Evaluating the performance of the Division Head’s
PROFILES AND CERTIFICATION leadership positions;
The profile of each committee member can be found in 4. Ensuring the delegation of authority in human capital
the discussion of the Board of Directors Profile and Senior management is in accordance with the needs.
Executive President (SEVP) Profile. All members of the
Human Capital Committee have fulfilled the specified STATEMENT OF INDEPENDENCE OF
certification. THE HUMAN CAPITAL COMMITTEE
The Human Capital Committee has carried out its duties
DUTIES AND RESPONSIBILITIES OF and responsibilities independently as stated in the Integrity
THE HUMAN CAPITAL COMMITTEE Pact which is signed periodically.
The duties and responsibilities of the Human Capital (HR)
Committee are as follows: TRAINING AND/OR COMPETENCY IMPROVEMENT
1. Ensuring the human capital policies/provisions are OF THE HUMAN CAPITAL COMMITTEE
consistent and aligned with strategic policy planning. Information on training and/or improving the competence
The human capital policies/provisions include of the Human Capital Committee can be found in the
Human Capital management, Remuneration System discussion on Training and/or improving the Competency
management and Reward and Punishment mechanisms of Board of Directors, Chapter on Corporate Governance
for all BNI employees; and Competency Development Based on Position Level
2. Ensuring the availability of qualified human resources and Gender Equality in 2023, Chapter on Company Profile
and placing them in the right positions to support the of this Annual Report.
leadership positions including Division Head and
Regional Head;
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TEAMS UNDER THE HUMAN CAPITAL COMMITTEE
Teams for the Assessment and Formulation of Human Capital Management System Policy
No. Teams Under the Human Capital Committee (HC) Structure and Membership
1 Chairman Head of Human Capital Strategy (HCS) Division
1. Head of Corporate Development & Transformation (CDV) Division (Concurrently Substitute
2 Permanent Members Chairman)
2. Head of Compliance (CMP) Division
3 Non Permanent Member Division/Unit/ Functional Units Head related to the meeting material
Department Head of Human Capital Strategy (HCS) Division related to the discussion agenda (Not
4 Secretary
concurrently Members)
The Human Capital Management System Policy Assessment & FormulationTeam Duties and Responsibilities are as follows:
1. Managing the research, assessment and evaluation of the effectiveness and quality as well as recommend proposed
changes/improvements to operational policies and mechanisms for policies related to human capital management:
• Employee planning;
• Recruitment and selection;
• Competency training and development;
• Employee Performance Assessment;
• Career paths and succession;
• Remuneration;
• Industrial relations;
• Corporate culture.
2. Managing the proposed delegation of authority in human capital management.
ADVISORY TEAM FOR MANAGEMENT REALIGNMENT
No. Advisory team for Management Realignment Structure and Membership
1. Chairman Human Capital Strategy (HCS) Division Head
1. Division/Unit/ Functional Units Heads who supervises related units (Concurrently
2. Permanent Members Substitute Chairman Head)
2. Division/Unit/ Functional Units Heads related to the meeting material
Department Head of the Human Capital Strategy (HCS) Division related to the discussion
3. Secretary
agenda (Not Concurrent Member)
The Advisory Team For Management Realignment has duties and rsponsibilities including managing planning and
candidate search activities based on predetermined conditions, and recommending the relevant candidates to be
transferred/promoted as leadership staff.
Advisory Team For Administrative Sanctions
Head Office
No. Advisory Team For Administrative Sanctions Structure and Membership - Head Office
1. Chairman Head of Human Capital Services (HCE) Division (Concurrently Member)
1. Head of Compliance Division (CMP)
2. Permanent Member 2. Head of Legal Division (HUK)
3. Head of Division/Unit/ Functional Units related to events/cases or their representatives
3. Secretary Head of Internal Audit Unit (IAD) (Not Concurrently Member)
Regional Offices
No. Advisory Team For Administrative Sanctions Structure and Membership - Regional Offices
1. Chairman CEO Region
1. Area Head Leader who supervises the incidents/cases unit
2. Permanent Member 2. One Head Regional Leader appointed by the Regional Head (CEO Region)
3. Head of Division/Unit/Functional Units related to events/cases or their representatives
3. Secretary Regional Operational Risk Internal Control (ORIC)
The Advisory Team for Administrative Sanctions Duties and Responsibilities, namely Managing the analysis and
assessment activities for the recommendations for administrative sanctions received from the case processing unit, to
then recommends to the decision maker or provides an administrative sanction verdict against the employee related to
the case in accordance with the applicable authority matrix.
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HUMAN CAPITAL COMMITTEE CHARTER IMPLEMENTATION OF THE OF THE HUMAN
In carrying out its duties and responsibilities, the Human CAPITAL COMMITTEE DUTIES IN 2023
Capital Committee is guided by the Human Capital Until December 31, 2023, the Team for Consideration of
Committee Charter, which is continuously refined and Transfer of Leadership Staff (TPMP) has scheduled regular
updated in accordance with developments/changes in meetings at least 2 (two) times a week to discuss transfers of
applicable legal regulations.This Human Capital Committee Branch and Central Leadership staff. Meanwhile, decisions
Charter has been signed by the Board of Directors and on transfers to the positions of Division Head and Regional
stipulated in Board of Directors' Decree No. KP/235/DIR/R Head have been made through 13 Board of Directors
dated July 18, 2011. meetings.The Administrative Sanctions ConsiderationTeam
has held 15 discussion meetings as a form of implementing
risk culture and enforcing employee discipline effectively.
SUBSIDIARIES COMMITTEE (KPA)
The Subsidiaries Committee is one of the Permanent Committees at BNI and was established based on Board of Directors
Decree No. KP/067/DIR/R dated March 7, 2022, which granted the authority to determine and manage policies and Corporate
Actions of BNI Subsidiaries in order to create Subsidiaries that are highly competitive and can grow sustainably, in
accordance with Board of Directors' Decree No. KP/067/DIR/R dated March 7 2022 regarding the Arrangement of the
Subsidiary Company Committee (KPA) and changes to the composition of the KPA cfm membership. CDV Memo No.
CDV/2/1516/R dated 20 December 2023 concerning the Subsidiary Company Committee (KPA).
SUBSIDIARIES COMMITTEE STRUCTURE AND MEMBERSHIP
No. Subsidiaries Committee Structure and Membership
1 Chairman President Director
2 Deputy Chairman Vice President Director
3 Secretary Head of Subsidiaries Management Division
1. Finance Director
Permanent Members at the Board
2. Risk Management Director
of Directors and SEVP level (voting
3. Director of Subsidiary Development regarding the material to be discussed
member) 4. SEVP Corporate Development & Transformation
4 Permanent Members at the Board of
Directors and SEVP level (Non-voting Human Capital & Compliance Director
member)
Non-Permanent Members at Director
Directors and SEVP related to the material that attended as an invitation
level 7 SEVP (Voting members)
Note :
*) Specifically the Human Capital & Compliance Director has specific duties and responsibilities that are regulated in the committee’s work guidelines.
SUBSIDIARIES COMMITTEE MEMBERS Competency Development Based on Position Level and
PROFILES AND CERTIFICATION Gender Equality in 2023, Chapter on Company Profile of
The profile of each committee member can be found this Annual Report.
in the discussion of the Board of Directors Profile and
Senior Executive President (SEVP) Profile. All members SUBSIDIARIES COMMITTEE DUTIES
of the Subsidiary Committee have fulfilled the specified AND RESPONSIBILITIES
certification. 1. Determining the Subsidiaries strategies and targets;
2. Establishing business initiatives for the Company’s
SUBSIDIARIES COMMITTEE equity participation in Subsidiaries;
STATEMENT OF INDEPENDENCE 3. Approving the Corporate Action plan and BNI
The Subsidiary Company Committee has carried out its Incorporated equity participation;
duties and responsibilities independently as stated in the 4. Evaluating the Subsidiaries financial performance;
Integrity Pact which is signed periodically. 5. Appointing the Subsidiaries Management;
6. Determining the Remuneration for Subsidiaries
SUBSIDIARIES COMMITTEE TRAINING AND/ Management;
OR COMPETENCY DEVELOPMENT 7. Establishing the Subsidiaries RKAP;
Information on training and/or improving the competence 8. Determining the Subsidiaries GMS implementation
of Subsidiary Committees can be seen in the discussion and agenda;
on Training and/or improving the Competency of Board 9. Establishing the power of attorney to represent the
of Directors, Chapter on Corporate Governance and company as a shareholder in the Subsidiary Company.
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SUBSIDIARIES COMMITTEE CHARTER
In carrying out its duties and responsibilities, the Subsidiaries Committee is guided by the Subsidiaries Committee Charter,
which is continuously refined and updated in accordance with developments/changes in applicable legal regulations.This
Subsidiary Committee Charter has been signed by the Board of Directors and stipulated in Board of Directors' Decree
No. KP/067/DIR/R dated March 7, 2022.
IMPLEMENTATION OF DUTIES AND FREQUENCY OF SUBSIDIARIES COMMITTEE MEETINGS
During 2023, the Subsidiary Company Management Committee held meetings with the following agenda:
No Date Agenda
1 March 27, 2023 Plans for Additional Capital in BNI Multifinance
2 May 30, 2023 Approval of the Subsidiaries AGMS Agenda for the 2022 Fiscal Year
Update, Approval and Consultation on BNI Ventures Strategic Steps (including approval of
3 July 31, 2023
changes to the BNI Ventures Investment Committee)
4 September 4, 2023 Consultation on BNI Ventures Participation in Merah Putih Fund (MPF)
5 November 22, 2023 Consultation on Subsidiaries Business Plan 2024
6 November 22, 2023 Capital Injection in BNI Multifinance Phase 2
INTERNAL AUDIT UNIT
Based on the Financial Services Authority (SEOJK) Circular The Assurance Function includes the Risk Based Audit based
Letter Number 35/SEOJK.03/2017 concerning Internal on the risk assessment analysis results, while the consulting
Control Systems for Commercial Banks, Internal Control function is carried out both formally and informally, and
is an ongoing monitoring mechanism established by the involves independent reviews of the launch of new products
Bank’s Management to support the Bank performance or activities (according to OJK regulations) and special
objectives achievement, increase value for stakeholders, assignments requested by management or at the initiative
minimize potential losses and maintain compliance with of the IAD.
applicable laws and regulations. BNI has implemented an
effective and efficient Internal Control System by separating
functions between the Risk Taking Unit (First Line Roles), To support its function, the Internal Audit Unit has refined
Risk Control Units (Second Line Roles) and Risk Assurance audit methodology and innovated in the use of the
Units (Third Line Roles). Audit Management System so that the implementation
of assurance and consultation is in line with business
The Internal Audit Unit (IAD) as the third line in the Three developments, thus having a good impact in encouraging
Lines Model, plays a role in monitoring activities and improvements in the quality and effectiveness of risk
encouraging corrective actions for deviations or weaknesses management as well as the adequacy and effectiveness
to play a role in ensuring the adequacy and effectiveness of internal control, including ensuring quality. performance
of risk management and internal control. achievement.
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HEAD OF INTERNAL AUDIT PROFILE
The Internal Audit Unit is led by Anang Basuki, CIA effective since February 16, 2021, with the position of Executive Vice
President in accordance with Directors' Decree No. KP/057/DIR/R. The brief profile of the Internal Audit Unit Leader is as
follows:
ANANG BASUKI, CIA, IIAP
Head of Internal Audit Unit
Nationality
Indonesian citizen,
Domicile
DKI Jakarta, Indonesia
Place, Date of Birth, Age
54 years old, as of December 31, 2023
Education
Bachelor's degree in Accounting from Gadjah Mada University (1992)
Qualification or Certification
1. Level 1-4 Risk Management Certification;
2. Certified Internal Auditor from The Institute of Internal Audit;
3. Certified Six Sigma (Green Belt) from Pivotal Resources Asia;
4. Silver Certificate 4 Disciplines of Execution (4DX) Leader;
5. ISO 9001:2015 Interpretation & Documented Information;
6. Certification of Operational Risk Management Implementation in Banking Level IV.
Work Experience
1. Auditor at PT Bank Negara Indonesia (Persero) Tbk (1997 – 2004)
2. Audit Control Manager (2005 – 2007)
3. Head of Support Group (2007 – 2008)
4. Branch Manager at Mojokerto Branch (2008 – 2010)
5. Branch Manager at Malang Branch (2010)
6. Deputy General Manager of the Internal Audit Unit in charge of IT Audit, Strategic Function Audit and Fraud Investigation (2010 – 2013)
7. CEO Regional Office 02 (2013 – 2014)
8. Head of Internal Audit Unit (2014 - 2015)
9. Head of Credit Administration Division (2015-2017)
10. Chief Learning Officer at BNI Corporate University (2017-2021)
11. Head of Internal Audit Unit (2021 – present)
Legal Basis for Appointment
Appointed as Head of the Internal Audit Unit based on Board of Directors' Decree No. KP/057/DIR/R.
Term of Office
(February 16, 2021 – Present)
Concurrent Positions
Chairman of the Supervisory Board of the Bank Internal Auditors Association (IAIB) Management 2023 – 2026
TRAINING AND/OR IMPROVING THE COMPETENCY OF INTERNAL AUDIT UNIT HEAD
Competency Development/Training
Implementation Time Organizing Institution
Materials
The IAD leader becomes a resource person regarding Audit/Internal Control, Governance, Risk & Compliance for BNI's internal
environment and as a speaker at the Internal Audit Professional Organization Conference
Speaker in Operational Risk Workshop at
January – May 2023 BNI University (BNU)
Regional Office 01, 04, 05, 06, 15, & 17
Speaker in KUR Implementation Supervision
January 2023 BPKP
Forum
Speaker in Code of Ethics and Fraud
Awareness in Audit Committee Working Visit
February & June 2023 Corporate Secretary (CSE)
at Regional Office 15 Jakarta Kemayoran &
Regional Office 16 Merauke, Papua
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Competency Development/Training
Implementation Time Organizing Institution
Materials
Speaker in IAIB National Conference 2023
theme "The Future Role of Internal Audit in July 2023 IAIB
the Financial Services Industry"
Speaker in Commercial Motivational
August 2023 BNI
Session
Public Training/Conference
IIA National Conference 2023 theme
August 2023 Institute of Internal Auditors (IIA) Indonesia
“Staying Relevant”
BLMN GRC Masterclass 2023 Training ESG
Theme for ESG Governance Board Speaker September 2023 SOE Ministry
: Leyal Savas
Forum on Strengthening Governance and
September 2023 SOE Ministry
Financial Reporting Integrity
Risk Management Public Lecture and
Discussion of Tridharma of Education at September 2023 SOE Ministry
Master of Management
In House Training
Employee with Integrity Award for
Commitment to Reporting Gratifications in March 2023 BNI
2023
BNI Culture Transformation Internalization
August 2023 Human Capital Strategy (HCS)
Workshop
INTERNAL AUDIT ORGANIZATIONAL STRUCTURE
General Meeting of
Audit Committee Shareholders (GMS)
Board of Commissioners President Director
Internal Audit Head
Wholesale &
IT Audit & Corporate Function Investigation &
International Network & Retail Digital & Operations Audit Development
Surveillance & Subsidiaries Audit Whistleblowing
Business Audit Audit Department Audit Department Department
Department Department System Department
Department
Corporate,
Institutional & Network & Digital Wholesale Corporate Audit Planning &
IT Strategy Audit Investigation
Syndication Banking Service Audit Audit Function Audit Development
Business Audit
Retail
Enterprise IT Apps, Audit Quality
Productive & Subsidiaries & Whistleblowing
& Commercial Digital Retail Audit Infrastructure & Control & Report
Business Program GRC Audit System
Business Audit Dev. Audit Analysis
Audit
International Monitoring &
Consumer Audit Operations Audit Surveillance
Business Audit Counterparty
General Services
Section
IAD's position in the BNI organization is directly responsible to the President Director, with a direct line of communication
(dotted line) to the Board of Commissioners/Audit Committee, as stipulated in Directors' Decree No. KP/132/DIR/R dated
6 April 2023 concerning Organizational Structuring of the BNI Board of Directors and Directors' Decree No. KP/136/DIR/R
dated 12 April 2023 concerning Organizational Arrangement of Head Office Divisions/Units/Functional Units.
The Head of IAD is appointed and dismissed by the President Director after obtaining approval from the Board of
Commissioners by considering the recommendations of the Audit Committee and reporting to the Financial Services
Authority (FSA).
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DUTIES AND RESPONSIBILITIES OF 5. Preparing and reviewing the internal audit charter
THE INTERNAL AUDIT UNIT periodically;
The implementation of the internal audit function as 6. Preparing the Annual Audit Plan and Annual
stipulated in the Financial Services Authority Regulation Consultation together with the President Director and
concerning the Implementation of the Internal Audit Board of Commissioners approved budget allocation
Function in Commercial Banks, is the responsibility of the by considering the Audit Committee recommendations
Board of Directors, The Board of Commissioners, and the and monitoring its implementation;
Audit Committee through the Internal Audit Unit with the 7. Reporting immediately any audit findings that are
following duties: thought may interfere with BNI’s business continuity to
1. Assisting the President Director and the Board of the President Director and the Board of Commissioners,
Commissioners in conducting supervision by describing with copies to the Audit Committee and the director in
the planning, implementation and monitoring of audit charge of the compliance function, as well as monitoring
results in operational terms; the follow-up;
2. Examining and assessing the efficiency and effectiveness 8. Carrying out follow-up monitoring of audit results as
of finance, accounting, operations, human resources, well as periodically submitting a Pending Follow-up
marketing, information technology and other activities Report on Audit Results to the President Director and
through audits; the Board of Commissioners; and
3. Identifying all possibilities to improve and increase 9. Ensuring the use of external party services is only
the efficiency of the use of resources and funds used; temporary in nature so as not to affect the independence
4. Providing recommendations for improvements and and objectivity of the IAD function, and is in accordance
objective information on the examination results in with the BNI internal audit charter.
the form of an Audit Report and submit the report to
the President Director and the Board of Commissioners AUTHORITY OF THE INTERNAL AUDIT UNIT
with copies to the Audit Committee and the Director in In order to the duties and responsibilities can run with
charge of the Compliance function; optimal results, the Internal Audit Unit is given the authority
5. Providing consulting services to BNI internally to to:
add value and improve the quality of control, risk 1. Have full, free and unlimited access to BNI records,
management, and corporate governance as long as it information, employees, funds, assets, locations/areas,
does not affect the independence and objectivity of the and other resources, including BNI’s subsidiaries/
IAD, and adequate resources are available; affiliates/financial service institutions, relating to the
6. Carrying out follow-up monitoring of audit results as implementation of audits and consultation;
well as periodically submit a Pending Follow-up Report 2. Conduct verification, interviews, confirmations,
on Audit Results to the President Director and the Board and other audit techniques with customers or other
of Commissioners with copies to the Audit Committee, parties related to the implementation of audits and
as well as the Director in charge of the Compliance consultations;
function; and 3. Communicate directly with the Board of Directors, the
7. Conducting an in-depth audit at the request of the Board Board of Commissioners and Audit Committee;
of Directors and/or Commissioners, or as a follow-up 4. Conduct regular and incidental meetings with the Board
to the general audit results of an object or event that of Directors, the Board of Commissioners and the Audit
is suspected to contain indications of violation and/or Committee;
fraud if necessary. 5. Attend strategic meetings;
6. Request assistance from other work units or use the
In addition, the Head of Internal Audit duties and services of external parties in conducting audits if
responsibilities are as follows: deemed necessary; and
1. Ensuring the internal audit function is in accordance 7. Coordinate and build synergistic relationships with
with the Internal Audit Function in Commercial Banks other assurance units/functions (compliance unit and
and the Internal Audit Code of Ethics; risk management) in order to obtain comprehensive
2. Allocating audit resources, determining the objectives, and optimal audit results.
scope, and audit plans or schedules and techniques;
3. Determining strategies, methodologies, tools, audit INTERNAL AUDIT UNIT OBJECTIVITY
approaches as well as implementation of quality control Internal Audit Unit provisions govern the implementation
in carrying out predetermined main tasks, including of audit assignments to maintain objectivity, and include:
subsidiaries/affiliates/financial service institutions 1. It is regulated in the Code of Ethics that must be obeyed
owned by BNI, relating to the implementation of audits by all auditors.
and consultations; 2. They are not allowed to be involved/conduct business/
4. Ensuring that IAD Auditors follow continuous operational activities, including:
professional development and adequate training
in their fields in order to keep abreast of company
developments;
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a. Having the authority and responsibility or being b. Carry out audits in accordance with the Standards
involved in/or conducting operational activities in for the Bank’s Internal Audit Function and/or other
BNI or its subsidiaries/affiliates/financial service applicable audit standards; and
institutions; c. Improve competence continuously.
b. Holding concurrent duties and positions for the
implementation of operational activities BNI or its AUDIT QUALITY CONTROL
subsidiaries/affiliates/financial service institutions; Audit quality control through the Quality Assurance and
and Improvement Program (QAIP) is designed to evaluate the
c. Being involved in making decisions on BNI conformity of Internal Audit activities with standards and the
operational activities. application of a code of ethics, including the development
3. Does not have a relationship that creates a potential of audit methodology and refinement of audit programs
conflict of interest, such as: so that they comply with best practice and follow the
a. Having a familial relationship with employees in development of existing business processes. Quality control
the auditee unit up to the second degree, both over the implementation of the internal audit function is
horizontally and vertically; carried out by external and internal parties.
b. The auditor has been an employee in the auditee
unit, both as a Head or Non-Head; In accordance with POJK No. 1/POJK.03/2019, quality control
c. Is conducting an audit of an audit object where the by external parties through a review of the implementation
internal auditor was previously involved in providing of the internal audit function is carried out at least once
consulting services/other tasks regarding the object. every 3 (three) years. A review of BNI's internal audit
4. Not being involved in activities or having a relationship function was carried out by PT RSM Indonesia Konsultan
that will cause a conflict of interest in 2021 with the results:
5. Regulated in the cooling-off period policy, including:: 1. “In general, internal audit activities comply with the
a. Reassignment of the auditor to the unit/auditee provisions of OJK Regulation No.1/ POJK.03/2019
where a potential conflict of interest can be given concerning the Implementation of the Internal Audit
at least after the audit of the auditee unit conducted Function in Commercial Banks, as well as OJK
1 (one) time and/or after a period of 1 (one) year Regulation No. 38/ POJK.03/2016 and OJK Circular No.
has passed; and 21/ SEOJK.03/2017 concerning Implementation of Risk
b. Not allowed to audit an auditee 2 (two) times in a Management in the Use of Information Technology by
row as team leader. Commercial Banks, particularly related to the Internal
Audit Process”;
In addition, Internal Audit Unit has a code of ethics that all 2. The effectiveness in using the Audit Management
auditors must obey, as follows: System (FAST) application for Application Controls
1. Integrity and General Controls has been running well, where
a. Carrying out their duties honestly, diligently, and the application has become the catalyst for the digital-
responsibly; based audit process.
b. Complying with the law and making disclosures
in accordance with the laws and regulations and In addition, the implementation of the internal audit function
the profession; by internal parties in accordance with the International
c. Not intentionally/consciously becoming involved in Professional Practices Framework (IPPF) standards is carried
prohibited/illegal activities, not taking actions that out through:
can damage Internal Audit’s credibility and internal a. On going Monitoring (Continuous Monitoring)
audit profession; Continuous monitoring is carried out to ensure that the
d. Supporting goals of BNI and Internal Audit Unit. audit process for each assignment is effective, including
2. Confidentiality ensuring that planning and reporting activities are
a. Being careful in using and maintaining information carried out in accordance with internal audit policies
obtained in the execution of their duty; and and procedures.
b. Not using information for the benefit of anyone and/ b. Periodic Self-Assessments:
or in any way that would conflict with the law and/ Periodic assessments are carried out to evaluate
or Company provisions. comprehensive internal audit activities that focus on:
3. Competency • Conformity with the Internal Audit Charter, IIA
a. Carry out duties in accordance with their knowledge, Definition of Internal Audit, Code of Ethics and
skills and experience; Standards.
• Audit quality includes quality of supervision and
compliance with internal audit methodology.
• Infrastructure, including policies and procedures
that support internal audit activities.
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AUDIT METHODOLOGY Financial Services Authority Regulations No. 1/POJK.03/2019
The Internal Audit Unit prepares an audit plan using a Risk concerning the Internal Audit Function in Commercial
Based Audit approach, namely: Banks and the prevailing professional audit standards, and
1. Preparation of Audit and Consultation Work Plans using includes the IAD Vision and Mission, the IAD Structure and
a Macro & Micro Assessment approach. Position, the IAD Duties and Responsibilities, Authorities,
a. Macro Assessment, of BNI's overall performance Code of Ethics, Independence and Objectivity, Objectives
and risk indicators with the aim of identifying and Scope of Audit Activities, Auditor Requirements and
certain themes/topics that will be the focus of the Development, Audit Risk and Legal Protection to Head and
audit with an orientation towards business process Auditors, Audit Quality Control Program, IAD Integrated
improvement, in line with BNI's General Policy of Governance Function, and IAD Relations with external
the Board of Directors (KUD), considering BNI's Risk auditors.
Profile in accordance with the Risk Management
Committee ( RMC), input or concerns from the Board INTERNAL AUDIT WORK PROGRAM FOR 2023
of Directors and Senior Management, conditions/ In order to support the achievement of BNI's 2023 strategy,
issues that occur in accordance with BNI business IAD has developed an initiative strategy outlined in the 2023
developments. IAD Business Plan and work program in the 2023 Audit and
b. Micro Assessment, a process of assessing the Consultation Plan, including:
risk level of auditee units is carried out through 1. Strengthening the Internal Control System (SPI) to
assessing the risk level based on predetermined identify and manage risks so that they are within
risk parameters. Identify high risk audit objects to tolerance limits (risk appetite) and provide adequate
determine audit priorities. confidence in achieving company goals through:
2. Implementation of audits, to ensure the adequacy and a. Strengthening the Internal Control System (SPI) of
effectiveness of risk management and internal control, Subsidiary through optimizing the Integrated SKAI
supported by establishing an audit rating methodology function of Subsidiary Companies to support BNI
for risk management and internal control. The rating Group Synergy, evaluating SPI of Subsidiary, and
scales determined are satisfactory, good, needs carrying out audits of Subsidiary.
improvement, and unsatisfactory as well as rating b. Strengthening the Internal Control System (SPI)
assessment components for credit activities and non- of Foreign Offices to support the strengthening of
credit/operational activities.The audit rating assessment international business networks, including through
mechanism is automatically generated through the optimizing risk control of KLN business activities,
Audit Monitoring System (FAST) from the level of evaluating KLN SPI, and supervising & coordinating
significance per finding (low, medium, high, & critical). the implementation of KLN audits.
3. Audit reporting, including in the form of an Audit Results c. Implementation of BNI Wide Internal Control System
Report on the implementation of all audit activities and (SPI) evaluation.
Audit Results Principles (PPHA) which are reported 2. Business Process Improvement in the Corporate,
quarterly to the Financial Services Authority (FSA). Commercial & SME, Consumer, Network & Services
and Digital Business segments to support BNI's MAP
To support the optimization of its functions, the Internal strategy through carrying out activity audits.
Audit Unit has carried out initiatives to improve audit 3. IAD Value Added Services to support the acceleration of
methodology and innovate the development of audit tools BNI's business strategy by increasing IAD's partnerships
as follows: with units at BNI to encourage operational process
1. Digital capability in developing data processing systems/ improvements through initiating operational process
applications in the form of enhanced reports distributed improvements, monitoring monitoring of certain
through the ASR application. activities, and implementing Independent Reviews.
2. Improvements to the Audit Management System (FAST) 4. Optimizing the Early Warning System (EWS) by
in the form of enhanced Reports and Dashboards in the increasing the automation of the detection process
FAST application. through enhanced Exception Report (ER) and Selected
3. Optimizing the Early Warning System by increasing the Report (SR) as well as limited reviews as a follow-up
automation of the detection process through enhancing to the EWS which is part of the Surveillance function.
the Exception Report (ER) and Selected Report (SR) 5. Digital capability in developing data processing systems/
applications in the form of enhanced reports distributed
INTERNAL AUDIT CHARTER to operational units in the ASR application, enhanced
(INTERNAL AUDIT CHARTER) Reports and Dashboards in the FAST application, and
In carrying out his duties, the Internal Audit guide Unit the use of outsourced IT Auditors.
duties are carried out based on the Internal Audit Charter 6. New model methodology and audit tools that are agile
that was signed by the President Director and the Board and flexible as well as strengthening programs and
of Commissioners. This charter was also stipulated in developing auditor competency in order to support
Board of Directors' Decree No. KP/139/DIR/R dated April the transformation of Human Capital, Culture and
14, 2021.The Internal Audit Charter is prepared based on the Operations.
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7. Whistleblowing System (WBS) management is 2. Optimizing surveillance analytics data for thematic/
implemented to support the realization of good and activity audits, determining audit sampling that focuses
professional corporate governance, including improving more on symptoms, and/or optimizing continuous
processes to increase SLAs and improving criteria to auditing.
identify problems with the quality of business processes 3. Optimizing consultative functions, including in the
and leadership. form of Independent Reviews on the issuance of new
products/activities and reviewing and monitoring BNI
Based on the results of a study of the Company's direction business projects/digital activities, reconciling digital
in 2023, risk assessment, audit implementation priorities, transactions, fintech and cyber security.
HR availability, and challenges that must be faced by IAD, 4. Carry out audits of delivery channel units in accordance
including the transformation of NWOW with an agile and with risk based audits.
lean organization, as well as the trend of bank digitalization
in meeting customer needs which leads to transaction- IAD AUDIT & CONSULTATION REALIZATION IN 2023
based digital, then IAD determines the audit implementation The 2023Audit and consulting realization reached 118,10%
strategy for 2023, as follows: of the target, with audit delivery channels, Division, KLN and
1. Increase audits on one particular activity/issue that has Subsidiaries audit realization reaching 95,3% , andThematic
a strategic impact on the bank as well as activity audits Audits, IT Activities, Non-IT Applications, IT Applications,
with a focus on the development of follow-up audits of Independent Reviews, Consultation and Mandatory Audit
previous activities and considering the development of reached 133.7%, as follows:
the BNI NWOW organization, including strengthening
Operational Risk (formation of a Senior Operation Risk
Executive-SORX).
REALISASI AUDIT 2023
94%
116
109
Realization
123,3% RAT Target
74
141,7% 60 188,9%
17 17
12
150% 9
80%
6
5 150%
4 100% 4
3
2 2 2
1
Delivery KLN Mandatory Division Subsidiaries Thematic/IT Independent Consultation Surprise
Channel Audit activities incl. Review
Applications
IT and Non IT
• Apart from carrying out assignments according to RAT, IAD has carried out 38 Ad-Hoc Assignments, including:
a. Assignment to review Debtor Write-Offs of 10 Corporate Debtors.
b. Assignment of Corporate, Enterprise and Commercial Tax Arrears
c. Assignment to review Enterprise Banking debtors for 7 groups (17 debtors).
d. Additional Independent Review of 8 assignments (incl. 1 IR as Consultation realization – IR eCP Jalin)
e. Additional Mandatory Audit (2 Assignments, ISO 303010:2019, ISO 9001 and SWIFT BNI Wide)
f. Audit Subsidiaries (2 Assignments)
g. BNI Event Consultation (2 Assignments)
h. 1 KUR Surprise Audit Assignment
• During 2023, IAD will carry out 28 in-depth audits, of which 15 assignments carried out by the auditor general.
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COMPLETION OF FOLLOW-UP RESULTS
As part of the audit process/stages, after reporting the audit, the audit activity that must be carried out is 4 monitoring
the audit results. Monitoring activity is an activity to find out and ensure the implementation of follow-up audit results
including the completion of IAD Recommendations and Disposition of the Board of Directors, both by the auditee and
other related parties.
Every quarter, IAD submits the progress on the completion of follow-up audit results in the form of a Pending Report on
the Follow-Up of Audit Results to the Board of Directors and the Board of Commissioners through the Audit Committee
as an effort to encourage completion rates, evaluation materials and monitoring of BNI's performance.
The level of completion of follow-up to Audit Recommendations and Directors' Disposition on audit results is as follows:
99,67 % 99,71% 99,63%
29.884
29.786
25.655
23.643
16.976
16.927
Dec 2021 Dec 2022 Dec 2023
Total Maturity Finished Completion progress
Apart from monitoring IAD audit results, , IAD also monitors the follow-up to external party audit results. In connection
with the IAD function as a liaison for external parties (OJK, BI, BPK and KAP),During 2023, the follow-up on the external
audit results shown in the following table:
Period to December 2023
Audit
Finished In Progress
Bank Indonesia (BI) 114 16
Indonesia Financial Services Authority (FSA) 1154 14
RI Financial Audit Board (BPK RI) 330 53
Public Accounting Firm (KAP) 16 1
IAD HC COMPETENCY COMPOSITION AND DEVELOPMENT
IAD HC Personnel
The Internal Audit has 201 (two hundred and one) employees as shown in the following diagram:
Head of Internal Audit 1
Department Head 7
Lead Auditor 12
AVP Unit Supporting Audit 4
Senior Auditor 47
MGR Unit Supporting Audit 14
Auditor 96
AMGR Unit Supporting Audit 17
Administration Assistant 3
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IAD HC COMPETENCY DEVELOPMENT
The Internal Audit Unit is committed to carrying out developing the auditors’ competencies and capabilities. To support
competency development, IAD has establishes a minimum annual training/refreshment period policy, which all auditors
are required to take part in a capability development program. The competency development carried out by IAD during
2023, was as follows:
Competency Development/Training
Organizing Institution Implementation Time
Materials
Annual Training
Annual Auditor Training BNI University (BNU) January 2023
Online/Offline Workshop & Webinar
Socialization of Coordinating Ministerial Decree
No. 1 and No. 2 of 2023 regarding People's BNI University (BNU) February 2023
Business Credit (KUR)
Fraud Awareness Series: It Will Happen to Me:
Efforts to Develop Risk-Culture and Peer Review BNI University (BNU) February 2023
to Prevent Internal Fraud
BNI Corpu Knowledge Supplement: "The
Internal Audit (IAD) &
Importance of Good Records Management for March 2023
BNI University (BNU)
BNI"
Socialization regarding Consumer & Community
Protection in the cfm Financial Services Sector. Customer Experience Center (CXC) November 2023
POJK No.6/POJK.07/2022
Credit Tools Training (SIMON & Customer
Prima) with the theme "The Future of Artificial BNI University (BNU) December 2023
Intelligence"
Credit Tools (CONNECT) training with the theme
BNI University (BNU) December 2023
"Leadership in Network"
Go Live Media Socialization of Incoming and
Outgoing Letters on the e-Archive Application Procurement Fixed & Assets (PFA) December 2023
(BEARS)
Certification Training Program
Risk Management Certification Maintenance
Program (SMR) Qualification Level 4 (Equivalent BNI University (BNU) December 2023
to Level 1)
Risk Management Certification Maintenance
Program (SMR) Qualification Level 5 (Equivalent BNI University (BNU) December 2023
to Level 2)
In-House Online Training
Mandatory E-Learning:
• Gratification Control & Anti-Bribery
Management System
• Anti Fraud Awareness
• Anti-Money Laundering
BNI University (BNU) January – December 2023
• Work Culture
• Good Corporate Governance
• Risk Culture
• Sustainability Finance
• Core Value AKHLAK
Internal Sharing Session
In addition to developing auditor competency above, IAD continues to increase auditor competency through internal sharing
sessions to improve audit capabilities and accelerate auditor knowledge of the latest BNI business developments.
Workshop Enhancement FAST IAD & BNU January 2023
Sharing Session: “Risk Management” IAD February 2023
Sharing Session with the theme:
• Trade Finance
• Audit of Procurement Activities
• Digital Loan Audit and Digital Verification IAD February 2023
& Prevention System for Consumer Credit
Document Management
• IT for non Delivery Channel
Socialization of New Rating 2023 IAD February 2023
Socialization of Re-Checking Audit Methodology IAD May 2023
Socialization of NWOW IAD Implementation IAD June 2023
Internal Audit Quality Month IAD July 2023
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Competency Development/Training
Organizing Institution Implementation Time
Materials
IAD Literacy Month Sharing Session with the
theme:
• Critical Activities
• Anti-Money Laundering & Prevention of
Deepening Terrorism (APU PPT)
• BNI Whistle Blowing System
IAD December 2023
• Limited Tender Procurement
• Completeness of Audit Working Papers
• APK Fraud Analysis and Mitigation
• People's Business Credit (KUR) Awareness
• Lessons Learned BCM and Critical Inspection
points
Konferensi
National Conference 2023 theme "The Future
Role of Internal Audit in the Financial Services IAIB July 2023
Industry"
IIA National Conference 2023 theme “Staying
IIA Indonesia August 2023
Relevant”
INTERNAL AUDIT CERTIFICATION
IAD is committed to continuously improving auditor competency and knowledge, through continuous education and
training so they can attain adequate qualifications.The certifications obtained by IAD employees during 2023 are as follows:
National Certification International Certification
National Certification Realization in 2023 International Certification Realization in 2023
SMR 1 26 CIA 2
SMR 2 73 CBA 2
SMR 3 8 CISA 2
SMR 4 3 CFE 1
CBIA 1 52 CISM 2
CBIA 2 54 CEPPM 4
CITPE 12 CEH 4
CA 7 CHFI 6
CREDIT SKILL OMEGA 8 IT IL 17
COMPLIANCE 1 Lvl. Officer 2 CDSM 3
ISO 9001 : 2015 10 CRISC 1
ISO 2001 : 2015 1 CGEIT 1
ISO 37001 : 2016 23
ISO 30301 : 2019 1
Archiving Certification (ANRI) 1
PARTICIPATION IN THE INTERNAL AUDIT UNIT PROFESSIONAL ASSOCIATION
In order to broaden the insight and professional competence of internal auditors, Internal Audit Unit Auditors have
participated in Internal Audit professional associations, including:
Scope of
Name of Association/ Membership
Name Position Association/
Organization Roles
Organization
Bank Internal Auditor Association Chairman of the
Anang Basuki Internal Audit Head National
(IAIB) Supervisory Board
Audit & Surveillance Information Systems Audit and ISACA Indonesia
M. Irfan Maulana Marketing Director
Department Head Control Association (ISACA) Chapter
Network & Retail Audit Bank Internal Auditor Association Head of Research &
Laksmi Sofiatin National
Department Head (IAIB) Development
Internal Audit Head
Anang Basuki The Institute of Internal Auditors
Lead Auditor Digital Retail International Member
Dias Puspita (IIA) Indonesia
Audit
Corporate Function
Association of Certified Fraud
Imam Wibowo Sakti & Subsidiaries Audit International Member
Examiner (ACFE)
Department Head
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MEETINGS WITH THE BOARD OF COMMISSIONERS, DIRECTORS AND AUDIT COMMITTEE
Throughout 2023, the Internal Audit Unit held 33 (thirty three) meetings with the agenda and attendance level for each
member of the Internal Audit Unit as follows:
No. Meeting Date Meeting Agenda Information
1 January 19, 2023 Individual BNI Health Level Self Assessment Results as of December 31, 2022 Board of Commissioners
Evaluation of the Internal Audit Function Period Smt. II/2022:
• Realization of RAT Internal Audit
• Evaluation of the main points of the audit results
2 24 Januari 2023 Komite Audit
• Follow-up on Internal Audit and External Auditor Examinations
• Whistle Blowing System (WBS) Management
• Evaluation of the FAST Application
3 January 26, 2023 Approval of BNI DPLK Risk Management Policy Board of Commissioners
Progress on Review Results of BNI's Proposed Risk Appetite Statement (RAS) Risk Monitoring
4 January 31, 2023
for 2023 Committee
• Integrated Governance
5 February 7, 2023 Discussion of General Internal Control System Policy (KU SPI) Committee
• Board of Directors
• Evaluation of Integrated Risk Profile and Integrated KPMR of Smt. II/2022
• Evaluation of Self-Assessment Results on Integrated Governance for the
• Integrated Governance
Smt period. II/2022
6 February 7, 2023 Committee
• Evaluation of the Implementation of Integrated Compliance and APU PPT
• Board of Directors
Functions of Smt. II/2022
• Evaluation of the Effectiveness of Anti-Fraud Strategies and Subsidiary WBS
7 February 28, 2023 Discussion of Delivery Channel Audit Rating Updates for 2023 Audit Committee
• Evaluation of the Effectiveness of the Integrated Internal Control System
(SPI) of Smt. II/2022
Integrated Governance
• Evaluation of the Effectiveness of the Integrated Audit Work Unit of Smt.
8 March 21, 2023 Committee
II/2022
Board of Directors
• Improving the Quality & Number of Auditors in Subsidiary
• Internal Audit Results of Subsidiary and Follow-Up
9 April 6, 2023 Review of General Internal Control System Policy (KU SPI) Board of Commissioners
Evaluation of Internal Audit Function Period QI/2023:
• Realization of RAT Internal Audit
10 April 11, 2023 • Evaluation of the main points of the audit results Audit Committee
• Follow-up on Internal Audit and External Auditor Examinations
• Whistle Blowing System (WBS) Management
11 April 18 2023 Annual Audit and Consultation Plan (RAT) 2023 Audit Committee
1. SDV presentation regarding:
• Executive summary of financial performance of all Subsidiary Q I/2023
• Latest issues in all Subsidiary
2. Presentation by SDV and TKT Committee Members/Commissioners from • Integrated Governance
12 May 16, 2023 Bank Mayora and BNIMF regarding: Committee
• Deepening of the financial achievements and performance of Bank • Board of Directors
Mayora and BNIMF, including synergies with the Main Entity and
between Subsidiary QI/2023
• Progress of transformation of BNIMF and Bank Mayora
Preparation for the Audit Committee Visit to DC and DRC and Presentation of
13 May 23, 2023 Concern/Audit Results on Technology & Information and the Adequacy of BNI Audit Committee
Cyber Security.
SDV presentation with TKT Committee Members/Commissioners from BNI
Sekuritas (BNIS) and BNI Asset Management (BNIAM) regarding:
• Integrated Governance
• Brief Highlights of Financial Performance of BNI Subsidiary Smt. I/2023
14 July 18, 2023 Committee
• Deepening into Financial Achievements and Compliance, Audit, and Risk
• Board of Directors
Issues at BNIS, BNIAM, and BNI Securities Pte Ltd (including BNI, BNIS,
BNIAM, & BSPL Synergy)
Evaluation of the Internal Audit Function Period Smt. I/2023:
• Realization of RAT Internal Audit
15 July 25 2023 • Main Audit Results Audit Committee
• Follow-up Process for Internal Audit and External Auditor Examinations
• Whistle Blowing System (WBS) Management
End to End BNI Move Application, Implementation and Evaluation of
16 August 1, 2023 Audit Committee
Implementation
Continued Debtor Discussion in the Commercial Banking Segment for SBK • Board of
17 August 3, 2023 Jakarta, SBK Jakarta Pondok Indah, SBK Jakarta Kota, SBK Tangerang, SBK Commissioners
Jakarta Jatinegara, SBK Bekasi, and SBK Solo • Board of Directors
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No. Meeting Date Meeting Agenda Information
• Evaluation of Integrated Risk Profile and Integrated KPMR of Smt. I/2023
• Integrated Governance
• Evaluation of Self-Assessment Results on Integrated Governance for the
18 August 8, 2023 Committee
Smt I/2023
• Board of Directors
• Evaluation of the Integrated Compliance Function of Smt. I/2023
Consultation on the Plan to Write Off Credit Book with a limit above IDR 200
• Board of
billion in the name of:
19 August 10, 2023 Commissioners
• PT Erakomp Infonusa
• Board of Directors
• PT Hong Kong Kingland
20 August 16, 2023 BNI DPLK Risk Management Accountability Report Smt. I/2023 Board of Commissioners
Continued Debtor Discussion in the Commercial Banking Segment for Jakarta • Board of
21 September 9, 2023 Pondok Indah SBK, Jakarta Kota SBK, Tangerang SBK, Jakarta Jatinegara SBK, Commissioners
Bekasi SBK, and Solo SBK. • Board of Directors
• Evaluation of the Effectiveness of the Integrated Internal Control System
(SPI) of Smt. I/2023
• Evaluation of the Effectiveness of the Integrated Audit Work Unit of Smt.
• Integrated Governance
I/2023
22 September 12, 2023 Committee
• Improving the Quality & Number of Auditors in Subsidiary
• Board of Directors
• Internal Audit Results of Subsidiary and Follow-Up
• Evaluation of the Effectiveness of Implementing the Anti Fraud and Whistle
Blowing System (WBS) in the BNI Financial Conglomerate
23 September 12, 2023 Updating the Internal Audit Charter Audit Committee
• Request for BOC approval for the 2023 Internal Audit Charter Updating
• Discussion on Evaluation of Anti-Fraud Strategy, Whistle Blowing System
(WBS), and Significant Fraud Reports to OJK • Board of
24 October 5, 2023 • Evaluation of the Implementation of Consumer and Community Protection Commissioners
in the Financial Services Sector at BNI in accordance with POJK No 6/ • Board of Directors
POJK.07/2022 concerning Consumer and Community Protection in the
Financial Services Sector
Consultation on the Plan to Write Off Credit Book with a limit above IDR 200
• Board of
billion in the name of:
25 October 12, 2023 Commissioners
• Sinar Horizon Plastik
• Board of Directors
• PT Bumi Banua Sinergi
• Risk Monitoring
26 October 17, 2023 Evaluation of BNI Wide and Regional LaR up to September 2023 Position Committee
• Board of Directors
• Integrated Governance
Committee
27 October 24, 2023 Evaluation of the 2023 Integrated Governance Guidelines • Vice President
Commissioner
• Board of Directors
Evaluation of Internal Audit Function Period Qw. III/2023::
• Realization of RAT Internal Audit • Board of
28 October 31, 2023 • Highlights of Audit Results (including In-depth Reports and/or case/fraud) Commissioners
• Progress of Follow-up Examination of Internal Audit and External Auditor • Board of Directors
• Whistle Blowing System (WBS) Management
• Board of
29 November 2, 2023 Finalization of Commercial Banking Segment Debtor Discussion Commissioners
• Board of Directors
• Board of
Finalization of Commercial Banking Segment Debtor Discussion (CMC Jakarta
30 November 9, 2023 Commissioners
Kota and CMC Jakarta Jatinegara)
• Board of Directors
• Consultation and Plan to Write Off Credit Book with Limit above IDR 200
• Board of
billion on behalf of Sari Indah Perkasa
31 November 30,, 2023 Commissioners
• Discussion of Plan to Write Off Book on behalf of PT Fajar Berseri and PT
• Board of Directors
Menggala Berseri
• Board of
Evaluation of BNI's Internal Control System (Including the Effectiveness of
32 December 14, 2023 Commissioners
BNI's Internal Audit)
• Board of Directors
Discussion of Requests for Board of Commissioners Meeting Minutes for 2022 • Board of
33 December 28, 2023 from the BPK in the Context of Compliance Audits for Credit Management, Commissioners
Investment Activities and Operations in 2022 • Board of Directors
The frequency and level of attendance of Internal Audit meetings are as follows:
Number of Mandatory Meetings Total Attendance % Attendance
33 33 100%
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INTERN AUDIT IMPLEMENTATION GUIDELINES SKAIT duties and responsibilities stipulated in the TKT
In carrying out its duties, the Internal Audit Unit guides guidelines are as follows:
OJK Regulations No. 1/POJK.03/2019 concerning the 1. Evaluating and providing input on the adequacy of
Implementation of the Internal Audit Function in Commercial the Subsidiary’s SKAI audit methodology, policies and
Banks that has been stated in the Internal Audit Charter. procedures in accordance with the size, characteristics
and complexity of the subsidiary, both at the stages
Meanwhile, in carrying out IT Audits, IAD refers to of audit planning, audit implementation, reporting of
OJK Regulations No. 11/POJK.03/2022 concerning audit results and monitoring of follow-up completion;
Implementation of InformationTechnology by Commercial 2. Submitting a report on the main results of the integrated
Banks, and SEOJK No. 21/SEOJK.03/2017 concerning audit to the Main Entity’s President Director and the
Application of Risk Management for the Use of Information Board of Commissioners with a copy to the Director
Technology by Commercial Banks. in charge of the Main Entity’s Compliance Function;
3. Monitoring the follow-up of internal audit results in
Apart from provisions by regulators, Internal Audit an integrated manner and report the results to the
guidelines are adapted to IPPF International Standards President Director and the Board of Commissioners
(International Professional Practices Framework) to ensure of the Main Entity with a copy to the Director in charge
the implementation of effective and comprehensive audits of the Main Entity’s Compliance Function;
so that they can provide added value for the bank and can 4. Submitting the integrated internal audit report to the
mitigate the risks faced by the bank. President Director, the Director appointed to carry
out the supervisory function of LJK in the Financial
INTEGRATED INTERNAL AUDIT Conglomerate and the Main Entity’s Board of
WORK UNIT (SKAIT) Commissioners as well as the Director in charge of
the Main Entity’s Compliance Function;
In order to implement the Integrated SKAI function as stated 5. Monitoring and follow-up on recommendations from
in POJK No. 1/POJK.03/2019 concerning Implementation the Integrated Governance Committee;
of the Internal Audit Function for Commercial Banks and 6. Third line IAD in theThree Lines Model ensures internal
POJK No. 18/POJK.03/2014 dated 18 November 2014 and control in each line in the BNI Financial Conglomerate, by
Circular Letter no. 15/SEOJK.03/2015 dated 25 May 2015 conducting audits and consulting with subsidiaries. IAD
concerning the Implementation of Integrated Governance can conduct audits and consultations on Subsidiaries
for Financial Conglomerates, the implementation of the without requiring prior approval from the Subsidiaries’
duties and responsibilities of Integrated Internal Audit has Board of Commissioners;
been carried out by the Integrated SKAI. 7. IAD carries out internal supervision over all areas,
operational and business activities as well as
Furthermore, in supporting the BNI Financial Conglomeration coordinates with the internal control function in the
so that it grows healthily, prudently, sustainably and has Subsidiaries.
high competitiveness, BNI as the Main Entity has formed a
commitment between the Internal Audit Unit (IAD) and SKAI To carry out these duties and responsibilities, including
of Subsidiary. Through this commitment, it is hoped that developing audit quality, the Subsidiary’s IAD and SKAI
the Integrated Internal Audit function can be implemented integrate the internal audit function with a scope that
and the quality of its development can be monitored so includes:
that it can ensure that the implementation of the internal
control function is effective in all operational activities of Integrated Audit Methodology
Subsidiary at all levels of management. IAD with the Subsidiaries’ SKAI conducts alignment/
evaluation according to the size, characteristics, and
IAD carries out assurance and consultation functions complexity of the subsidiary, including, risk-based audit
independently and objectively and integrates with the methodology as well as audit policies and procedures of
SKAI of Subsidiary Companies, to provide added value in each Subsidiary, through:
increasing the effectiveness of risk management, control 1. IAD coordinating the alignment of the risk-based audit
and governance processes. In connection with its role as methodology used by the Subsidiary SKAI;
SKAIT, IAD has routinely established communication and 2. IAD providing input on the adequacy of Subsidiary
coordination with the Subsidiary Company's Internal Audit Company Audit Policy and SOP.
Work Unit, including through joint communication forums,
implementing audit methodology knowledge sharing and
integration of audit planning, implementation and reporting
to support the implementation of Integrated Governance
(TKT) for BNI financial conglomerate.
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Integrated Audit Planning Integrated Audit Work Unit Activities Realization
IAD with the Subsidiary’s SKAI prepare an Integrated Annual During 2023 IAD together with SKAI Subsidiaries have
Audit planning with the following mechanisms realized the following Integrated Audit Activities:
1. IAD input on the annual audit plan prepared by the 1. Organizing integrated auditor training with material
Subsidiary SKAI; for all Subsidiary IAD and SKAI auditors, namely
2. Information concerning the Subsidiary SKAI audit Investigation and Confirmation Techniques.
results to be used by IAD as evaluation material in Apart from that, it also specifically provides training
preparing an integrated audit plan; related to procurement activities (consisting of IT
3. IAD consolidates the integrated annual audit plan and Procurement, Premises Procurement, Asset Maintenance
submits it to the President Director and the Board of and Optimization, Self Estimated Prices, Subsidiary
Commissioners of the Main Entity. Company business audits (consisting of Investment
Banking Activities, Equity Brokerage Activities, Bond
Implementation of Integrated Audits Brokerage Activities, Settlement Activities Product,
The integrated audit can be carried out using the following Compliance Activities, Investment Banking and
mechanism: Brokerage Activities, Investment & Product Research
1. Audits are carried out individually; Activities, Asset Management Product Development
2. Joint Audit. & Management Activities, Operational Activities &
AccountingTreatment of Asset Management Products),
Integrated Auditor Competency Development consumer business cluster training (consisting of Digital
IAD with BNI Subsidiary Internal Audit conducts auditor Loan (Fintech) Credit Product Development Non CC
development through the following mechanisms: Consumer, Digital Verification System), IT training
1. IAD includes Subsidiary SKAI in joint training held by (consisting of BNI IT Observations, IT Observations
BNI’s Internal Audit. from Cyber, Container Cloud & Cloud Computing and
2. IAD and SKAI of Subsidiaries carry out joint workshops. MRTI POJK 11/POJK.03/2022), palm oil industry training,
3. Subsidiary IAD and SKAI provide auditor internship food and beverage industry training, as well as chemical
opportunities at the Subsidiary Company as well as at industry training.
BNI’s Internal Audit. 2. Conduct a join audit with SKAI BNI Life, Hibank and
BNI Asset Management.
Integrated Audit Results Reporting 3. Preparing the Internal Control System (SPI) Assessment
1. Subsidiary Internal Audit submits reports on the Methodology for Subsidiaries and Carrying out the
internal audit function to BNI Internal Audit through Evaluation by Self Assessment in each Subsidiary every
an integrated internal audit communication forum on a semester.
quarterly basis.The report contains at least the following 4. Conducting Integrated Audit Work Unit communication
information: forums which are held consistently every quarter,
a. Subsidiary Company’s Annual and Periodic Internal namely Quarter I in April 2023, Quarter II in July 2023,
Audit Plan; Quarter III in October 2023, and Quarter IV in January
b. Realization of Subsidiary Internal Audit 2024, which among other things discusses:
implementation; a. Realization of Subsidiary SKAI Audit Work Plan.
c. Main audit results of Internal Audit of Subsidiaries b. Highlights of SKAI Audit Results SKAI Subsidiary.
and External Audit of Subsidiaries; c. Progress of Follow-up on Subsidiary Company SKAI
d. Follow-up on the completion of audit results by Audit Results, IAD, and External Audits (OJK, BPK
Internal Audit of Subsidiaries, BNI Internal Audit, RI, etc.).
and External Subsidiaries; d. Monitoring Maturity Profile SKAI of Subsidiary
e. Subsidiaries Internal Audit Maturity Profile. Companies dhi. organization, fulfillment of the
2. IAD submits an Integrated Internal Audit Report number of formations and capabilities (certification/
containing information related to the main integrated training) of auditors, completeness of enablers,
internal audit report and the follow- up of the integrated output and SKAI development plans for Subsidiary
internal audit results, with the reporting time as follows: Companies.
a. Reports are submitted quarterly to the Director e. Discussion of the results of the Self Assessment
appointed to carry out the supervisory function of evaluation of the Subsidiary Internal Control System.
Subsidiaries in the Financial Conglomerate, and f. Discussion of follow-up to the Suggestions and
the Director in charge of the compliance function Opinions of the BNI Board of Commissioners
in the Main Entity; and regarding Subsidiary.
b. Reports are submitted to the Main Entity Board of
Commissioners every semester.
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Apart from that, IAD, in order to carry out its duties as an Integrated SKAI, also periodically reviews the Integrated
Governance Guidelines and every semester evaluates the Structure, Process and Results of Integrated Governance to
assess the Governance Structure, Governance Process and Governance Outcomes of the Integrated Audit Work Unit.
COMPLIANCE FUNCTION
As a financial institution, BNI operates by prioritizing the principle of trust as its main foundation. In order to grow in
a healthily and sustainable manner, BNI also needs a strong good corporate governance foundation is required and
consistent application of prudential banking principles, one of which is through the Bank’s compliance. BNI has targeted
one of its goals in the sixth mission statement, namely “Becoming the Reference for the Implementation of Compliance
and Good Corporate Governance for Industry”.
Based on this mission, the implementation of compliance is not only to fulfill regulatory compliance but is also an
organizational must. Thus, compliance must be built into an internalized and organized culture.
COMPLIANCE WORK UNIT ORGANIZATIONAL STRUCTURE
BNI appointed a Director who is responsible for the compliance function and established a Compliance Division to
implement this function. Apart from that, the BNI Board of Commissioners is also actively involved in supervising the
implementation of compliance within the bank. As for the organizational structure of the cfm Compliance Work Unit,
Board of Directors' Decree No. KP/136/DIR/R dated April 12, 2023 is as follows:
Compliance Division
Overseas Branches
Anti Money
Compliance Compliance & Subsidiaries GCG & Compliance
Laundering & Counter
Assurance & Advisory Assurance & Advisory Compliance Advisory Management
Terrorism Financing
1 Department 2 Department & Supervision Department
(AML CTF) Department
Department
Overseas
Compliance Compliance Branches AML CTF GCG &
& Subsidiaries
Assurance & Assurance & Development & Compliance
Compliance Advisory
Advisory 1 Advisory & Supervision
Supervision Management
AML CTF Regional
Transaction Compliance
Analysis Officer
ACTIVE SUPERVISION OF THE BOARD OF Either directly or through the Committees under them, the
COMMISSIONERS COMPLIANCE FUNCTION Board of Commissioners actively supervises and provides
The Board of Commissioners active supervisory function suggestions for improvements through meetings or through
as well as compliance with POJK related to Compliance periodic reports, such as:
Function Implementation in Commercial Banks is carried 1. Regular Board of Commissioners meetings with the
out by: Director in charge of the Compliance function;
1. Evaluating the implementation of the Bank’s compliance 2. Periodic meetings of the Committees under the Board
function at least 2 (two) times a year; of Commissioners (Audit Committee, Risk Monitoring
2. Providing suggestions to improve the implementation Committee, and/or Integrated Governance Committee)
of the Bank’s compliance function quality. with the Director in charge of the compliance function
and/or the Compliance Division;
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3. Periodic reports submitted include Corporate Governance 1. Formulating strategies to encourage the creation of a
Self-Assessment Report, Integrated Governance Self- compliance culture;
Assessment Report, Compliance Report, Integrated 2. Proposing compliance policies or compliance principles
Governance, Compliance Reports, Reports on the to be approved by the Board of Directors;
Implementation of Integrated Compliance Functions, 3. Establishing compliance systems and procedures to
and Reports related to the Implementation of the Anti- formulate the Bank’s internal provisions and guidelines;
Money Laundering Program for Prevention of Terrorism 4. Ensuring all policies, regulations, systems and
Financing and Prevention of Funding for the Proliferation procedures as well as the Bank’s business activities
of Weapons of Mass Destruction (APU PPT and PPPSPM). are in accordance with the provisions of the Financial
Services Authority, Bank Indonesia and the prevailing
DIRECTOR IN CHARGE OF laws and regulations;
COMPLIANCE FUNCTION 5. Minimizing the Bank’s Compliance Risk;
The director in charge of the compliance function at BNI is 6. Taking preventive measures so that the policies and/or
currently Mucharom as BNI Human Capital & Compliance decisions made by the Bank’s Board of Directors do not
Director.The appointment and implementation of the Director deviate from the provisions of the Financial Services
in charge of the compliance function duties is carried out Authority, BI and the prevailing laws and regulations;
based on the applicable regulations, in particular the 7. Performing other duties related to Compliance
provisions concerning the Implementation of the Compliance Function,such as monitoring and maintaining the
Function, General Provisions, the Provisions for the Fit and Bank’s compliance with the commitments made by
ProperTest, as well as the provisions for the Use of Expatriate the Bank to the Financial Services Authority, BI and
Employees in the Banking Sector, that regulate: other supervisory authorities;
1. Must obtain approval from Financial Services Authority 8. In addition to the above duties and responsibilities,
(FSA) before carrying out duties and functions in their in order to implement the integrated compliance
position.Through the Financial Services Authority letter function, the Director in charge of the compliance
No. SR-3/PB.12/2023 dated January 4, 2023, the Financial function has duties to direct, monitor and evaluate
Services Authority approved the appointment of Mr. the implementation of the Integrated Compliance
Mucharom as Human Capital & Compliance Director; function as well as follow up on directions or advice
2. Must fulfill independence requirements, namely not from the Board of Commissioners of the Main Entity
having financial, management, share ownership and/or or the Integrated Governance Committee in order to
familial relations up to the second degree with members improve Integrated Compliance Function.
of the Board of Commissioners, the Board of Directors
and/or Controlling Shareholders or relationship with the COMPLIANCE WORK UNIT
Bank that may affect their ability to act independently; The duties of implementing the compliance function
3. Must have adequate integrity and knowledge regarding is carried out by the Compliance Division, which is a
banking regulations and prevailing laws and regulations; work entity that operates independently and has direct
4. Are prohibited from appointing or using expatriate responsibility to the Director in charge of the compliance
employees; function. Furthermore, the Compliance Division is also
5. Does not hold concurrent positions as President Director designated as an Integrated Compliance Work Unit.
and/or Vice President Director;
6. Not in charge of the following functions: operational To implement the provisions contained in OJK Regulation
business, risk management that makes decisions no. 18/POJK.03/2014 concerning the Implementation of
on banking activities, treasury, finance, accounting, Integrated Governance for Financial Conglomerates, the
logistics, procurement, information technology and Compliance Division as the Integrated Compliance Work
internal audit. Unit (SKKT), BNI has carried out its duties in monitoring
and evaluating the implementation of compliance functions
Based on the applicable BNI organizational structure, the in various Subsidiaries, including:"
BNI Human Capital & Compliance Director oversees the 1. Realizing the implementation of a culture of compliance
following organizations: at all organizational levels and activities in each
1. Compliance Division; Subsidiary Company;
2. Legal Division; 2. Manage Compliance Risks faced by each Subsidiary;
3. Human Capital Strategy Division; 3. Ensure that the policies, provisions, systems and
4. Human Capital Services Division; procedures as well as business activities carried out
5. Human Capital Business Partner; by each Subsidiary Company are in accordance with
6. BNI University; Regulatory provisions (including OJK, Bank Indonesia,
7. Policy Governance Division. Ministry of Finance, etc.) and applicable laws and
regulations including Sharia Principles for Subsidiary
Overall, the duties and responsibilities of the Director in Companies that implement Sharia Principles; And
charge of the compliance function include:
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4. Ensure compliance of each Subsidiary Company with the commitments made by the Subsidiary Company to the
OJK, Bank Indonesia and/or other competent supervisory authorities.
5. Ensure the implementation of compliance functions as well as the implementation of Anti-Money Laundering and
Prevention of Terrorism Financing and Prevention of Funding for the Proliferation of Weapons of Mass Destruction
(APU PPT and PPPSPM) that apply in each Subsidiary.
HEAD OF COMPLIANCE WORK UNIT PROFILE
Suryo Utomo Ikhsan Azman
Head of Compliance Division Head of Compliance Division
(August 22, 2019 – July 19, 2023) (July 20, 2023-present)
Indonesian citizen, 52 years old. Holds a Bachelor’s degree Indonesian citizen, 54 years old. Obtained a Bachelor's degree
in Economy and Accountant from the Faculty of Economy, in Economics and Accounting at the Faculty of Economics,
Department of Accounting, Universitas Airlangga in 1995, Department of Accounting, Andalas University in 1993, and
and obtained a Master’s degree in Accounting Science at the obtained a Master's degree in Agribusiness Management at the
Postgraduate Faculty of Universitas Diponegoro in 2009. Served Bogor Agricultural Institute Postgraduate in 2004. Leading the
as Head of Compliance Division since August 22, 2019 to July 19, Compliance Division since 20 July 2023 until now. Previously
2023. Previously served as Vice President of Internal Audit Unit served as Vice President in the Internal Audit Unit and Division
and Deputy Head of Surabaya Regional Office. Head in the Policy Governance Division.
For determining and setting the Head of Compliance Division, management always pays attention to the following
minimum requirements:
1. Fulfills independence requirements;
2. Masters banking regulations and applicable laws and regulations;
3. Is not carrying out other duties outside the compliance function;
4. Has a high commitment to implementing and developing a compliance culture.
HEAD OF COMPLIANCE WORK UNIT DEVELOPMENT
Competency Development/Training
Implementation Time Organizing Institution
Materials
Suryo Utomo
Head of Compliance Division is a resource person for BNI's internal environment, as follows:
February 25, 2023
March 04, 2023
Workshop Leadership Series & Operational Risk
March 18, 2023 BNI
Awareness
April 01, 2023
May 13, 2023
Brevet Branch Management 2023 April 30, 2023 BNI
October 21, 2023
Culture Transformation Workshop Tahun 2023 –
November 11, 2023 BNI
Risk Culture
December 02, 2023
Workshop Optimalisasi New Periskop & July 21, 2023
BNI
Implementasi NWOW ORIC September 21, 2023
Competency Development/Training
Implementation Time Organizing Institution
Materials
Ikhsan Azman
The Head of the Compliance Division was the resource person, as follows:
November 11, 2023
Socialization of Culture Transformation BNI
December 9, 2023
Compliance Management in BUMN Banks September 27, 2023 KBUMN
In House Training:
Agile & Business Transformation Soft Skills
Training by Better & Co. and Amazing
Learning Experience by Mindset Indonesia, September 1-2, 2023 Better & Co.
in implementing the Enhancement Skill for
Compliance Officer (ESCO)
Public Training:
Seminar and Masterclass GRC Summit 2023 August 24-25, 2023 CRMS
Level C-1 Employee Development Program in
December 13-14, 2023 PPM Management
2023
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COMPLIANCE WORK UNIT DUTIES AND RESPONSIBILITIES
The duties and responsibilities of the Compliance Division are divided into the following functions:
1. Implementing the Compliance Function;
2. Responsible for the Implementation of the AML-CFT and PPPSPM Programs;
3. Function Executive responsible for the Implementation of Good Corporate Governance;
4. Implementing Integrated Compliance Functions; and
5. Implementing Gratification and Anti-Bribery Control.
COMPLIANCE WORK UNIT COMPETENCY DEVELOPMENT
To develop the Compliance Division as a strategic partner for each line of the organization, the Compliance employees
continuously enhance their competencies by participating in certification/seminars/workshops/ training, such as:
Competency Development/Training Materials Implementation Time Organizing Institution
Certification:
Brevet Credit Application Package (CAP) February 13 to March 07, 2023 BNI
In House Online Training:
Training Soft Skill Agile & Business Transformation September 1-2, 2023 Better & Co.
November 20-21, 2023
November 22-22, 2023
Melukis Slide
Presentation & Communication Skill November 7-8, 2023
(PT Artistik Salindia Limaa)
November 11-12, 2023
December 13-14, 2023
Online Workshop, Webinar and Socialization of External Provisions:
Leadership Training for Middle Manager level (MMEP) and
January 2023 to. June 2023 BNI
Advance Manager level (AMEP)
Banking Trends January 2023 FSA
The Urgency of Extending the Credit Restructuring Policy January 2023 LPPI
Implementation of Artificial Intelligence (AI) in the Financial
February 2023 FSA
Services Industry
Strengthening Sharia Financial Literacy and Inclusion February 2023 FSA
The Role of GRC in Supporting Financial Sector Performance February 2023 FSA
Accelerating Digitization Innovation in Indonesia's Banking and
February 2023 Perbanas, APPI, KADIN
Finance Sectors for National Economic Recovery
Fraud Awareness Series: "It Will Happen to Me: Efforts to
February 16, 2023 BNI
Develop Risk-Culture and Peer Review to Prevent Internal Fraud"
Business Process Level 3 Commercial Segment and Business
February 2023 BNI
Process Level 3 SME Segment
Lesson Learned “Kasus Silicon Valley Bank (SVB)” April 6, 2023 LPPI
BPD Sharing Corner "Managing the Halal Ecosystem" April 11, 2023 LPPI
Sharia Financial Education "Sharia Finance Develops the Nation" April 14, 2023 FSA
Anti Money Laundering In Digital Era: Lessons Learned from
April 2023 LPPI
Selected Countries
Overcoming Challenges and Facing Change in the Financial
April 2023 FSA
Services Sector
Strengthening National Resilience in the Financial Services
April 2023 FSA
Industry
Edufin Series “Fix Your Investment” May 22, 2023 FSA
Metaverse Opportunities in the Financial Services Industry May 2023 FSA
Fundamental of Wealth Management May 2023 FSA
Strengthening National Resilience in the Financial Services
May 2023 FSA
Industry
Get to Know More About the Regulations on the P2SK Law in
June 2023 FSA
the Context of Strengthening the Banking Sector
Workshop on Assistance “The implementation of AML/CFT
June 2023 FSA – US OPDAT
Program in the Financial Services Sector 2023”
Refreshment Counterfeit Foreign Banknotes (UKA) - Banknotes
June 2023 BNI
2023
Characteristics of the Authenticity of Rupiah Money June 2023 BNI
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Competency Development/Training Materials Implementation Time Organizing Institution
Reading Writing Blog Learning Modules & Smartbooks 2023 June 2023 BNI
Impact of Cloud Implementation in the Financial Services
June 2023 FSA
Industry
How To Manage Climate - Related Risk In Banking Industry June 2023 FSA
Sosialisasi POJK No. 8 tentang Penerapan APU PPT dan
July 2023 FSA
PPPSPM di Sektor Jasa Keuangan
Suplemen Pengetahuan Anti Fraud Awareness "Menciptakan
Risk Control yang Efektif untuk Membangun Pemberian Kredit July 2023 BNI
yang Prudent dan Sustain"
Webinar "Implementation of Personal Data Protection Laws and
July 2023 FKDKP
Challenges to Their Implementation"
Communication Skill and Leadership July 2023 BNI
Anti Fraud Awareness July 2023 BNI
Global Mindset Webinar: Building Your Professional Network as
July 2023 BNI
a Global Banker
The Role of the Indonesian Diaspora and BNI in Supporting
July 2023 BNI
MSMEs Go Export & Go Global
Stress Management in the Digital Era July 2023 FSA
Webinar "Effectiveness of Digital Maturity Assessment in
August 2023 FKDKP
Measuring the Maturity of Banking Digital Transformation"
Leadership in Changing Atmosphere August 2023 FSA
Beware of New Style Fraud Modes August 2023 FSA
Living Integrity August 2023 ACT and KPK
The Magnetic Future Leader August 2023 BNI
Achieving Business Agility with The Scaled Agile Framework August 2023 BNI
Workshop on Strengthening TPPU Law Enforcement 2023 August 2023 PPATK
Digital Tren & Skill Series: The Magnetic Future Leader: Essential
August 2023 BNI
Actions of Leaders People Love to Follow
Get to Know More About the Regulations on the P2SK Law in
August 2023 FSA
the Context of Strengthening the Non-Bank Financial Industry
Enhancing In Financial Performance Through Data Analytics August 2023 FSA
Race Talk Series: NWOW Technology & Operations August 2023 BNI
Seminar and Masterclass GRC Summit 2023 August 24-25, 2023 CRMS
Implementation of Prevention of Funding for the Proliferation
of Weapons of Mass Destruction and Prevention of Terrorism September 2023 FSA
Financing
Utilization of the Internet of Things (IOT) in the Financial Services
September 2023 FSA
Industry
Workshop SORX 3 "Operational Risk Mitigation - Champion
September 2023 BNI
Training"
BNI Corpu TV Knowledge Supplement General Webinar:
Preventing Fraud in Banking by Creating a System that supports September 2023 BNI
an Anti-Fraud Culture
Musculoskeletal Injury pada Office Worker September 2023 BNI
Webinar: Financially Capable Diaspora, Prosperous Diaspora September 2023 FSA
High Level Training Basic Personal Data Protection and IGNITE (PT Pijar Edukasi Teknologi)-
November 13-14, 2023
Implementation ISACA
Level C-1 Employee Development Program in 2023 December 13-14, 2023 PPM Management
Seminar GRC : Unveiling The Power Of Compliance
December 5, 2023 Robere & Associates
Management System Based on ISO 37301 for GRC Excellence
In addition, the Compliance Division also delivers internal sharing to all employees with the following material::
Material Implementation time
Socialization of the Implementation of AML-CFT and PPPSPM January to December 2023
Good Corporate Governance (GCG) Training January to December 2023
Socialization, CIX Reminders and Completion of Pending Internal Findings February 5, 2023
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Material Implementation time
February 20, 2023
April 13, 2023
June 26, 2023
Gratification Control
July 24, 2023
July 26, 2023
October 9, 2023
Workshop Leadership Series & Operational Risk Awareness February to May 2023
Compliance Culture Material March 1, 2023
WIC Transaction Socialization March 13, 2023
WIC Series Socialization Video delivered via the Compliance Division's
March 2023
Instagram media reels and the Employee and Leader WhatsApp Group
Anti-Gratification Video Series with the theme "Reject and Report Gratification
which is conveyed via Instagram media reels Compliance Division and April 2023
WhatsApp Group Employees and Leaders
Socialization/Reminder for Corruption Prevention and Gratification Control April 17, 2023
related to Eid December 18, 2023
Socialization of the Prohibition of Accepting and Giving Gratuities related to
April 3, 2023
Eid al-Fitr and Using Service Facilities for Personal Interests
POJK Socialization No. 12/POJK.03/2021 concerning Commercial Banks April 6, 2023
May 25, 2023
Socialization of Prudential Principles and Special Campaign Fund Accounts
June 21, 2023
(RKDK)
July 28, 2023
Socialization video regarding the provisions for requesting and using debtor
information (IDEB) through SLIK which is delivered via Instagram media reels June 2023
of the Compliance Division and WhatsApp Group for Employees and Leaders
Introduction to Environmental Social Governance June to December 2023
Socialization of Tax Fines and Counterfeit Money (Upal) August 7, 2023
Socialization of Beneficial Owner (BO) Identification in Opening Non-Individual
August 9, 2023
Accounts
Reminders regarding the Legality of Overdue Debtors and Updates on Branch
August 14, 2023
Fines
Socialization of AML-CFT and PPPSPM - POJK 8 of 2023 September 10, 2023
September 19, 2023
Enrichment Operational Risk Management for All Overseas Branch
September 21, 2023
November 6, 2023
Socialization of the Imposition of Fines and Gratuities
November 9, 2023
COMPLIANCE UNIT WORK PROGRAM a. Delivering Training/Socialization to all employees
IMPLEMENTATION IN 2023 covering Compliance Culture, Good Corporate
As it operates in an increasingly complex business, BNI Governance (GCG) materials, Gratification and Anti-
strives to reduce the risks that are increasing due to Bribery Control through digital and classical media
developments in information technology, globalization as well as mandatory e-learning (Gratification and
and financial market integration. Therefore, BNI continues GCG Control);
to strive to mitigate risks in the Bank’s business activities, b. Delivering a Compliance Reminder (CORE) for the
both preventive (ex-ante) and curative (ex-post). In line Daily Exercise Employee Program (DEEP46) with
with the regulations stipulated in OJK Regulation No. regular AML-CFT and PPPSPM, and gratification
46/POJK.03/2017 concerning the Implementation of the material to improve the employee compliance
Compliance Functions for Commercial Banks, there is a culture;
need to increase the role and function of compliance. c. Delivering on site supervision related to AML-CFT
and PPPSPM and the GRC (Governance, Risk and
To encourage the realization of a compliance culture in all Compliance) Forum;
organization units, the following compliance programs d. Handling Gratification Control in BNI’s work areas,
have been implemented: in collaboration with the Corruption Eradication
1. Realizing the implementation of a compliance culture at Commission (KPK) to improve Good Corporate
all organizational levels and in bank business activities: Governance (GCG) and Compliance Culture;
e. Monitoring the effectiveness of Good Corporate
Governance and Integrated Governance
implementation at BNI.
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f. Developing a Compliance Information Management a. Test of compliance on drafts of policies, as well as
System (CIMS) application, as an information on new/updated systems and procedures;
system, database and monitoring of online b. Compliance test/review of existing policies, systems
compliance review results and implementation of and procedures;
AML-CFT and PPPSPM; c. Compliance test on the design of publishing or new/
g. Preparing a Measurement of Compliance Index updated products/activities;
(CIX) as a reference to measure and ensure that d. Compliance checklist on the fit and proper test of
the compliance function is running well; prospective controlling shareholders, Controller,
2. Managing the compliance risks faced by the Bank; member of Board of Directors, and/or member of
Compliance risk is a risk arising from the failure to Board of Commissioners;
comply with and/or not implementing the prevailing e. Compliance test/Credit Compliance Review (C2R) for
laws and regulations. the proposed Credit Application Tool (PAK);
f. Compliance test/Procurement Compliance Review
Based on such matters, the Compliance Division actively (PCR) for the proposed Procurement of Goods and/
strives to minimize compliance risk. The composite or Services Document;
compliance risk profile assessment includes an g. Compliance test/review on plans for opening and
assessment of the inherent risks and assessment of relocating Bank offices (regional offices, branch
the quality of Risk Management implementation so offices, sub-branch offices, and functional offices;
that it reflects the compliance risk control (risk control h. Compliance test/review of branch and center
system). In a composite manner, BNI’s Compliance Risk operational activities.
Profile in 2023 stood at level 2 (low to moderate), with 4. Ensuring bank compliance with commitments made by
the following details: the bank to OJK/BI and other supervisory authorities.
a. BNI’s Inherent Risk in 2023 BNI was at level 2 (Low Monitoring commitments to the supervisory authority
to Moderate); is carried out together with the Internal Audit (IAD).
b. The Quality of Risk Management Implementation 5. Expanding C2R carried out by the Compliance Division
(KPMR) was at level 2 (Satisfactory). with the following criteria:
a. Provision of new, additional and restructuring
The Compliance Division continues to make funds with the authority of the Head Office Credit
improvement efforts to minimize Compliance Risk, Committee (Corporate, Enterprise and Commercial
including: Segment) and Division Level Credit Committee
a. Identifying, monitoring and periodically (Commercial Segment); or
disseminating the fulfillment of obligations and b. Reviewing the provision of funds, where at least 1
matters prohibited by regulations as a preventive (one) Credit Committee member is from the Board
measure; of Directors;
b. Reminding organization units they in charge of the c. Modifications include, but are not limited to
fulfillment of obligations periodically; changes in structure, release of collateral, changes
c. Making corrective actions based on the compliance to requirements where at least 1 (one) member of
risk database; the Credit Committee is a Director; or
d. Preparing sanctions from regulators/supervisors d. Proposals for the provision of funds after consultation
as a source of compliance risk into the Compliance with the Board of Commissioners, or the provision of
Index, and making the compliance index part of the funds to Bank related parties must obtain permission
unit Key Performance Indicators (KPI). from the Board of Commissioners.
6. Developing the BNI AML System in line with the
3. Ensuring that policies, regulations, systems and POJK concerning the implementation of AML-CFT and
procedures as well as the Bank’s business activities PPPSPM programs by ensuring there is a system that
carried out by the Bank is in accordance with regulations. effectively identifies, analyzes, monitors and provides
As one of the preventive measures to prevent reports on the customer transaction characteristics
compliance risks from arising and to support healthy carried out automatically.
and sustainable growth, the Compliance Division
takes preventive (ex-ante) measures by conducting
compliance tests to ensure that all internal regulations
and certain banking activities comply with applicable
banking principles. The compliance test activities
include:
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INTEGRATED COMPLIANCE UNIT Policies and Procedures, Internal Control, Systems
WORK PROGRAM IN 2023 Management information, as well as Human
To show the duties and functions of monitoring and Resources and Training.
evaluating the implementation of the compliance function 6. Conducted periodic meetings with each FSI in the BNI
at each Financial Services Institution (LJK) within the BNI FC with discussions including the following:
Financial Conglomerate (KK), the Integrated Compliance a. Follow up on suggestions or recommendations
Work Unit carried out the following: submitted by the Integrated Compliance Work Unit
1. Analyze the latest external provisions that have a and the Integrated Governance Committee;
significant impact and have major sanctions for LJKs b. Recent issues related to the compliance function
in the BNI KK and submit them to the relevant LJKs for at each FSI in the KK BNI as well as follow-up
follow-up, including: settlement and mitigation;
a. POJK No. 3 of 2023 concerning Increasing Financial c. Implement and adjust to the latest external
Literacy and Inclusion in the Financial Services regulations for each FSI in the KK BNI;
Sector for Consumers and/or the Community; d. Implement of the AML-CFT and PPPSPM programs
b. POJK No. 17 of 2023 concerning Commercial Bank at each LJK in the BNI KK based on the 5 pillars of
Governance; implementing the AML-CFT and PPPSPM programs
c. SEOJK No. 15/SEOJK.05/2019 concerning as well as Self Assessment risk assessment
Reassessment of Main Parties of Non-Bank Financial for institutions based on the Institutional Risk
Services Institutions. Assessment by taking into account the results of
d. SEOJK No. 19/SEOJK.05/2020 concerning Insurance the National Risk Assessment issued by PPATK and
Product Marketing Channels; Sectoral Risk Assessment issued by OJK;
e. SEOJK No. 24/SEOJK.04/2022 concerning e. Align the anti-bribery/anti-gratification application
Accounting Treatment of Bond and Share Sale and provisions;
Purchase Transactions by Securities Companies; f. Implement mandatory learning and understanding
f. SEOJK No. 25/SEOJK.04/2022 concerning of tests for all employees at each FSI in the KK BNI
Accounting Treatment of Securities Company in a consistent and sustainable manner;
Funding Transactions; g. Implement routine and periodic GRC forums at each
2. Perform alignment the internal policies in each FSI FSI in the KK BNI;
within the BNI FC and then provided the necessary h. Implement reviews and adjustments to the
input or recommendations while taking into account guidelines and internal policies for each FSI in
the business sector, complexity, needs, size, conditions the KK BNI in accordance with the latest external
and regulations that apply to each FSI within the BNI FC; regulations.
3. Perform alignment the Compliance Risk management 7. Prepare and submit periodic reports on the Compliance
mechanism through monthly monitoring of compliance function oversight and evaluation duties and
with the Regulatory Business Conduct of each FSI in the responsibilities at each FSI in the BNI FC periodically
BNI FC based on the regulations of each FSI through to the Compliance Director, as well as prepare
a Self Assessment; periodic reports on the integrated compliance duties
4. Implemented the Compliance Index (CIX) in the FSIs in and responsibilities submitted by the Compliance
the BNI FC as a means of monitoring the compliance Director to the President Director and the BNI Board
function in the FSIs by using the parameters in the of Commissioners;
form of fraud, violation cases, sanctions and fines from 8. Make efforts to improve the Human Capital competence
regulators, pending findings of external and internal in the compliance units at each FSI in the BNI FC by
auditors, updating customer data and Regulatory organizing sharing sessions by BNI on the topic of
Business Conduct of each FSI; Compliance Culture, Flow and Licensing Reporting
5. Analyzed the FSI Compliance Function Implementation Process for New Products and/or Activities to Regulators,
Report in the BNI FC periodically to include the Consumer Protection and Integrated Compliance, Anti-
implementation of: Fraud Strategy at BNI, Good Corporate Governance,
a. Compliance Culture; Management of Anti-Gratification and Anti-Bribery
b. Compliance Risk and Compliance Index; Management System (SMAP), as well as Anti-Money
c. Regulatory Compliance; Laundering and Prevention of Terrorism Funding (APU
d. Company Compliance with Commitments to PPT);
Regulators;And 9. Synergize with each FSI in the BNI FC, includingTraining
e. Implementation of the Anti-Money Laundering, and Learning between BNI and each FSI in the BNI FC.
Prevention of Terrorism Financing and Prevention
of Funding for the Proliferation of Mass Destruction
(APU PPT and PPPSPM) programs is based on 5
(five) pillars of implementing the AML-CFT and
PPPSPM programs, namely active supervision of
the Board of Directors and Board of Commissioners,
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External
Auditor
As an effort to carry out an independent supervisory Basis of appointment was as follows:
function on the financial aspects of the Bank, BNI appoints 1. Based on the Financial Services Authority Regulation No.
a Public Accounting Firm (KAP). In this case, the External 13/POJK.03/2017 dated March 27, 2017, concerning the Use
Auditor to examine BNI’s finances for the 2023 fiscal year of Public Accountant Services and Public Accounting Firms
was determined at the Annual GMS, taking into account in Financial Services Activities in Article 16 Paragraph 1, it is
the Board of Commissioners recommendations, following stated that Parties carrying out financial services activities
the recommendation of the Audit Committee. The selection must limit the use of audit services for annual historical
process was carried out in accordance with the applicable financial information from the same AP for a maximum
goods and services procurement mechanism. To ensure the audit period of 3 (three) consecutive reporting fiscal years.
independence and quality of the audit results, the appointed as revoked by Financial Services Authority Regulation No.
External Auditor may not have a conflict of interest with the 9 of 2023 concerning the Use of Public Accounting Services
Bank. and Public Accounting Firms in Financial Services Activities
in article 7 paragraph 1 states that parties in the form of
IMPLEMENTATION OF EXTERNAL commercial banks, issuers and public companies are obliged
AUDIT FUNCTION to limit the use of audit services for annual historical financial
information from the same AP for a period no longer than
In carrying out operational activities, apart from internal audits for 7 (seven) cumulative years;
auditors, Bank is also supervised by external auditors, 2. Based on FSA Regulation No. 37/POJK.03/2019
namely the Financial Services Authority, Bank Indonesia, concerning Transparency and Publication of Financial
the Supreme Audit Agency and the Public Accounting Firm. Statements in conjunction with FSA Circular Letter
No. 9/SEOJK.03/2020 concerning Transparency and
APPOINTMENT OF PUBLIC ACCOUNTANT Publication of Conventional Commercial Bank Reports,
Article 4 paragraph 2 states that Banks must include
Following up on the General Meeting of Shareholders the name of the Public Accounting Firm conducting the
(“GMS”) resolutions for the Fiscal Year 2022. The Board of annual financial statements audits, together with the
Commissioners appointed KAPTanudiredja, Wibisana, Rintis name of the Public Accountant, partner in charge of the
& Partners (member of global PricewaterhouseCoopers) audit, including the opinion given in the announcement
as the external auditor for examining the Bank’s Financial of the Quarterly Publication Report for the position at
Statements and other reports for the Fiscal Year 2023. the end of December;
Fiscal year 2023, is the second audit year period for KAP 3. The appointment process for KAPTanudiredja, Wibisana,
Tanudiredja, Wibisana,, Rintis & Rekan (member of global Rintis & Rekan (member of PricewaterhouseCoopers) as
PricewaterhouseCoopers) the external auditor was carried out through a “Tender”
mechanism.
PUBLIC ACCOUNTANTING FIRM, ACCOUNTANT NAME, AND FEE
The Public Accountant Accounting Firms, Accountants, Fees, and KAP Permits for the last 5 (five) years are as follows:
Name Of
Audit Sevices
Year Public Accounting Firms Responsible Period KAP Licence
Fee (IDR)
Accountant (Partner)
Tanudiredja, Wibisana, Rintis & Rekan Drs. M. Jusuf Wibisana,
2023 1 year 20,672,000,000 241/KM.1/2015
(member of global PricewaterhouseCoopers) M.Ec,. CPA
Tanudiredja, Wibisana, Rintis & Rekan Drs. M. Jusuf Wibisana, 1 Year and
2022 25,550,000,000 241/KM.1/2015
(member of global PricewaterhouseCoopers) M.Ec,. CPA Interim
Tanudiredja, Wibisana, Rintis & Rekan Drs. M. Jusuf Wibisana, 1 Year and
2021 22,175,000,000 241/KM.1/2015
(member of global PricewaterhouseCoopers) M.Ec,. CPA Interim
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Name Of
Audit Sevices
Year Public Accounting Firms Responsible Period KAP Licence
Fee (IDR)
Accountant (Partner)
KAP Purwantono, Sungkoro and Surja (Ernst
2020 Muhammad Kurniawan 1 Year 12,650,000,000 603/KM.1/2015
and Young)
KAP Purwantono, Sungkoro and Surja (Ernst
2019 Muhammad Kurniawan 1 Year 12,900,000,000 603/KM.1/2015
and Young)
In addition to BNI’s consolidated financial statements audit, the scope of audit work by Public Accounting FirmTanudiredja,
Wibisana, Rintis & Rekan (member of PricewaterhouseCoopers) for the fiscal year 2023 included:
Amount in rupiah
No Assignment Type (includes 11% VAT
and OPE)
1a Audit of the Consolidated Financial Report of PT Bank Negara Indonesia (Persero) bk IDR14,031,242,789
1b Internal Control Report (Management Letter) IDR81,769,196
Review and validation of the Consolidated Financial Report of PT Bank Negara Indonesia (Persero) Tbk (newspaper
1c IDR54,769,402
format)
Subtotal IDR14,167,781,387
2 Audit of the Micro and Small Business Funding Program ("PUMK") IDR325,001,778
3 Audit of Financial Institutions' Financial Reports and Pension Fund Portfolios IDR170,225,675
4 Report on Review of Control Policies and Procedures implemented by the Bank in Providing Custodian Services IDR164,067,875
5 Report on Performance Evaluation Results based on Mutually Agreed Procedures IDR166,791,394
6 Audit of Compliance with Report on Compliance with Legislation and Internal Control (PSA 62) IDR332,909,854
Implementation of Mutually Agreed Procedures Regarding Management Contracts and Annual Management
7 IDR331,828,737
Contracts for BUMN Directors
Implementation of Mutually Agreed Procedures regarding BUMN Aggregated Financial Reports for the 2023 Fiscal
8 IDR521,868,320
Year
Additional Scope of Implementation of Mutually Agreed Procedures in Relation to Management Contracts and
9 Annual Management Contracts for BUMN Directors and Implementation of Mutually Agreed Procedures in Relation IDR222,000,000
to Performance Realization Reports for LTI purposes for Board of Directors and Board of Commissioners
Subtotal IDR16,402,475,020
10 Audit of PT BNI Life Insurance ("BNI Life") Financial Reports IDR1,260,524,920
Audit of the Consolidated Financial Statements of PT BNI Sekuritas and Subsidiaries (including Non-Audit
11 IDR520,772,310
Assurance Engagement ("NAAE") MKBD)
12 Audit of the Financial Statements of PT BNI Asset Management (including Agreed Upon Procedures ("AUP") MKBD) IDR335,630,622
13 Audit of PT BNI Multifinance Financial Reports IDR436,068,458
14 Audit of PT Bank Hibank Indonesia Financial Reports IDR1,318,538,917
15 Audit of PT BNI Capital Ventura Financial Reports IDR397,989,753
Subtotal IDR4,269,524,980
Grandtotal IDR20,672,000,000
AUDIT RESULTS
The results of the audit carried out by the external auditor are submitted in the form of a Consolidated Financial Statement
Audit Opinion. The Consolidated Financial Report of PT Bank Negara Indonesia (Persero) Tbk and Subsidiaries has been
audited by KAP Tanudiredja, Wibisana, Rintis & Rekan (a member firm of the PricewaterhouseCoopers network) with the
partner in charge being Drs. M. Jusuf Wibisana, M.Ec,. CPA, independent auditor, based on Audit Standards established
by the Indonesian Institute of Public Accountants, with an opinion without modification as stated in its report dated
January 25, 2024.
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AUDIT FEES AND OTHER SERVICES PROVIDED BY MEMBER FIRM
OF THE PRICEWATERHOUSECOOPERS NETWORK
During 2023, other services provided by Public Accountants included:
Total (IDR)
No Type of Assignment
including VAT &
OPE
(“BNI London")Group reporting on The London Branch of PT Bank Negara Indonesia (Persero) Tbk ("BNI
1 IDR491,700,000
London")
2 Group reporting on The New York Branch of PT Bank Negara Indonesia (Persero) Tbk ("BNI New York") IDR1,017,500,000
3 Group reporting on The Tokyo Branch of PT Bank Negara Indonesia (Persero) Tbk (“BNI Tokyo”)*) IDR2,634,775,000
Audit of the financial statements of The Seoul Branch of PT Bank Negara Indonesia (Persero) Tbk (“BNI
4 IDR653,400,000
Seoul”)*)
Audit of financial reports and group reporting of The Singapore Branch of PT Bank Negara Indonesia (Persero)
5 IDR3,563,618,968
Tbk (“BNI Singapore”)*)
6 Group reporting on The Hong Kong Branch of PT Bank Negara Indonesia (Persero) Tbk (“BNI Hong Kong”)*) IDR906,660,000
Sub Total IDR9,267,653,968
7 Procurement of BNI RACE Culture Work Culture Transformation Consultation Services IDR2,100,000,000
8 PT Bank Negara T170 T171 YA 2022 single entity*)PT Bank Negara T170 T171 YA 2022 single entity*) IDR280,232,160
9 Procurement of Proactive Assurance for the implementation of PSAK 74/IFRS IDR1,898,100,000
10 Tax Assessment Services 2020-2021 IDR121,000,000
11 Services related to income tax (Corporate Income Tax) 2022 IDR88,000,000
Sub Total IDR4,487,332,160
Total IDR13,754,986,128
*) Translation to Rupiah using Reuters middle rate on 31 December 2023
PUBLIC ACCOUNTING FIRM PROFILE
KAP Tanudiredja, Wibisana, Rintis & Rekan (member of global PricewaterhouseCoopers),
WTC 3, Jl. Jend. Sudirman Kav. 29-31 Jakarta 12920 INDONESIA
Tel: +62 21 50992901/31192901
Fax: +62 21 52905555/52905050
COORDINATION BETWEEN THE EXTERNAL AUDITOR AND AUDIT COMMITTEE
To implement its monitoring function on the audit results conducted by external auditors, namely Bank Indonesia (BI),
Financial Services Authority (FSA), the Supreme Audit Agency (BPK), the Financial Transaction Reports and Analysis
Center (PPATK), and KAP, the Audit Committee has evaluated the follow-up actions taken by the Management on the audit
results of the said external auditors. Complete coordination can be seen in the description of the Audit Committee Report.
EXTERNAL AUDIT EFFECTIVENESS AND BANK COMPLIANCE WITH PROVISIONS CONCERNING
RELATIONSHIPS BETWEEN THE BANK, THE PUBLIC ACCOUNTANTS, AND BANK INDONESIA
BNI conducted an effective external audit and the Bank’s compliance with the provisions concerning the relationship
between the Bank, Public Accountants and Bank Indonesia for the Bank, including the following:
1. As stated in PBI No. 7/50/PBI/2005 concerning Amendments to PBI No. 3/22/PBI/2001 concerning Transparency
of Bank Financial Conditions, in providing audit assignments for Financial Reports, BNI is required to appoint a
Public Accountant and Public Accounting Firm that has been registered with Bank Indonesia. Through the Board of
Commissioners letter No. DK/33 dated 28 February 2023, the Board of Commissioners appointed the Tanudiredja,
Wibisana, Rintis & Rekan Public Accounting Firm (a member firm of the PwC global network) as the external auditor
in examining the Company's Financial Report and other reports for the 2023 fiscal year;
2. Based on Financial Services Authority Regulation No. 13/POJK.03/2017 dated 27 March 2017 as revoked by Financial
Services Authority Regulation No. 9 of 2023 concerning the Use of Public Accounting Services and Public Accounting
Firms in Financial Services Activities in article 7 paragraph 1 states that parties in the form of commercial banks,
issuers and public companies are obliged to limit the use of audit services for annual historical financial information
from the same AP for a period no longer than audits for 7 (seven) cumulative years;
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3. The appointment of the same Public Accountant and/or Public Accounting Firm by BNI must be based on a work
agreement;
4. The Public Accountant who audits the Bank’s Annual Financial Statements is required to conduct audits in accordance
with the Public Accountant Professional Standards, the work agreement, and the audit scope. The Public Accountant
and/or Public Accounting Firm is required to observe the Bank Confidentiality as regulated in the Law No. 7 of 1992
on Banking, as amended by Law No. 10 of 1998;
5. In the framework of preparing and implementing the audit, the Public Accountant may request information from
Bank Indonesia regarding the condition of the Bank to be audited;
6. Bank Indonesia and/or FSA can request information from a Public Accountant even though the work agreement has
ended.
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Internal Control
System
The Internal Control System (SPI) is a monitoring 1. Sufficient organizational structure;
mechanism established by Bank management on an 2. BNI’s leadership style and management philosophy;
ongoing basis and implemented by all management and 3. Integrity and ethical values, as well as employees’
employees at every level of the organization. Therefore, competencies;
an effective SPI is an important component in Bank 4. Human Capital policies and procedures;
management as well as being the basis for healthy 5. Attention and direction of BNI’s management and other
and safe Bank operational activities. Implementation committees, such as the Risk Management Committee.
of the Internal Control System within the Bank is the 6. External factors affecting BNI’s operations and the risk
responsibility of all parties involved as outlined in the management implementation.
duties and responsibilities of each party.
BNI's Internal Control System Covers:
CONTROL PURPOSES 1. Strategic control, to ensure each strategy or policy is in
accordance with BNI’s objectives, vision and mission;
FINANCIAL AND OPERATIONAL CONTROL, AND 2. Operations control, to achieve operational efficiency
COMPLIANCE WITH LAW REGULATIONS and effectiveness;
The purposes of the Internal Control System in BNI 3. Reporting control, to ensure the quality of all
includes: information/reporting produced and used in internal
1. Compliance with the provisions and laws and or external decision making;
regulations (Compliance objective). This is intended 4. Obedience control, to ensure the level of compliance
to guarantee that all BNI’s business activities are carried with law, regulations and laws related to operations.
out in accordance with the provisions and laws and
regulations, either provisions issued by the government, Risk Assessment
FSA, or internal policies and procedures established The risk assessment (measurement) system is used to
by BNI. measure risk exposure as a reference to controlling risk.
2. Availability of complete, accurate, effective, and timely Risk assessment cover 8 (eight) risk types managed by
financial and management information (Information BNI as follows:
objective).This is intended to guarantee the availability 1. Credit Risk Assessment
of complete, accurate, effective, and timely reports Credit Risk Assessment is carried out including the
necessary to make appropriate and accountable following aspects:
decisions. a. Amount, quality, and composition of exposure of
3. Effectiveness and efficiency in BNI’s business activities balance sheet and administrative accounts;
(operational objective).This is intended to increase the b. The level of credit risk of debtors/counterparties;
effectiveness and efficiency of the use of assets and c. Credit characteristics;
other resources to protect BNI from any risk of loss. d. Business environment condition;
4. Increasing the effectiveness of risk culture in BNI’s e. Internal rating system and scoring system.
organization as a whole (risk Culture objective)This is f. Credit risk stress testing.
intended to identify weaknesses and assess deviations g. The use of internal ratings to determine asset
early, as well as reassess the reasonableness of the quality and the amount of reserves by calculating
policies and procedures in BNI on an ongoing basis. the Expected Credit Loss (ECL) value, which reflects
the estimation of potential credit losses through the
CONTROL ENVIRONMENT calculation of 3 basic parameters, namely Probability
of Default (PD), Loss Given Default (LGD), Exposure
The control environment reflects the overall commitment, at Default (EAD).
behavior, concern and steps of the Board of Directors and 2. Market Risk Assessment
Board of Commissioners in carrying out BNI’s operational Market risk assessment is carried out on all trading book
control activities.The elements of BNI’s control environment and banking book portfolios. Market risk assessment
include: on the trading book includes:
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a. Measurement of market risk sensitivity – standard 6. Strategic Risk Assessment
method; Strategic risk assessment/measurement uses indicators/
b. Aggregation using Value at Risk (VaR) – internal parameters such as:
model; a. Strategy suitability with business environment
c. Market risk stress testing; conditions;
d. Budget loss; and b. High-risk strategies, and low-risk strategies;
e. Back testing. c. BNI’s business position towards competitors; and
d. Achievement of the Bank’s Business Plan (RBB).
Market risk assessment on the banking book, includes: 7. Compliance Risk Assessment
a. Measurement of interest rate risk on the banking Compliance risk assessment/measurement uses
book; indicators/parameters such as:
b. Measurement of exchange rate risk on the banking a. Type, significance, and frequency of violations
book. against the applicable provisions; and
3. Liquidity Risk Assessment b. Violations against provisions of certain financial
Liquidity risk assessment is carried out to measure transactions.
and monitor the need for sustainable net funding. The c. Frequency of violations (BNI compliance track
liquidity risk assessment process includes: record).
a. Assessment of liquidity ratios includes Liquidity 8. Reputation Risk Assessment
Coverage Ratio (LCR) and Net Stable Funding Ratio Reputation risk assessment/measurement uses
(NSFR); indicators/parameters such as:
b. Maturity profile assessment; a. Reputation influence from the owner of BNI and
c. Projected cash inflows and outflows; related companies;
d. Liquidity risk stress testing. b. Violation of business ethics;
e. Availability of liquid assets (Cash), Secondary c. Product complexity, and BNI’s business cooperation;
Reserve (SR); and d. Frequency and materiality of the Bank’s negative
f. Liquidity Ratio. reporting; and
4. Operational Risk Assessment e. Frequency and materiality of customer complaints.
One method that can be used to assess operational
risk in BNI is Risk & Control Self Assessment (RCSA), a COMPLIANCE WITH COSO FRAMEWORK
series of activities carried out by each unit (risk owner)
to identify operational risk issues in each unit, looking BNI’s Internal Control System refers to the FSA Circular
for causes, measuring potential losses (impact and No. 35/SEOJK.03/2017 dated July 7, 2017 concerning the
frequency) that may arise, and finding solutions to Standard Guidelines for Internal Control Systems for
overcome them, as well as control mechanisms for Commercial Banks, in line with the COSO framework and
existing risks. the Basel Committee - Internal Control, covering 5 (five)
key interrelated elements in the Bank’s internal control
Operational risk is classified into categories and sub system including:
categories to facilitate risk assessment, control, and 1. Management culture Risk supervision and control;
reporting of 7 (seven) operational risk events, which are: 2. Risk identification and assessment;
a. Internal fraud; 3. Control activities and separation of functions;
b. External crime; 4. Accounting, information and communication systems;
c. Employment and occupational safety practices; 5. Monitoring activities and deviations/weaknesses
d. Clients, products, and business practices; corrective actions.
e. Damage to physical assets;
f. Business interruption and system failure; and CONTROL ACTIVITIES
g. Execution, shipping, and process management.
5. Legal Risk Assessment Control activities are carried out to ensure that appropriate
Legal risk assessment/measurement uses indicators/ actions have been taken in controlling a risk. Internal control
parameters in the form of: activities in the Company include:
a. Potential losses arising from litigation claims;
b. Weakness in binding; and 1. General Control Activities
c. The absence/occurrence of inregulations/laws Involves all employees including the Board of Directors,
changes that underlie the issuance of a product and are planned and carried out to ensure that
or service. management directives have been carried out. Control
activities are contained in policies and procedures to
ensure that every activity is carried out effectively and to
encourage anticipatory actions against the risks inherent
in each operational activity.
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2. Control Activities According to Organizational vi) Proposing models and parameters used in
Functions An effective Internal Control System requires measuring market risk by theTreasury Division;
establishment of a control structure in accordance with vii) Measuring market risk;
the organizational structure, and includes: viii) Conducting back testing and stress testing.
a. Top Management Reviews c. Operational Risk Control
The Board of Directors actively requests Operational risk management and control is
presentations and performance reports on a regular carried out through coordination between the
basis, in order to evaluate BNI’s progress towards its Risk Management Work Unit and the Operational
intended objectives. Determination of objectives are Work Unit in stages. BNI also has an Operational
in accordance with the established risk management Risk Management Forum (FRO) as a means
policy after considering the risk level to be taken (risk of formal coordination between work units to
appetite), the level and type of risk that is maximally discuss operational risk issues as well as follow
set (risk tolerance), and limit setting. up on mitigation that must be taken. The roles and
b. Operational Performance Review (Functional supports needed from the Operational Work Unit
Reviews) Reviews are periodically carried out by are:
IAD. i) Submitting periodic/incidental risk exposure
c. Information System Control reports to the Risk Management Work Unit;
Includes verification of the accuracy and ii) Ensuring risk management is in each operational
completeness of transactions and authorizations, Work Unit (risk taking unit/risk owner), so the
general control and application control. units will be responsible for managing the risks
d. Physical Asset Control inherent in transactions/ activities on a daily
Physical Asset Control activities include securing basis.
assets, limiting access to computers and data files.
e. Documentation, including adequacy of accounting Operational risk control also includes Business
policies documentation, procedures, systems & Continuity Plan (BCP) procedures. BCP is a formal
standards as well as audit processes. mechanism/plan that combines the established
3. Control Activities based on Type of Risk strategies, policies, procedures, and organizations
Control activities have been set out in policy and to ensure the continuity of operations of critical
procedure documents to identify risks (market, liquidity, business functions at a certain service level during
credit, operation, legal, compliance, reputation, and any disruption or disaster.
strategic risks).. d. Liquidity Risk Control
a. Credit Risk Control Liquidity risk control is carried out by:
i) Credit supervision covers all credit aspects and i) Monitoring and taking alternative strategic
all objects of supervision without exception; steps for each Secondary Reserve (SR) traffic
ii) Internal credit control. light, namely: Dark Green, Light Green, Light
b. Market Risk Control Yellow, Dark Yellow and Red;
For control purposes, the process of identifying ii) Conducting funding strategies, managing
and measuring market risk is carried out by units liquidity position and daily liquidity risk,
independent of the business activities, and is carried managing liquidity position and intra-group
out by the Risk Management Work Unit. liquidity risk as stipulated in the Global Funding
Policy, Asset Management Policy and Asset and
The Risk Management Work Unit authority and Liability Management Policy
responsibilities in controlling market risk are: e. Legal Risk Control
i) Approving and validating the proposed model/ Legal risk control is carried out by ensuring BNI’s
method used in measuring market risk; agreements with third parties have secured BNI’s
ii) Developing market risk measurement models; interests. Legal risk control is carried out by a Work
iii) Checking the correctness of the market risk Unit functioning to manage legal risk, and includes:
calculation based on risk report received i) Preparing assessments through a juridical
iv) Determining the confidence level used; study, in the event there are plans to add/
v) Setting parameters for market risk stress develop new products and/or activities;
testing; ii) Providing legal advice, and/or legal assistance
in the event there are legal risks in operational
activities;
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iii) Reviewing contracts and agreements with other INFORMATION AND COMMUNICATION
parties periodically.
f. Strategic Risk Control The information system produces reports on business,
Strategic risk control is carried out by: financial conditions, risk management implementation, and
i) Conducting an effective, independent and fulfillment of provisions that support the implementation
objective review of strategic policies as outlined of the Board of Directors and the Board of Commissioners
in the review of the implementation and duties.
performance achievement against the targets
set in the Bank’s Business Plan through Board Such information includes:
of Commissioners meetings, meetings inviting 1. Internal and external information obtained and
the Board of Directors (Radekom), Board of submitted to Management related to the performance
Directors Meetings (Radisi), Sector Meetings of achieving the Company’s goals; and
and Business Reviews; 2. The resulting information to be sufficient and timely,
ii) Adequate testing and reviewing of management therefore, it can carry out its responsibilities effectively
information systems. and efficiently.
g. Compliance Risk Control
Compliance risk control is carried out through ex- The necessary information system includes:
ante (preventive) actions aimed at: 1. BNI organizing a contingency recovery plan, and a
i) Ensuring policies, provisions, systems and back-up system to prevent high-risk business failures;
procedures, as well as business activities at 2. BNI owning and maintaining a management information
BNI are in accordance with the provisions of system that is organized, in electronic and non-electronic
the regulator and prevailing regulations; format.
ii) Ensuring compliance with established
commitments Necessary communication includes effective communication
h. Reputation Risk Control channels to ensure all employees understand, and comply
Reputation risk control is carried out by: with applicable policies and procedures in carrying out
i) Managing, following up and resolving customer their duties and responsibilities, as well as having effective
complaints and lawsuits that can immediately external communication channels to communicate required
increase reputation risk; and information to shareholders, regulators, customers, and
ii) Developing a reliable mechanism for effective other third parties.
reputation risk control measures.
When processing information in electronic format, the
system used shall have an adequate audit trail.
MONITORING ACTIVITIES
Monitoring of BNI’s activities in business units and functional units is carried out through Three Line Roles, which are:
#1 #2 #3
Risk Taking Unit Risk Control Unit Risk Assurance
or 1st Line Roles or 2nd Line Roles or 3rd Line Roles
Risk Control, responsible for developing the
Bank’s risk management framework, policies,
principles and methodology
1. Preparing proposals for risk management
strategies and policies, including risk Risk Assurance, responsible for
Risk Owner, responsible for the risks taken, appetite & limits independently evaluating the effectiveness
execution and results (Day to day risk 2. Developing frameworks, policies, principles, of risk management and internal control
management & control) tools, methodologies and risk management implementation
1. Responsible for managing and controlling standards 1. Conducting independent and periodic
risks inherent in day- to-day business 3. As a risk oversight unit, carries out internal audits on the implementation of
activities or functions aggregation and overall risk reporting risk management and internal control
2. Identifying, measuring, mitigating, 4. Advising or providing recommendations 2. Preparing corrective action
monitoring and reporting risks inherent in to the 1st line roles on implementing risk recommendations and monitoring their
business activities/ functions in accordance policies according to authority implementation
with the strategies/policies/risk parameters 5. Escalating issues/important decisions to 3. Reporting the audit results to the Audit
set by the 2nd line roles Senior Committee and key stakeholders according
6. Management/ Directors and/or Risk to their authority
Management Committee and Anti Fraud,
Risk Management Sub-Committee and/ or
Integrated Risk Management Committee
(Risk Management Committees)
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REVIEW OF EFFECTIVENESS STATEMENT OF THE BOARD OF
INTERNAL CONTROL SYSTEM DIRECTORS AND/OR BOARD OF
COMMISSIONERS ON THE ADEQUACY
As an important component in Bank management, the OF THE INTERNAL CONTROL SYSTEM
Internal Control System (SPI) forms the basis for healthy
and safe Bank operational activities. An effective Internal The Board of Commissioners is responsible for and has
Control System assists the Board of Directors and the Board supervised the implementation of the Internal Control
of Commissioners in protecting the Bank assets, ensures the System (SPI), namely approving and monitoring the Board
availability of reliable financial and managerial reporting, of Directors' policies that determine internal control. In
increases the Bank compliance with applicable laws and carrying out its duties, authority and responsibility for
regulations, and reduces the risk of losses, irregularities supervision, the Board of Commissioners is also assisted
and violations in the precautionary aspect. by the Audit Committee, Risk Monitoring Committee,
Nomination and Remuneration Committee, and Integrated
For the SPI, the BNI Board of Directors has the responsibility Governance Committee.
for establishing and maintaining adequate SPI, and ensuring
the system operates safely and reliably in accordance with The Board of Directors is also responsible for the
the Bank’s established internal control objectives. implementation of a reliable and effective Internal
Control System (SPI) as well as making efforts to improve
The Internal Audit Work Unit (SKAI) conducts evaluations, an effective risk awareness culture at every level of the
through audits and consultations, and plays an active role organization. Meanwhile, the Director who oversees the
in improving the SPI effectiveness on an ongoing basis compliance function plays an active role in preventing
in connection with the Bank’s operations that have the deviations by management in establishing policies related
potential to cause losses in achieving the targets set by to the precautionary principle.
Bank management.
The Internal Audit Unit (IAD) has continuously evaluated the
To achieve this, the evaluation results are submitted to effectiveness of SPI related to operational implementation
the Board of Directors to be followed up and monitored in achieving the targets set by the Company, including
to ensure SPI they are running adequately. The Board of through inspection activities on units and activities.
Commissioners, through the Audit Committee, plays an
active role in relation to SPI evaluation by reviewing the The evaluation results obtained are always submitted to
Internal Audit evaluation results. Based on the evaluation the Board of Directors and related units for follow-up and
carried out, BNI’s SPI runs adequately. implementation monitoring. Concerning problems that
arise, improvements are always made and monitoring is
carried out consistently to ensure that the SPI is running
effectively.The Board of Commissioners through the Audit
Committee has played an active role in evaluating SPI
through reviewing the results of inspections carried out
by IAD.
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Risk
Management System
GENERAL DESCRIPTION OF THE RISK MANAGEMENT SYSTEM IMPLEMENTED BY BNI
BNI has established a system to manage risk and capital in an effective and integrated manner in order to anticipate
economic challenges, and any increased risk exposure that may arise in carrying out its business activities.This also aims
to support sustainable performance achievement and growth and increase the company's competitiveness.
BNI’s risk management is proactive and forward looking. This is intended to maximize added value to shareholders,
manage capital comprehensively, and ensure profitability and sustainable business growth. Moreover, BNI as a Financial
Services Institution with a number of subsidiaries that are members of the BNI Financial Conglomerate, also requires an
integrated risk management system. The risk management governance can be described as follows:
BNI Governance
Governance
Transparency Accountability Accountability Independence Fairness
AGM PEMIMPIN
GMS/Highest
DIVISI Authority
COMPLIANCE
Board of Commissioners
Board of Integrated Governance Remuneration & Nomination
Risk Monitoring Committee Audit Committee
Commissioners Committee Committee
External Audit (KAP, OJK, BPK)
Board of Directors
Performance Management
Board of Directors Subsidiaries Committee Asset & Liability Committee Human Capital Committee Credit Policy Committee
Committee
Integrated Risk Management Technology Management Credit Risk Management & Anti-
Business Committee Credit Committee
Committee Committee Fraud Committee
2nd Lines Roles Risk Control 3rd Lines Roles
1st Lines Roles Business
Business Units & Fucntions Internal Audit
Functional Units
Day to Day Control Periode Control
PEMIMPIN
Internal
DIVISIControl
COMPLIANCE
RISK MANAGEMENT FRAMEWORK
The risk management framework starts from determining a risk strategy and risk appetite that is in line with BNI's business
strategy and objectives. Risk management is carried out based on a risk operating model which includes governance,
processes, policies as well as tools and methodology. Risk management is supported by adequate InformationTechnology,
adequate quality and quantity of human resources, as well as strengthening risk awareness through the internalization
of risk culture.
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The risk management framework is depicted in the following chart:
Business Strategy and Goals
Alignment
1 Risk Strategy and Risk Appetite
Risk Operating Model
2 Risk Governance 3 Risk Management
Process 4 Policy 5 Tools &
Methodology
6 Information Technology
7 HC & Risk Culture
In order to implement effective risk management, both for BNI individually and consolidated and integrated with
subsidiaries, the implementation of BNI risk management includes:
Pillar 1
Active oversight of Board of Directors and Board
of Commissioners
Pillar 2 Pillar 2
Adequacy of risk management policies and
Comprehensive internal control system.
procedures and determination of risk limits.
Pillar 3
Adequacy of risk identification, measurement,
monitoring and control processes as well as risk
management information systems
PILLAR 1. ACTIVE SUPERVISION OF THE BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS
BOARD OF DIRECTORS SUPERVISION
Active monitoring of Board of Directors is performed by:
1. Prepare written and comprehensive Risk Management policies, strategies and frameworks, including overall Risk
limits and per Risk type, taking into account the level of Risk to be taken (Risk Appetite) and Risk Tolerance according
to the Bank's conditions, and taking into account Risk impact on capital adequacy. After obtaining approval from the
Board of Commissioners, the Board of Directors determines Risk Management policies, strategies and framework.
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2. Prepare, establish and update procedures and tools to SUPERVISION OF THE BOARD OF COMMISSIONERS
identify, measure, monitor and control risks. Active supervision by the Board of Commissioners is carried
3. Prepare and determine transaction approval out, among other things, by:
mechanisms, including those that exceed limits and 1. Approve BNI's risk management policy including the
authority for each level of position. risk management strategy and framework determined
4. Evaluate and/or update Risk Management policies, in accordance with the level of risk to be taken (Risk
strategies and frameworks at least 1 (one) time in 1 Appetite) and risk tolerance (Risk Tolerance), both
(one) year or more frequently if there are changes in quantitative and qualitative Risk Appetite
factors that influence the Bank's business activities, Risk 2. Evaluate risk management policies and strategies at
exposure and/ or Risk profile significantly. least 1 (one) time in 1 (one) year or in the event that
5. Establish the organizational structure, including clear there are changes in factors that significantly influence
authority and responsibility at each level of position BNI's business activities;
related to the implementation of Risk Management. 3. Evaluate the accountability of the Board of Directors
6. Responsible for implementing Risk Management and provide direction for improvements to the
policies, strategies and frameworks that have been implementation of BNI's risk management policies on
approved by the Board of Commissioners as well as a regular basis;
evaluating and providing direction based on reports 4. Ensuring that risk management policies and processes
submitted by the Risk Management Work Unit (SKMR) are carried out effectively and are integrated into the
including reports regarding Risk profiles. overall BNI risk management process.
7. Ensure that all material risks and impacts caused by
the risks in question have been followed up and submit The Board of Commissioners formed a Risk Monitoring
accountability reports to the Board of Commissioners Committee as stated in the Risk Monitoring Committee
on a regular basis, including including reports on Charter, with the committee's duties including:
developments and problems related to material risks 1. Evaluate the conformity of risk management policies
along with corrective steps that have been, are being with the implementation of Bank policies;
and will be taken. 2. Monitor and evaluate the implementation of the duties of
8. Ensuring the implementation of corrective actions on the Risk Management Committee and Risk Management
issues found by the Internal Audit (IAD); Work Unit in order to provide recommendations to the
9. Develop a Risk Management culture including Risk Board of Commissioners;
awareness at all levels of the organization, including, 3. Carrying out certain other tasks related to the function
among other things, adequate communication to all and scope of duties of the Risk Monitoring Committee
levels of the organization regarding the importance of as assigned by the Board of Commissioners.
effective internal control. In carrying out its function of supervising the implementation
10. Ensure adequate resource support to manage and of BNI Risk Management and Integrated Risk Management,
control risks. the BNI Board of Commissioners is assisted in its
11. Ensure that the Risk Management function has been implementation by the Risk Monitoring Committee (KPR),
implemented independently, which is reflected in, Audit Committee and Integrated Governance Committee.
among other things, the separation of functions
between the SKMR which carries out risk identification, In order for the implementation of risk management to run
measurement, monitoring and control and the work unit effectively, its implementation must be carried out based on
which carries out and completes transactions. the risk management that has been established by BNI. Risk
governance clearly regulates roles, responsibilities, decision-
The Board of Directors’ supervisory function is carried out making processes, linkages between risk management
through the Board of Directors Meeting Forum (Radisi), functions, as well as establishing policies to ensure that the
Risk Management & Anti Fraud Committee Meeting (KRA), risks faced by BNI are managed well. Risk governance at BNI
Risk Management Sub-Committee (RMC), Anti-Fraud Sub- can be described in the following diagram:
Committee (KAF), Credit Policy Committee Meeting Forum,
and Credit Procedure Committee (KPP).
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BNI RISK MANAGEMENT
Ensure that the implementation of Risk Management
is adequate and in accordance with the Bank's
characteristics, complexity and risk profile. In its
Oversight Board of
implementation, assisted by Risk Monitoring Committee
Commissioners and Integrated Governance Committee
In charge of implementing adequate risk
management and in accordance with the Bank’s
characteristics, complexity and risk profile
Oversight & Execution Board of Directors
Assist Board of Directors in establishing policies,
development and implementation of risk management
and escalation to Board of Directors
Risk Management Implement risk management according to each role:
Committee • Risk owner (risk taking) manages the
risks inherent in the business and their
Escalation
respective functions
• Risk control prepares the framework,
policy principles and methodology for
bank risk management
Risk Taking Unit, Risk Control Unit, • Risk assurance, independently assesses
the effectiveness of the implementation of
Implementation &
Risk Assurance Unit risk management and internal control
Control Mechanism
INTERNAL CONTROL PROCESS
An effective Internal Control Process is an important component in Bank management and lays a foundation for sound and safe
Bank operational activities and can assist the Board of Directors and Board of Commissioners to safeguard Bank assets, ensure
the availability of reliable financial and managerial reporting, improve compliance. The Bank complies with applicable laws and
regulations, so as to reduce the risk of losses, deviations and violations of prudential aspects.
PILLAR 2. ADEQUACY OF POLICIES, PROCEDURES AND LIMIT DETERMINATION
The Risk Management Policy is a written direction in implementing risk management and must be in line with the vision,
mission and strategic plan and focus more on relevant risks in BNI's business activities, and is prepared by taking into
account the level of risk that is willing to be taken (risk appetite), risk tolerance, and setting limits.
In order to support the effective implementation of risk management, BNI has a risk management policy document that
has been approved by the Board of Commissioners, and functions as a strategic and comprehensive basic reference,
including:
1. General Policy for Risk Management.
2. General Policy for Integrated Risk Management and Integrated Capital.
3. General Policy for Internal Control Systems
Risk Management Procedures are an elaboration and implementation rules of the Risk Management Policy and are used
as a reference for implementing risk management for each Risk Management Unit and all BNI organizational units, and
are adequately documented. Detailed provisions for each procedure are regulated in technical instructions (Juknis).
Evaluation and/or updating of BNI Risk Management Policies and Procedures is carried out periodically, or in the event
of significant changes that affect BNI's business activities. Procedures and technical instructions in the following chart:
Policies
Procedures
Technical Instructions
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As one of the risk control methods, BNI also has risk limits. Risk limits are thresholds for determining the level of intensity
of risk mitigation that will be implemented by management. Determination of BNI risk limits includes limits per risk (Credit
Risk, Market Risk and Liquidity Risk), limits per functional activity and limits as a whole. These policies, procedures and
risk limits are periodically reviewed with approval up to the Board of Directors level through committee meetings or
through circulation to the Board of Directors according to the level of authority.
PILLAR 3. ADEQUACY OF RISK IDENTIFICATION, MEASUREMENT, MONITORING AND
CONTROL PROCESSES, AND RISK MANAGEMENT INFORMATION SYSTEMS
The Risk Management process at BNI includes the stages of identifying, measuring, monitoring and controlling risks for
8 (eight) types of risks on an ongoing basis for all material risk factors supported by the Risk Management Information
System, which can be described as follows:
Risk Identification Risk Measurement
Risk identification is carried Risk measurement process is
out proactively for all business carried out to determine the
activities in order to analyze magnitude of risk exposure
the source, level of possibility Disclosure as a reference for performing
of risk arising and the impact control and for the purposes
Report submission, which
includes: of calculating minimum capital
• Risk requirements
Management
Report to
Regulators
and
Management
Risk Monitoring • • Risk Risk control
Management
Risk monitoring process is carried out Information
Risk control is focused on risks
to ensure that risks are managed Report to the
Public that can disrupt the continuity of
properly, including by:
the Bank's business. Risk control
• Monitoring compliance with
process is adjusted to the risk
regulations
exposure as well as the level and
• Established risk tolerances
tolerance that will be taken
and limits
• Stress testing results
• Risk mitigation efforts
undertaken
Policies regarding the process of identifying, measuring, 2. Risk Measurement
monitoring and controlling risks for 8 (eight) types of The risk measurement process is carried out in order to
risk (credit, market, liquidity, operational, legal, strategic, determine the magnitude of risk exposure as a reference
compliance and reputation risks) are stipulated in the for carrying out risk control and for the purposes of
General Risk Management Policy (KUMR), while the calculating the Minimum Capital Requirement (KPMM).
Management process Integrated Risk in the BNI Financial
Conglomerate is stipulated in the General Policy for Risk measurement is carried out either quantitatively
Integrated Risk Management and Integrated Capital and/or qualitatively according to the measurement
(KUMRT). methods established by the Regulator or by using
1. Identify Risks internal methods developed by BNI based on best
The risk identification process is carried out proactively practice in risk measurement. To anticipate extreme
for all business activities in order to analyze the source, conditions, risk measurement at BNI is also equipped
level of possibility of risk and its impact. The things to with stress testing for credit risk, market risk and
pay attention to in the risk identification process are: liquidity risk.
a. Identification of all risks is carried out periodically.
b. Have a method or system to identify risks in all BNI
products and business activities.
c. Specifically identifying risks for new bank products,
before new bank products are introduced or
implemented.
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The things to pay attention to in implementing risk b. Risk monitoring is carried out by both the Operational
measurements are: Work Unit and the Risk Management Work Unit;
a. The scope of risk measurement at least measures c. Monitoring results are presented in reports that are
sensitivity, tendencies, individual risk factors, risk submitted periodically to external (Regulator) and
exposure as a whole or per risk by considering internal (Management) parties.
correlation, and all risks inherent in bank transactions
and products. Risk monitoring is carried out both by the Operational Work
b. Risk measurement methods can be carried out Unit (Risk Taking Unit) as the risk owner (Risk Owner) and
quantitatively and/or qualitatively using methods by the Risk Control Unit, and the results of monitoring are
determined by the Regulator or those developed presented in regular reports, including Bank Health Level
internally. Report, Risk Profile Report, Capital Provision Requirement
c. The application of measurement methods is Report Minimum (KPMM), Loan Portfolio Report, Market
adjusted to the applicable Regulatory provisions. Risk and Liquidity Risk Monitoring Report, Operational Risk
d. The use of internal methods in measuring credit Incident & Loss Report, Business Continuity Management
risk, market risk, liquidity risk and operational risk (BCM) Monitoring Report, Internal Risk Analysis and other
must take into account Regulatory requirements, risk reports.
including requirements for use, backtesting,
validation and documentation. 4. Risk Control
e. Risk measurement is carried out by the Risk The risk control process is carried out primarily
Management Unit in coordination with the Risk to manage risks that could disrupt BNI's business
Management Work Unit. continuity.
The things to pay attention to in risk control are:
Risk measurement for BNI individually is carried out a. The risk control system refers to established policies
on 8 (eight) types of risk, while for the BNI Financial and procedures.
Conglomerate it is carried out on 10 (ten) types of risk. b. The risk control process is adjusted to the risk
For the purposes of reporting the Minimum Capital exposure as well as the level of risk to be taken
Requirement (KPMM) to the Regulator, BNI's individual risk (risk appetite) and risk tolerance (risk tolerance).
measurement is carried out on 3 (three) main risks, namely c. Risk hedging and mitigation mechanisms are carried
credit risk, market risk and operational risk. Meanwhile, the out by the Operational Working Unit in collaboration
integrated KPMM calculation is carried out by comparing with the Risk Management Working Unit.
the actual total capital of Financial Services Institutions
(LJK) members of the Financial Conglomeration with the Risk control strategies that can be implemented include
total minimum capital that must be met by LJK members the following:
of the BNI Financial Conglomeration. a. Accepting Risk (Risk Acceptance)
For types of risks where the process does not
Risk measurements are carried out periodically which the allow for preventive intervention or improvement
measurement results are reported to the Regulator as part of the situation, the existing potential risks will
of the individual BNI Risk Profile and KPMM reporting as be accepted as a consequence of the bank taking
well as the BNI Financial Conglomerate's Integrated Risk advantage of business opportunities, taking into
Profile and KPMM reporting. account that the existing risks are still within the
Bank's limits/tolerance. However, strict controls
3. Risk Monitoring must be implemented if this risk control strategy
The risk monitoring process is carried out to ensure that is implemented.
risks have been managed well, including by monitoring
the mitigation and risk limits that have been set. b. Avoiding Risk (Risk Avoidance)
Risk avoidance is carried out to prevent BNI from
The things to pay attention to in implementing risk experiencing an unacceptable risk, or to prevent
monitoring are: increasing existing risk exposure. Risk avoidance is
a. Risk monitoring includes, among other things, chosen if the potential profit from a business activity
monitoring the magnitude of risk exposure, risk is smaller than the risk exposure that may occur.
tolerance, limit compliance, and stress testing
results as well as consistent implementation of
established policies and procedures;
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c. Transferring Risk (Risk Transfer) c. Availability of information about the results
In a risk transfer strategy, the existing risks are (realization) of implementing Risk Management
still attached to the business activity, but the compared to targets set by BNI in accordance with
risks are transferred to other parties. One of the risk management implementation policies and
most common risk transfer methods is the use of strategies.
insurance services or outsourcing.
Several risk management applications prepared to
d. Reducing Risk (Risk Mitigation) support the implementation of the risk management
Risk control will be optimal if efforts are made to process properly, accurately and on time, including the
reduce existing risks. Risk mitigation is intended Internal Rating System, Early Warning System, Scoring
to minimize losses triggered by external factors or System, Operational Risk Tool (New PERISKOP), and
events within the bank. One alternative to suppress Market & Liquidity Risk Management Application
and reduce risks is through increasing control and
improving work systems and procedures. Several risk management solutions have been prepared
to support the implementation of risk management
5. Risk Management Information System properly and in line with the IT Strategic Plan, including:
The Risk Management information system must be able
to support the implementation of risk identification, a. Preparing front end applications for credit risk,
measurement, monitoring and control processes. market risk and operational risk.
a. Risk Data Management b. Preparing data storage and information systems.
Risk data management is the management of risk
data which is used to ensure the level of availability, Before implementing a new risk management
accuracy and timeliness of distribution of risk information system, testing must be carried out to
management information/reports as well as to ensure that the process and output produced have gone
parties with an interest in risk management reports. through the development, testing and reassessment
process effectively and accurately.
b. Risk Management Reporting
Risk Management reporting to certain parties must BNI has used several models and tools as tools to assist
at least pay attention to the following matters: in the risk management process and business decision
i) The frequency of submitting reports is adjusted making. Before implementing a new risk management
to the needs of interested parties, so as to model or information system, testing and validation
provide adequate information for decision must be carried out to ensure that the model, system,
makers. process and output produced have gone through
ii) The report contains information regarding the development, testing and reassessment process
total risk exposure, monitoring of material effectively and accurately. BNI has an independent
risks, setting limits, compliance with policies validation function in the Risk Management Sector.
and procedures, achievement of business
performance and implementation of risk To optimize the validation process, efficiency of the
management. model life cycle and the potential for model risk to arise
from the implemented model, BNI is developing a Risk
The effectiveness of the implementation of the BNI Risk Management Framework Model as part of quality risk
Management Information System includes: management.
a. Availability of information that is accurate, complete,
informative, timely, and can be used by the Board of Model risk can be defined as the potential loss due to
Commissioners, Directors and related work units in errors in the development, implementation, validation,
implementing Risk Management to assess, monitor or use of a model owned by a bank. The possibility
and mitigate risks faced by BNI, both overall risks of model risk increases as the number of models
and per type of risk. implemented, the complexity of a model, or the
b. The effectiveness of implementing Risk Management magnitude of the impact arising from implementing
includes policies, procedures and setting risk limits. a model risk.
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The Risk Management Model Framework currently being developed includes:
a. Risk Assessment Model
It is a process of measuring model risk to be able to carry out priority assessment and model risk assessment to
quantify the model based on the materiality and complexity of the model.
b. Model Control
Model control is carried out through validation during the initial stages of the model being developed along with
regular validation after the model is implemented. The model validation carried out includes validation of the
modeling methodology and validation of performance scoring.
c. Life Cycle Model
Through the Model Life Cycle, BNI can track the position of a model in the Model Risk Management cycle, starting
from the development, validation, to implementation stages. This information includes implementation status
and whether the model has been reviewed periodically.
d. Inventory Model
Inventory model is an inventory of existing models at BNI. Model inventory includes information related to the
model, including the data source used, the purpose of the model being developed, the model owner/developer,
the results of model validation and documentation related to the model.
PILLAR 4. COMPLETE INTERNAL CONTROL
The company's implementation of the Internal Control System uses the Three Lines Roles model which consists of:
#1 #2 #3
Risk Taking Unit or 1st Line Roles Risk Control Unit or 2nd Line Roles Risk Assurance or 3rd Line Roles
Risk Owner, responsible for Risk Control, responsible for Risk Assurance, responsible for
risks taken, execution and results preparation of frameworks, policies, principles, independently assess effectiveness
(Day to day risk management & control): and Bank risk management methodology: implementation of risk management and
1. Responsible for management and control Prepare strategy and policy proposals internal control:
of risks inherent in daily business activities 1. risk management, including risk appetite 1. Carry out internal audits independent
or function; & limits; and periodic to implementation of risk
2. Identify, measure, mitigate, monitor 2. Develop frameworks, policies, principles, management and internal control;
and report risks attached to appropriate tools, methodologies and standards risk 2. Develop recommendations corrective action
business activities/functions with strategies/ management; and monitoring its implementation;
policies/parameters the risk that has been 3. As a risk oversight unit, carry out risk 3. Report audit results to the Committee Audit
determined by the 2nd line roles. aggregation and reporting whole; and key stakeholders according to their
4. Advice or recommendations to 1st line roles authority.
in implementing policies risks according to
authority;
5. Escalating problems/ important decisions
to Senior Management/ Directors and/or
Committee Risk Management & Anti Fraud
Risk Management Sub Committee (Risk
Management Committee) and/or Committee
Integrated Risk Management.
The Risk Owner as the first line role/Risk Taking Unit manages the risks inherent in the business and its functions on
a daily basis (day to day). The Enterprise Risk Management Division, Operational Risk Management Division, Policy
Governance Division and Compliance Division act as second line roles/Risk Control Unit.
The Internal Audit Unit (IAD) acts as a third line role/Risk Assurance Unit, which is responsible to the President Director
and is tasked with independently assessing the suitability of the risk management implementation process and internal
control system with established policies and procedures and with the provisions of the Regulator.
The implementation of the Internal Control System at BNI has been running effectively and efficiently by implementing
a separation of functions between the Risk-Taking Unit and the Risk Control Unit and the Risk Assurance Unit.
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TYPES OF RISKS AND HOW The implementation of bank risk management varies greatly
TO MANAGE THEM according to the scale, complexity and level of risk that can
be tolerated by the bank. Thus, in assessing the Quality
There are 8 (eight) risks managed by BNI as a Bank and 10 of Risk Management Implementation, it is necessary to
(ten) risks managed by BNI as a financial conglomerate, pay attention to the characteristics and complexity of the
namely credit risk, market risk, liquidity risk, operational Bank's business.
risk, legal risk, reputation risk, strategic risk, compliance
risk, intra-group transaction risk, and insurance risk. A The assessment of the quality of Risk Management
comprehensive explanation of the risk profile and its implementation is an assessment of 4 (four) interrelated
management is in the discussion of Types of Risk and aspects, namely:
How to Manage It, Capital and Risk Management Practices 1. Risk governance;
Chapter, this Annual Report. 2. Risk Management Framework;
3. Risk Management Process, adequacy of human
REVIEW OF THE EFFECTIVENESS OF resources, and adequacy of management information
RISK MANAGEMENT SYSTEMS systems; as well as
4. Adequacy of the Risk control system, considering the
The assessment of the quality of Risk Management characteristics and complexity of the Bank's business.
implementation reflects an assessment of the adequacy
of the Risk control system which covers all pillars of The results of the BNI Individual Risk Profile self-assessment
Risk Management implementation as regulated in the as of December 31 2023 are ranked 2 (low to moderate) with
provisions of the Financial Services Authority regarding a low to moderate Inherent Risk Rating and a Satisfactory
the implementation of Risk Management for Commercial Risk Management Implementation Quality (KPMR) rating.
Banks. From the results of the self-assessment, it is reflected that
the risk management system has been implemented by
BNI well and effectively.
RISK MANAGEMENT ORGANIZATION STRUCTURE
Risk Management Organization Structure
Board of Commissioners
Audit Committee
Risk Monitoring Committee
Nomination and Remuneration Committee
Board of Directors Integrated Governance Committee
President Director
Vice President Director
Risk Management
Director in Charge Committee (Non-
of Risk Management Structural)
Director
and Integrated Risk
Management Function
Integrated Risk
Management
Committee (Non-
Structural)
Risk Management Work
Unit, also as Integrated
Risk Management Work
Unit
Financial Services
Institution, Member
of BNI Financial
Conglomeration
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BNI’s Financial Conglomerate was prepared and established 7. The Risk Management Unit is responsible for facilitating
as follows: and coordinating with BNI risk management units,
1. BNI’s Board of Directors and Board of Commissioners and all LJK members of the Financial Conglomerate
are authorized and responsible for ensuring the in managing 8 (eight) types of risks in BNI: credit risk,
implementation of BNI’s Risk Management individually market risk, liquidity risk, operational risk, legal risk,
or in an integrated manner; strategic risk, compliance risk, and reputation risk, and
2. In carrying out its functions to supervise the 10 (ten) types of risks in BNI’s Financial Conglomerate,
implementation of BNI’s Risk Management and including intragroup transaction risk and insurance risk;
Integrated Risk Management, BNI’s Board of 8. The Risk Management Work Unit in carrying out
Commissioners is assisted by the Risk Monitoring its functions, authorities and responsibilities is
Committee, Audit Committee, Nomination and independent to the Operational Work Unit (risk taking
Remuneration Committee and Integrated Governance unit) and does not carry out activities related to the
Committee; Bank’s business.
3. BNI’s Director in charge of the Risk Management
function carry out the Risk Management function for In carrying out its functions, the Risk Management Work Unit
BNI, and also the Integrated Risk Management function can escalate issues up to Risk Management subcommittee
for BNI’s Financial Conglomerate; of the Risk and Capital Committee (KRA-RMC), or the
4. In carrying out its functions to implement an effective Director in charge of the Risk Management function.
risk management, the Board of Directors is assisted Whereas the Integrated Risk Management Work Unit can
by a Risk Management sub- committee of the Risk and escalates issues up to the Integrated Risk Management
Capital Committee (KRK-RMC) and an Integrated Risk Committee or Director in charge of the Integrated Risk
Management Committee (KMRT); Management function.
5. If necessary, the Director in charge of Risk Management
can discuss Risk Management issues in other committee
meetings at the Board of Directors’ level, or at the Board
of Directors’ meetings;
6. In implementing BNI’s Risk Management, the Board
of Directors is assisted by the Risk Management Work
Unit (SKMR) that also functions as an the Integrated
Risk Management Work Unit (SKMRT);
THE ENTERPRISE RISK MANAGEMENT (ERM) DIVISION AND
OPERATIONAL RISK MANAGEMENT (ORM)
The Enterprise Risk Management (ERM) Division and Operational Risk Management (ORM) Division at BNI act as the Risk
Management Work Unit (SKMR) and Integrated Risk Management Work Unit which are under and directly responsible to
the Director of Risk Management who oversees the Risk Management function and Integrated Risk Management. Apart
from the ERM Division, BNI has also established an Operational Risk Management (ORM) Division which plays the role
of SKMR and is directly responsible to the Risk Management Director.
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ORGANIZATIONAL STRUCTURE OF ENTERPRISE RISK MANAGEMENT DIVISION
Enterprise Risk
PEMIMPIN DIVISI
Management Division
COMPLIANCE
Head
Enterprise & Integrated Risk Market & Liquidity Risk Credit & Portfolio Risk Credit Risk Management &
Management Department Head Management Department Head Management Department Head Modeling Department Head
Market & Liquidity Risk
Corporate Risk Governance & Credit & Portfolio Risk Wholesale Credit Risk Modeling
Governance & Methodology Team
Methodology Management Team Leader Team Leader
Leader
Enterprise Risk Management Market Risk Management Team Retail Credit Risk Modeling Team
Team Leader Leader Leader
Subsidiary & Integrated Risk Liquidity Risk Management Team
Management Team Leader Leader
Middle Office Team Leade
HEAD OF RISK MANAGEMENT DIVISION PROFILE
The Enterprise Risk Management Division Head reports directly to the Risk Management Director. Since February 17
2022, the Enterprise Risk Management Division has been led by Rayendra Minarsa Goenawan, M.M, B.C.Sc.
Rayendra Minarsa Goenawan, M.M, B.C.Sc.
Head of Enterprise Risk Management Division
Served since February 17, 2022 - present
Indonesian citizen, 39 years old, obtained a Master's degree in Management from Bina Nusantara University JWC. Serves as Head of the Enterprise
Risk Management Division based on Board of Directors' Decree No. KP/091/DIR/R dated 1 April 2022.
DEVELOPMENT OF ENTERPRISE RISK MANAGEMENT DIVISION HEAD COMPETENCIES
Competency Development/Training Materials Implementation Date Organizing Institution
Substance of Regulations regarding Strategic Planning,
Ministry of State-Owned Enterprises
Reporting, Assessment of BUMN Health Level and March 20, 2023
(KBUMN)
BUMN Risk Management
Workshop Operational Risk Awareness March 2023 PT Bank Negara Indonesia (Persero) Tbk
Operational Risk Workshop at Region Office 18 April 2023 PT Bank Negara Indonesia (Persero) Tbk
CCISO Training May 2023 PT Bank Negara Indonesia (Persero) Tbk
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Pemimpin Departemen
Pemimpin Departemen Validasi Pemimpin Departemen
Manajemen Lingkungan, Sosial
Model & Metodologi Risiko Manajemen Risiko TI & Digital
& Tata Kelola
Validasi Model & Metodologi Manajemen Lingkungan, Ketua Tim Pengelolaan &
Risiko Sosial & Tata Kelola Metodologi Risiko TI & Digital
Manajemen Risiko Ketua Tim Metodologi Risiko TI
Perubahan Iklim & Digital
Description: The attachment to this memo is an integral part of the Board of Directors Decree No. KP/136/DIR/R dated April 12, 2023.
Organisational arrangement of Divisions/Units/Functional Units of Head Office in Appendix Set 39
Competency Development/Training Materials Implementation Date Organizing Institution
Region 02 Operational Risk Workshop May 2023 PT Bank Negara Indonesia (Persero) Tbk
Business Meeting BNI Semester II 2023 July 2023 PT Bank Negara Indonesia (Persero) Tbk
Compliance Forum: Anti-Money Laundering &
August 8 2023 PT Bank Negara Indonesia (Persero) Tbk
Prevention of Terrorism Financing
Workshop on Personal Data Protection Law (UU PDP) August 30-31, 2023 CBQA Global
Workshop on Optimizing the New PERISKOP and
September 2023 PT Bank Negara Indonesia (Persero) Tbk
Implementing the NWOW ORIC Function
Focus Group Discussion with the topic "Banking Plans and
Strategies related to Bank Indonesia's Macroprudential
September 2023 Bank Indonesia
Liquidity Policy (KLM) and Industry Response related to
the Government's Downstream Policy"
International Financial Reporting Standards
October 17-18, 2023 Indonesian Accounting Association (IAI)
Sustainability 1 Sustainability 2 (IFRS S1 dan S2)
Archipelgic and Island States (AIS) Blue Economy High Coordinating Ministry for Maritime &
October 2023
– Level Dialogue Investment Affairs
Conference of the Parties-28/ COP-28 (UIN Annual
November 30-December 12, 2023 United Nation (UN)
Meeting to Discuss Climate Issue)
Enterprise Risk Management
Risk Governance & Leadership December 6, 2023
Academy (ERMA)
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Competency Development/Training Materials Implementation Date Organizing Institution
Professional Certification Institute
Certified Qualified Chief Risk Officer (QCRO) December 12, 2023
(LSP)
RISK MANAGEMENT DIVISION DUTIES AND RESPONSIBILITIES
As a Risk Management Work Unit (SKMR) and Integrated Risk Management Work Unit (SKMRT), the Enterprise Risk
Management Division has the following functions:
1. Risk Management Work Unit Risk Management policies;
a. Monitoring the implementation of risk management b. Monitor the implementation of Integrated Risk
strategies that have been approved by the Board Management policies including developing
of Directors; procedures and tools for identifying, measuring,
b. Conduct regular reviews of the risk management monitoring and controlling risks;
process; c. Monitoring risks at the BNI Financial Conglomerate
c. Prepare proposed bank risk management strategies based on the results of the assessment:
and policies; • Risk Profile of each Financial Services Institution
d. Monitor the overall risk position (composite), per (LJK) in the Financial Conglomeration;
type of risk, per type of functional activity and carry • Risk Level of each risk in an integrated manner;
out stress testing; • Integrated Risk Profile.
e. Develop and evaluate the accuracy of models used • Leading Risk Indicator;
to measure risk; • Integrated Risk Appetite;
f. Review proposed new products and activities from • Integrated Risk Limit;
the risk aspect; • Integrated Minimum Capital Requirement
g. Provide recommendations to operational work units (KPMM).
(risk taking units) according to their authority; d. Prepare proposals for establishing an integrated
h. Evaluate the independence and effectiveness of Risk Appetite Statement;
the bank's risk management infrastructure on a e. Carrying out stress testing;
regular basis; f. Carrying out regular reviews to ensure the
i. Supervise the implementation of risk management, adequacy of the implementation of Integrated
including through the implementation of an Risk Management and the implementation of Risk
integrated risk control system and the determination Management in each LJK member of the Financial
of risk exposure limits; Conglomerate;
j. Prepare and submit risk reports periodically to the g. Reviewing proposed new business lines that are
Board of Directors through the Director in charge strategic in nature and have a significant impact on
of the risk management function; Financial Conglomeration Risk exposure;
k. Independent from the risk taking unit in carrying h. Provide information to the Integrated Risk
out risk management oversight functions. The Management Committee regarding matters that
supervisory function aims to ensure that the bank's need to be followed up from the results of the
risks and portfolio are managed well, including by evaluation of the implementation of Integrated
establishing risk parameters and limits; Risk Management;
i. Providing input to the Integrated Risk Management
2. Integrated Risk Management Work Unit Committee in the preparation and improvement of
a. Providing input to the Main Entity's Board of Integrated Risk Management policies;
Directors, including in the preparation of Integrated j. Prepare and submit regular Integrated Risk profile
reports to the Director of the Main Entity who is in
charge of the Integrated Risk Management function
and to the Integrated Risk Management Committee.
O RG A N I Z AT I O N A L ST R U C T U R E O F T H E
OPERATIONAL RISK MANAGEMENT DIVISION
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ORGANIZATIONAL STRUCTURE OF THE OPERATIONAL RISK MANAGEMENT DIVISION
Operational Risk
Management Division
Business Continuity and
Operational Risk Governance & Operational & Advisory Risk
Third-Party Risk Management
Methodology Department Management Department
Department
Operational Risk Governance Business Continuity Risk Operational & Advisory Risk Operational Risk Information
& Methodology Management Management System
Third-Party Risk Management
PROFILE OF THE HEAD OF THE OPERATIONAL RISK MANAGEMENT DIVISION
The Head of Operational Risk Management Division reports directly to the Risk Management Director. Since December
12 2023, the Operational Risk Management Division has been led by Adi Surya Djoko, MBA.
Adi Surya Djoko, MBA.
Head of Operational Risk Management Division
Served since December 12, 2023 - present
Indonesian citizen, 46 years old, obtained a Master of Business Administration degree from the University of Western Australia. In office as Head of
the Operational Risk Management Division based on Board of Directors' Decree No. HCE/1/01040 dated December 12, 2023.
DEVELOPMENT OF OPERATIONAL RISK MANAGEMENT LEADER COMPETENCIES
Competency Development/Training Materials Implementation Time Organizing Institution
Certified Governance, Risk, and Compliance Professional (GRCP) October 2023 OCEG
Certified Governance, Risk, and Compliance Audit (GRCA) October 2023 OCEG
Governance, Risk, & Compliance (GRC) 2023 Citibank
DUTIES AND RESPONSIBILITIES OF THE OPERATIONAL RISK MANAGEMENT DIVISION
The duties and responsibilities of the Operational Risk Management Division are broadly divided into the following
functions:
1. Prepare and develop an Operational Risk Management 5. Monitor the implementation of the Operational Risk
framework Management framework.
2. Manage and develop operational risk management 6. Manage and develop operational risk culture
tools and methodologies. improvement programs.
3. Prepare, evaluate and submit proposals for determining 7. Manage and develop operational risk studies and
Risk Appetite and Risk Tolerance to the Board of analysis.
Directors. 8. Provide assistance to management units (advisory) in
4. Manage and develop operational risk RWA calculations conducting assessments and providing operational
in accordance with regulatory provisions. risk mitigation recommendations for bank products
and/or activities.
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COMPETENCY DEVELOPMENT IN THE FIELD OF BANK RISK MANAGEMENT
Throughout 2023, the Enterprise Risk Management Division actively participated in competency development programs.
The following details the competency development carried out both internally and externally:
Implementation
Training of Asset and Liability Management Organizing Institution
Date
Middle Manager Leadership Program January 11, 2023 Dunamis Organization Services
Training of Environmentally Friendly Business Activities (KUBL) February 2, 2023 PT Bank Negara Indonesia
Governance Environmental, Social, Governance, Risk & Compliance (ESGRC) February 23-24, 2023 Intrinsics
Risk Management Based on ISO 31000:2018 March 4, 2023 Latih Kelas Profesi
Enforcing Wholesale Transactional Banking (WTB) March 17, 2023 PT Bank Negara Indonesia
Indonesian National Job Qualification Training Methodology Competency
March 2023 LSP PELATINAS
Certification 4
Training Workshop Pilot Project Implementation of Indonesian Green Taxonomy
April 14, 2023 Financial Services Authority (FSA)
(THI) Edition 1.0 on Bank Reporting through APOLO Application
Relationship Manager Tool (RM Tool) Application April 14, 2023 PT Bank Negara Indonesia
Data Analytic & Visualization Bootcamp May 10, 2023 PT Bank Negara Indonesia
Training of Sustainability Linked Loan (SLL) May 16, 2023 PT Bank Negara Indonesia
Certified Chief Information Security Officer May 23-26, 2023 EC Council
Sustainable Finance Training Workshop (TKB) Batch 1 May 23-26 2023 Financial Services Authority (FSA)
Mindful Leaders, Project Assignment Leaders in Actions BNI MMEP June 12, 2023 ACT consulting
Traine for The Trainers June 12-13, 2023 The Jakarta Consulting Group
Workshop Fundamental Review of The Trading Book (FRTB) June 19-20 2023 ICT
Interest Rate Hedging June 22-23 2023 Marcus Evans
Bussiness Intelligence Bootcamp July 10, 2023 PT Bank Negara Indonesia
Training on Trainers (TOT) Qualification Level 4 Fields of Banking Risk
July 10-13, 2023 BSMR
Management
Training of Asset and Liability Management August 11-12, 2023 FinRisk
Workshop on Fundamental Review of The Trading Book (FRTB) & Trial of
August 21-22, 2023 ICT
Individual Market Risk RWA Calculation (FRTB).
Training of Asset and Liability Management August 25-26 2023 FinRisk
Asset Liability & Management August 25-26, 2023 FinRisk
Technical Guidance/Training for Trainers Qualification Material for 4 Areas of Indonesian Risk Professional
Agustus 2023
Banking Risk Management Association
Bankers Assosiation for Risk
Training for Trainers (TFT) KKNI Level 4 in Banking Risk Management September 6-7 2023
Management
Bankers Assosiation for Risk
Training for Trainers (TFT) KKNI Level 5 in Banking Risk Management September 8-9, 2023
Management
Training of Climate Risk: Net Zero Emission September 11, 2023 PT Bank Negara Indonesia
Workshop Climate Risk Stress Test (CRST) September 18, 2023 Financial Services Authority (FSA)
Climate Risk Stress Test by KPMG September 19, 2023 KPMG
Technical Guidance/Training for Trainers Qualification Material for 5 Areas of Indonesian Risk Professional
September 2023
Banking Risk Management Association
Risk Management Certification Program - Training for Level 4 KKNI Risk Bankers Assosiation for Risk
September 2023
Management Trainers Management
Risk Management Certification Program - Training for Level 5 KKNI Risk Bankers Assosiation for Risk
September 2023
Management Trainers Management
Training of Brevet Dealer 2023 - Philip Tan October 2-13 2023 PT Bank Negara Indonesia
Workshop/Training of Treasury for Branch October 19, 2023 PT Bank Negara Indonesia
Fundamental Review of The Trading Book (FRTB) Seminar October 12, 2023 FIS
Workshop on Fundamental Review of The Trading Book (FRTB) & Consolidated
October 16-17, 2023 ICT
Market Risk RWA Calculation Trial (FRTB)
Training of RMT Leaders Development Series October 19–20 2023 PT Bank Negara Indonesia
October 26 - November
Training of Inbound Project Management BNI Batch 5 BNI x AVENEW
23 2023
The 7th Risk Management Outlook (IRMO) October 27, 2023 LPPI
Risk Management Certification Program - Training for KKNI Risk Management Bankers Assosiation for Risk
October 2023
Trainers Levels 6 and 7 Management
Digital Trend and Skill Series November 1, 2023 PT Bank Negara Indonesia
BNI Corporate Innovation – Team Development November 17–23, 2023 BNV
Strategic Effective Communication November 18, 2023 PT. Jala Sutra Digjeje
Leadership, collaboration and Networking November 18, 2023 GRC Consulting
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Implementation
Training of Asset and Liability Management Organizing Institution
Date
Certified in Risk and Information Systems Control (CRISC) November 27–30, 2023 ISACA
November-December
Presentation Slide Design & Communication Skill PT Bank Negara Indonesia
2023
November-December
Project Manajemenrt Inbound PT Bank Negara Indonesia
2023
Mobile Apps Development December 1–31, 2023 Time Door Academy
Conflict Management & Leadership December 2, 2023 PT. GRC Training
December 5, 13, 19 &
BNI Corporate Innovation – Innovation Playbook BNV
21 2023
Carbon Trading Workshop (Carbon Trading) for the Financial Services Industry December 5–7 2023 Financial Services Authority (FSA)
Risk Governance & Leadership December 6, 2023 ERMA
Presentation Slide Design & Communication Skill December 7–8, 2023 BNV
Model Risk Management by KPMG December 13, 2023 KPMG
Qualified Chief Risk Officer (QCRO) CRMS Masterclass December 13, 2023 LSP Mitra Kalyana Sejahtera
Training of Presentotion & Communicotion Skill December 13-14, 2023 PT Bank Negara Indonesia
Training Problem Solving and Decision Making December 17, 2023 GRC Training
Maintenance of Risk Management Certification (SMR) Qualification Level 4
December 18, 2023 PT Bank Negara Indonesia
(equivalent to level 1)
Risk Management Certification Refreshment December 18–19, 2023 PT Bank Negara Indonesia
Maintenance of Risk Management Certification (SMR) Qualification Level 5
December 19, 2023 PT Bank Negara Indonesia
(equivalent to level 2)
RISK MANAGEMENT CERTIFICATION
Up until December 31 2023, risk management certification was implemented to increase professionalism, performance,
develop personal potential and to support the risk management duties. The certification carried out was as follows:
Certification Level Position Number of Employees
Assistant 2
Assistant Manager 552
1
Manager 80
Assistant Vice President 8
Manager 74
2
Assistant Vice President 3
3 Assistant Vice President 14
Assistant Vice President 1
4 Vice President 33
Senior Vice President 2
RISK MANAGEMENT SYSTEM
REALIZATION OF TARGETS AND STRATEGIC INITIATIVES FOR RISK MANAGEMENT IMPLEMENTATION IN 2023
Throughout 2023 BNI has set a number of strategic targets and initiatives for implementing risk management as follows:
a. Credit Risk
1. Conduct a review of the 2023 Credit Risk Appetite;
i) Calculation of Risk Weighted Assets (RWA) for Credit Risk in 2023.
ii) Calculating Credit Risk RWA using the Standard method according to SEOJK No.42/SEOJK.03/2016;
iii) Conduct trial calculations for BNI Credit Risk ATMR in accordance with SEOJK No.24/SEOJK.03/2021 for the
position at the end of December 2022;
iv) Implementation of Credit Risk RWA calculations using the Standard method in accordance with SEOJK No.24/
SEOJK.03/2021 from the position of the reporting month January 2023;
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2. Conduct BNI Credit Risk RWA Calculation Analysis. 25. Implementation (piloting/full implementation)
3. Prepare quantitative disclosures of Credit Risk of application/behavior/collection scorecard for
exposure in 2023; consumer credit products, mass retail (e.g. BNI
4. Carry out credit risk stress testing in 2023; Wirausaha and KUR) and Retail segment up to
5. Carry out Credit Risk analysis/assessment on new/ Rp. 10 billion using a scoring system on the loan
existing Bank products, activities and transactions; application system/Integrated Decision Automated
6. Reviewing the parameters, measurement/ System (IDEAS);
methodology of the 2023 Credit Risk Profile; 26. Enhance IDEAS through adding internal data,
7. Support updating the BNI Recovery Plan document external data and integration of surrounding
for 2023/2024; systems;
8. Prepare a review document for Credit Risk 27. Developing a Governance Scorecard related to
Management Procedures for 2023; monitoring and reviewing scoring and modeling
9. Conduct a review of BNI's 2023 Loan Exposure for consumer and mass retail credit products (e.g.
Limit (LEL); BNI Wirausaha and KUR) and the Retail segment
10. Reviewing the 2023 Credit Risk Premium (CRP) that uses a scoring system;
calculation; 28. Company profiling and prioritization for BNI Fleksi
11. Conduct loan portfolio analysis/study including marketing.
study of 25 core debtors and Non-Performing Loan 29. Prepare analytical reports for consumer and retail
(NPL) analysis; portfolios;
12. Calculating and reporting BNI's credit quality, 30. Carrying out external credit scoring backtesting as
including restructuring credit, to regulators; well as assistance in determining Risk Acceptance
13. Monitoring available loan space periodically; Criteria (RAC) and mitigating credit risks related
14. Preparing Unsecured and Secured LGD Models for to plans for collaboration with Bank partners as
IFRS 9 calculations; providers of technology-based financial services;
15. Reviewing financial ratio standards per industry 31. Conduct studies related to financial ratio alerts per
for 2023; economic sector for KUR products.
16. Prepare a review of the Industry Risk Rating (IRR) 32. Carrying out the rerating process for debtors in
for 2023; the Corporate segment, Enterprise & Commercial
17. Carrying out risk analysis/studies in the economic segment for the formation of CKPN;
sector; 33. Prepare analytical reports for consumer and retail
18. Prepare a review of the 2023 Industry Risk Appetite portfolios;
for the Corporate segment, Enterprise & Commercial 34. Supporting the end-to-end Credit Processing
segment; development process by assisting with the
19. Prepare Risk Acceptance Criteria per Economic document preparation process, Proof of Concept
Sector for the Corporate segment, Enterprise & (POC) and User Acceptance Test (UAT) Loan
Commercial segment, Retail segment, Overseas Management System (LMS);
Offices, Non-Financial Institutions; 35. Carrying out joint development of Single Integrated
20. Implementing the Internal Rating System (IRS) and Monitoring model for the Corporate segment,
Financial Institution (FI)/Bank as well as monitoring Enterprise segment & Commercial of Retail segment;
the implementation of the rating system in the 36. Carrying out credit risk assessments, backtesting
Corporate segment, Enterprise & Commercial external credit scoring as well as assistance in
segment, Retail segment, and reviewing the use determining Risk Acceptance Criteria (RAC) and
of external ratings; mitigating credit risks related to cooperation plans
21. Developing the IRB model and improving the debtor with Bank partners as providers of technology-based
rating system in the Corporate segment, Enterprise financial services;
& Commercial segment, Retail segment 37. Implementation of the Credit Card Behavior
22. Monitoring the Early Warning System (EWS) system Scorecard to support Customer Management
in the corporate segment for public companies; Programs such as Increase Limit Program (CLIP),
23. Develop, review and/or calibrate credit scoring Shadow Limit, LOP and Win Back;
(application/ behavior/ collection) and other risk 38. Active support in implementing the Digital Loan
modeling through the use of internal (customer Program through eFORM (Credit Card), KUR
level) and external data for Consumer, Mass Retail (BNI Move) and Mbanking (BNI Fleksi) which are
and Retail segment Credit Products up to IDR 10 integrated with IDEAS;
Billion; 39. Calibrate and update Control Testing (CT) for the
24. Developing scorecard models for consumer Enterprise & Commercial segment;
products (Credit Cards and BNI Griya) as well as 40. Become a risk advisor for the development and
KUR products with ensemble methods that combine implementation of the BNI Internal Credit Risk
machine learning models; Model through the process of understanding,
evaluating, replicating and recommending all
strategic methodology or model developments.
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41. Validating the methodology for the Application, 12. Monitoring and analyzing the accuracy of reports
Behavior and Collection Credit Scorecard of credit and the fairness of profit and loss reports;
products and the BNI Rating Model in order to 13. Carrying out measurements, monitoring and
support the bank's business targets and fulfill analysis of securities portfolios regarding holding
regulatory requirements. periods & significance limits;
42. Carrying out first validation for the Credit Risk Stress 14. Carrying out preparation and analysis of risk
Test at the Bottom up StressTest and Recovery Plan measurement and monitoring of securities
(RP) to ensure the suitability of the calculations is purchases;
able to provide an overview of the Bank's resilience 15. Monitoring and analyzing the realization ofTreasury
in extreme conditions; and KLN budget losses;
43. Carrying out advisory models, first validation 16. Monitoring the transaction authority/deal size of
and backtesting of Expected Credit Loss (ECL) Treasury and KLN dealers;
calculations using International Financial Reporting 17. Preparing studies and providing input on the
Standards (IFRS 9 / PSAK 71) along with the ECL preparation of treasury business operational policies
forming components (PD/LGD/EAD). and strategies;
18. Carrying out advisory functions in implementing
b. Market Risk risk management in treasury and PSF portfolios.
1. Reviewing and developing Market Risk Management 19. Manage market risk monitoring systems/
Strategy and Framework; applications;
2. Reviewing and developing Risk Appetite and Risk 20. Developing, compiling and analyzing Market Risk
Tolerance for Market Risk in 2023; monitoring using internal models (value at risk/VaR)
3. Review and develop Market Risk Management on Treasury and KLN portfolios;
Policies, Procedures and Methodologies for both 21. Evaluate the calculation of BNI's Interest Rate Risk
the Banking Book and Trading Book; in Banking Book (IRRBB) individually, and compile
4. Reviewing policy documents, procedures, and analyze the development of BNI's IRRBB on a
methodology and IRRBB (Interest Rate Risk In consolidated basis;
Banking Book) reporting for BNI Individual and 22. Carry out calculations and analyze the adequacy
Consolidated; of BNI Individual and Consolidated market risk
5. Developing and reviewing Market Risk models/ capital using the Standardized Model, namely Risk
methodologies which include: Weighted Assets (RWA) Market Risk on a regular
i) Market Risk Profile Parameters; basis;
ii) Market Risk Stress Testing; 23. Carrying out backtesting on Value at Risk (VaR);
iii) Financial Instrument Valuation; 24. Validate the Market Risk model;
iv) Risk Weighted Assets (RWA) Market Risk. 25. Developing, compiling and analyzing exchange rate
6. Prepare qualitative disclosures of Market Risk and interest rate stress testing calculations (market
related to applicable Internal and External Policies; risk stress testing) in accordance with Regulator
7. Carrying out consultation (advisory) functions requests and internal needs to provide an overview
regarding Market Risk policies; of the Bank's resilience in conditions of extreme
8. Developing, reviewing and proposing market risk interest rate and exchange rate movements;
limits for the BNI portfolio, which includes: 26. Prepare a scenario analysis and analyze the results of
i) Market Risk Limit (VaR, Budget Loss, Stress the scenario analysis and submit it to Management
VaR); in the form of a scenario analysis of the impact of
ii) Review EWS Forex parameters; changes in BNI's conditions in the Recovery Plan
iii) Review EWS parameters for Securities; document;
iv) Review Off Market Price parameters; 27. Monitoring, calculating and compiling individual
v) Review JIBOR Quotation Fairness parameters; market risk profiles and providing advice on the
vi) Review the IRRBB Modeling results. preparation of risk profiles for Subsidiary on a
9. Vasicek Remodeling ofTreasury instruments for the regular basis;
purposes of IFRS 9; 28. Develop, compile and analyze market risk disclosures
10. Monitoring and controlling treasury business related to quantitative monitoring based on BNI's
risks (market risk, credit risk, operational risk and market risk development monitoring activities.
compliance risk); 29. Carry out Market Risk analysis/assessment on
11. Monitoring and controlling treasury product & the Bank's new/existing products, activities and
business performance at the Head Office and transactions and prepare risk mitigation proposals
Overseas Branch Offices (KCLN); and submit them to the relevant units;
30. Validating and backtesting the VaR/sVaR model to
ensure the VaR model is able to estimate potential
losses that may occur in the Head Office and Foreign
Office portfolios;
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31. Validate the Interest Rate Risk in Banking Book 4. Carry out analysis and assessment of Operational
(IRRBB) calculation to test the feasibility level of Risk on new/modified Bank products, activities and
the model. transactions;
5. Manage, implement, evaluate and develop
c. Liquidity Risk Operational Risk and Business Continuity
1. Prepare review documents for Liquidity Risk Management (BCM) tools;
Management Policies and Procedures; 6. Manage operational risk management processes,
2. Conduct limit reviews and develop Liquidity including the adequacy of operational risk
Risk Management Policies, Procedures and identification, measurement, monitoring and
methodologies, which include: control processes including Business Continuity
i) BNI Wide and Regional Rupiah and Foreign Management (BCM).
Currency cash ceilings;
ii) Safety Level Limits for both Rupiah and Foreign e. Legal Risk
Currency; 1. Reviewing Legal Policy
iii) Maturity Profile Limits in both Rupiah and 2. Reviewing Legal Risk Management Procedures
Foreign Currency; 3. Carrying out legal analysis/studies in the form of
iv) Early Warning Indicators for both Rupiah and providing written and verbal advice
Foreign Currency. 4. Carrying out legal counseling/training;
3. Reviewing and developing Policies, Procedures and 5. Carrying out legal reviews of non-standard
methodologies for Domestic and Overseas Branch agreements using the scoring system calculation
Office Liquidity Risk Management; method;
4. Prepare individual and consolidated BNI policy, 6. Provide assistance to business units related to
procedure, methodology and Liquidity Coverage business activities;
Ratio (LCR) reporting documents; 7. Handling and resolving legal cases;
5. Prepare individual and consolidated BNI policy, 8. Supervise case handling;
procedure, methodology and Net Stable Funding 9. Carry out Legal Risk analysis/assessment on new/
Ratio (NSFR) reporting documents; existing Bank products, activities and transactions;
6. Monitoring and analyzing cash management per 10. Reviewing the parameters and measurements of
region; the Legal Risk Profile;
7. Prepare quantitative disclosures of Liquidity Risk 11. Carrying out legal reviews and following the Credit
exposure; Committee on credit proposals decided by the Board
8. Carrying out Liquidity Risk stress testing according of Directors
to schedule (business as usual), monitoring and
analyzing the development of incidental liquidity f. Reputation Risk
risk stress testing parameters and recovery plan 1. Review Reputation Risk Management Procedures;
scenario analysis; 2. Submitting answers/responses to the mass media
9. Carrying out Liquidity Risk analysis/assessment regarding customer complaints/complaints against
on new/existing Bank products, activities and BNI;
transactions; 3. Maintain BNI's reputation and image towards all
10. Reviewing Liquidity Risk Appetite Risk; stakeholders;
11. Review the parameters and measurements of the 4. Carry out Reputation Risk analysis/assessment on
Liquidity Risk Profile; the Bank's new/existing products, activities and
12. Monitor liquidity periodically; transactions;
13. Prepare the 2023/2024 BNI Recovery Plan document; 5. Reviewing the parameters and measurements of
14. Monitor Pension Fund Liquidity. the Reputation Risk Profile.
d. Operational Risk g. Strategic Risk
1. Prepare, evaluate and submit proposals for 1. Reviewing Strategic Risk Management Procedures;
determining Operational Risk Appetite and Risk 2. Sharpen long-term strategies and targets in the
Tolerance in 2023; 2022-2023 Corporate Plan which focuses on digital-
2. Prepare, evaluate and submit proposed reviews based business development;
of Procedures and Technical Instructions for 3. Prepare short-term plans in the Directors' General
Operational Risk Management including the Policy (KUD) by considering macroeconomic
duties and responsibilities of SORX and Business conditions and industrial competition, as well as
Continuity Management (BCM); competitive assessment of peers;
3. Carry out calculations and validation of Operational 4. Prepare medium-term plans in the Bank Business
Risk Weighted Assets (RWA) using the Standard Plan (RBB) by strengthening unit strategy alignment
Approach method in accordance with SEOJK No.6/ in an effort to achieve corporate strategies and
SEOJK.03/2020 dated 29 April 2020; targets;
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5. Conduct socialization of strategies and targets that i. Risk Integration
have been set in the KUD and RBB to all Divisions/ 1. Reviewing Risk Management Policies: General Risk
Units/Units/Regions; Management Policy (KUMR) and General Internal
6. Carry out continuous organizational improvements, Control System Policy (KUSPI);
in particular by strengthening branch and regional 2. Reviewing Risk Integration Procedures in the Risk
offices, structuring business support functions, and Culture Chapter;
reviewing business processes related to digital 3. Carry out analysis and assessment of BNI Health
business models; Levels individually;
7. Sharpening information and reviews regarding 4. Conduct analysis and assessment of BNI's Risk Profile
world, national, regional economic and business and provide suggestions and recommendations for
conditions and the latest business potential of improvement;
subsidiary to broaden horizons and assist in 5. Calculating BNI's Minimum Capital Requirement
strategic decision making; (KPMM) according to the Risk Profile;
8. Prepare studies related to BNI's priority 6. Analyze 8 (eight) types of risk in Internal Risk
sectors (including Industry Overview, industry Analysis (IRA);
characteristics, Key Success Factors & Key Risk 7. Optimizing the preparation of risk strategies and
Factors, industrial developments studied, BNI's Risk Appetite which are in line with business goals
financing portfolio and lessons learned regarding and strategies;
this financing, as well as the Industrial Outlook); 8. Preparation of BNI Risk management implementation
9. Evaluate and monitor the realization of the documents in the Bank Business Plan;
achievement of strategies and targets set in the 9. Monitoring Risk Appetite and Risk Tolerance;
KUD, RBB and Business Plan Unit; 10. Preparing disclosures regarding Bank Risk
10. Reviewing and monitoring new products and Management Implementation;
activities, especially related to digital products and 11. Carry out risk analysis/assessment on the Bank's
activities; new/existing products, activities and transactions;
11. Carrying out Strategic Risk assessments on new/ 12. Prepare the 2023/2024 Recovery Plan Document;
existing Bank products, activities and transactions; 13. Reviewing the company's Recovery Plan guidelines;
12. Reviewing the parameters and measurements of 14. Carrying out analysis and monitoring of the
the Strategic Risk Profile. Threshold Recovery Plan;
15. Improving risk culture, coordinating with the culture
h. Compliance Risk specialist group;
1. Reviewing Compliance Work Procedures; 16. Reviewing the parameters and methodology for
2. Reviewing Compliance Risk Management measuring the BNI Risk Profile;
Procedures; 17. Developing Branch Level Risk Profile initiatives
3. Ensure that policies, provisions, systems and (including calculation methodology, parameters
procedures as well as business activities carried and implementation);
out by the Bank are in accordance with regulatory 18. Prepare Risk Management Implementation and
provisions and applicable laws and regulations; Monitoring Reports to the Ministry of BUMN;
4. Monitor and maintain the Bank's compliance with 19. Compile Risk Data for Draft Company Work Plan and
commitments to Bank Indonesia, the Financial Budget (RKAP) to the Ministry of BUMN;
Services Authority and other Authorities; 20. Prepare a follow-up to the resolvability test of the
5. Develop and improve compliance tools/systems 2022 BNI Resolution Plan document.
and communication media (Compliance Forum);
6. Implement and evaluate compliance index; j. Integrated Risks of BNI Financial Conglomerate
7. Carry out Compliance Risk assessments on new/ 1. Review the Integrated Risk Management and
existing Bank products, activities and transactions; Integrated Capital (KUMRT) Policy
8. Reviewing the parameters and measurements of 2. Review and develop procedures for implementing
the Compliance Risk Profile; Integrated Risk Management
9. Manage compliance risks; 3. Review the 2023 Integrated Risk Appetite Statement
10. Gratification Control and Anti-Bribery; and Integrated Risk Limits
11. Monitor compliance functions in Subsidiaries and 4. Conduct Integrated Risk Appetite monitoring
Overseas Offices. analysis
5. Conduct Integrated Risk Limit monitoring analysis
6. Carry out analysis and assessment of Bank Health
Levels on a consolidated basis
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7. Carry out analysis and assessment of BNI's Risk In carrying out Integrated Risk Management Governance,
Profile in a consolidated and integrated manner apart from complying with the Financial Services Authority
and provide suggestions and recommendations Regulations above, BNI is also subject to the SOE Ministry
for improvement Regulation No. PER-2/MBU/03/2023 where BNI meets the
8. Calculating BNI's Minimum Capital Requirements characteristics of a Conglomerate SOE with Systemic risk
(KPMM) in a consolidated and integrated manner classification A.
9. Analyzing and monitoring the main risks of all
LJK members of the BNI Financial Conglomerate BNI BUSINESS GROUP STRUCTURE
through the Leading Risk Indicator (LRI) 1. BNI Legal Entity
10. Prepare monitoring and review documents for the Based on the composition of share ownership, 60% BNI
implementation of integrated risk management in shares are owned by the Government of the Republic
the BNI Financial Conglomerate of Indonesia, while the remaining 40% are owned by
11. Ensure that all Financial Services Institutions/ the public, including individual, institutional, domestic
Subsidiary have policies and procedures related and foreign shareholders. Ownership of Indonesian
to the implementation of risk management Government is represented by SOE, while foreign
12. Provide guidance and input to Subsidiary in public ownership is through foreign institutions.
implementing Risk Management For domestic public ownership, including through
13. Organizing Integrated Risk Management Committee mutual funds, pension funds, foundations, companies,
(KMRT) meetings and providing input to KMRT insurance, other domestic institutions and ownership
in the context of preparing recommendations for by individuals
policies, strategies and Integrated Risk Management 2. Ultimate Shareholders
frameworks The majority ownership of BNI shares is the SOE
14. Carrying out integrated stress testing Ministry as the representative of the Indonesian
15. Prepare a gap analysis of the risk management Government at the General Meeting of Shareholders
organs of each subsidiary in accordance with BUMN with ownership of 60%.
Ministerial Regulation No. PER-2/MBU/09/2023; 3. Related Companies (Sister Company)
16. Prepare a follow-up to the results of the integrated Based on article 4 POJK No. 17/POJK.03/2014 dated 18
risk culture survey in 2023. November 2014, related companies (sister companies)
are several Financial Services Institutions (LJK) that
INTEGRATED RISK MANAGEMENT are institutionally and/or legally separate but owned
GOVERNANCE and/or controlled by the same controlling shareholder.
The main controlling shareholder of BNI is the
In general, the scope of integrated risk management Government of the Republic of Indonesia which is also
arrangements in accordance with the OJK Regulation the majority owner of other state-owned companies
No.17/POJK.03/2014 concerning the Implementation of operating in the Financial Services Institutions industry.
Integrated Risk Management for Financial Conglomerates However, based on the POJK, relationships between FSI
and the OJK Circular Letter No. 14/SEOJK.03/2015 include: that are owned and controlled directly by the Central
1. The Financial Conglomerate (KK) must implement Government of the Republic of Indonesia are excluded
Integrated Risk Management. from the definition of Financial Conglomeration, so that
2. The Financial Conglomerate’s Financial Services Himbara banks are not BNI sister companies
Institutions (FSI) are as follows: 4. Subsidiaries
a. Bank; BNI has capital placements in 5 (five) subsidiaries
b. Insurance/Reinsurance Companies; with majority ownership and as controlling entities,
c. Securities Companies; and 6 (six) financial services institutions with minority
d. Financing Companies ownership and not as controlling entities as well as 2
3. The Financial Conglomerate must have a Main Entity. (two) subsidiaries.
In the event that the Financial Conglomerate structure
consists of a parent FSI and subsidiary FSI, the Main
Entity is the parent FSI.
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BNI Business Group Structure
Financing Securities Life Insurance Remittance Digital Banking BNI Ventures
MAYORITY
Ventures
1983 | 99,99% 1995 | 75,00% 1996 | 60,00% 1996 | 100,00% 1993 | 63,92% 2022 | 99,98%
25,00% 40,00% 36,08% 0,02%
Investment Manager Securities
Mayora
Inti
Utama
2011 | 99,90% 2021 | 100,00%
MINORITY
Securities Rating Central Custodian Banking Banking Banking
1994 | 0,122% 1998 | 1,00% 2003 | 1,00% 2004 | 0,15% 2021 | 23,24%
Notes:
1. In 2022, BNI officially acquired Bank Mayora as a new bank subsidiary and established a new subsidiary, namely BNI Ventures.
2. Until now, BNI does not have a joint venture company or Special Purpose Vehicle (SPV).
In accordance with POJK No. 17/POJK.03/2014 concerning 2. LJK member of the Financial Conglomeration:
the Implementation of Integrated Risk Management for a. PT BNI Multifinance
Financial Conglomerates (KK), Financial Services Institutions b. PT BNI Sekuritas
(LJK) included in the KK include bank LJK types, insurance c. PT BNI Life Insurance
and reinsurance companies, securities companies and/or d. PT BNI Asset Management
finance companies, including subsidiaries. e. BNI Securities Pte Ltd
f. PT Bank Hibank Indonesia
The structure of the BNI Financial Conglomeration is
determined considering the conformity of the Subsidiary Based on the composition of BNI's share ownership in LJK
Entity's type of business with OJK provisions and members of the BNI KK as of 31 December 2023, BNI's
considering the significance of BNI's participation in each ownership in each LJK member of the BNI KK, namely:
LJK Subsidiary that is a member of the BNI KK. 1. BNI Multifinance 99.99%
The structure of the BNI Financial Conglomeration consists 2. BNI Sekuritas 75.00%
of: 3. BNI Life 60.00%
1. Main Entity: PT Bank Negara Indonesia Persero Tbk. 4. BNI Asset Management 99.90%
5. BNI Securities Pte Ltd 100.00%
6. Bank Hibank Indonesia 63.92%
The following is the BNI Financial Conglomeration Structure:
BNI Financial Conglomeration Structure:
Financing Securities Insurance Digital Bank Remittance Venture Capital
Ventures
Asset Management Securities
Conglomerate SOE
Financial Conglomeration
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In accordance with BUMN Ministerial Regulation No. PER-2/MBU/03/2023, the obligation to fulfill risk management organs
is adjusted to the category and classification of BUMN and BUMN Subsidiaries with the provisions
Risk Management Organs Systemic A Systemic B Significant Neutral
Board of Commissioners/Supervisory
Board
Board of Directors
Audit Committee
Concurrently Audit
Risk Monitoring Committee
Committee
Integrated Governance Committee Concurrently KPR Concurrently KPR
Concurrently Director Concurrently Director
Director in charge of Risk Management in charge of Financial in charge of Financial
Management Management
Director in charge of Financial Management
SPI (Internal Audit Function)
As a Conglomerate BUMN, BNI and Subsidiaries have fulfilled the obligation to fulfill the risk management organs
required by KBUMN based on the Risk Classification of each Company with the following details:
BNI BNIS
Risk Management BNIAM BNIMF BNIL HIBANK BSPL BRL BNV
(Systemic (Systemic
Organs (Neutral) (Neutral) (Neutral) (Neutral) (Neutral) (Neutral) (Neutral)
A) B)
Board of
Commissioners/
1
Supervisory
Board
2 Board of Directors
3 Audit Committee
Risk Monitoring
4
Committee**
Integrated
5 Governance Independent Committee/Sharia Supervisory Board (BNIL) as member of BNI KTKT
Committee
Director in
6 charge of Risk
Management**
Director in charge
7 of Financial
Management
SPI (Internal Audit
8
Function)
In implementing Integrated Risk Management, the BNI Financial Conglomeration has a joint commitment to carry out
the duties and responsibilities of each LJK as outlined in the Corporate Charter which has been approved and signed by
the President Director/President Director of all LJK Members of the BNI Financial Conglomeration.
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Practices Governance Responsibility Commitment Statements
Financial Conglomerates are required to implement 3. Pillar III
effective Integrated Risk Management, covering 4 (four) Adequacy of integrated risk identification, measurement,
pillars, namely: monitoring and control processes and integrated risk
1. Supervision of the Main Entity's Board of Directors and management information systems, namely:
Board of Commissioners; a. Determine the Integrated Risk Profile methodology
2. Adequacy of Integrated Risk Management policies, and carry out assessments every semester and
procedures and limits; report to the Financial Services Authority;
3. Adequacy of the integrated risk identification, b. Determine the methodology for calculating the
measurement, monitoring, control processes and the Integrated Minimum Capital Requirement (KPMM),
Integrated Risk Management Information System; And carry out calculations every semester and report to
4. Comprehensive internal control system for the the Financial Services Authority;
implementation of Integrated Risk Management. c. Determine integrated risk appetite parameters and
methodology, carry out quarterly monitoring and
In implementing Integrated Risk Management, BNI as the report to the Director in charge of Integrated Risk
Main Entity has done the following: Management;
1. Pillar I d. Determine the parameters and methodology of
supervision of the Main Entity's Board of Directors and Integrated Risk Limits, carry out monitoring every
Board of Commissioners, namely: quarter and report to the Director in charge of
a. Forming the BNI Financial Conglomeration Integrated Risk Management;
Structure; e. Determine the parameters and methodology for
b. Appoint a Director who oversees the Integrated Risk the Leading Risk Indicator (LRI) assessment, carry
Management function; out monthly monitoring and report to the Director
c. Establish an Integrated Risk Management Committee in charge of Integrated Risk Management;
and an Integrated Risk Management Work Unit; f. Carrying out integrated stress testing of exchange
d. Prepare a Corporate Charter which has been signed rate volatility and interest rates at the BNI Financial
by the President Director / President Director of all Conglomerate; as well as
LJK Members of the BNI Financial Conglomerate; g. Developing a technology-based Integrated Risk
e. Implement an Integrated Risk Management Management Information System.
Committee (KMRT) at least 2 (two) times a year; 4. Pillar IV
f. The Board of Directors prepares a General Policy Comprehensive internal control system for the
for Integrated Risk Management (KUMRT) and an implementation of Integrated Risk Management,
Integrated Capital Policy and carries out a review namely:
at least 1 (one) time in 1 (one) year; a. Continuously disseminate Integrated Risk
g. The Board of Commissioners gives approval to the Management to all LJK Members of the BNI
General Policy for Integrated Risk Management Financial Conglomerate; And
(KUMRT) and Integrated Capital Policy and carries b. Monitoring the implementation of Integrated
out evaluations at least 1 (one) time in 1 (one) year; Risk Management of all LJK members of the BNI
as well as Financial Conglomerate.
h. Determine integrated risk appetite and risk tolerance
in the BNI Financial Conglomeration. STATEMENT OF THE BOARD OF
2. Pillar II DIRECTORS AND/OR BOARD OF
Adequacy of Integrated Risk Management policies, COMMISSIONERS REGARDING THE
procedures and limits, namely: ADEQUACY OF RISK MANAGEMENT
a. Prepare and review the General Policy for Integrated
Risk Management (KUMRT) and Integrated Capital Based on the results of reviews and discussions with
Management; Management, Risk Monitoring Committee, Integrated
b. Develop Integrated Risk Management Procedures Governance Committee, Audit Committee, Independent
including Intra-groupTransaction Risk Management Auditor, Internal Auditor and several related Divisions,
Procedures; the Board of Directors and Board of Commissioners
c. Develop Integrated Risk Profile Assessment assess that BNI's risk management has been adequate in
Procedures; managing risks as reflected in the results of the review.
d. Develop Integrated Capital Management Procedures; on the completeness and accuracy of risk identification,
as well as measurement, monitoring, control and reporting, as well
e. Establish integrated risk limits and escalation as on the adequacy of the mitigation scenarios proposed
mechanisms for exceeding limits. by operational work units.
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Legal
Cases
In 2023, the Company is facing a number of legal cases in the form of civil cases accompanied by demands for payment/
compensation against the company and criminal cases which have entered the trial process, both of which have been
completed (with permanent legal force/inkracht), or are still in the process of being resolved. In detail, information
regarding the cases faced by the Company is as follows:
Total
No Case Settlement Status
Civil Criminal
1 Case Settled (has permanent legal force/ inkracht) 98 4
2 Case In Settlement Process 280 4
Total 378 8
LEGAL CASES FACED BY THE COMPANY
Based on the table above, there are several important cases facing the company with the following details
CIVIL CASES
Sanctions
Case Risks Faced Management Imposed
No Case Main Case Case Value
Status by Banks Efforts by
Authorities
Case No. 204/ The Unlawful Action In the There is a risk The Bank has There isn't Material:
Pdt.G/2020/ Lawsuit relates to process of refunding the submitted any IDR2,866,250,000,-
PN. Amb the Bank's alleged of judicial amount of the legal action
negligence which review at the court decision for Judicial Immaterial:
Between: resulted in the theft Supreme and reputation Review and -
of customer funds Court of the risk but this submitted a
Plaintiff: by individual Bank Republic of does not have Memorandum
1. Imran Laisouw employees who Indonesia a significant of Judicial
2. Sitti Laila Latuapo, have been found impact on the Review that
1 S.P. guilty of committing bank. supports the
3. Risman a criminal act based Bank's position
4. Suriani on a Court Decision. and is currently
5. Faisal Kotalima awaiting the
Judicial Review
Against Decision.
Defendant:
BNI
Case No. 112/Pdt.G/2021/ The Unlawful Action In the There is a risk The Bank has There isn't Material:
PN. Amb Lawsuit relates to process of refunding the submitted any IDR29,777,316,513,-
the Bank's alleged of judicial amount of the legal action
Between: negligence which review at the court decision for Judicial Immaterial:
resulted in the theft Supreme and reputation Review and -
Plaintiff: of customer funds Court of the risk but this submitted a
1. Johny Widjaya by individual Bank Republic of does not have Memorandum
2. Elya Puspita employees who Indonesia. a significant of Judicial
3. Jovelin Jaguenetta have been found impact on the Review that
Widjaja guilty of committing bank. supports the
2 4. Fajar Madya a criminal act based Bank's position
5. Muhammad La on a Court Decision. and is currently
Bawe awaiting the
6. Dustin Fendi Earja Judicial Review
7. Edwin Dorsalam Decision.
Against
Defendant:
BNI
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Sanctions
Case Risks Faced Management Imposed
No Case Main Case Case Value
Status by Banks Efforts by
Authorities
Case No. 471/ The claim was In the There is a risk The Bank has There isn't Material:
Pdt.G/2021/ against the law cassation of refunding the submitted any IDR16,250,000,000
PN. Mks because the Bank level amount of the a Contra
refused the request examination court decision Memorandum Immaterial:
Between: for disbursement of process at and reputation of Cassation -
deposits on behalf the Supreme risk but this which supports
Plaintiff: of the Plaintiffs, Court of the does not have the Bank's
1. Hendrik where in fact there Republic of a significant position and
3 2. Heng Pao Tech was an allegation of Indonesia. impact on the is currently
forgery of deposit bank. awaiting the
Against slips carried out by Cassation
unscrupulous Bank Decision.
Defendant: employees which
BNI had been criminally
reported by the Bank.
Case No. 776/ The Lawsuit for In the There is a risk The Bank has There isn't Material:
Pdt.G/2020/ Unlawful Actions cassation of refunding the submitted any €6,900,000,-
PN. Jkt. Brt relates to allegations level amount of the a Contra
that the Bank did examination court decision Memorandum Immaterial:
Between: not apply the process at and reputation of Cassation IDR
precautionary the Supreme risk but this which supports 500,000,000,000,-
Plaintiff: principle in carrying Court of the does not have the Bank's
Opap Investment out identification Republic of a significant position and
Limited and verification Indonesia. impact on the is currently
Against: when Defendant bank. awaiting the
1. Hendrian Baehaki I and Defendant II Cassation
2. Bayu Adriana opened an account Decision.
3. Nurul Ainulia, A.Md. in the name of CV
4 aka Irene Opap Investment
4. M. Deni Setiawan Limited and did
5. Irfan Maulana not carry out
6. BNI the obligation to
Co-Defendant:: monitor and report
1. Financial Services on customer fund
Authority transaction activities
2. Center for Financial on the account. in
Transaction the name of CV
Reporting and Opap Investment
Analysis Limited which meets
the criteria for a
suspicious financial
transaction.
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Sanctions
Case Risks Faced Management Imposed
No Case Main Case Case Value
Status by Banks Efforts by
Authorities
Case No. 220/ Lawsuit for In the There is a risk The Bank has There isn't Material:
Pdt.G/2023/ Unlawful Action process of refunding the followed the any IDR
PN. Mnd against the Bank of being amount of the trial process 572,500,000,000,-
for blocking and examined at court decision optimally and
Between: installing signposts the Manado and reputation has submitted Immaterial:
Plaintiff: on disputed objects District Court. risk but this documentary IDR
John Hamenda located on Jalan does not have evidence 1,000,000,000,000
Against 17 August, Bumi a significant supporting the
Beringin Village, impact on the Bank's position.
Kec. Wenang, bank.
Defendant Manado City with
1. BNI Kebayoran proof of ownership
Baru Branch Office in the form of
2. BNI Head Office SHM No. 206/Bumi
3. North Sulawesi Beringin, dated
Province BPN 20 June 1995 in
4. Head of the the name of John
5 Manado City Land Hamenda.
Office
Co-Defendant:
1. Dirtipideksus Polri
2. Head of the South
Jakarta District
Prosecutor's Office
3. Mrs.
Malputongekel
4. Bank Danamon
Manado Branch
5. Bank Danamon
Jakarta Regional
Office
6. PPAT Notary
Thelma Andries,
S.H.
Case No. 740/ Lawsuit In the There is a risk The Bank will The Bank Material:
Pdt.G/2023/PN.Jkt.Pst Actions examination of refunding the follow the will follow IDR
Between: Against process at amount of the trial process the trial 1,392,731,803,391,-
Law because the Central court decision optimally by process Immaterial:
Plaintiff: exists Jakarta and reputation submitting an optimally by IDR
PT Zeus Citra rejection District Court. risk but this answer to the submitting 500,000,000,000,-
International from the Bank does not have lawsuit an answer
Against to a significant support to the
application impact on the Bank position. lawsuit
Defendant: addition bank. support
BNI facility Bank
6 the credit position.
Co-Defendant: submitted by
1. State Property and The Plaintiff and the
Auction Services Plaintiff's objection
Office (KPKNL) to the auction
Jakarta III conducted by the
2. PT Bali Auction Bank
House cause
loss for
Plaintiff.
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CRIMINAL CASES
Throughout 2023, there will be no important criminal cases faced by the Company.
TAX CASES
BNI Sanctions
Risks Faced
No. Case Main Case Status Management Imposed by Case Value
by BNI
Efforts Authorities
The Directorate
General of
Case No. Taxes has
The Directorate
007718.15/ issued a Tax The Bank has
General of Taxes
2019/PP Underpayment submitted
has issued a Tax
Assessment legal action for
Underpayment There are risks
Between: Letter to Banks Judicial Review
Assessment Letter Payment lack
regarding and submitted Material:
to Banks regarding Corporate
Appellant: corrections to a Memorandum IDR
corrections to the Income Tax year
BNI the Corporate of Judicial 1,212,516,578,432,-
1. Corporate Income 2015 appropriate There isn't any
Income Tax Review that
Tax rate for the Decision Court
Against rate for the supports the Immaterial:
2015 Fiscal Year, but no impact
2015 Fiscal Bank's position -
including related to significant
Defendant Year, including and is currently
NPL interest income against the Bank.
appeal: related to NPL awaiting the
and receivables
Directorate interest income Judicial Review
charges that are
General of and receivables Decision.
clearly uncollectible.
Taxation charges that
are clearly
uncollectible.
IMPACT OF LEGAL PROBLEMS ON THE COMPANY
The Company's policies and Standard Operating Procedures have been designed to be adequate and prudent in protecting
the Company's business interests. Thus, all of the above legal issues, both civil and criminal, do not have a significant financial
impact on the Company. This is also reflected in the Company's Legal Risk Profile for the 2023 period which is consistently
ranked as Low.
EFFORTS TO MINIMIZE LEGAL RISKS
The Company always minimizes legal risks for the Company in carrying out its business activities, as reflected in the
following activities:
1. Strengthening procedures, policies, engagements, and handling legal issues for proper legal risk management to
protect Company interests at the pre-transaction, transaction, and post-transaction stages in its business and/or
operational activities.
2. Optimizing the legal function in providing legal reviews on the credit proposal process decided by the Credit Committee,
in order to ensure the implementation of prudent credit transactions, especially from a legal aspect, improve credit
quality, and support the achievement of predetermined business targets.
3. Optimizing the function of legal work units in the company, both at the Head Office and Regional Offices, to support
the smooth running of business and operational activities of all organizations in the Company.
4. Consistently updating standard legal documentation, such as credit agreements and other accessoir agreements, to
anticipate the emergence of legal risks in the future due to the weakness of the agreement, to protect the company’s
legal interests.
5. Making the maximum effort to minimize legal risk in business units, including preventing fraud, by taking preventive
actions, including increasing employee legal risk awareness by holding legal discussion forums, legal education, and
organizing webinars or sharing sessions related to legal issues in all Company organizations.
6. Collaborating with bona fide external lawyers, senior advisors and State Attorneys (JPN) to optimize legal advice
and legal assistance to protect Company legal interests.
7. Making efforts to improve employee competency in Company legal work units at the Head Office and Regional Offices
in providing legal advice/reviews and handling cases, to create a professional, reliable, trusted and respected, and
to support the direction of the company’s transformation.
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LEGAL CASES FACED BY THE BOARD OF DIRECTORS AND THE BOARD OF COMMISSIONERS
Throughout 2023, no current members of the Company's Board of Directors and Board of Commissioners were involved
in legal cases, either civil or criminal, in connection with the Company's business activities.
IMPORTANT CASES FACED BY SUBSIDIARIES
Throughout 2023, the Subsidiary is facing several cases in the form of civil cases accompanied by demands for compensation
against the Subsidiary and criminal cases that have entered the trial process, both those that have been completed
(having permanent legal force/inkracht) and those that are still in the process of being resolved with details as follows:
Number of Cases
Child entity Lawsuit
Civil Criminal
The case is finished (has permanent legal force/inkracht) 5 0
PT BNI Life Insurance The case is in the process of being resolved 8 2
Total 13 2
The case is finished (has permanent legal force/inkracht) - -
PT BNI Sekuritas The case is in the process of being resolved - -
Total - -
The case is finished (has permanent legal force/inkracht) - -
PT BNI Asset Management The case is in the process of being resolved - -
Total - -
The case is finished (has permanent legal force/inkracht) 1 1
PT BNI Multifinance The case is in the process of being resolved 0 4
Total 1 5
The case is finished (has permanent legal force/inkracht) - -
PT Bank Hibank Indonesia The case is in the process of being resolved 5 -
Total 5 -
The case is finished (has permanent legal force/inkracht) - -
PT BNI Modal Ventura The case is in the process of being resolved - -
Total - -
Based on the table above, there are no important cases faced by the Subsidiaries
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Administrative
Sanctions
Throughout 2023, there were no administrative sanctions/sanctions that have a significant impact on business activities
imposed on the Company, and there were no sanctions imposed on members of the Board of Commissioners and
members of the Board of Directors, by the OJK and other authorities.
Taxation
Governance
In implementing the management of tax obligations, monitoring and controlling taxes, BNI has established a comprehensive
and structured process, such as:
1. An approach to tax is instilled in the company through the availability of Taxation Company Guidelines, in collaboration
with tax application service providers to provide an application system for depositing and reporting taxes that is
connected to the tax authority system on a host to host basis and increasing tax awareness through training and
socialization facilities.
2. Identify, manage and monitor tax risks through continuous monitoring and reconciliation.
BNI as a corporate taxpayer is committed to fulfilling tax obligations in accordance with applicable regulations. Tax
management at BNI is carried out under the supervision of the Finance Director.
The Finance Director periodically reviews BNI's tax strategy. BNI always complies with every tax regulation so that it is not
subject to administrative sanctions, whether in the form of administrative fines, interest sanctions, increase sanctions, as
well as criminal sanctions or deficiencies. In the 2015 tax year, there was 1 (one) tax problem faced by BNI, as disclosed
in detail in the legal cases section, tax cases sub-section. However, this problem has no impact on the sanctions imposed
by the relevant authorities on BNI.
As a taxpayer, BNI's biggest contribution as a taxpayer is to fulfilling corporate income tax obligations. On the other
hand, BNI plays an active role in making deductions for each taxable object in carrying out its function as a tax cutter. BNI
also submits tax obligation documents such as annual and monthly SPTs as well as obligation documents to regulatory
agencies in a timely manner. Detailed information regarding BNI's fulfillment of tax obligations is disclosed in the
discussion of Taxation and Non-Tax State Revenue (PNBP): BNI's Contribution to National Development, Management
Analysis and Discussion Chapter on Company Performance, this Annual Report.
`
Apart from operating in Indonesia, BNI also operates abroad, namely New York (United States), London (England), Seoul
(South Korea), Tokyo (Japan), Hong Kong and Singapore through the Foreign Office (KLN). Fulfillment of tax obligations
in KLN is carried out by each KLN to the local tax jurisdiction.
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Company
Code Of Ethics
BNI has a Code of Conduct as a form of commitment BNI 14. Not misuse BNI’s Corporate Identity for personal gain.
in carrying out the compliance function and serves as a
code of conduct for all BNI Hi-Movers. The Bank’s Code of COMPLIANCE WITH THE CODE OF ETHICS
Ethics uses and applies the applicable basic principles that
refer to the Bank’s vision, mission, as well as BNI's main The Code of Ethics is BNI’s commitment to comply with
values while still paying attention to applicable internal legal provisions and the highest ethical standards wherever
and external regulations. This Code of Ethics is also the BNI conducts its business/operational activities. In addition
principle and basis that guides the relationship between BNI to complying with the prevailing laws and regulations, the
Hi-Movers and stakeholders in doing business.The Code of management of the BNI must uphold ethical norms and
Ethics contains a system of values, business ethics, work values. The Code of Ethics applies to all employees of the
ethics, commitment, and enforcement of BNI regulations Company, namely the Board of Commissioners, the Board
in conducting business and other activities, as well as of Directors and all BNI Hi-Movers. All BNI Hi-Movers have
interactions with stakeholders. the awareness to implement good ethics that will enhance
and strengthen the BNI reputation.
Effective on December 1, 2010, the BNI Code of Ethics
is the result of the revitalization of the previous Code of DISSEMINATION OF THE CODE OF ETHICS
Conduct (2001).The BNI Code of Ethics is signed by all BNI
Hi-Movers in the BNI Hi-Movers statement letter and must In this case, BNI regularly socializes the Code of Ethics through
be obeyed and implemented by all BNI Hi-Movers (Board BNI internal seminars/socialization, BNI internal media (Synergi
of Commissioners, Board of Directors, BNI Employees). Magazine and BNI Forum website), which can be accessed
by all BNI Hi-Movers, plus sharing sessions through webinar
CODE OF ETHICS PRINCIPLES series, BNI internal media (DigiHC, BNI Smarter , BNI CorpuTV,
BNI Greeting, Sinergi Magazine and BNI Forum Website), which
The main principles in the BNI Code of Ethics consists of 14 can also be accessed by all BNI Hi-Movers, Good Corporate
items which in principle require all BNI Hi-Movers to: Governance (GCG) training and Code of Ethics for BNI Hi-
1. Act professionally, by prioritizing the values of work culture Movers for both new and old employees as well as coaching
of Beliefs and Core Values AKHLAK; carried out by employee superiors. Violations of the BNI Code
2. Become a role model and remind other subordinates, of Ethics will be subject to strict sanctions in accordance with
superiors, colleagues and work partners to implement applicable company regulations and policies at BNI.
the BNI Code of Ethics;
3. Maintain good relations with fellow BNI Hi-Movers; IMPLEMENTATION AND ENFORCEMENT
4. Maintain bank secrecy and confidentiality of position; OF THE CODE OF ETHICS
5. Maintain job security;
6. Protect health, natural resources and the environment; BNI is committed to developing and implementing GCG
7. Record, report and administer work properly, honestly principles in every activity at all levels or organizational
and accurately; structures from basic level to top management. Therefore,
8. Prevent conflicts of interest that could harm the BNI’s the implementation and enforcement of the BNI Code of
interests Ethics as part of the implementation of GCG is always carried
9. Not give or receive gifts of any kind, directly or indirectly out through awareness and internalization programs. In this
from any party, if related to their duties and responsibilities; way, the existence of the BNI Code of Ethics can become a
10. Act as a resource, as long as for the benefit of BNI; reference or guideline for behavior for all BNI Hi-Movers as part
11. Not be a member and donor of a political party; of efforts to achieve BNI's Vision and Mission. Enforcement of
12. Not disclose false information about BNI the BNI Code of Ethics is carried out by periodically monitoring
13. Not use BNI assets for personal gain
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compliance with the BNI Code of Ethics and providing facilities for complaints regarding violations of the BNI Code of Ethics
which are regulated separately in the violation reporting mechanism (Whistleblowing System). Every BNI Hi-Movers can
report deviations from the BNI Code of Ethics where the identity of the reporter will be protected. Deviation reports must be
accompanied by accurate data and/or evidence so that violations can be processed further. Any violation of the BNI Code of
Ethics will be subject to sanctions in accordance with applicable policies.
TYPES AND FORMS OF SANCTIONS FOR VIOLATION OF THE CODE OF ETHICS
In the event that BNI Hi-Movers is proven to have violated the BNI Code of Ethics, they will be subject to sanctions
according to the applicable policies as follows:
Principal
Types And Forms of Violations
Sanctions
Violations of rules, policies and procedures as well as obligations that do not result in losses.
Warning Letter As a form of strengthening to prevent violations, the Guidance Letter is expanded in the form of a Preliminary Guidance Letter
for violations that have not yet resulted in losses for BNI..
Reprimand Letter Violations of rules, policies and procedures as well as obligations that cause non-material losses.
Final Warning
Violations of policies and procedures as well as obligations that cause losses, both material and non-material.
Letter
Violations of policies and procedures as well as obligations that result in material losses, but there is no fraud/fraud/fictitious/
Demotion
fabrication and/or gratification.
Termination of Violations of policies and procedures as well as obligations that cause material losses intentionally and contain elements of
Employment engineering/fraud/fictitious transactions.
CODE OF ETHICS VIOLATIONS TYPES AND TREND IN 2023
During 2023, there were 77 (seventy-seven) Code of Ethics violations as follows
Sanctions 2023 2022
Warning Letter 9 4
Reprimand Letter 2 1
Final Warning Letter 3 7
Demotion 3 3
Termination of Employment 60 73
Total 77 88
CORPORATE CULTURE 5. Helping others to learn;
6. Accomplishing duties with highest quality;
BNI as part of the State-Owned Enterprises (BUMN) places 7. Respecting everyone regardless of their background;
the core values "AKHLAK" as the main value consisting of 8. Enjoys helping others;
Trustworthy, Competent, Harmonious, Loyal, Adaptive, 9. Building conducive work environment;
Collaborative which has been proclaimed as a core cultural 10. Maintaining the reputation of fellow employees, leaders,
value that must be implemented by all BNI Hi-Movers in SOE, and the State;
carrying out/carrying out daily tasks. 11. Willing to sacrifice to achieve a greater goal;
12. Obeying the leader as long as not against the law and
CORE VALUES ethics;
Trustworthy, Competent, Harmonious, Loyal, Adaptive, 13. Promptly adjusting oneself to be better;
and Collaborative 14. Continuously making improvements;
15. Being proactive;
CODE OF CONDUCT 16. Providing opportunities for various parties to contribute;
1. Keeping promises and commitments; 17. Being open in working together to generate added
2. Being responsible with the duties, decisions made, values;
and actions taken; 18. Mobilizing the use of various resources for common
3. Upholding moral and ethical values; goals.
4. Improving self competence to respond to ever changing
challenges;
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Long Term
Compensation Policy
The Company has a long-term compensation policy that is given based on performance to management and employees.
Long-term compensation is provided in the form of a Management Stock Ownership Program (MSOP) and an Employee
Stock Ownership Program (ESOP).
MANAGEMENT SHARE OWNERSHIP PROGRAM
The long-term compensation policy for members of the Board of Directors and members of the Independent Board of
Commissioners is provided in the context of implementing the principle of prudence in managing the Bank, mitigating
excessive risk taking by decision makers, and implementing performance-based remuneration.
The long-term compensation policy is implemented based on Financial Services Authority Regulation No. 45/POJK.03/2015
concerning the Implementation of Governance in Providing Remuneration for Commercial Banks ("POJK 45"), which
includes the application of Variable Remuneration.
Variable Remuneration provided by a Bank with the status of a public company (go public) must be in the form of shares
issued by the Bank concerned amounting to a certain percentage of the Variable Remuneration. Meanwhile, variable
remuneration in the form of shares for Independent Commissioners is converted and given in cash. Remuneration in
the form of shares is given in the form of Company shares (share code: BBNI).
Variable remuneration given in the form of shares for members of the Board of Directors and non-independent members
of the Board of Commissioners is given in the form of Deferred Tantiem. The implementation of the deferred Tantiem
refers to the Regulation of the Minister of BUMN Number PER-3/MBU/03/2023 concerning Organs and Human Resources
of State-Owned Enterprises ("Permen BUMN 3/2023").
In accordance with Article 107 of SOE Ministerial Regulation 3/2023, BUMN must deferTantiem payments to the Directors
and Board of Commissioners by a certain percentage determined by the Minister, a minimum of 10% (ten percent). The
minimum deferred payment suspension period is 3 (three) years. Deferred Tantiem payments must be paid pro-rata
according to the time period. SOE can postpone the payment of part or all of the deferred Tantiem (malus) or withdraw
the cash Tantiem that has been paid (clawback) to the Board of Directors and Board of Commissioners under certain
conditions determined by the Minister.
ELIGIBLE MANAGEMENT REQUIREMENTS
In accordance with SOE Ministerial Regulation 3/2023, the requirements for members of the Board of Directors and Board
of Commissioners based on the GMS determination to receive Tantiem are:
1. The opinion issued by the auditor is Unqualified (WTP);
2. Realization of the lowest health level equal to BBB rating without taking into account burdens/benefits resulting from
previous actions of the SOE Directors and/or outside the control of the SOE Directors;
3. The lowest KPI achievement is 80% (eighty percent) without taking into account those outside the control of the SOE
Directors; And
4. The condition of the concerned SOE is no longer at a loss compared to the previous year for a SOE in a loss condition,
or the SOE is not at a loss from before when it was in a profitable condition without taking into account things outside
the control of the SOE Directors.
Details of Providing Deferred Tantiem in the Form of Shares to Non-Independent Members of the Board of Directors and
Board of Commissioners
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Practices Governance Responsibility Commitment Statements
Deferred Exercise Price
Kebijakan
GMS date Tantiem Grant Total Shares Time period (average price Vesting Period
Policy
Date per share)*
June 5, 2019
Malus
March 20, 2018 June 28, 2019 1.444.546 3 years IDR8,275 June 5, 2020
June 5, 2021
June 5, 2020
Malus
May 13, 2019 May 31, 2019 950.375 3 years IDR8,400 June 5, 2021
June 5, 2022
June 5, 2021
February 20, Malus
December 22, 2020 5.071.900 3 years IDR6,630.73 June 5, 2022
2020
June 5, 2023
June 5, 2022
Malus
March 29, 2021 December 30, 2021 5.724.673 3 years IDR4,057 June 5, 2023
June 5, 2024
June 5, 2023
March 15, 2022 July 29, 2022 3,001,097 3 years IDR5,187 June 5, 2024 Malus and Clawback
June 5, 2025
June 5, 2024
March 15, 2023 August 14, 2023 1,816,099 3 years IDR9,037 June 5, 2025 Malus and Clawback
June 5, 2026
*) Note: price and total shares before the implementation of the 1:2 stock split which is effective on October 6 2023
Apart from the implementation of the Deferred Tantiem, 3. Increasing employees’ sense of belonging to the Bank.
in 2023, members of the Board of Directors and Board of 4. As part of increasing employee risk awareness as
Commissioners are entitled to receive LongTerm Incentives reflected in eligibility and lock up periods
(LTI) for the 2023-2025 period. LTI is granted with the
following conditions: DISTRIBUTION OF SHARE EMPLOYEE STOCK
1. LTI is given in the form of Company shares for members ALLOCATION PROGRAM (ESA PROGRAM)
of the Board of Directors and Non-Independent
members of the Board of Commissioners, and in cash The allocation and vesting of shares in the Employee Stock
for Independent Commissioners; Allocation (ESA) Program will be implemented on June 2,
2. LTI is awarded based on the achievement of agreed 2022, and subsequently as part of a long-term employee
performance targets for the next 3 years; And retention strategy, as well as efforts to motivate employees
3. Income tax (PPh) on LTI is the recipient's expense and to improve their best performance in a sustainable manner,
is not permitted to be charged as a Company expense. in the implementation of the Employee Stock Allocation
(ESA) Program) a lock up period applies.
EMPLOYEE SHARE OWNERSHIP PROGRAM
BNI has a Share Ownership Program for Employees, as The lock up period is carried out according to the employee's
per the decision of the General Meeting of Shareholders position level. For the position of Assistant Vice President
(GMS) on March 15, 2022 which has agreed to grant power (AVP) and above for 3 (three) years, while for the position
and authority to implement the Share Ownership Program of Manager (MGR) and below for 1 (one) year. During the
for Employees, whether sourced from treasury stock or lock up period, participants receiving ESA Program shares
other sources, to The Company's Board of Directors, while are not permitted to carry out any activities on the shares
still paying attention to applicable laws and regulations. to which they are entitled.
The Stock Ownership Program for BNI Employees is called Furthermore, every year there will be an opening of the lock
the Employee Stock Allocation (ESA) Program, which is a up period for the ESA Program shares, which is the date
program that provides share allocation to employees who on which participants who receive shares are permitted to
meet certain criteria and requirements as regulated in the carry out any activities on the shares to which they have
Program Implementation Instructions. The ESA program rights. For the purposes of opening the lock up period,
objectives include: participants receiving ESA Program shares must fulfill
1. Long term employee retention strategy; the criteria and requirements set out in the ESA Program
2. Efforts to motivate employees to always provide their Implementation Instructions.
best performance;
The opening of the lock up period for the Manager (MGR)
level and below will be carried out in one stage at once
on June 02, 2023, while for the Assistant Vice President
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 907
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
(AVP) level and above it will be carried out in stages in 3 (three) implementation stages on June 02 2023, 2024 and 2025.
Requirements for employees who are entitled to receive the vesting allocation and opening of the lock up period for the
Employee Stock Allocation (ESA) Program are as follows:
1. Permanent employees as of December 31, 2021, and still active at the time of vesting allocation and opening of the
ESA Program lock up period;
2. Have a minimum service period of 1 (one) year at the time of granting the ESA Program vesting allocation;
3. Have a performance assessment and employee classification in accordance with the provisions when granting vesting
allocations and opening the lock up period of the ESA Program;
4. Not currently undergoing administrative sanctions
Details of Employee Stock Allocation (ESA) Program Grant to Employees
Date of Allocation and Opening Lockup
Date of GMS Total Share Sheets Price per Share
Vesting Period
47,938,100 IDR 8.850 June 02, 2023
March 15, 2022 June 02, 2022 10,854,800 June 02, 2024
-
9,002,500 June 02, 2025
Description:
Share price before the implementation of 1:2 stock split effective on October 6, 2023
Participants who are declared eligible for allocation and their duties and responsibilities make decisions that have
/ or vesting and / or opening of the lock up period, will a significant impact on the risk profile of the Bank; or
be will receive a notification via email or other other 2. Board of Directors, Board of Commissioners and/or
communication media which includes confirmation of the Employees who receive Variable Remuneration of a
shares to which he/she is entitled at the time of allocation large value.
and vesting and opening of the lock up period. On the date Bank Negara Indonesia (BNI) has applied the Governance
of the opening of lock up period stage 3 (three) in 2025, for providing remuneration by determining employees
all shares allocated under the Employee Stock Allocation who meet the criteria as Material RiskTaker (MRT), namely
(ESA) Program will be fully allocated to the participants. employees at the Senior Executive Vice President (SEVP)
participants. position in accordance with the Board of Directors Meeting
Decision on December 20, 2016.
SHARE DISTRIBUTION FOR EMPLOYEES
THAT ARE MATERIAL RISK TAKERS (MRT) Banks are also required to defer the payment of variable
remuneration to employees at the Senior Executive Vice
Based on POJK No. 45/POJK.03/2015 concerning application President (SEVP) level as parties who are Material Risk
of Governance when Providing Remuneration for Takers (MRT), namely at a certain percentage in accordance
Commercial Banks, it is stipulated that banks are required with the percentage for the Board of Directors. In the
to determine parties who become Material Risk Takers 2022 annual performance bonus payment for SEVP level
(MRT), and at least meet the following criteria: employees which will be paid in 2023, 10% of the annual
1. Board of Directors and/or other employees who due to bonus will be given in the form of deferred company shares
(Malus). These shares come from direct purchases on the
market, with the purchase period starting August 8, 2023
to August 14, 2023.
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Access To Company
Information and Data
BNI strives to provide transparent information. To do so, BNI periodically updates information and provides easy access
to information related to the Bank’s activities and performance to stakeholders in order they know the condition of the
Bank clearly, actual and factual. BNI also provides facilities that function as channels for information disclosure, through
various media such as websites (in two languages), mass media, mailing lists, bulletins, meetings with analysts, the IDX
official website etc. In this regard, the BNI’s Investor Relations continuously builds the good image of the Bank through
developing relationships with investors/analysts both interactively and by providing periodic information, especially
concerning the Bank’s performance.
Access to Company information and data related to corporate actions can be accessed through the Company’s official
website at http://bni.co.id/. Parties who need further information regarding corporate actions and Company data can
contact via telephone at 021-5728387, Fax at 6221-5728053 or email to: ir@bni.co.id.
PRESS RELEASES
Up until December 31, 2023, BNI sent press releases discussing various matters related to the Bank, as follows:
No. Date Title Place
1 January 03, 2023 Supporting Indonesian Sports, BNI Launches Jakarta Volleyball Team BNI46 Jakarta
2 January 05, 2023 Transaction Solutions for Various Currencies with Just One Account, BNI Presents BNI Multi Currency Giro Jakarta
3 January 06, 2023 Transaction Solutions for Various Currencies with Just One Account, BNI Presents BNI Multi Currency Giro Jakarta
4 January 07, 2023 BUMN's Service to Gunungsitoli, BNI Enlivens MSME Bazaar and Cheap Market for the People Jakarta
5 January 09, 2023 Banking & GRP Synergy to Drive a Sustainable Economy Jakarta
6 January 09, 2023 Japanese Embassy Says Economy Can Be Strong Through LCSF Jakarta
7 January 09, 2023 Encouraging MSME Ecosystem to Go Global, BNI Relies on KUR Allocation of IDR 36.5 Trillion Jakarta
8 January 11, 2023 The BNI Xpora Program is Real Evidence of Economic Contribution Jakarta
9 January 13, 2023 The BNI Xpora Program is Real Evidence of Economic Contribution Jakarta
10 January 15, 2023 The role of BNI in promoting national sports was appreciated by the Minister of Youth and Sports Jakarta
11 January 17, 2023 Fajar-Rian is the New Champion of Indonesian Pride Jakarta
12 January 20, 2023 Targeting Millennial Executives, BNI Emerald holds the Next Gen Community 2023 event Jakarta
13 January 24, 2023 Transformation and Innovation are the Keys for BNI to Make the Highest Profits in History Jakarta
14 January 25, 2023 BNI & LOTTE Mart Launches New Contactless BNI LOTTE Card Design and Features Jakarta
15 January 25, 2023 Christian Sugiono: BNI Lotte Card Makes Shopping Fun Jakarta
16 January 27, 2023 BNI Won Predicate as Bank with Most Satisfactory Service Jakarta
17 January 28, 2023 The Indonesian Badminton National Team Continues Struggle at the 2023 Daihatsu Indonesia Masters Jakarta
18 January 28, 2023 Optimistic for the Year of the Rabbit, BNI Socializes 3 Product Champions to Customers Jakarta
19 January 29, 2023 The Indonesian Badminton National Team Struggles in the 2023 Daihatsu Indonesia Masters Final Jakarta
20 January 29, 2023 Indonesia Successfully Won 2 Champion Titles at the 2023 Indonesia Masters Jakarta
21 January 30, 2023 BNI and Cilegon City Government Collaborate on Banking Services and Smart City Programs Jakarta
22 January 30, 2023 1 Out of 4 Medan Households Given Capital By Erick Thohir Jakarta
23 February 1, 2023 Focus on Developing Digital Business, BNIDirect and BNI Mobile Banking Users Grow Rapidly Jakarta
24 February 3, 2023 Increasing the Use of Mobile Banking, BNI Gives Out Prizes for 21 Cars and 212 Motorbikes Jakarta
25 February 5, 2023 Raffi Nagita Congratulates the 2023 Indonesia Masters Champion, Gives Appreciation to BNI Jakarta
26 February 7, 2023 Holding National Circuit, BNI Supports Search for Young Badminton Seeds in 12 Cities Jakarta
Appreciating Outstanding Athletes at Indonesia Masters 2023, BNI and PBSI Ready to Escort Chico Cs to
27 February 9, 2023 Jakarta
Badminton Asia Mixed Team in Dubai
28 February 9, 2023 HPN 2023, BNI Commits to Supporting Improvement of Journalist Competency Jakarta
29 February 11, 2023 BNI Commits to Reducing Carbon Emissions Jakarta
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 909
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No. Date Title Place
30 February 12, 2023 BNI Encourages 7 Transformation Strategies for 2023 Jakarta
31 February 16, 2023 BNI Releases Special TapCash Card NCT 127 '2 Baddies' Design Jakarta
32 February 19, 2023 The Importance of Strict Regulations in Encouraging Healthy Growth in the Indonesian Banking Industry Jakarta
33 February 20, 2023 2,000 Mangrove Seedlings for Bali Jakarta
34 February 21, 2023 Indonesia Chairs ASEAN 2023, BNI Encourages International Banking Jakarta
35 February 22, 2023 Strengthening the Socialization of Narcotics Abuse, BNI Collaborates with BNN RI Jakarta
36 February 23, 2023 Commemorating National Waste Awareness Day, BNI Provides Assistance with Pos Pandai Equipment Jakarta
BNI and the Ministry of PUPR Synergize to Function Smart Village Residential in the Capital City of the
37 February 24, 2023 Jakarta
Archipelago
38 February 24, 2023 BNI Multifunction Card makes transactions at IKN easier, can be used for ID cards and transfers Jakarta
39 February 25, 2023 Encouraging Creative Industries, BNI Supports Raisa Live in Concert Sponsorship Jakarta
40 February 26, 2023 Strengthening Go Global Branding, BNI Collaborates with Japan Airlines Jakarta
41 March 01, 2023 BNI President Director Won The Best CEO with Distinction 2022 Award Jakarta
42 March 01, 2023 Encouraging MSMEs to Go Global, BNI Supports Inacraft 2023 Jakarta
43 March 02, 2023 Bond and Forex transactions can now be done via BNI Bonds and FX Mobile Jakarta
44 March 03, 2023 Support the Government's Efforts to Achieve Zero Carbon 2060, Here is BNI's strategy Jakarta
45 March 04, 2023 Beyond Limitations, BNI-Guided MSMEs Fostered Jump Higher at the 2023 Inacraft Event Jakarta
46 March 06, 2023 Africa is Called the Continent of the Future for New Economic Growth, BNI Takes the Opportunity Jakarta
47 March 07, 2023 BNI is Optimistic that Credit Will Continue to Grow Highly in 2023 Jakarta
48 March 07, 2023 KCLN BNI Amsterdam Welcomed Positively, Increases Exports-Helps Diaspora Jakarta
49 March 08, 2023 Working on the African Market, BNI Optimizes International Banking Services Jakarta
50 March 08, 2023 Adopting an Electronic Banking System, Dukcapil Promotes the Use of Digital KTPs to BNI Jakarta
51 March 08, 2023 BNI Java Jazz 2023 Jakarta
52 March 09, 2023 Cianjur Disaster Response, Ministry of Health Appreciates BNI Jakarta
53 March 09, 2023 Welcoming the South African Delegation, BNI is Ready to Explore Business Potential Jakarta
54 March 10, 2023 Holding Market Outlook, Here is BNI's Guide for Investors Jakarta
55 March 11, 2023 Supporting the Electric Vehicle Ecosystem, BNI Prepares a Special Financing Program Jakarta
56 March 11, 2023 Expanding Digital Channels, BNI Inaugurates Banking Café at UGM Jakarta
57 March 12, 2023 Entrepreneurship Before 30's, President Director of BNI: This is the Potential! Jakarta
58 March 12, 2023 BNI Support for Young Badminton athletes at BNI Sirnas A Purwokerto Jakarta
59 March 12, 2023 BNI Expo with RANS East Java Economic Acceleration Jakarta
60 March 13, 2023 BNIDirect Continues to Encourage Institutional Transaction Performance Jakarta
Africa has the potential to become a promising alternative market for initial exports of national manufactured
61 March 13, 2023 Jakarta
products
62 March 14, 2023 Concerned about the Quality of Regional Education and Health, BNI Supports Posyandu and PAUD Facilities Jakarta
63 March 15, 2023 Competing in All England 2023, BNI Encourages National Badminton Players Jakarta
64 March 15, 2023 Distributing Dividends of IDR 7.3Trillion, BNI is Optimistic that Performance Will Become More Positive in 2023 Jakarta
65 March 16, 2023 BoostingTransformation, BNI is Optimistic that Performance Will Continue to Soar Jakarta
66 March 16, 2023 BNI AGMS Approves Share Buyback of IDR 905 Billion Jakarta
67 March 17, 2023 2023 Full of Optimism, BNI Focuses on Developing Mobile Banking Application Features Jakarta
68 March 17, 2023 BNI-AM Collaborates with Indonesian Migrant Workers in South Korea, Distributes Mutual Fund Scholarships Jakarta
69 March 17, 2023 BNI Liquidity Ratio Reaches 219%, Safe Against Shocks Jakarta
70 March 18, 2023 Welcoming Nyepi Day, Saka New Year 1945, BNI Distributes Basic Food Packages and Temple Construction Jakarta
71 March 19, 2023 BNI's Support for Indonesian Badminton Athletes Yields Results: Fajar & Rian Winners at All England 2023 Jakarta
72 March 19, 2023 BNI Participates in Celebrating the 266th Adeging Pura Mangkunegaran Jakarta
73 March 19, 2023 BNI Supports MSMEs in Ijen Crater Jakarta
74 March 21, 2023 BNI Ready to Support the Government's Electric Motorcycle Subsidy Policy Jakarta
75 March 21, 2023 Preparing for Ramadhan and Eid, BNI Provides IDR 45.9 Trillion Jakarta
76 March 22, 2023 Quality Journalism Products, BNI Won Three Awards Jakarta
77 March 23, 2023 Providing Practical and Informative Solutions in the Month of Ramadan, BNI Presents e-Imsakiyah BNI 2023 Jakarta
78 March 24, 2023 Welcoming Ramadhan, BNI Distributes 77,000 Basic Food Packages Jakarta
79 March 24, 2023 BNI Strategy to Boost Export Credit Growth Jakarta
80 March 25, 2023 Benefits of ASEAN Chairmanship Momentum 2023, BNI is Most Prospective Jakarta
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No. Date Title Place
81 March 26, 2023 BNI and Ministry of PUPR Collaborate to Create Multifunctional Cards for Workers at IKN Jakarta
82 March 27, 2023 BNI Overseas Branch Office Credit Distribution Grows Positively in February 2023 Jakarta
83 March 29, 2023 February 2023, the number of BNI Mobile Banking users will increase by 25% YoY Jakarta
84 March 30, 2023 Carrying out the TJSL Program, BNI Focuses on 3 Pillars Jakarta
85 March 31, 2023 BNI, DJKN, and Ministry of ATR/BPN Collaborate to Hold Auction of Collateral Assets Owned by BNI Jakarta
86 April 01, 2023 DPR member optimistic that BNI Go Global will not just be a slogan Jakarta
87 April 02, 2023 BNI Xpora is considered a good breakthrough for the 2023 ASEAN Chair Jakarta
88 April 03, 2023 BNI Won First Champion Corporate Secretary Jakarta
89 April 04, 2023 BNI Won Bronze Medal at the 2022 Asia Sustainability Reporting Awards Jakarta
90 April 04, 2023 Government Invites Indonesian People to Choose Logo for New National Capital - Nusantara Jakarta
91 April 04, 2023 Women's Empowerment, Blessings of Processed Shallots Jakarta
92 April 04, 2023 BNI is proud of the achievements of Indonesian badminton athletes at the 2023 Spain Masters Jakarta
93 April 05, 2023 BNI Invites Diaspora to Serve in Building the Country Jakarta
Erick Thohir Encourages BUMN Houses to Enter the Export Market Through the Inauguration of Trade Mission
94 April 05, 2023 Jakarta
Singapore 2023
95 April 06, 2023 BNI Helps Entrepreneurs Develop Business in the Singapore Market Jakarta
96 April 06, 2023 BNI Won OMNI Brands of the Year Marketeers Award 2023 Jakarta
97 April 07, 2023 KIP Findings in Serang, Here's BNI's Explanation Jakarta
98 April 10, 2023 Challenge 2023, this is the key strategy from the President Director of BNI Jakarta
99 April 11, 2023 Herbal Spice Business, From School Practice to Penetrating the Export Market Jakarta
100 April 12, 2023 Strengthening Collaboration, BNI and UGM Sign CFEST and KTM Co-Brand Cooperation Jakarta
101 April 13, 2023 BNI Won Best Digital Brand Award 2023 Jakarta
102 April 13, 2023 Moving Indonesia's Economy Forward, BNI Focuses on Go Global, Go Digital, Go Green Jakarta
Ready to meet the need for international banking services, BNI introduces KCP MDS KBUMN as a thematic
103 April 14, 2023 Jakarta
outlet
104 April 14, 2023 Ensure Customers are Comfortable on Eid Holidays, BNI Operates 86 Outlets and 48 O-Branch Jakarta
BNI Launches E-Magazine and Homecoming Map, Homecoming Travel Becomes Easy and Enjoyable with
105 April 15, 2023 Jakarta
BNI
106 April 17, 2023 BNI Supports National Food Security Through Millennial Smart Farming Jakarta
107 April 17, 2023 Hannover Messe 2023, BNI Ready to Support Indonesia 4.0 Jakarta
Transformation Encourages BNI's Performance to Grow Positively and with Quality in the First Quarter of
108 April 18, 2023 Jakarta
2023
109 April 19, 2023 BNI Participates in Celebrating Homecoming with BUMN 2023, Homecoming is Anticipated in the Heart Jakarta
110 April 21, 2023 BNI Homecoming Post Facilitates Rest for Homecomers Jakarta
111 April 23, 2023 Momentum of Ramadan and Eid, BNI Tapcash is Getting Better Jakarta
112 April 25, 2023 Encouraging KUR, BNI Helps Micro Actors Jakarta
113 April 26, 2023 BNI Won TOP Innovation Choice Awards 2023 from INFOBRANDS.ID and TRANS N CO Jakarta
114 April 26, 2023 Encouraging industrialization, BNI's Enterprise Segment Gets a Positive Catalyst Jakarta
115 April 28, 2023 Improve Customer Experience, BNI Mobile Banking Transactions and Volume Grow Positively Jakarta
116 April 28, 2023 BNI Facilitates Indonesian Coffee Entrepreneurs to Appear at the London Coffee Festival Jakarta
117 April 29, 2023 Eid Al-Fitr 2023, BNI's Daily Remittance Activity Increases Rapidly Jakarta
118 May 01, 2023 Optimizing the KCLN Network, BNI is Optimistic that International Business will Grow Positively Jakarta
119 May 04, 2023 TJSL BNI Provides Social and Environmental Impact Jakarta
120 May 05, 2023 BNI Records LCS Transaction Growth of 44.2% Jakarta
121 May 07, 2023 Spurring BNIDirect Growth, BNI Optimizes KCLN Network Jakarta
122 May 08, 2023 Go Global BNI, Chocolate Business from Bali Goes Global Jakarta
Serving the Remittance Needs of Indonesian Citizens, BNI Tokyo Collaborates on Co-Branding Remittance
123 May 09, 2023 Jakarta
Cards with Garuda Indonesia
Corruption Crime Case in Providing Working Capital Credit by PT Bank Negara Indonesia (Persero) Tbk Gresik
124 May 09, 2023 Jakarta
Branch to PT. JKS
125 May 09, 2023 BNI Won Best Customer Experience Predicate Jakarta
126 May 10, 2023 Ready to Win the 2023 Sudirman Cup, BNI and PBSI Release the Indonesian Team Jakarta
127 May 10, 2023 BNI's Foster Partners Attract Erick Thohir at the 2023 ASEAN Summit Jakarta
128 May 11, 2023 Through the Xpora Program, BNI Encourages MSMEs to Enter Foreign Markets Jakarta
129 May 11, 2023 Supporting the BNI Sirnas B Bali Event, BNI Gives Discounts and Prizes Jakarta
130 May 12, 2023 April 2023, BNI Mobile Banking Transactions Record a Significant Increase Jakarta
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No. Date Title Place
131 May 14, 2023 BNI Griya Maintains Positive Growth Jakarta
132 May 14, 2023 Black Pearls from Labuan Bajo Hypnotize the 2023 ASEAN SUMMIT Summit Jakarta
Optimizing the Momentum of Passenger Traffic Growth, Garuda Indonesia Online Travel Fair (GOTF) is Held
133 May 15, 2023 Jakarta
Again Presenting Ticket Discounts of Up to 80%
134 May 16, 2023 Developing the BNI Xpora Market, BNI Explores Business in Australia Jakarta
135 May 19, 2023 Increasing MSME Capabilities, BNI Encourages Xpora Jakarta
136 May 20, 2023 BNI's Endek Woven Clothing Business, Worn by First Ladies around the World Jakarta
BNI Java Jazz Ready to Be Held in June, Fariz RM and Vina Panduwinata Provide Refreshment at JJOTM in
137 May 20, 2023 Jakarta
Sarinah
138 May 20, 2023 Service Excellence Drives BNIDirect Transaction and User Growth Jakarta
139 May 24, 2023 BNI Offers ST010 Series Savings Sukuk, Can Be Ordered Via BNI Mobile Banking Jakarta
140 May 24, 2023 Adaptive Leadership is the Key in an Era Full of Change Jakarta
141 May 25, 2023 BNI Hands Over Outdoor Activity Equipment Assistance to IMPALA Brawijaya University Jakarta
142 May 25, 2023 PPI Dunia Collaborates with BNI to Hold Alumni Connect Jakarta
143 May 26, 2023 Officially Launched, Hibank Focuses on the MSME Segment Jakarta
144 May 26, 2023 BNI UI Half Marathon 2023, Greener and More Sterile Jakarta
145 May 26, 2023 Supporting MSMEs, Hibank Launches Newest Product Jakarta
Opening PPI World Alumni Connect, the Vice President asks the younger generation to encourage the spirit of
146 May 26, 2023 Jakarta
building the country
147 May 27, 2023 The Best Bank, BNI Strengthens Transformation Jakarta
148 May 28, 2023 Embracing World Students, BNI Appreciated by KBUMN Jakarta
149 May 29, 2023 Ministry of Youth and Sports Appreciates BNI's Proactive Steps to Strengthen Sport Tourism Jakarta
150 May 30, 2023 Government Launches New Logo for Archipelago Capital Jakarta
151 June 01, 2023 BNI Java Jazz Festival 2023 is Back, Experience an Unforgettable Digital Experience Jakarta
152 June 01, 2023 BNI Sends 15 Local F&B MSMEs to Seoul Food & Hotel (SFH) 2023 Jakarta
153 June 02, 2023 BNI Java Jazz Festival 2023 Becomes Momentum to Increase Tapcash Digital Transactions Jakarta
154 June 02, 2023 BNI Java Jazz Festival 2023, Don't Miss the Attractive Promo Jakarta
155 June 02, 2023 Mario Biondi, Stephen Sanchez, and Max admit they can't wait to perform at BNI Java Jazz 2023 Jakarta
156 June 03, 2023 Mario Biondi, Stephen Sanchez, and Max admit they can't wait to perform at BNI Java Jazz 2023 Jakarta
157 June 03, 2023 BNI Group Prepares a Complete Variety of Product Choices for the 2023 Java Jazz Fetival Jakarta
158 June 03, 2023 BNI Java Jazz Festival 2023 is an opportunity for BNI to attract millennials to have BNI credit cards Jakarta
159 June 03, 2023 BNI Java Jazz 2023 Line Up Day Two: Cory Wong, Max, Sezairi to Fabio Asher Jakarta
160 June 04, 2023 The BNI Java Jazz Festival 2023 Brings a Multiplier Effect to Many Economic Sectors Jakarta
161 June 04, 2023 Encouraging Creative Economy, DPR Appreciates BNI Java Jazz Fetival 2023 Jakarta
162 June 04, 2023 BNI Java Jazz Festival 2023 Encourages the Rise of Indonesia's Creative Economy Jakarta
163 June 05, 2023 Government Appreciates BNI Java Jazz 2023 Event Jakarta
164 June 06, 2023 IKN's new logo is here, Here is BNI's next strategy Jakarta
165 June 08, 2023 IKN's new logo is here, Here is BNI's next strategy Jakarta
166 June 08, 2023 BNI Gives Out Dozens of Cars to Loyal BNI Customers Jakarta
167 June 08, 2023 BNI Collaborates with the Bina Nusantara Foundation through the Financial Ecosystem Program Jakarta
168 June 08, 2023 Realizing a Sustainable Future, Bukalapak and BNI Plant 1,000 Multipurpose Tree Seedlings Jakarta
169 June 09, 2023 High Customer Investment Interest, BNI Wealth Management Grows Positively Jakarta
170 June 09, 2023 Strengthening the Campus Financial Ecosystem Program, BNI Synergizes with UNJ Jakarta
171 June 11, 2023 BNI Lucky Fortune #GaPakeNanti–The Finale Jakarta
172 June 13, 2023 BNI Commitments to Fulfill RPIM Targets Jakarta
173 June 14, 2023 BNI Ranked in the World's Best Companies by Forbes Jakarta
174 June 17, 2023 BNI Tokyo Supports the Presence of Indonesia's First Halal Vending Machine Jakarta
175 June 18, 2023 BNI Supports Ginting in the 2023 Indonesia Open Final Jakarta
176 June 18, 2023 Ginting Runner-Up Indonesia Open 2023 Jakarta
177 June 19, 2023 BNI Urges Customers to Be Careful of Fraud Under the Guise of Increased Transaction Rates Jakarta
178 June 21, 2023 BNI Urges Customers to Be Careful of Fraud Under the Guise of Increased Transaction Rates Jakarta
179 June 22, 2023 Providing Excellent Service, BNI Won 11 Awards Jakarta
180 June 23, 2023 BNI Invites Customers to Apply 6 Effective Steps to Avoid Cyber Crime in Internet Banking Transactions Jakarta
181 June 23, 2023 77th Anniversary, BNI Gets Stronger, Tougher, More Trusted Jakarta
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No. Date Title Place
182 June 25, 2023 Eid al-Adha, BNI Implements Limited Operational Services Jakarta
183 June 25, 2023 Want to penetrate the Japanese market, here are tips for MSME players Jakarta
184 June 26, 2023 Holiday with Eid al-Adha 1444 H, BNI continues to serve KUR and BWU transactions Jakarta
185 June 27, 2023 Maintaining Investor Trust, BNI Commitments to Solid Performance Jakarta
186 June 27, 2023 As part of the Indonesian Migrant Worker Data System, BNI helps provide complete financial solutions Jakarta
187 June 28, 2023 Long Eid al-Adha Holiday 1444 H, BNI Mobile Banking Maintains Excellent Service Jakarta
188 June 30, 2023 BNI Ready to Collaborate with Indonesia Incorporated Hong Kong Jakarta
Series of 77th Anniversary, BNI Releases TapCash Special Designs for SUPER JUNIOR, Red Velvet and NCT
189 June 30, 2023 Jakarta
DREAM
190 July 01, 2023 Increasing MSME Penetration in the Global Market, BNI is Involved in KIF 2023 Jakarta
191 July 02, 2023 BNI Fostered MSMEs in Hong Kong Attract Erick Thohir Jakarta
192 July 04, 2023 Migrant Workers Value BNI Services Extraordinarily Jakarta
193 July 05, 2023 Migrant Workers Value BNI Services Extraordinarily Jakarta
194 July 06, 2023 Celebrating 77th Anniversary, BNI Holds Golf, Cycling and Climbing 7 Mountains Jakarta
195 July 08, 2023 AKHLAK and RACE become BNI's reference for improving performance Jakarta
196 July 09, 2023 Optimizing 2023 Improvement Trends, BNI Strengthens Quality and Coverage Jakarta
197 July 10, 2023 Economic Trends 2023: This is the View of the President Commissioner of BNI Jakarta
198 July 11, 2023 Series of 77th Anniversary, BNI Plants 77 Thousand Trees Jakarta
199 July 12, 2023 BNI Appreciates Athletes at the 2023 Badminton Asia Junior Championship Jakarta
200 July 12, 2023 Now BNI EDC Machines & BNI E-Commerce Services Can Accept American Express Cards Jakarta
201 July 13, 2023 BNI Mobile Banking Successfully Maintains Growth Momentum in the Digital Era Jakarta
202 July 14, 2023 Carrying out the mission to become a global bank, BNI serves the Diaspora in 26 countries Jakarta
203 July 15, 2023 Beware of the New Fraudulent Mode of Mistransferring Money Jakarta
204 July 15, 2023 Series of 77th Anniversary, BNI Holds Friendly Golf Tournament Jakarta
205 July 17, 2023 BNI Reports Fraud Mode Under the Guise of Increased Transfer Fees to Polda Metro Jaya Jakarta
206 July 18, 2023 Catching DHE Domestically, BNI Prepares Optimization System and Program Jakarta
207 July 19, 2023 77th BNI Anniversary, These are the Hopes and Prayers from Musicians Dewa19 to Gigi Jakarta
208 July 20, 2023 Series of BNI's 77th Anniversary, 46Cyclist Community Holds BNI Bike Challenge 460K Jakarta
209 July 21, 2023 Encouraging Labuan Bajo Tourism, KAWAN BNI Strengthens Tourism Village Destinations Jakarta
210 July 23, 2023 Celebrating the 77th Anniversary, BNI Collaborates with 117 Culinary MSMEs to Celebrate BNI Loud Fest 2023 Jakarta
211 July 23, 2023 Celebrating the 77th Anniversary, BNI Collaborates with 117 Culinary MSMEs to Celebrate BNI Loud Fest 2023 Jakarta
212 July 23, 2023 BNI Loud Fest 2023, Form of Appreciation for BNI Hi-Movers Jakarta
213 July 24, 2023 Loud Fest Vol.2 2023, President Jokowi and Minister of BUMN Appreciate BNI Transformation Jakarta
214 July 25, 2023 BNI Maintains Long-Term Quality Growth Momentum Jakarta
215 July 26, 2023 Reaching 14.9 Million Users, BNI Mobile Banking is Increasingly Trusted Jakarta
216 July 29, 2023 Supporting MSMEs to Go Global, BNI Supports MSME Bazaar for Indonesia Jakarta
217 July 29, 2023 BNI Agen46 has reached more than 173 thousand in the first semester of 2023 Jakarta
218 July 30, 2023 Boosting MSMEs in Indonesia, Hibank Receives Award as Indonesia Best Bank Awards 2023 Jakarta
219 July 31, 2023 Book Quality Growth, Stock Analyst Appreciates BBNI Jakarta
Going Global with Indonesian Products: Erick Thohir Supports Medan Millennial Entrepreneurs to Succeed in
220 July 31, 2023 Jakarta
the Global Market
221 August 01, 2023 BNI Green Bond Successfully Reduces the Impact of Greenhouse Gas Emissions Jakarta
222 August 01, 2023 Digital Banking Performance Increasingly Solid, BNIDirect Users Reach 138,000 Users Jakarta
223 August 02, 2023 BNI Prepares Hibank as the First Digital Bank to Focus on MSMEs Jakarta
224 August 02, 2023 HR Transformation is the Key to the Success of BNI Go Global Jakarta
225 August 04, 2023 BNI and Bluebird Apply Digital Transformation to Support the Cashless Era Jakarta
226 August 04, 2023 BNI Sekuritas Records Positive Revenue Jakarta
227 August 05, 2023 BNI-Boom Motorist Shop Card Accelerates Business Growth and Digital Ecosystem for Motorists Jakarta
228 August 06, 2023 BNI Diaspora Loan Helps Wulandari Expand Halal Food Business in Japan Jakarta
229 August 06, 2023 Breaking World Records, BNI Supports the World's Largest Angklung Performance Jakarta
230 August 07, 2023 Spectaxcular 2023, DJP Collaborates with BNI to Hold Tax Campaign Jakarta
231 August 07, 2023 BNI Ciputra Golfpreneur Tournament 2023 Jakarta
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No. Date Title Place
BNI Celebrates the 78th Anniversary of the Republic of Indonesia, Supports the Activities of the Palace of
232 August 08, 2023 Jakarta
Dresses
Momentum for Recovery in Semester II 2023, BNI President Director is Confident that All Economic Sectors
233 August 09, 2023 Jakarta
Will Revive
234 August 09, 2023 Developing MSME Economic Recovery Through the BNI MSME Festival Jakarta
235 August 10, 2023 Siloam and BNI Launch BNI x Siloam Hospitals Credit Card Co-Branding Product Jakarta
236 August 11, 2023 BNI Ready to Implement New Minimum Capital Regulations Jakarta
237 August 11, 2023 Xpora Continues to Encourage North Sumatra MSMEs to Export Abroad Jakarta
238 August 12, 2023 Export Enabler, BNI Maximizes Global MSME Development Through BNI Xpora Jakarta
239 August 12, 2023 Encouraging Sportainment, BNI Supports Media Clash 3.0 Jakarta
240 August 13, 2023 Strengthening the Diaspora Ecosystem, BNI Supports the Congress of Indonesian Diaspora 2023 Jakarta
241 August 14, 2023 BNI Ventures Maintains Growth Momentum in the Founding Period Jakarta
242 August 15, 2023 BNI Multifinance Successfully Records a 6.6 Times Increase in Financing Jakarta
243 August 15, 2023 Increasing Financial Inclusion for People with Disabilities, BNI Strengthens Socialization Jakarta
244 August 16, 2023 Supporting the Government, BNI Holds Stunting Prevention and Alleviation Program for Toddlers Jakarta
245 August 17, 2023 Maintain Resilience in Banking Conditions, This is the Advice from BNI President Commissioner Jakarta
246 August 18, 2023 BNI Sekuritas Accompanies Astra ARKO Group in Issuing Green Bonds Jakarta
247 August 18, 2023 Encouraging support for MSMEs, Hibank Won a number of awards Jakarta
248 August 19, 2023 Strengthening Go Global Performance, BNI Xpora brings 15 MSMEs to Hong Kong Food Expo 2023 Jakarta
249 August 20, 2023 BNI Life Apresiasi 76 Paskibraka, Beri Jaminan Asuransi Jiwa Jakarta
250 August 20, 2023 Implementing GCG, BNI Strengthens Information Openness Jakarta
251 August 21, 2023 The BNI Xpora Program Reaches More than 27,000 MSMEs Jakarta
252 August 21, 2023 Actively Socializing Student Savings, BNI Won 3 OJK Awards Jakarta
253 August 21, 2023 Erick Thohir Reveals Plans to Reduce National Logistics Costs in BUMN Jakarta
254 August 21, 2023 Erick Thohir Explains Two Big Duties for BNI Jakarta
255 August 23, 2023 Protect Migrant Workers, BNI Receives Task from BUMN Minister Erick Thohir Jakarta
256 August 23, 2023 BNI Bazaar Festival is Held Again, Here are the Interesting Promos Jakarta
Strengthening Commitment to Employment Opportunities for Persons with Disabilities, BNI Supports the
257 August 25, 2023 Jakarta
Disability Equality Workshop Program
258 August 25, 2023 BNI Loan Diaspora Helps Lucky Indonesia Restaurant Expand Market in Hong Kong Jakarta
259 August 25, 2023 BNI AM Participates in GN Circle BPJAMSOSTEK Jakarta
260 August 26, 2023 Adding Capital, BNI Multifinance Strengthens Performance in the Consumer Market Jakarta
261 August 26, 2023 BNI-Ciputra Golfpreneur Tournament 2023 Encourages Indonesian Golfers to Leap Higher to the World Stage Jakarta
262 August 27, 2023 Supporting Jabodebek LRT Operations, BNI Ensures Payment Infrastructure is Ready Jakarta
263 August 27, 2023 Deputy Minister Tiko Visits Jabodebek LRT, Ensures Integration and Ease of Access Jakarta
264 August 27, 2023 The 2023 Real Work Festival was Successfully Held, Encouraging the Performance of Dozens of MSMEs Jakarta
265 August 28, 2023 Encouraging Insurance Literacy and Inclusion, Here is BNI Life's Effective Program Jakarta
266 August 28, 2023 Zero Waste Industry, BNI Supports Wastra Producer MSMEs Jakarta
267 August 29, 2023 Increasing Millennial & Gen Z Customer Penetration, BNI Inaugurates Trisakti Thematic Outlet Jakarta
268 August 30, 2023 BNI Encourages Innovation and Collaboration Programs in Facing Air Pollution Challenges Jakarta
269 August 31, 2023 Becoming An Entrepreneur, Here's the Advice from the President Director of BNI for Millennials and Gen Z Jakarta
270 August 31, 2023 Catch DHE Domestically, This is a Banking Solution from BNI Jakarta
271 August 31, 2023 Having a target of IDR 62.9 trillion in green portfolio, BNI is ready to showcase at AIPF Jakarta
Investment Banking BNI Sekuritas Pioneers Upstream Asset Transactions in the Indonesian Oil and Gas
272 September 01, 2023 Jakarta
Industry
273 September 02, 2023 Leading in Green Infrastructure, BNI Showcasing at AIPF Jakarta
274 September 02, 2023 Supporting AIPF, BNI Encourages Inclusive Digital Transformation Jakarta
275 September 02, 2023 BNI Asset Management Provides Financial Education for Hundreds of Diaspora in Japan Jakarta
276 September 03, 2023 Providing Financial Education for Diaspora in Japan, BNI Disappreciates OJK and Embassy Jakarta
277 September 03, 2023 Creative MSME Enabler Go Global, Here is BNI's Flagship Development Scheme at the AIPF Event Jakarta
278 September 04, 2023 Celebrating National Customer Day, BNI Intensifies Digital Services Jakarta
279 September 04, 2023 Harpelnas Momentum, BNI Life Digital Insurance Soars More Than 1,000% Jakarta
280 September 05, 2023 Berry/Rian Won Champion of Xpora Indonesia International Challenge Jakarta
281 September 05, 2023 National Customer Day 2023, BNI Always Provides the Best Service for People with Disabilities Jakarta
282 September 05, 2023 ASEAN Summit Day 1, Here is BNI's Vision Jakarta
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283 September 05, 2023 The President calls the ASEAN Summit a momentum to increase trade, BNI is ready to collaborate Jakarta
284 September 06, 2023 Successfully Taking Advantage of AIPF 2023 Momentum, BNI Locks Two MoUs Jakarta
285 September 06, 2023 Showcasing at AIPF 2023, BNI Demonstrates Digital Transformation Achievements Jakarta
286 September 06, 2023 BUMN Deputy Minister Rosan Appreciates BNI Mobile Banking at AIPF 2023 Jakarta
287 September 07, 2023 BNI Exhibits hibank at AIPF 2023, This is an Opportunity for the Indonesian MSME Segment Jakarta
288 September 07, 2023 AIPF 2023: BNI Views ASEAN as a Source of Growth Jakarta
289 September 07, 2023 AIPF 2023 MSME Business Matching, BNI Xpora Collaborates with Seoul Trade Attaché Jakarta
290 September 08, 2023 Commitment to Implementing Sustainable Business, Hibank Won Top GRC Awards 2023 Jakarta
291 September 08, 2023 Strengthening Digital Financial Inclusion, Hibank Holds Cyber Security Literacy in Lampung Jakarta
292 September 08, 2023 BNI Collaborates with BPD Lampung to Issue Indonesian Credit Cards Jakarta
293 September 08, 2023 BNI and BNI Sekuritas Win the 2023 Alpha Southeast Asia Award Jakarta
294 September 09, 2023 Making Dutch Diaspora Transactions Easier, BNI Praised by Ambassador Jakarta
295 September 10, 2023 Making Dutch Diaspora Transactions Easier, BNI Praised by Ambassador Jakarta
296 September 10, 2023 Encouraging the Potential of Indonesian Culture to Go Global, BNI Supports Batik in Algiers 2023 Jakarta
297 September 11, 2023 Diaspora Develops Business in Amsterdam, BNI Ready to Support Jakarta
298 September 11, 2023 Supporting the Batik Exhibition in Algiers, the Indonesian Embassy in Alger appreciates BNI Jakarta
299 September 13, 2023 BNI Again Supports BNI Indonesian Masters 2023, the Biggest Golf Tournament in Indonesia Jakarta
300 September 13, 2023 Strengthening Support for Women's MSMEs, BNI Presents Pertiwi Indonesia at Kriyanusa 2023 Jakarta
301 September 14, 2023 BNI and UI Launch Digital Campus Financial Ecosystem Platform Jakarta
302 September 14, 2023 Hassle-free Export Business Socialization, BNI Holds Talkshow in Kriyanusa Jakarta
303 September 14, 2023 Growth Trend Continues, BNI Optimistic of Expansive Credit Jakarta
304 September 14, 2023 BNI Holds Srikandi BUMN Goes to Campus, Invites UI Students to Be Ready to Transform into Global Talent Jakarta
305 September 19, 2023 BNI EGMS Approves Stock Split Ratio 1:2 Jakarta
306 September 21, 2023 BNI Won "The Best Overall Big Caps" at the 14th IICD Corporate Governance Award 2023 Jakarta
307 September 21, 2023 Optimal Growth, BNI Credit Increases 8.8% Jakarta
308 September 21, 2023 Targeting Japanese Premium Dining Lovers, BNI and JCB Launch the Ultimate BNI JCB Card Jakarta
309 September 21, 2023 BNI ATM Makes it Easier to Withdraw Cash for Migrant Workers in Hong Kong Jakarta
310 September 21, 2023 Promotion of Local Products Go Global, BNI Brings MSMEs to the 2023 CAEXPO Exhibition in China Jakarta
311 September 22, 2023 Increasing Financial Inclusion in Hong Kong, BNI Acquires 18 thousand Accounts Jakarta
312 September 23, 2023 Remaining Positive, BNI Forex Transactions Grow 13% Jakarta
Meeting the Diaspora in Hong Kong, BNI, Dukcapil and BPJS Employment Commit to Providing the Right
313 September 23, 2023 Jakarta
Solution
314 September 23, 2023 BNI Supports the Socialization of NIT and IKD Dukcapil to the Diaspora in Hong Kong Jakarta
315 September 23, 2023 Developing Go Global Digital Ambassadors, BNI Embraces PPI Hong Kong Jakarta
316 September 24, 2023 Dukcapil Appreciates BNI for Providing Convenience for Diaspora in Hong Kong Jakarta
317 September 24, 2023 Become a Diaspora Liaison and PMI Get Job Protection, Bpjamsostek Appreciates BNI Jakarta
BNI, Dukcapil, and Bpjamsostek Make It Easier for Hong Kong Diaspora and Migrant Workers to Have
318 September 24, 2023 Jakarta
Accounts and Employment Protection
Strengthening the Socialization of Financial Services in Hong Kong, BNI Has the Potential to Work with 168
319 September 25, 2023 Jakarta
Thousand Diaspora
320 September 25, 2023 Stock Split Makes Shares More Liquid, BNI Targets Young Investors Jakarta
321 September 26, 2023 New Face of ATM Link, Encouraging wider and more inclusive access to financial services Jakarta
322 September 26, 2023 BNI Helps Ministry of Education and Culture Distribute More than IDR 1.8 T of PIP Funds Jakarta
Prophet Muhammad SAW Birthday Holiday, BNI Implements Limited Operational Services and Continues to
323 September 27, 2023 Jakarta
Serve KUR and BWU
324 September 27, 2023 Expanding Agen46, BNI Collaborates with Kinarya Selaras Solusi Jakarta
Supporting the Development of the Sanur Special Economic Zone, BNI Signs Credit Agreement for Hotel
325 September 28, 2023 Jakarta
Revitalization
326 September 28, 2023 Launching Integration and New Appearance of ATM Link, Minister Erick Asks BNI to Integrate Diaspora Jakarta
327 September 28, 2023 Improving Air Quality, BNI Supports Mutual Cooperation in Donating 5,000 Trees Jakarta
328 September 29, 2023 Indonesia Incorporated Website Launched Jakarta
329 September 29, 2023 Study Visit CRDB Bank Tanzania, BNI Invites Waste Bank Savings for Sustainable Banking Jakarta
330 September 30, 2023 So investors hurry, BBNI shares set an all-time record Jakarta
331 October 01, 2023 Mutual Cooperation Bringing Trees Jakarta
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332 October 02, 2023 Proactive Commitment in the Carbon Exchange, BNI Buys 40,000 Tons Jakarta
333 October 03, 2023 BNI BI-FAST transactions grow 900% Jakarta
334 October 03, 2023 BNI Fully Supports the Batik Palace Performance to Commemorate National Batik Day Jakarta
335 October 03, 2023 BNI Encourages Financial Literacy in Children and Adolescents Jakarta
336 October 04, 2023 BBNI Stock Split Process Records Highest Record of All Time, This is the Opinion of Observers Jakarta
337 October 05, 2023 Inacraft On October 2023, BNI Invites MSMEs to Go Global Jakarta
338 October 05, 2023 Positive Performance, BNI Optimistic that Indonesia's Economic Fundamentals Are Still Solid Jakarta
339 October 06, 2023 Inacraft On October 2023, These Are Two MSMEs Fostered by BNI Xpora Visited by the President Jakarta
340 October 06, 2023 Oversubscribed 135.2 Times, BNI Sekuritas Successfully Accompanies Barito Renewables Energy IPO Jakarta
341 October 06, 2023 BNI Sekuritas Receives ISO/IEC 27001:2013 Information Security Management System Certification Jakarta
342 October 06, 2023 New BBNI Prices After Stock Split Starting from IDR 5,200 Jakarta
343 October 07, 2023 Carrying out the Go Global Mission, BNI's Foreign Exchange from Exports Increases 66% Jakarta
344 October 08, 2023 Encourage MSMEs to Export, These are BNI Xpora's Tips Jakarta
345 October 08, 2023 Receiving a Global Bank Mandate from Minister Erick Thohir, Here is BNI's Strategy to Encourage MSME Exports Jakarta
346 October 09, 2023 Ministry of BUMN Appreciates BNI Xpora for Helping MSMEs Export Jakarta
347 October 09, 2023 Carrying out the Go Global Mission, BNI's Foreign Exchange from Exports Increases 66% Jakarta
348 October 10, 2023 Maintaining Food Security, BNI Helps Strengthen the Alsintan Taxi Program Jakarta
349 October 10, 2023 New Price for BBNI Shares, BNI Gets Positive Review Jakarta
350 October 11, 2023 Strengthening Consumer Protection Aspects, OJK Appreciates BNI Jakarta
351 October 11, 2023 BNI Showcases Digital Banking Transformation and Innovation at Experience Indonesia London 2023 Jakarta
352 October 11, 2023 BNI is Committed to Supporting Equality for People with Disabilities Jakarta
353 October 12, 2023 BNI Celebrates the 2023 Mandalika MotoGP with Ticket Discount Offers Jakarta
354 October 13, 2023 Supporting Jazz Music Events, BNI is Increasingly Familiar with BNI Mobile Banking Jakarta
355 October 13, 2023 Maintaining Mental Health, BNI Supports BUMN 1,000 People Tell Their Stories Jakarta
356 October 13, 2023 BNI and Batik Air Hold First Travel Fair, Offer Various Ticket Promos Jakarta
357 October 13, 2023 Strengthening the Food Security Industry, BNI Becomes Lead Arranger for Pusri Investment of IDR 9.32 trillion Jakarta
358 October 14, 2023 Hibank Re-branding, BNI Receives Appreciation Jakarta
359 October 14, 2023 First State-Owned Bank IPO, BNI Assets Reach More Than IDR 1,000 trillion Jakarta
360 October 15, 2023 15% discount on purchasing official 2023 Mandalika MotoGP merchandise using a BNI card Jakarta
361 October 15, 2023 Carrying out the Go Global Mandate, BNI Strengthens 3 Strategic Values Jakarta
362 October 16, 2023 BNI and UKI Collaborate on Higher Education Financial Ecosystem Program Jakarta
363 October 17, 2023 BNI Xpora Becomes a Bridge for Indonesian MSMEs with Exporters from the Netherlands Jakarta
364 October 19, 2023 Supporting the Digitalization of MSMEs, BNI Builds Synergy with Amartha Jakarta
365 October 20, 2023 Support Market Digitalization Through Agen46, BNI Collaborates with Asparindo Jakarta
366 October 20, 2023 BNI Consistently Provides Support for the Indonesian Diaspora Jakarta
367 October 21, 2023 BNI Investor Daily Summit 2023 Echoes Optimism for Economic Growth Jakarta
368 October 22, 2023 Hibank Jakarta Marathon 2023, BNI Pushes Hibank to the Global Stage Jakarta
369 October 22, 2023 BNI Supports Financial Literacy Through the BNI Mobile Banking Application Jakarta
370 October 23, 2023 BNI Xpora Encourages Ciamis Wood Production to be Exported Abroad Jakarta
371 October 24, 2023 BNI Investor Daily Summit 2023, this is President Jokowi's message Jakarta
BNI Investor Daily Summit 2023, BNI President Director Optimistic that Indonesia's Economy is Getting
372 October 25, 2023 Jakarta
Stronger
The Most Beautiful Investment Conference, BNI Investor Daily Summit 2023 Encourages a Sustainable
373 October 25, 2023 Jakarta
Economy
374 October 25, 2023 BNI Investor Daily Summit 2023, BNI Strengthens Digital Economic Development Jakarta
375 October 26, 2023 BNI Investor Daily Summit 2023, BNI Reveals Strategy to Succeed MSMEs on the Global Stage Jakarta
376 October 26, 2023 BNI Investor Daily Summit 2023, Jokowi Visits BNI's MSME Fostered Booth Jakarta
BNI Investor Daily Summit 2023, Government Encourages Strengthening the Digital Economy and Creating
377 October 27, 2023 Jakarta
Young Entrepreneurs
BNI Investor Daily Summit 2023, Total BNI Green Bond Emission Reduction Reaches 230 Thousand Tons of
378 October 27, 2023 Jakarta
CO2 per Year
379 October 28, 2023 BNI Investor Daily Summit 2023, BNI President Director Calls Indonesian Banking Resilient Jakarta
380 October 28, 2023 Improving Community Welfare, BNI Strengthens Tourism Village Development Jakarta
381 October 28, 2023 BNI and BEI Launch Capital Market Literacy and Inclusion for 10,000 Banking Industry Employees Jakarta
382 October 28, 2023 BNI Xpora Makes Seaweed Exports Easy Jakarta
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No. Date Title Place
383 October 29, 2023 4 Years of Leadership of the Minister of BUMN, Here is BNI's Corporate Action Jakarta
384 October 31, 2023 BNI Won Award as a Bank Driving Inclusive Finance for People with Disabilities Jakarta
Accelerating Credit and Profit Growth, While Prioritizing Prudential Aspects in Risk and Liquidity
385 October 31, 2023 Jakarta
Management Amidst Macroeconomic and Geopolitical Dynamics
386 November 02, 2023 BNI Foreign Office Credit Grows 10.8% Jakarta
387 November 02, 2023 Touch Transaction Volume IDR 5,017 trillion, BNI Strengthens BNIDirect Jakarta
Increasing MSME Business Capacity, BNI Collaborates with ITPC Osaka and the Indonesian Embassy in
388 November 03, 2023 Jakarta
Tokyo
389 November 04, 2023 Optimal Revenue Performance, BNI Believes Shares Continue to be Appreciated Jakarta
390 November 04, 2023 Achieving Positive Performance, BBNI Investor Confidence Increases Jakarta
391 November 05, 2023 Economic Growth Momentum Continues, BNI Optimistic Credit Meets Target Jakarta
392 November 05, 2023 BNI Appreciates Sean Gelael Achieves Runner Up Achievement in Bahrain Jakarta
393 November 05, 2023 BNI Appreciates Sean Gelael Achieves Runner Up Achievement in Bahrain Jakarta
394 November 07, 2023 BNI Becomes Main Partner in Realizing the Success of IKN Development Jakarta
395 November 08, 2023 BNI Digital Solutions Drive CASA Growth Jakarta
396 November 08, 2023 CEO Networking 2023, BNI Supports Sustainable Investment in Indonesia Jakarta
397 November 09, 2023 BNI's good performance is believed to continue until the end of the year Jakarta
398 November 09, 2023 Observers Value BNI's Performance as Very Good in the Midst of Global Economic Challenges Jakarta
399 November 09, 2023 Digital Banking Pioneer, BNI Strengthens API Services Jakarta
400 November 10, 2023 Collaboration for the Earth, BNI & WWF Indonesia launches the new face of the BNI-WWF Credit Card Jakarta
Through BNI, the Minister of State-Owned Enterprises Believes that Diaspora and Migrant Workers Will No
401 November 10, 2023 Jakarta
Longer Be Underestimated
402 November 10, 2023 BNI Collaborates with UNHAS Expansion of Campus Financial Ecosystem Program collaboration Jakarta
403 November 12, 2023 BNI Collaborates with UNHAS Expansion of Campus Financial Ecosystem Program collaboration Jakarta
404 November 13, 2023 Heroic Spirit, hibank is here to support MSMEs #everydayhiro Jakarta
405 November 13, 2023 Enlivening FIFA World Cup U-17, BNI Gives Ticket Purchase Promo Up to 30% Jakarta
406 November 15, 2023 Bringing the Spirit of Going Global, BNI Indonesian Masters is Ready to be Held Jakarta
407 November 15, 2023 Home VAT Incentive, BNI Griya Optimistic of Performance Improvement Jakarta
408 November 16, 2023 Tri Pakarta is Increasingly Competitive in the Insurance Industry Jakarta
409 November 16, 2023 BNI Indonesia Masters Runs Tightly, Gaganjeet Bhullar Leads Position Jakarta
410 November 17, 2023 BNI Indonesian Masters 2023, Kevin Akbar Passes the Cut Off Jakarta
411 November 18, 2023 Welcoming the Festive Season, BNI Prepares Various Attractive Promos for Customers Jakarta
412 November 19, 2023 Third Round of BNI Indonesian Masters, Puig Soars and Jonathan Secures Position Jakarta
413 November 19, 2023 BNI-Ministry of Health Provides Equipment Assistance for doctorSHARE Floating Hospital Jakarta
414 November 20, 2023 King of Four Rounds, Bhullar Won BNI Indonesian Masters presented by Tunas Niaga Energi Jakarta
415 November 20, 2023 BNI Proactively Supports Efforts to Recovery and Improve BUMN Performance Jakarta
416 November 21, 2023 Supporting BUMN Transformation, BNI Increases Credit to BUMN Jakarta
417 November 23, 2023 BNI Subsidiary Companies Grow Positively Along with the Transformation Program Jakarta
418 November 23, 2023 Successfully Developing Digital Banking Services, BNI API Portal Won 2023 DevPortal Awards Jakarta
419 November 24, 2023 BNI and Ringkas Collaborate to Make It Easier for People to Get a House Jakarta
420 November 26, 2023 Targeting the South Korean and Japanese markets, BNI and BI develop Xpora Jakarta
421 November 26, 2023 BNI Promotes the Equator Coffee Trail Program Jakarta
422 November 27, 2023 Solid Fundamentals, BNI Targets More Optimal Profitability Levels Jakarta
423 November 28, 2023 Preventing Blindness, BNI Holds Cataract Surgery in Eastern Indonesia Jakarta
424 November 28, 2023 Strengthening Indonesia-Australia Relations, BNI Supports Indonesia by the Harbor Jakarta
425 November 29, 2023 Dividends are part of BNI's appreciation for shareholders Jakarta
426 November 29, 2023 BNI Supports Trisakti Technopreneurship Towards a Green Campus Jakarta
427 November 29, 2023 BNI Strengthens Support for the Upstream Oil and Gas Industry and MSMEs Jakarta
428 November 30, 2023 BNI Finance Records New Financing Increase of 7.5 Times Jakarta
429 November 30, 2023 Appearing with a New Face, BNI Emerald is Ready to Become the Best in the Wealth Management Industry Jakarta
430 December 01, 2023 Transparent in Disclosure of ESG Reports, BNI Won Investor Trust-BGK Foundation Award Jakarta
431 December 02, 2023 BNI Receives The Best CEO of The Most Sustainable Bank Award Jakarta
432 December 03, 2023 Optimizing End of Year Momentum, BNI Encourages Development of the MSME Segment Jakarta
433 December 06, 2023 BNI Spreads Attractive End of Year Promos, Holidays Become More Economical Jakarta
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434 December 07, 2023 Successfully Facing the Crisis, BNI Won 5 Awards Jakarta
435 December 08, 2023 Supporting COP28, BNI Strengthens Green Banking Strategy Jakarta
436 December 09, 2023 BNI Prepares Cash Funds of IDR 22.02 Trillion to Meet Christmas and New Year Service Needs Jakarta
437 December 09, 2023 Appreciating Customers, BNI and Hypermart Collaborate Through the BNI Shopping Race Program Jakarta
438 December 10, 2023 BNI Finance Appoints Suhartono as President Commissioner and Carries Out Rebranding Jakarta
439 December 11, 2023 BNI Won 3 Awards from Bank Indonesia Jakarta
440 December 12, 2023 BNI and XL Axiata Launch BNI – XL PRIORITAS Credit Card Co-Branding Product Jakarta
441 December 12, 2023 Special Harbolnas Promo 12.12 for BNI Card Users Jakarta
442 December 13, 2023 BNI Supports OJK to Strengthen Financial Literacy Jakarta
443 December 13, 2023 Supported by BNI, Successful Home Decoration Business Utilizes Waste Spare Parts Jakarta
444 December 14, 2023 Innovative in Campus Services, BNI Won 2 Kemendikbudristek Awards Jakarta
445 December 15, 2023 Prevent Blindness BNI Holds Cataract Surgery in Eastern Indonesia Jakarta
446 December 15, 2023 BNI Won Awards from Euromoney Cash Management Survey 2023 and Alpha Southeast Asia Awards 2023 Jakarta
447 December 16, 2023 BNI Finance Again Receives IDR 400 Billion Fund Injection from BNI Bank Jakarta
448 December 18, 2023 Growing 20%, BNI Improves End of Year BNIDirect Performance Jakarta
449 December 18, 2023 BNI Shares Christmas 2023 to Help the Welfare of People in Need Jakarta
450 December 18, 2023 Watch out! 'BNI Recruitment' Fraudsters Spread Hoaxes Via Social Media and Email, Don't Believe It Jakarta
451 December 19, 2023 BNI Agen46 Reaches 175 Thousand, DPK Reaches IDR 2.98 Trillion Jakarta
452 December 20, 2023 Thanks to BNI Training, MSMEs are Able to Understand Market Research and Branding Jakarta
453 December 20, 2023 End of year staycation, this is the BNI promo Jakarta
454 December 20, 2023 Achieving Informative Predicate, BNI Receives 2023 Public Information Openness Award Jakarta
455 December 23, 2023 BNI Optimistic of Resilient Performance in 2024 Jakarta
456 December 24, 2023 Transforming BNI into a Game Changer in Digitalization and Transaction Services Jakarta
457 December 24, 2023 BNI Offers Woosh Ticket Purchase Promo Starting from IDR 200 Thousand Jakarta
458 December 24, 2023 Encouraging Economic Recovery, BNI Continues to Serve KUR and BWU during the 2023 Christmas Holidays Jakarta
459 December 26, 2023 In the spirit of Christmas and New Year, this is the BNI Digital Transaction Channel Jakarta
460 December 28, 2023 2024 Ready to have a house, here are the tips Jakarta
461 December 29, 2023 Welcoming 2024, BNI Commits to Strengthening Diaspora Doing Business Through BNI Xpora Jakarta
462 December 29, 2023 Preventing Blindness, BNI Continues Cataract Surgery in Eastern Indonesia Jakarta
463 December 29, 2023 Implementing ESG, BNI Disburses Green Loan for PLN Jakarta
464 December 29, 2023 2023 Stock Exchange Closing, BBNI Rises 16.53% Jakarta
465 December 31, 2023 Receiving BNI Support, Kalaniwood Successfully Utilizes Waste to Make Crafts Jakarta
E-SINERGI 46
E-Sinergi 46 is a special Internal Media for BNI Hi-Movers To encourage BNI Hi-Movers’ active use of the application,
that can be accessed through mobile and web based apps, E-Sinergi presents a gamification program in the form
which acts as a means of sharing real-time information, of reward points, where every activity in the E-Sinergi
experiences and knowledge. The E-Sinergi 46 application 46 application can earn points. The points collected can
can be downloaded via the Google Play Store and App be redeemed or exchanged for: Phone Credit Purchases,
Store by BNI Hi-Movers.The content contained in E-Sinergi Purchase of Data Packages, Purchases of vouchers or
46 is presented in written form and also in the form of payment of PLN bills, Top Up Link Aja, Top Up Go Pay, and
photos and videos. Top Up OVO. To increase access to information from work
units, E-Sinergi 46 managers also provide incentives for
employees who contribute by sending news.
918 From Local to Global
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No. Date Headline
1 January 01, 2023 4 Reasons Self-Reward is Important
2 January 01, 2023 Ant-Man 3 to Dune Part 2, these are the recommended films that will be released in 2023
3 January 02, 2023 The Luckiest Zodiac Sign This Year!
4 January 02, 2023 PPKM Revoked, What Are the Latest Rules? Check it out here, come on!
5 January 03, 2023 PPKM Revoked, What Are the Latest Rules? Check it out here, come on!
6 January 04, 2023 Supporting Indonesian Sports, BNI Launches Jakarta Volleyball Team BNI46
7 January 04, 2023 Challenge “BNI Hi-Movers Wrapped 2022”!!!
8 January 04, 2023 Four Strategies that Banks Must Implement to Face the Global Recession
9 January 04, 2023 Gold Projected to Sparkle Amid the Threat of Global Recession in 2023
10 January 05, 2023 No Drugs! This is How to Cure a Sore Throat Quickly
11 January 05, 2023 Save on Monthly Shopping with BNI Rewards Points
12 January 05, 2023 Have you ever experienced cramps while sleeping? Here's How to Solve It!
13 January 06, 2023 Posting Wrong Content on Social Media? Don't panic, try doing this, come on!
14 January 06, 2023 Looking at Personality from Wearing a Watch, BNI Hi-Movers Team Right or Left?
15 January 06, 2023 BNI and Perum Jasa Tirta Collaborate on VA Debit Card Service Transactions
16 January 06, 2023 Transforming into a Digital Bank, Bank Mayora's GMS Introduces New Management
17 January 07, 2023 Beware of the Dangers of DHF, Here's How to Prevent It!
18 January 07, 2023 Traveling Trend that will Boom in 2023!
19 January 08, 2023 BUMN's Service to Gunungsitoli, BNI Enlivens MSME Bazaar and Cheap Market for the People
20 January 08, 2023 Want a different holiday? This is the Best Solo Traveling Destination in Indonesia
21 January 08, 2023 Recommendations for fun sports to fill your holidays
22 January 09, 2023 Must Know! This is how to check whether BPJS Health is active or not
23 January 10, 2023 Encouraging MSME Ecosystem to Go Global, BNI Relies on KUR Allocation of IDR 36.5 Trillion
24 January 10, 2023 Come on, find out about WhatsApp Proxy, a new feature that WhatsApp has launched
25 January 10, 2023 Important! Food Entrepreneurs Must Be Halal Certified
26 January 11, 2023 Can you make money by creating content on YouTube Shorts? Check Here
27 January 11, 2023 What is the difference between SIM C, SIM C1 and SIM C2? Take a peek at the explanation here, come on!
28 January 11, 2023 The Importance of Understanding the Waiting Period and Free Look Period in Insurance Policies
29 January 12, 2023 Hidden Features on Twitter that are Worth Trying, BNI Hi-Movers Did You Know?
30 January 12, 2023 5 Effective Tips to Increase Career Path and Income
31 January 15, 2023 Get to know ERP, a paid road system that will be implemented in Jakarta
32 January 15, 2023 This comet only passes by once in its lifetime! BNI Hi-Movers Want to See? Note the Schedule Here
33 January 16, 2023 Tips for storing important documents so they don't get damaged, don't laminate them!
34 January 16, 2023 BNI is optimistic that digital business will grow positively in 2023
35 January 16, 2023 The Best Contributor K-Store
36 January 17, 2023 The role of BNI in promoting national sports was appreciated by the Minister of Youth and Sports
37 January 17, 2023 Hidden Features on Twitter that are Worth Trying, BNI Hi-Movers Did You Know?
38 January 17, 2023 Fajar-Rian is the New Champion of Indonesian Pride
39 January 18, 2023 BNI Hi-Movers, which team are you on if you eat Nasi Padang? #TeamUseSpoons #TeamUseHands?
40 January 19, 2023 Come on, become a trustworthy BNI Hi-Movers
41 January 20, 2023 Come on, increase your competency, so you can jump higher
42 January 20, 2023 Anti-Mainstream Educational Tour Choice: Metro Studio Ceramic Room
43 January 20, 2023 Targeting Millennial Executives, BNI Emerald holds the Next Gen Community 2023 event
44 January 21, 2023 Ahead of the Chinese New Year holidays, these are tourist destinations in Indonesia to celebrate Chinese New Year
45 January 21, 2023 The Important Key to Consistency for Lazy Sports
46 January 22, 2023 5 Typical Chinese New Year Fruits Believed to Bring Good Luck
47 January 22, 2023 Exploring the History and Traditions of Chinese New Year
48 January 23, 2023 The Luckiest Shio Shio in 2023
49 January 23, 2023 No Need to Wait for Tickets, As of January 24 2023 You Can Get the Second COVID-19 Booster Vaccination
50 January 23, 2023 Indonesia Metaverse Show 2023
51 January 24, 2023 Indonesia Master 2023 Begins, Support Your Idol Badminton Athletes!
52 January 24, 2023 Transformation and Innovation are the Keys for BNI to Make the Highest Profits in History
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 919
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No. Date Headline
53 January 25, 2023 5 Morning Habits to Focus Your Brain All Day
54 January 25, 2023 BNI Recorded Highest Profit in History, Transformation and Innovation Are Key
55 January 25, 2023 Christian Adinata Debuts in Main Round of Indonesia Masters 2023, BNI Gives Encouragement
56 January 26, 2023 Anthony Ginting is ranked 2nd in the world, come on, continue to support Indonesian athletes to jump higher
57 January 26, 2023 BNI & LOTTE Mart Launches New Contactless BNI LOTTE Card Design and Features
58 January 26, 2023 Come on, change your mindset so it doesn't hinder productivity in the office
59 January 27, 2023 Successful Transformation, BNI Achieves Satisfactory Service Predicate
60 January 27, 2023 Come on, create a harmonious relationship between BNI Hi-Movers in the office
61 January 28, 2023 Netflix does not prohibit users from sharing passwords, but there are additional fees
62 January 28, 2023 The Indonesian Badminton National Team Continues Struggle at the 2023 Daihatsu Indonesia Masters
63 January 28, 2023 Optimistic for the Year of the Rabbit, BNI Socializes 3 Product Champions to Customers
64 January 29, 2023 The Indonesian Badminton National Team Struggles in the 2023 Daihatsu Indonesia Masters Final
65 January 30, 2023 Indonesia Successfully Won 2 Champion Titles at the 2023 Indonesia Masters
66 January 30, 2023 BNI Hi-Movers, this is the Importance of Having an Adaptive Attitude in the Office
Expanding Regional Digitalization, BNI and Cilegon City Government Collaborate on Banking Services and Smart
67 January 30, 2023
City Programs
68 January 31, 2023 Validation of NIK to become NPWP can be done online, here's how!
69 January 31, 2023 Come on, find out how to improve the performance of the BNI Hi-Movers Team with collaboration
70 February 01, 2023 The Second Booster Vaccine is Available to the General Public
71 February 01, 2023 Focus on Developing Digital Business, BNIDirect and BNI Mobile Banking Users Grow Rapidly
72 February 01, 2023 After 50,000 Years, Comet ZTF Crosses Earth Again! Here's How to See It
73 February 02, 2023 Alert! New Fraud Mode, Clicking on the Link Leads to Account Hacking
74 February 02, 2023 Data Culture The Series: Data Leads
75 February 03, 2023 Increasing the Use of Mobile Banking, BNI Gives Out Prizes for 21 Cars and 212 Motorbikes
76 February 03, 2023 Can't go through brokers, make a SIM using facial scanning technology!
77 February 04, 2023 Every hour an Indonesian woman dies from cervical cancer, here's how to prevent it!
78 February 04, 2023 No need to bother going to Dukcapil, here's how to check your family card online
79 February 05, 2023 Find out about Frugal Travel which is predicted to be a holiday trend this year, come on!
80 February 06, 2023 Knowledge Supplement: Set Yourself Up for Financial Freedom
81 February 07, 2023 Improving Community AD/ART, BNI 46Cyclist Holds 3rd National Conference
Knowledge Supplement: Socialization of Coordinating Ministerial Decree No. 1 and No. 2 of 2023 regarding
82 February 07, 2023
People's Business Credit (KUR)
83 February 07, 2023 Don't let your wallet drain on small expenses, here are tips to stop the Latte Factor habit!
84 February 07, 2023 BNI The Royale Krakatau Music Fest 2023 Successfully Entertains Cilegon Music Lovers
85 February 07, 2023 Are you curious about the Instagram post you liked for the first time? Here's How to Check!
86 February 07, 2023 Holding National Circuit, BNI Supports Search for Young Badminton Seeds in 12 Cities
87 February 08, 2023 Come on, get to know decision making styles and their characteristics!
Appreciating Outstanding Athletes at Indonesia Masters 2023, BNI and PBSI Ready to Escort Chico Cs to
88 February 09, 2023
Badminton Asia Mixed Team in Dubai
89 February 09, 2023 HPN 2023, BNI Commits to Supporting Improvement of Journalist Competency
90 February 10, 2023 Curious about OpenAI's ChatGPT? Come on, see how
91 February 10, 2023 Warm-up Steps You Can Try Before Playing Badminton
92 February 10, 2023 BNI and PT Krakatau Sarana Properti Collaborate in Digitalizing the Industrial Area Ecosystem
93 February 11, 2023 Want a Successful Career? Master This Social Skill
94 February 11, 2023 KIRIS or KYURIS? What is the Correct Way to Read?
95 February 11, 2023 5 Longest Bridges in the World
96 February 12, 2023 Want to know about romantic tourism in Indonesia? This is the recommendation
97 February 13, 2023 SYMPHONY AWARDS 2023
98 February 13, 2023 2023 National Circuit
99 February 13, 2023 Recommendations for films that are suitable to watch for Valentine's Day
100 February 14, 2023 Choose Chocolate or Flowers? Let's take a peek at your personality
101 February 14, 2023 e-KTP will be replaced with a Digital KTP, here's how to make it and the differences
BNI Business Meeting 2023, Indonesia Has an Important Role as Chair of ASEAN 2023, BNI Can Take Advantage of
102 February 14, 2023
Business Opportunities
920 From Local to Global
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Practices Governance Responsibility Commitment Statements
No. Date Headline
Fraud Awareness Series: It Will Happen to Me: Efforts to Develop Risk-Culture and Peer Review to Prevent Internal
103 February 15, 2023
Fraud
104 February 15, 2023 BNI Encourages 7 Transformation Strategies for 2023
105 February 15, 2023 Ethics of Sending Whatsapp Messages that BNI Hi-Movers Must Pay Attention to
106 February 15, 2023 Personality Type Based on Favorite Color, Which Color Do You Like BNI Hi-Movers?
107 February 16, 2023 Banks Asked to Oversee Economy & Downstream Program, What does Mr Royke say?
108 February 16, 2023 BNI Releases Special TapCash Card NCT 127 '2 Baddies' Design
109 February 16, 2023 What is Sitting Wind? Come on, get to know the causes and symptoms!
110 February 17, 2023 BNI Japan Airlines Travel Fair is Coming!
111 February 18, 2023 Recommendations for Anti-Lost Maps Applications on the Streets, Important Supplies for Travelers
112 February 19, 2023 Control Blood Sugar for a Healthier and Happier Life, Come on!
113 February 20, 2023 The Importance of Self Awareness for Mental Health
114 February 20, 2023 2,000 Mangrove Seedlings for Bali
115 February 21, 2023 Get to know the types of waste and how to process it
116 February 21, 2023 Appreciation to Customers and Partners, BNI Holds Golf Tournament
117 February 22, 2023 Get to know the causes, symptoms and ways to treat diabetes in children
118 February 22, 2023 Strengthening the Socialization of Narcotics Abuse, BNI Collaborates with BNN RI
119 February 23, 2023 Want to get free tickets to Raisa Live in Concert?
120 February 23, 2023 Oppo Creativepreneur Corner 2023 Powered by BNI
121 February 24, 2023 Congratulations to BNI Hi-Movers who participated in the BUMN Batch II Volunteer Program
122 February 24, 2023 BNI and the Ministry of PUPR Synergize to Build Smart Village Residences in the Capital City of the Archipelago
123 February 24, 2023 Commemorating National Waste Awareness Day, BNI Provides Assistance with Pos Pandai Equipment
124 February 24, 2023 Inter-Unit Challenge: BNI Hi-Movers Cares About Waste
125 February 24, 2023 Congratulations to BNI Hi-Movers Winner of Raisa Concert Tickets
126 February 25, 2023 BNI Won Three Awards at the 2023 JCB Award Event
127 February 26, 2023 Encouraging Creative Industries, BNI Supports Raisa Live in Concert Sponsorship
128 February 26, 2023 Attracting Millennial Customers, BNI Sponsors Aurora Concert
129 February 27, 2023 Discipline Execution “Why Execution Matters?: Employee Engagement
130 February 27, 2023 Content on Social Media, You Have to Be Wise!
131 February 27, 2023 "National Economic & Business Outlook 2023 Webinar: Maintaining Economic Momentum Amid Uncertainty
132 February 28, 2023 Come on, come to INACRAFT 2023
133 February 28, 2023 BNI – INACRAFT 2023 Promo
134 March 1, 2023 BNI CERIA
135 March 1, 2023 BNI President Director Won The Best CEO with Distinction 2022 Award
OJK and Bank Responsibilities in Consumer Protection to Increase Employee Anti-Fraud Awareness
136 March 1, 2023
Understanding
137 March 1, 2023 Supporting MSMEs to Go Global, BNI Supports Inacraft 2023
138 March 1, 2023 Bond and Forex transactions can now be done via BNI Bonds and FX Mobile
139 March 2, 2023 Appreciation of 2022 Performance Achievements
140 March 2, 2023 BNI Financial Smart 2023
141 March 2, 2023 Smart and Safe Investment Webinar with EMASKITA
142 March 3, 2023 BNI CorpU TV Knowledge Supplement: Socialization of the Use of Digital KTP
143 March 3, 2023 Inacraft 2023 Event, BNI Event to Support MSMEs to Enter the International Market
Multiverse Collaboration, Refreshment Segment Small Business and Program to Embrace Standard Credit
144 March 3, 2023
Managers throughout Indonesia
145 March 4, 2023 UPZ BNI Distributes Education Fund Assistance Through the BUMN Prosperous Village Program
146 March 5, 2023 Productive Auto! Easy Tips to Get Used to Waking Up Early
BNI Zakat Collection Unit Provides Education Fund Assistance for Students in West Java - UPZ BNI Distributes
147 March 6, 2023
Education Fund Assistance Through the BUMN Prosperous Village Program
BNI CorpU TV Knowledge Supplement: Discussion of Changes to the 16 Digit NPWP Format (Based on PMK 112 of
148 March 6, 2023
2022)
149 March 6, 2023 Commemoration of the 24th SP BNI Anniversary, Jump Higher with Collaboration
150 March 7, 2023 Africa is Called the Continent of the Future for New Economic Growth, BNI Takes the Opportunity
151 March 7, 2023 Digital Transformation, BNI Invites Andalas University Students to Become Agen46
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No. Date Headline
152 March 7, 2023 Winner of CC Racing 2023 January 2023 Period
153 March 9, 2023 BNI is Optimistic that Credit Will Continue to Grow Highly in 2023
154 March 9, 2023 BNI Emerald Market Outlook
155 March 8, 2023 Hartadiana Abadi - BNI Roadshow
156 March 9, 2023 Not just running, there's a lot of fun at the IKA UNS Color Run
157 March 9, 2023 Supporting Dukcapil Innovation, BNI Hi-Movers Register for Digital KTP Activation
158 March 9, 2023 BNI CorpU TV Supplement: The importance of good archive management for BNI
159 March 9, 2023 Expanding Digital Channels, BNI Inaugurates Banking Café at UGM
160 March 10, 2023 CC Racing Program 2023 (Credit Card Race So Amazing)
161 March 10, 2023 Digital Transformation, BNI Invites Andalas University Students to Become Agen46
162 March 10, 2023 Working on the African Market, BNI Optimizes International Banking Services
163 March 10, 2023 Support the Government's Efforts to Achieve Zero Carbon 2060, Here is BNI's strategy
164 March 11, 2023 Supporting the Electric Vehicle Ecosystem, BNI Prepares a Special Financing Program
165 March 11, 2023 Holding Market Outlook, Here is BNI's Guide for Investors
166 March 12, 2023 BNI Expo with RANS East Java Economic Acceleration
167 March 12, 2023 Entrepreneurship Before 30's, President Director of BNI: Here is the Potential!
168 March 12, 2023 Working Beyond Boundaries, MSMEs Fostered by BNI Appear Charming at Dhawafest 2023
169 March 13, 2023 Knowledge Supplement: Perpu No. 2 of 2022 (Job Creation)
170 March 13, 2023 BNIDirect Continues to Encourage Institutional Transaction Performance
171 March 13, 2023 BNI Participates in Indonesian Harvest of 1 Million Hectares
172 March 14, 2023 Exciting Series of BNI National Circuit, Central Java
173 March 14, 2023 Celebrate the 266th Anniversary of Adeging Pura Mangkunegaran
174 March 14, 2023 RACE Talk Series : "Single Integrated Monitoring Tool (SIMON)"
175 March 14, 2023 BNI Hi-Movers, Come Vote at the BNI GMS for Fiscal Year 2022
176 March 14, 2023 Congratulations on competing with the Indonesian National Team at All England 2023
177 March 15, 2023 Not Just Music, BNI Sigernation Festival 2023 Presents the Wealth of Sumatra Island
178 March 15, 2023 Distributing Dividends of IDR 7.3 Trillion, BNI is Optimistic that Performance Will Become More Positive in 2023
179 March 16, 2023 Handing over of BNI GaPakeNanti Lucky Draw Prizes at BNI Probolinggo
180 March 16, 2023 ULBI Bandung Students Now Make Financial Transactions Easier Through BNI Virtual Accounts
181 March 17, 2023 Boosting Transformation, BNI is Optimistic that Performance Will Continue to Soar
182 March 17, 2023 ASEAN is the key to the global economy, Indonesia and Vietnam have an important role
183 March 18, 2023 Affirmation by the Indonesian Ministry of Health to remove masks in public places
184 March 19, 2023 Board of Commissioners and Directors of PT Bank Negara Indonesia (Persero) Tbk
185 March 19, 2023 BNI Liquidity Ratio Reaches 219%, Safe Against Shocks
186 March 19, 2023 Indonesia Ensures One Champion Title at All England 2023
187 March 19, 2023 Welcoming Nyepi Day, Saka New Year 1945, BNI Distributes Basic Food Packages and Temple Construction
188 March 20, 2023 BNI Participates in Celebrating the 266th Adeging Pura Mangkunegaran
189 March 20, 2023 BNI's Support for Indonesian Badminton Athletes Yields Results: Fajar & Rian Winners at All England 2023
190 March 21, 2023 Get to know the Bill of Lading, an important document for transactions sending goods via sea transportation
191 March 21, 2023 Preparing for Ramadhan and Eid, BNI Provides IDR 45.9 Trillion
192 March 22, 2023 Nyepi 2023 Rules: Cellular Data, TV and Radio Broadcasts Turned Off and Tarawih at Home
193 March 22, 2023 Erick Thohir interprets Mangkunegaran's anniversary to welcome the 2023 ASEAN Summit
194 March 22, 2023 Happy Nyepi Day, Saka New Year 1945
195 March 23, 2023 Prosperous Family by Financial Planning BNI Hi-Movers
196 March 23, 2023 Tips for Creating Fresh Breath During Fasting
197 March 23, 2023 Marhaban Ya Ramadhan, Happy Fasting 1444 H
198 March 24, 2023 Cool! Quality Journalism Products, BNI Won Three Awards
199 March 24, 2023 The Right Way to Manage Finances During Ramadan, Anti-wasteful!
200 March 24, 2023 Welcoming Ramadhan, BNI Distributes 77,000 Basic Food Packages
201 March 24, 2023 Difference Between People Person & People Pleaser, Which BNI Hi-Movers?
202 March 25, 2023 Break the fast, snack first or eat straight away?
203 March 25, 2023 #This is the time to jump higher and achieve Tri Hita Karana
922 From Local to Global
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204 March 25, 2023 Come on, follow this method so you don't oversleep Sahur
205 March 27, 2023 BNI and Ministry of PUPR Collaborate to Create Multifunctional Cards for Workers at IKN
206 March 27, 2023 BNI Overseas Branch Office Credit Distribution Grows Positively in February 2023
207 March 27, 2023 Trade Series Vol. 2: Exporters and Importers Must Understand Letters of Credit Before Making Transactions
208 March 27, 2023 Senayan City The Gracious Ramadan
209 March 28, 2023 BNI CorpU TV Knowledge Supplement: Socialization & Utilization of the PaDi MSME Platform
210 March 28, 2023 Benefits of ASEAN Chairmanship Momentum 2023, BNI is Most Prospective
BNI CorpU TV Knowledge Supplement: Digital Trend & Skill Series #1: What Will Happen in 2023 & What Can We
211 March 29, 2023
Do to Jump?
212 March 29, 2023 February 2023, the number of BNI Mobile Banking users increased by 25% YoY
213 March 29, 2023 This is the time to jump higher and carve goodness, Safari Ramadhan W5
214 March 30, 2023 Come on, take a peek at how to prepare retirement funds
215 April 02, 2023 Tips and Tricks for Traveling While Fasting
216 April 02, 2023 DPR members are optimistic that BNI Go Global will not just be a slogan
217 April 02, 2023 Senayan City The Gracious Ramadan
Discussion of the New Tax Regulations 2023 (PP No. 50 of 2022): Procedures for Exercising Tax Rights & Fulfilling
218 April 03, 2023
Tax Obligations
219 April 03, 2023 Recommendations for Islamic Religious Tourism in Indonesia
220 April 03, 2023 Trade Series Vol. 3 : Documentary Credit, Payment Instruments that Exporters and Importers Must Understand
221 April 04, 2023 BNI Won Bronze Medal at the 2022 Asia Sustainability Reporting Awards
222 April 04, 2023 BNI Xpora is considered a good breakthrough for the 2023 ASEAN Chair
223 April 04, 2023 BNI CorpU TV Knowledge Supplement: Health Education BNI Live
224 April 04, 2023 Women's Empowerment, Blessings of Processed Shallots
225 April 05, 2023 Indonesia Won One of the 2023 Spain Masters Titles
226 April 05, 2023 BNI Corporate Secretary Won "The 1st Rank" Award in Corporate Secretary Champion 2023 from SWA Media
BNI CorpU TV Knowledge Supplement: Exploring the Secrets of the Winners of the OJK Financial Inclusion
227 April 05, 2023
Competition (KOINKU)
228 April 05, 2023 5 things that are considered taboo when fasting during Ramadan
229 April 06, 2023 BNI Ramadhan Safari Regional Office 06
230 April 06, 2023 BNI Asset Management Won Award at the 2023 Best Mutual Fund Awards
231 April 06, 2023 BNI Won OMNI Brands of the Year Marketeers Award 2023
232 April 06, 2023 Choose the Capital Logo #NusantaraKita
233 April 08, 2023 5 Benefits of Dates
234 April 09, 2023 Ramadhan Safari 2023 BNI Regional Office 01
235 April 09, 2023 The Virtue of Giving Alms in the Month of Ramadan
236 April 10, 2023 BNI CorpU TV Knowledge Supplement: "Secrets and Wisdom of Work"
237 April 10, 2023 Things that must be prepared before going home, don't miss anything!
238 April 10, 2023 Ngabuburit Tradition in Indonesia, What Are You Doing?
239 April 10, 2023 BNI Ramadhan Safari 2023 Regional Office 09
240 April 10, 2023 Challenge 2023, this is the key strategy from the President Director of BNI
241 April 10, 2023 BNI Invites Diaspora to Serve in Building the Country
242 April 10, 2023 Trade Series Vol. 4: DOCDEX, Rules that International Trade Business Players Need to Understand
243 April 11, 2023 Ramadan Blessings: Sharing Happiness, Celebrate the Night of the Coming of the Al-Qur'an
244 April 11, 2023 Herbal Spice Business, From School Practice to Penetrating the Export Market
245 April 11, 2023 Be Careful of Wrong Transfers! Make sure before making a transaction with QRIS!
246 April 12, 2023 Ramadhan Safari 2023 BNI Regional Office 17
247 April 12, 2023 Strengthening Collaboration, BNI and UGM Sign CFEST and KTM Co-Brand Cooperation
248 April 13, 2023 Ramadhan Safari 2023 BNI Regional Office 02
249 April 13, 2023 Winner of CC Racing 2023 for the February 2023 period
250 April 13, 2023 BNI CorpU TV Knowledge Supplement: Maintaining Personal Integrity by Increasing Faith and Devotion
251 April 13, 2023 BNI Won Best Digital Brand Award 2023
252 April 14, 2023 BNI Won TOP Innovation Choice Awards 2023 from INFOBRANDS.ID and TRANS N CO
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253 April 14, 2023 BNI CorpU TV Knowledge Supplement: Maintaining Personal Integrity by Increasing Faith and Devotion
254 April 14, 2023 Ensure Customers are Comfortable on Eid Holidays, BNI Operates 86 Outlets and 48 O-Branch
255 April 14, 2023 Ready to meet the need for international banking services, BNI introduces KCP MDS KBUMN as a thematic outlet
256 April 14, 2023 Ramadan Blessings: Sharing Happiness, Celebrate the Night of the Coming of the Al-Qur'an
257 April 14, 2023 Ramadan Safari 2023 BNI Regional Office 18
258 April 15, 2023 #It'sTimeToTolerance
259 April 17, 2023 BNI Launches E-Magazine and Homecoming Map, Homecoming Travel Becomes Easy and Enjoyable with BNI
260 April 17, 2023 Moving the Economy Forward, BNI Focuses. Go Global, Go Digital, Go Green
BNI CorpU TV Knowledge Supplement: Socialization of BPJS TK Registration for KUR Debtors as Implementation
261 April 17, 2023
of Premendo No. 1 of 2023
262 April 17, 2023 BNI Java Jazz Festival 2023
263 April 17, 2023 Keep well! Covid-19 in Indonesia is on the rise again
264 April 17, 2023 Supporting BUMN Goes To Campus, BNI Invites Students to Contribute Through BUMN
265 April 17, 2023 Experience BNI Digital Solutions at Hannover Messe 2023
266 April 18, 2023 BNI Supports National Food Security Through Millennial Smart Farming
267 April 19, 2023 Transformation Encourages BNI's Performance to Grow Positively and with Quality in the First Quarter of 2023
268 April 19, 2023 BNI Participates in Celebrating Homecoming with BUMN 2023, Homecoming is Anticipated in the Heart
269 April 20, 2023 Controlling 21% of Industry, DPLK BNI Collaborates with Semen Padang
270 April 20, 2023 Ramadan Safari 2023 BNI Regional Office 08
271 April 21, 2023 BNI Homecoming Post Facilitates Rest for Homecomers
272 April 21, 2023 Fun activities so you don't lose your style during traffic jams going home
273 April 21, 2023 Things You Will Miss When Ramadan Ends
274 April 21, 2023 Happy Eid Al-Fitr 1444 H, Jump Higher Carve Goodness
275 April 21, 2023 Happy Eid Al-Fitr 1444H, Sorry to be born and inner heart
276 April 21, 2023 BUMN Homecoming Post at Juanda Airport
277 April 22, 2023 Things that were Sunnah for the Prophet during Eid al-Fitr
278 April 22, 2023 Eid traditions that only exist in Indonesia!
279 April 23, 2023 2nd day of Eid, this is the most sought after food!
280 April 23, 2023 Where to go for Eid holidays? This is a Favorite Destination in Indonesia
281 April 23, 2023 Ramadan Safari 2023 BNI Region 11
282 April 24, 2023 Reasons not to overeat during Eid
283 April 24, 2023 What is the Difference Between OTP and PIN?
284 April 24, 2023 Tips for cleaning the house without stress when household members return home
285 April 24, 2023 Exciting Activities to Do When You're Not Homecoming
286 April 24, 2023 BNI Ramadan Safari 2023 Region 16
287 April 24, 2023 Recommendations for free tourist attractions in Jakarta, for those who don't go home
288 April 24, 2023 Preparation for Facing Eid Backflow
289 April 24, 2023 The Importance of Maintaining Data Security During Long Holidays
290 April 25, 2023 Tips for getting your brain re focused after the holiday break
291 April 25, 2023 Momentum of Ramadan and Eid, BNI Tapcash is Getting Better
292 April 25, 2023 5 Rest Areas You Must Visit During the Backflow of Homecoming
293 April 26, 2023 How to Relieve Fatigue After Going Home, Get Your Body Fit Again!
294 April 26, 2023 The Unique and Exciting Takbiran Tradition in Various Regions of Indonesia
295 April 26, 2023 HalalBiHalal Wisdom
296 April 26, 2023 Encouraging KUR, BNI Helps Micro Business Actors
297 April 26, 2023 New Fraud Mode, Sending Links Via WhatsApp Messages
298 April 26, 2023 Anti-Drag End of Month Tips!
299 April 27, 2023 BNI Won TOP Innovation Choice Awards 2023 from INFOBRANDS.ID and TRANS N CO
300 April 27, 2023 Global Mindset Webinar Series 1: The Role of Financial Services Players in Bringing Indonesia to the Global Stage
301 April 27, 2023 Carving Kindness, BNI Holds Assistance Program in Probolinggo
302 April 27, 2023 Encouraging Industrialization, BNI's Enterprise Segment Gets a Positive Catalyst
924 From Local to Global
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No. Date Headline
303 April 28, 2023 Find out what Hustle Culture is, Come on, BNI Hi-Movers!
Global Mindset Knowledge Supplement Webinar Series #1: The Role of Financial Services Players in Bringing
304 April 28, 2023
Indonesia to the Global Stage
305 April 28, 2023 Get to know Passive Income and How to Get It
306 April 28, 2023 Improve Customer Experience, BNI Mobile Banking Transactions and Volume Grow Positively
307 April 29, 2023 How to protect yourself from extreme weather, here are the tips!
308 April 29, 2023 BNI Facilitates Indonesian Coffee Entrepreneurs to Appear at the London Coffee Festival
309 April 29, 2023 The Holidays Aren't Over Yet! Fun Vacation Ideas with Family
310 April 30, 2023 Eid Al-Fitr 2023, BNI's Daily Remittance Activity Increases Rapidly
311 April 30, 2023 How to Manage Finances for Those of You Who Are Still Single
312 April 30, 2023 Position to Get the Best View in the Cinema Based on Science
313 May 1, 2023 Come on, take a look at the following tips if you want to increase your savings
314 May 2, 2023 History of the BNI England Pare Village, an Edutourism Destination that You Must Visit
315 May 2, 2023 Optimizing the KCLN Network, BNI is Optimistic that International Business will Grow Positively
Discussion of the New Tax Regulations in 2023 (PP No. 55 of 2022): Adjustments to Regulations in the Income Tax
316 May 2, 2023
Sector
317 May 2, 2023 Set a Record! BUMN Dividend Reaches Rp. 80.2 Trillion
318 May 3, 2023 Digital Trend & Skill Series #2: Innovators Playbook: How to Create Great Products, Services and Experiences
319 May 3, 2023 Launching of the 2023 BNI Action Program
320 May 3, 2023 Bank Indonesia and Bank of Korea Agree on Cooperation in Using Each Country's Local Currency
321 May 4, 2023 Recognize 7 Symptoms of the Latest Arcturus Variant of COVID-19
322 May 4, 2023 Handicraft Pioneers Export Path Through BNI Xpora
323 May 4, 2023 Happy World Press Freedom Day
324 May 4, 2023 TJSL BNI Provides Social and Environmental Impact
325 May 4, 2023 Safe and Comfortable with BNI Contact Center
326 May 4, 2023 Bank Secret and Position
327 May 5, 2023 Through BNI API, business people can more easily manage their finances
328 May 5, 2023 The Importance of Self-Actualization and How to Apply It in the Workplace
329 May 5, 2023 Bank Indonesia and the Central Bank of Laos Strengthen Cooperation in the Area of Central Banking
330 May 5, 2023 Maintaining Attitude or Improving Skills? Which is More Important in the World of Work?
331 May 6, 2023 Important! Here are 7 ways to check if WhatsApp has been tapped
332 May 6, 2023 Recognize 5 Red Flags in Your Finances
333 May 6, 2023 8 Pillars of a Balanced Life, Which Have You Checked?
334 May 7, 2023 The beauty of the UNESCO Ciletuh Pelabuhan Ratu Global Geopark
335 May 7, 2023 Do you like crazy shopping? Here are wise tips for managing digital wallets
336 May 7, 2023 Important ! 7 Examples of the Social Impact of Global Warming that BNI Hi-Movers Must Know
337 May 7, 2023 Unique Traditions in Indonesia carried out to Preserve Nature
338 May 7, 2023 BNI Hi-Movers, do you prefer to sleep with the lights off or on?
339 May 8, 2023 The Importance of Preparing Investments for the Future
340 May 8, 2023 BNI CorpU TV Knowledge Supplement: Maintaining Spine Health that is Effective and Easy to Do
341 May 8, 2023 BNI Records LCS Transaction Growth of 44.2%
342 May 9, 2023 Proud! Athlete from West Java Rashif Amila Yaqin Contributes First Gold at the 2023 Sea Games
343 May 9, 2023 Go Global BNI, Chocolate Business from Bali Goes Global
344 May 9, 2023 Come on, support Indonesian athletes who are fighting in the 2023 Sea Games
345 May 10, 2023 Ready to Win the 2023 Sudirman Cup, BNI and PBSI Release the Indonesian Team
346 May 10, 2023 Come on, immediately vote for the IKN Nusantara logo of your choice
347 May 10, 2023 BNI Won Best Customer Experience Predicate
348 May 11, 2023 Easy! Here's how to check BI Checking (SLIK FSA) yourself online
349 May 11, 2023 BNI Fostered Partners Attract Erick Thohir at the 2023 ASEAN Summit
350 May 11, 2023 Supporting the Capital Market Ecosystem, BNI Holds a Capital Market Workshop
351 May 11, 2023 Want your lungs to be healthier and stronger? Find out the types of vitamins here!
352 May 12, 2023 Supporting the BNI Sirnas B Bali Event, BNI Gives Discounts and Prizes
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 925
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353 May 12, 2023 April 2023, BNI Mobile Banking Transactions Record a Significant Increase
354 May 13, 2023 Self Healing Tips Without Spending Money
355 May 13, 2023 National Super Priority Tourist Destination to Host the 2023 ASEAN Summit
356 May 14, 2023 Good luck, bring home the Sudirman Cup!
357 May 14, 2023 See the underwater beauty of Sabang Island
358 May 14, 2023 5 Recommendations for Fun Films to Accompany Your Weekend, BNI Hi-Movers
359 May 15, 2023 BNI Griya Maintains Positive Growth
360 May 15, 2023 Black Pearls from Labuan Bajo Hypnotize the 2023 ASEAN SUMMIT Summit
361 May 15, 2023 Keep the Earth Healthy, Come on, Do These Sustainable Activities!
362 May 15, 2023 Winner of the 2023 K-Store Challenge Program Period 1
Optimizing the Momentum of Passenger Traffic Growth, Garuda Indonesia Online Travel Fair (GOTF) is Held Again
363 May 16, 2023
Presenting Ticket Discounts of Up to 80%
364 May 16, 2023 RACE Talk Series: Prime Customers
365 May 16, 2023 Information regarding the Prohibition of BBNI Share Transactions during the Share Buyback Period ("buyback")
366 May 17, 2023 Developing the BNI Xpora Market, BNI Explores Business in Australia
367 May 17, 2023 BNI-TBIG Synergy, BNI's Commitment to Support Telecommunication Infrastructure
368 May 17, 2023 BNI Corporate University Proactive Commitment to Success of the SPPUR Program
369 May 18, 2023 What is a Financial Influencer? Take a peek at the explanation here, come on!
Optimizing the Momentum of Passenger Traffic Growth, Garuda Indonesia Online Travel Fair (GOTF) is Held Again
370 May 18, 2023
Presenting Ticket Discounts of Up to 80%
371 May 18, 2023 2023 SEA Games Final Medal Results: Indonesia Exceeds Target!
372 May 19, 2023 2023 BUMN Joint Recruitment
373 May 19, 2023 Dangers of AI in the Future, What are the Potential Dangers?
374 May 19, 2023 Dedollarization, how will it affect the Indonesian economy?
375 May 19, 2023 User Satisfaction Survey (USS) Wave 1
376 May 20, 2023 Proud! 2022 Edition of Rupiah Money Won International Award
377 May 20, 2023 The First Special Domestic Tourism Exhibition in Indonesia
378 May 20, 2023 Ikigai, the Japanese Life Philosophy that BNI Hi-Movers Need to Emulate
379 May 21, 2023 BNI's Endek Woven Clothing Business, Worn by First Ladies around the World
380 May 21, 2023 5 Tourist Destinations in Indonesia to See Whale Sharks, Dare to Visit?
381 May 21, 2023 The First Special Domestic Tourism Exhibition in Indonesia
382 May 21, 2023 BNI Java Jazz Ready to Be Held in June, Fariz RM and Vina Panduwinata Provide Refreshment at JJOTM in Sarinah
383 May 21, 2023 What is color analysis and how does it impact appearance?
384 May 22, 2023 BNI's Endek Woven Clothing Business, Worn by First Ladies around the World
385 May 22, 2023 Singing Challenge For Java Jazz 2023
386 May 22, 2023 Service Excellence Drives BNIDirect Transaction and User Growth
387 May 23, 2023 Get to know @dinegeri.orang, the Largest Indonesian Diaspora Community Made by BNI
388 May 23, 2023 Tips for Securing Personal Data
389 May 23, 2023 Promotion for purchasing BNI Java Jazz Festival 2023 tickets with BNI Mobile Banking
390 May 24, 2023 Do not panic! Here's how to track a lost cellphone via WA and Google
391 May 24, 2023 Full of Attractive Rewards, BNI AKSI 2023 Officially Launched
392 May 25, 2023 Beware of Disinformation, It Can Cause Brain Hacking!
393 May 25, 2023 BNI Hands Over Outdoor Activity Equipment Assistance to IMPALA Brawijaya University
394 May 25, 2023 BEE Awards (BNI Excellence Employee Award)
395 May 26, 2023 PPI Dunia Collaborates with BNI to Hold Alumni Connect
396 May 26, 2023 Officially Launched, Hibank Focuses on the MSME Segment
397 May 26, 2023 BNI UI Half Marathon 2023, Greener and More Sterile
Opening PPI World Alumni Connect, the Vice President asks the younger generation to encourage the spirit of
398 May 27, 2023
building the country
399 May 27, 2023 National Conference XII SP BNI Appoints AIfri Hamonangan as General Chairperson for the 2023-2026 Period
400 May 27, 2023 BNI Excellence Award (BEE) 2023
401 May 28, 2023 How Often Should We Wash Drinking Water Bottles?
402 May 28, 2023 Embracing World Students, BNI Appreciated by KBUMN
403 May 29, 2023 Beware of Social Engineering Modes that are Starting to Spread to Cyberspace!
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404 May 28, 2023 Exceeding Last Year's Achievements, Gregoria Won Runner Up in the 2023 Malaysia Masters
405 May 30, 2023 Project Management: Boost Your Achievement with an Agile Mindset
406 May 31, 2023 Government Launches New Logo for Archipelago Capital
407 May 31, 2023 Ceremony to Commemorate the Birth of Pancasila in 2023
408 June 2, 2023 BNI Java Jazz Festival 2023 is Back, Experience an Unforgettable Digital Experience
409 June 2, 2023 BNI Sends 15 Local F&B MSMEs to Seoul Food & Hotel (SFH) 2023
410 June 2, 2023 5 Million Salary, Who Says You Can't Invest?
411 June 2, 2023 Mario Biondi, Stephen Sanchez, and Max admit they can't wait to perform at BNI Java Jazz 2023
412 June 3, 2023 BNI Java Jazz Festival 2023, Don't Miss the Attractive Promo
413 June 3, 2023 BNI Java Jazz Festival 2023 Becomes Momentum to Increase Tapcash Digital Transactions
414 June 3, 2023 BNI Java Jazz Festival 2023 is an opportunity for BNI to attract millennials to have BNI credit cards
415 June 3, 2023 BNI Java Jazz Festival 2023 #Day 1
416 June 4, 2023 BNI Java Jazz Festival 2023 #Day2
417 June 4, 2023 BNI Group Prepares a Complete Variety of Product Choices for the 2023 Java Jazz Fetival
418 June 4, 2023 BNI Java Jazz Festival 2023 Dorong Bangkitnya Ekonomi Kreatif Indonesia
BNI Java Jazz Festival 2023 Encourages the Rise of Indonesia's Creative Economy BNI Java Jazz Festival 2023
419 June 6, 2023
#Day 3
420 June 6, 2023 BNI Supplement BNI CorpU TV: Gadget Addiction in Children: Impact on Health and How to Overcome It
421 June 6, 2023 BNI EMIRATES Travel Fair 2023
422 June 7, 2023 Viral on social media, what is ADHD? Listen here
423 June 7, 2023 IKN's new logo is here, Here is BNI's next strategy
424 June 7, 2023 BNI Sekuritas Officially Certified Anti-Bribery Management System
425 June 8, 2023 BNI Supports IKN Promotion in Singapore
426 June 8, 2023 Want to avoid missing out on information so you don't get FOMO?
427 June 8, 2023 Top! Indonesia is still ahead in the 2023 ASEAN Para Games
428 June 8, 2023 BNI CorpU Tv Knowledge Supplement: Launching Panda New Professional Style BNI Work Clothes
429 June 8, 2023 Through BNI Remittance, sending money from Japan becomes easier
430 June 8, 2023 BNI Collaborates with the Bina Nusantara Foundation through the Financial Ecosystem Program
431 June 8, 2023 BNI Gives Out Dozens of Cars to Loyal BNI Customers
432 June 9, 2023 Realizing a Sustainable Future, Bukalapak and BNI Plant 1,000 Multipurpose Tree Seedlings
433 June 9, 2023 High Customer Investment Interest, BNI Wealth Management Grows Positively
434 June 9, 2023 Alert! Gadget Addiction in Children Can Affect Health and Mental Health
435 June 10, 2023 Strengthening the Campus Financial Ecosystem Program, BNI Synergizes with UNJ
436 June 11, 2023 BNI Gives away Mitsubishi Triton, Hyundai Creta, and Land Rover Devender Rover Devender
437 June 11, 2023 BNI Ranked in the World's Best Companies by Forbes
438 June 12, 2023 4 Ways to Form Good Habits According to the Book 'Atomic Habit'
439 June 12, 2023 Unique! Hunt for Traditional Culinary at Papringan Market Using Bamboo Chips
440 June 12, 2023 Winner of CC Racing 2023 April 2023 Period
441 June 13, 2023 Beware of fraudulent methods under the guise of letters increasing transaction fees in the name of BNI
442 June 13, 2023 Hoaxes and Cyber Threats are Rampant, Here's How to Overcome Them
443 June 14, 2023 BNI Friends Program Won B Universe CSR Award 2023
444 June 15, 2023 Alert! Can Suck Up Accounts, Here Are Android Applications Infiltrated by Malware
445 June 16, 2023 Must Know! Second Booster Vaccine Required for New Airplane Boarding Conditions 2023
446 June 17, 2023 The Importance of Visual Content in Digital Marketing
447 June 17, 2023 BNI Tokyo Supports the Presence of Indonesia's First Halal Vending Machine
448 June 17, 2023 BNI Supports Ginting in the 2023 Indonesia Open Final
449 June 19, 2023 Come on, understand the meaning of individual income tax (PPh).
450 June 19, 2023 Ginting Runner-Up Indonesia Open 2023
BNI CorpU TV Knowledge Supplement: Financial Planning "Invest Wisely, Gain More" - Smart Investment Tricks for
451 June 19, 2023
Workers
452 June 19, 2023 Financial Planning: Invest Wisely, Gain More! - Smart Investment Tricks for Workers
453 June 19, 2023 BNI Movie Day 2023, really fun to watch with the merchant
454 June 19, 2023 BNI Empathy Dropbox
455 June 20, 2023 Challenge #77SpiritToReinventYourself
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 927
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456 June 21, 2023 Beware of Rabies! Be aware of the symptoms and how to treat them
457 June 21, 2023 Synergy between UPZ BNI and BUMN's Prosperous Village Program, Helping Underprivileged Children in Bandung
458 June 21, 2023 BNI 77th Anniversary Program #77SpiritToReinventYourself
459 June 21, 2023 Support BNI Garuda Squad & Solo City Government to Hold Watch Together
460 June 21, 2023 Show your concern for others. Let's join #BNIEmpathyDropBox
461 June 22, 2023 BNI and DJKN Hold the 2023 BNI Goes to Bandung Auction Event Program
462 June 22, 2023 Effective Tips for Building an Online Business to Harvest Profits
463 June 22, 2023 BNI Mobile Banking Name & Tagline Competition. Get LinkAja Balance!
464 June 22, 2023 What is the Function of Social Media?
465 June 22, 2023 Providing Excellent Service, BNI Won 11 Awards
BNU Collaborates with Dibimbing.ID to Hold Business Intelligence Bootcamp Training Batch 1: Mastering Data
466 June 22, 2023
Strategy for Business Excellence
467 June 22, 2023 BNI Corpu TV Knowledge Supplement: Refreshment Counterfeit Foreign Paper Gang (UKA) "Bank Notes in 2023"
468 June 23, 2023 77th Anniversary, BNI Gets Stronger, Tougher, More Trusted
469 June 23, 2023 BNI CorpU TV Knowledge Supplement: Selling Skills & Public Communication For AMA
470 June 23, 2023 Alert! Fraud is rampant via WhatsApp, overcome it with the following steps
471 June 23, 2023 Supporting Government Programs, BNI is Committed to Continuing to Play an Active Role in Building the Country
472 June 23, 2023 "Supporting Future Talent & Future Job Hi Movers, BNU Presents UI/UX Design Bootcamp Training"
473 June 24, 2023 Protect from Fraudsters, WhatsApp Releases Call Mute Feature from Unknown Numbers
474 June 24, 2023 Young People Want to Be Successful? Digital Literacy is the Key
475 June 24, 2023 Again, the Millennial Generation Becomes Victims of Fraud using the Like and Subscribe mode of action
476 June 25, 2023 Oversharing on Social Media, What are the Impacts?
477 June 25, 2023 Chico, Ana and Tiwi perform brilliantly at the 2023 Taipei Open
478 June 26, 2023 Want to penetrate the Japanese market, here are tips for MSME players
479 June 26, 2023 BNI National Circuit (Sirnas) 2023 in Banjarbaru - South Kalimantan
480 June 26, 2023 Eid al-Adha, BNI Implements Limited Operational Services
481 June 26, 2023 Celebrate BNI's 77th Anniversary with Exciting Promos to Enjoy
482 June 26, 2023 BNI CorpU TV Knowledge Supplement: Characteristics of the Authenticity of Rupiah Currency for Emission Year 2022
483 June 26, 2023 Holiday with Eid al-Adha 1444 H, BNI continues to serve KUR and BWU transactions
484 June 27, 2023 BNI CorpU TV Knowledge Supplement: BNI Xpora Series Webinar: If you want to export, it's not a hassle.
485 June 27, 2023 As part of the Indonesian Migrant Worker Data System, BNI helps provide complete financial solutions
486 June 27, 2023 Implementation of New Ways of Working (NWOW)
487 June 28, 2023 5 Types of Plastic Waste that are Dangerous to Health and the Environment
488 June 28, 2023 Hassle-free, MSMEs can get business permits via online registration
489 June 28, 2023 Digi Micro Protection, Long Holidays Are Even More Comfortable with Travel Insurance
490 June 28, 2023 Interesting! 5 Differences between Eid al-Adha Traditions in Indonesia and Saudi Arabia
491 June 29, 2023 Is it permissible to cut your hair and nails before Eid al-Adha?
492 June 29, 2023 Guaranteed not to go stale quickly! This is How to Store Sacrificial Meat
493 June 29, 2023 Follow this method, so you don't worry about cholesterol when consuming meat
494 June 29, 2023 Long Eid al-Adha Holiday 1444 H, BNI Mobile Banking Maintains Excellent Service
495 June 30, 2023 Eid al-Adha 1444 H, BNI Shares 730 Sacrificial Animals
496 June 30, 2023 BNI Mommy and Me 2023
497 June 30, 2023 BNI Ready to Collaborate with Indonesia Incorporated Hong Kong
498 July 1, 2023 BNI Soccer BNI 77th Anniversary
499 July 1, 2023 Twibbon Commemorating Akhlak's 3rd Birthday!
500 July 1, 2023 Erick Tohir Kagun Sarinah is persistent in marketing Indonesian products in Hong Kong
Series of 77th Anniversary, BNI Releases Tapcash Special Designs for SUPER JUNIOR, Red Velvet, and NCT
501 July 1, 2023
DREAM
502 July 2, 2023 Establishing Indonesia Incorporated in Hong Kong, Erick Strengthens BUMN in the Global Market
503 July 2, 2023 Increasing MSME Penetration in the Global Market, BNI is Involved in KIF 2023
504 July 2, 2023 BNI Soccer Celebrates BNI's 77th Anniversary Series
505 July 3, 2023 Implementing the New Way of Working, BNI is Ready to Jump Higher
506 July 3, 2023 BNI CorpU TV Knowledge Supplement, BTS (Talking About Lively) BNI 77th Anniversary
507 July 3, 2023 BNI CorpU TV Knowledge Supplement: Fighting the Challenges of Acute Respiratory Silurian Infertility (ARI)
928 From Local to Global
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508 July 4, 2023 Migrant Workers Value BNI Services Extraordinarily
509 July 5, 2023 BNI's 77th Anniversary Celebration "Global Reach, Indonesian Pride"
510 July 5, 2023 BNI Presents 7 Exciting Promos on its 77th Anniversary
511 July 5, 2023 BNI Footsteps 2023
512 July 5, 2023 BNI Hi-Movers Report Card
513 July 5, 2023 BNI's 77th Anniversary, Even More Exciting with Instagram Stickers
514 July 5, 2023 Transforming BNI into Global Reach Indonesian Pride
515 July 5, 2023 Special Promo on Samsung EPP with BNI Credit Card
516 July 5, 2023 BNI's 77th Anniversary Realizes Global Reach Indonesian Pride
517 July 5, 2023 77th Anniversary, BNI Becomes One of the Epicenters of National Economic Growth
518 July 6, 2023 Celebrating Eid al-Adha 1444 H, BNI Region 18 Malang Shares 7 Sacrificial Animals
BNI Supports the Government to Increase the Number of Entrepreneurs Through the Pre-Employment KUR
519 July 6, 2023
Graduation Program
520 July 6, 2023 Celebrating 77th Anniversary, BNI Holds Golf, Cycling and Climbing 7 Mountains
521 July 6, 2023 BNI Hi-Movers Share Sacrificial Animals on Eid al-Adha
522 July 7, 2023 BNI and BPJS Employment Collaborate to Expand Social Security
523 July 7, 2023 Celebrating 77 years with #BNIAroundTheWorld
524 July 8, 2023 Support the Growth of the Property Industry—BNI and REI Bali Hold BNI-REI Bali Expo 2023
525 July 9, 2023 Be careful! New Fraud Mode Wrong Account Transfer
526 July 9, 2023 Get to know Threads, a new application made by Meta that is similar to Twitter
527 July 10, 2023 BNI Regional Office 05 Hands over Hyundai Creta to Customer Winner of BNI Lucky Draw #GaPakeNanti
Celebrating its 77th Anniversary, BNI Regional Semarang is Ready to Transform to Realize Global Reach Indonesian
528 July 10, 2023
Pride
529 July 10, 2023 Don't just click yes! Currently, there are many fraudulent methods using PDF files
530 July 10, 2023 Celebrating its 77th Anniversary, BNI Holds Golf, Cycling and Climbing 7 Mountains
531 July 10, 2023 Economic Trends 2023: This is the View of the President Commissioner of BNI
532 July 11, 2023 Optimizing 2023 Improvement Trends, BNI Strengthens Quality and Coverage
533 July 11, 2023 BNI Provides Assistance to Flood Victims in Lumajang
534 July 12, 2023 Erick Thohir Inaugurates Mosque in Mandalika, Result of Himbara Collaboration
535 July 12, 2023 Series of 77th Anniversary, BNI Plants 77 Thousand Trees
536 July 12, 2023 BNI Appreciates Athletes at the 2023 Badminton Asia Junior Championship
537 July 12, 2023 BNI Banjarbaru National Circuit 2023
538 July 12, 2023 BNI Mobile Banking Successfully Maintains Growth Momentum in the Digital Era
539 July 12, 2023 Carrying out the mission to become a global bank, BNI serves the Diaspora in 26 countries
540 July 12, 2023 77th Anniversary, BNI Collaborates with DJKN East Java to Auction 77 Assets
541 July 12, 2023 Economic Trends 2023: This is the View of the President Commissioner of BNI
BNI CorpU TV Knowledge Supplement: Creating Effective Risk Control to Build Prudent and Sustainable Credit
542 July 13, 2023
Provision
543 July 13, 2023 Updated Information on the Prohibition of BBNI Share Transactions During the Share Buyback Period
544 July 13, 2023 Now BNI EDC Machines & BNI E-Commerce Services Can Accept American Express Cards
545 July 13, 2023 Come on, BUMN People Always Apply Moral Values in Your Family
546 July 13, 2023 BNI Xpora Won the 2023 Marketeers SME Enhancement of the Year Award
547 July 14, 2023 Ojol drivers and parking attendants can register for BPJS Employment at BNI Agen46
548 July 14, 2023 ORI023: A Valuable Choice, To Be Happy Together
549 July 15, 2023 BNI Badminton Asia Junior Championship 2023
550 July 15, 2023 Creating Leading Talent, BNI Won HR Asia Award
551 July 15, 2023 Series of 77th Anniversary, BNI Holds Friendly Golf Tournament
552 July 16, 2023 BUMN Fest 2023, Increase the Spirit of Collaboration and Achievement Between BUMN
553 July 17, 2023 Must Know! 6 Ways to Improve Company Cybersecurity
554 July 18, 2023 5,750 Runners Take Part in BNI-UI Half Marathon 2023
555 July 18, 2023 BUMN FEST 2023
BNI and Dasa Karya Indonesia Collaborate on Money Transfer Services, Facilitating Transactions for Remote Area
556 July 18, 2023
Communities
557 July 18, 2023 Mutiara Ayu Puspitasari Won Badminton Asia Junior Championship 2023
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 929
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No. Date Headline
558 July 19, 2023 Catching DHE Domestically, BNI Prepares Optimization System and Program
559 July 19, 2023 Happy Morning Tee, BNI Friendly Golf Tournament
560 July 20, 2023 Series of 77th Anniversary, BNI Initiates Empathy Drop Box Program in 18 Regions
561 July 21, 2023 Are You Ready for Loudest Vol.2
562 July 21, 2023 Handover of BNI Empathy Box
563 July 21, 2023 Do's and Don'ts BNI Loudfest Vol.2
564 July 21, 2023 ACC CREATIVITY COMPETITION 2023
565 July 21, 2023 Series of BNI's 77th Anniversary, 46Cyclist Community Holds BNI Bike Challenge 460K
566 July 22, 2023 BNI Loudest Do's and Don'ts Vol.2
567 July 22, 2023 BUMN Fest 2023 Update!
568 July 22, 2023 BNI Won the 2023 Cloudera APAC Data Impact Award in the Industry Transformation Category
569 July 22, 2023 BNI Loudfest Participant Guide Vol.2
570 July 22, 2023 If you're familiar, you can definitely answer!
571 July 23, 2023 A Day in BNI Loud Fest Vol 2
572 July 24, 2023 BNI Loud Fest 2023, Form of Appreciation for BNI Hi-Movers
573 July 24, 2023 Celebrating the 77th Anniversary, BNI Collaborates with 117 Culinary MSMEs to Celebrate BNI Loud Fest 2023
574 July 24, 2023 Encouraging Labuan Bajo Tourism, KAWAN BNI Strengthens Tourism Village Destinations
575 July 25, 2023 83 Million Jobs Predicted to Disappear in 2027, Erick Thohir Reminds Young People to Have Values
576 July 25, 2023 BNI LoudFest Vol.2
577 July 25, 2023 President Jokowi: Happy 77th Birthday to BNI
578 July 25, 2023 BNI Maintains Long-Term Quality Growth Momentum
579 July 25, 2023 BNI Holds Bike Challenge 460K Purwokerto - Jakarta, 'Bring Your Passion, Jump Higher'
580 July 26, 2023 Encouraging Labuan Bajo Tourism, KAWAN BNI Strengthens Tourism Village Destinations
581 July 26, 2023 Beware of online fraud via WhatsApp, here are the steps you must take
582 July 26, 2023 The MSME Bazaar for Indonesia is Back!
583 July 26, 2023 BE CAREFUL! DO NOT BELIEVE THIS LETTER!
584 July 27, 2023 Reaching 14.9 Million Users, BNI Mobile Banking is Increasingly Trusted
585 July 28, 2023 BNI's International Banking Performance is Still One of the Main Sources of Business
586 July 28, 2023 Supporting MSMEs to Go Global, BNI Supports MSME Bazaar for Indonesia
587 July 29, 2023 BNI Agen46 has reached more than 173 thousand in the first semester of 2023
588 July 30, 2023 Boosting MSMEs in Indonesia, Hibank Receives Award as Indonesia Best Bank Award 2023
BNI CorpU TV Knowledge Supplement: Indonesian Diaspora and BNI Messages in Supporting MSMEs Go Export
589 July 31, 2023
& Go Global
590 July 31, 2023 4 Tips for Traveling While Protecting Nature, Don't Just Focus on the Environment
591 July 31, 2023 Busy Activities Make It Difficult to Manage Your Time? Use the ABC Method!
592 August 1, 2023 Thick Talk Knowledge Supplement BNI CorpU Tv Series "Getting to Know Cervical Cancer and its Treatment"
593 August 1, 2023 Optimizing Diaspora Ecosystem, BNI Appreciated
594 August 2, 2023 Updated Information Regarding BBNI Share Buying and Selling Transactions by Employees
595 August 2, 2023 BNI Contact Center Achieves World High Performance
596 August 2, 2023 Digital Banking Performance Increasingly Solid, BNIDirect Users Reach 138,000 Users
Thick Talk Knowledge Supplement BNI CorpU TV : Digital Trend & Skill Series #3: The Magnetic Future Leader:
597 August 3, 2023
Essential Actions of Leaders People Love to Follow
598 August 3, 2023 Watch Live Streaming Money Talk Power Lunch with Mr. Royce Tumilaar
599 August 3, 2023 HR Transformation is the Key to the Success of BNI Go Global
600 August 3, 2023 Appreciation of BNI Agen46, BNI Holds Prize Draw Program
601 August 3, 2023 BNI Media Clash 2023
602 August 4, 2023 BNI and Bluebird Apply Digital Transformation to Support the Cashless Era
603 August 5, 2023 Effective Tips to Maximize Sales in e-Commerce
BNI and Boom Motorist Collaborate to Launch BNI Boom Motorist Shop Card, Supporting MSMEs and Digital
604 August 5, 2023
Transactions
605 August 6, 2023 Breaking World Records, BNI Supports the World's Largest Angklung Performance
606 August 7, 2023 BNI Celebrates the 78th Anniversary of the Republic of Indonesia, Supports the Activities of the Palace of Dresses
607 August 7, 2023 Spectaxcular 2023, DJP Collaborates with BNI to Hold Tax Campaign
608 August 7, 2023 BNI Shares for Tarakan Fire Victims
930 From Local to Global
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Practices Governance Responsibility Commitment Statements
No. Date Headline
609 August 8, 2023 Digital Trend & Skill Series #4 : "Achieving Business Agility with The Scaled Agile Framework"
610 August 8, 2023 Pay customs duties practically without hassle with BNIDirect Customs Fitter
Supporting Indonesian Golfers to the International Level BNI Again Sponsors the 2023 Ciputra Golfpreneur
611 August 8, 2023
Tournament
612 August 8, 2023 BNI 77th Anniversary Bestee Golf, Exciting Gathering Event for BNI Retirees Through Friendly Golf
613 August 9, 2023 BNI Distributes KUR to Warteg Entrepreneurs so They Can Move Up in Class
614 August 10, 2023 Developing MSME Economic Recovery Through the BNI MSME Festival
615 August 10, 2023 Siloam and BNI Launch BNI x Siloam Hospital Credit Card Co-Branding Product
616 August 10, 2023 BNI and South Sulawesi Provincial Government Cooperate to Export Mainstay Products to China
617 August 10, 2023 BNI - Japan Air Lines Travel Fair 2023
618 August 10, 2023 BNI Ready to Implement New Minimum Capital Regulations
619 August 11, 2023 Coherent Collaboration (Effective Collaboration through Synchronization of the Heart Brain and Emotions)
620 August 11, 2023 Xpora Continues to Encourage North Sumatra MSMEs to Export Abroad
621 August 11, 2023 Synergy between BUMN, BNI and Pelindo and Pelni Enlivens BUMN Goes to Campus in Makassar
622 August 12, 2023 Encouraging Sportaiment, BNI Supports Media Clash 3.0
623 August 12, 2023 Xpora Continues to Encourage North Sumatra MSMEs to Export Abroad
624 August 14, 2023 Strengthening the Diaspora Ecosystem, BNI Supports the Congress of Indonesian Diaspora 2023
625 August 14, 2023 BNIDirect Video Competition
626 August 14, 2023 Celebrating 77 Years of Age, BNI Successfully Becomes the Best Financial Institution and Goes Global
627 August 15, 2023 ThickTalk : RACE Talk Series: New Way of Working (NWOW) Regional Organizations
628 August 15, 2023 Its Your Time To Refer Emerald
629 August 15, 2023 Supporting the Government, BNI Holds Stunting Prevention and Alleviation Program for Toddlers
630 August 16, 2023 Increasing Financial Inclusion for People with Disabilities, BNI Strengthens Socialization
631 August 16, 2023 BNI National Circuit 2023 Serang City, Banten
632 August 16, 2023 BNI Multifinance Successfully Opens Financing Increase 6.6 Times
633 August 17, 2023 Come on, use Twibbon and celebrate RI's 78th anniversary
634 August 17, 2023 5 Fun Traditional Games That Are Always Available on August 17th
635 August 18, 2023 Implementing NWOW, BNI has a new way of working that is increasingly agile and effective
Celebrating the 78th Anniversary of Indonesian Independence, BNI Continues to Progress for an Advanced
636 August 18, 2023
Indonesia
637 August 19, 2023 Strengthening Go Global Performance, BNI Xpora brings 15 MSMEs to Hong Kong Food Expo 2023
638 August 19, 2023 BNI Life Appreciates 76 Paskibraka, Provides Life Insurance Guarantee
639 August 21, 2023 Actively Socializing Student Savings, BNI Won 3 OJK Awards
640 August 21, 2023 Implementing GCG, BNI Strengthens Information Openness
Xpora Series 2023 Webinar: Let's Get to Know the Inaexport Application and Packaging Strategy for MSME
641 August 21, 2023
Products to Upgrade & Go Export
642 August 22, 2023 Jakarta is the most polluted city in the world. What's the cause?
643 August 22, 2023 BNI Bazar Fest Vol.2 2023
644 August 23, 2023 BNI AM Participates in GN Circle BPJAMSOSTEK
645 August 23, 2023 Protecting Migrant Workers, BNI Gets Tasks From BUMN Minister Erick Thohir
646 August 24, 2023 BNI Bazar Festival is Held Again, Here are the Interesting Promos
647 August 24, 2023 Exploring the Country VIII, 46 Bikers Club Touring 1,835 Km to the Archipelago Capital
648 August 24, 2023 RACE Talk Series: New Way of Working (NWOW) - Technology & Operations Sector
Strengthening Commitment to Employment Opportunities for Persons with Disabilities, BNI Supports the
649 August 25, 2023
Disability Equality Workshop Program
650 August 25, 2023 Cool! Snacks in Vietnam Can Now Use QRIS
651 August 26, 2023 Adding Capital, BNI Multifinance Strengthens Performance in the Consumer Market
652 August 26, 2023 Encourage Literacy and Insurance Inclusion, this is the BNI Life Accurate Program
653 August 27, 2023 BNI-Ciputra Golfpreneur Tournament 2023 Encourages Indonesian Golfers to Leap Higher to the World Stage
654 August 27, 2023 Encourage Literacy and Insurance Inclusion, this is the BNI Life Accurate Program
655 August 27, 2023 Deputy Minister Tiko Visits Jabodetabek LRT, Ensures Integration and Ease of Access
656 August 27, 2023 BNI Loan Diaspora Helps Lucky Indonesia Restaurant Expand Market in Hong Kong
657 August 28, 2023 Supporting Jabodetabek LRT Operations, BNI Ensures Payment Infrastructure is Ready
658 August 28, 2023 The 2023 Real Work Festival was Successfully Held, Encouraging the Performance of Dozens of MSMEs
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 931
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659 August 28, 2023 BNI Provides Assistance for Independent Teacher Certification and Financial Literacy Training Programs
660 August 28, 2023 ASEAN Indo Pacific Forum (AIPF)
661 August 29, 2023 Zero Waste Industry, BNI Supports Wastra Producer MSMEs
662 August 30, 2023 Delivery of the Master of Economics and Business Program at Trisakti University
663 August 30, 2023 ASEAN-INDO-PACIFIC-FORUM (AIPF), Implementation of the ASEAN outlook on the Indo Pacific
664 August 30, 2023 BNI Encourages Innovation and Collaboration Programs in Facing Air Pollution Challenges
665 August 30, 2023 BNI AM Participates in GN Circle BPJAMSOSTEK
666 August 31, 2023 Becoming An Entrepreneur, Here's the Advice from the President Director of BNI for Millennials and Gen Z
667 August 31, 2023 Strengthening Value Chain Business, BNI Establishes Synergy with PLN Icon Plus
668 August 31, 2023 Maintain data security at your Internet Service Provider (ISP) to prevent data leaks
669 September 01, 2023 Squawk Box Program "BUMN Performance Report 2023"
670 September 01, 2023 Leading in Regional Product Exports, BNI Xpora Receives Award
671 September 01, 2023 Srikandi BUMN: Financial Performance, Growth Projections and Women's Leadership at BNI
672 September 01, 2023 BNI Hi-Movers' participation in the Batch IV BUMN Volunteer Program
673 September 01, 2023 BNI CorpU TV Knowledge Supplement "Financially Capable Diaspora, Prosperous Diaspora"
674 September 01, 2023 Catch DHE Domestically, this is a Banking Solution from BNI
675 September 02, 2023 Beware of New Fraud Modes
676 September 02, 2023 Having a Target of IDR 62.9 Trillion Green Portfolio, BNI Ready to Showcasing at AIPF
677 September 02, 2023 Celebrating National Customer Day, BNI Intensifies Digital Services
678 September 03, 2023 Supporting AIPF, BNI Encourages Inclusive Digital Transformation
679 September 03, 2023 Be careful, here is the danger of posting personal documents on social media
680 September 03, 2023 Leading in Green Infrastructure, BNI Showcasing at AIPF
681 September 03, 2023 Creative MSME Enabler Go Global, Here is BNI's Flagship Development Scheme at the AIPF Event
682 September 04, 2023 Happy National Customer Day
683 September 04, 2023 BNI Internal Communication Survey 2023
684 September 04, 2023 ASEAN - INDO - PACIFIC - FORUM (AIPF), Implementation of the ASEAN Outlook on-the Indo Pacific
685 September 05, 2023 Providing Financial Education for the Diaspora in Japan, BNI was appreciated by the OJK and the Embassy
686 September 05, 2023 Happy Customer Day 2023
687 September 05, 2023 ASEAN Summit Day 1, Here is BNI's Vision
688 September 06, 2023 Showcasing at AIPF 2023, BNI Demonstrates Digital Transformation Achievements
689 September 06, 2023 Successfully Taking Advantage of AIPF 2023 Momentum, BNI Locks Two MoUs
690 September 07, 2023 BUMN Deputy Minister Rosan Appreciates BNI Mobile Banking at AIPF 2023
691 September 07, 2023 Commitment to Implementing Sustainable Business, Hibank Won Top GRC Award 2023
692 September 07, 2023 AIPF 2023: BNI Views ASEAN as a Source of Growth
693 September 07, 2023 AIPF 2023 MSME Business Matching, BNI Xpora Collaborates with Seoul Trade Attaché
694 September 07, 2023 BNI Exhibits hibank at AIPF 2023, this is an Opportunity for the Indonesian MSME Segment
BNI CorpU TV Knowledge Supplement, Anti Fraud Awareness "Preventing Fraud in Banking by Creating a System
695 September 07, 2023
that Supports an Anti Fraud Culture"
696 September 08, 2023 Strengthening Digital Financial Inclusion, Hibank Holds Cyber Security Literacy in Lampung
697 September 08, 2023 BNI Collaborates with BPD Lampung to Issue Indonesian Credit Card for Government Segment
698 September 08, 2023 Encouraging Digital Transformation, ASEAN-BAC 2023 Launches 8 Heritage Projects
699 September 09, 2023 Making Dutch Diaspora Transactions Easier, BNI Praised by Ambassador
700 September 10, 2023 Go Global Campaign, BNI Supports Ghea Resort and Cover Me Not in New York
701 September 10, 2023 Encouraging the Potential of Indonesian Culture to Go Global, BNI Supports Batik in Algiers 2023
702 September 11, 2023 Diaspora Develops Business in Amsterdam, BNI Ready to Support
703 September 12, 2023 BUMN Heroine Goes To UI Campus
704 September 12, 2023 Kriyanusa: Starting an Export Business is hassle-free and safe for MSMEs
705 September 13, 2023 Beware of Fraud! Increase in Transaction Rates on behalf of BNI
706 September 13, 2023 Special Talkshow Kriyanusa 2023: Starting a Hassle-Free and Safe Export Business for MSMEs
707 September 13, 2023 BNI Again Supports BNI Indonesia Masters 2023, the Biggest Golf Tournament in Indonesia
708 September 14, 2023 BNI - Batik Air Online Travel Fair 2023
709 September 14, 2023 BNI and UI Launch Campus Financial Ecosystem Technology Platform
710 September 14, 2023 Strengthening Support for Women's MSMEs, BNI Presents Pertiwi Indonesia at Kriyanusa 2023
932 From Local to Global
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Practices Governance Responsibility Commitment Statements
No. Date Headline
711 September 15, 2023 BNI Holds Srikandi BUMN Goes to Campus, Invites UI Students to Be Ready to Transform into Global Talent
712 September 15, 2023 BNI Assists MSMEs Upgrade, Starting a Hassle-Free Export Business
713 September 15, 2023 Appreciating 12 Outstanding Students of STIKES Purworejo Regency Government, BNI Gives Scholarships
714 September 15, 2023 Can You Get Calls From Overseas Area Code Numbers? Don't pick up, it's a scam!
715 September 16, 2023 Continuing Griya's Growth, BNI Increases Housing Options with Jabodetabek LRT Access
716 September 16, 2023 Gelegar Auction Goes to Surabaya, BNI and DJKN East Java Auction 77 Assets
717 September 17, 2023 It's getting easier, Diaspora in Amsterdam can open a BNI account via BNI Mobile Banking
718 September 17, 2023 Do's and Don'ts for Travelers to Avoid Damaging Nature
719 September 17, 2023 Jakarta Marathon 2023 is held again, BNI and Hibank are the main sponsors
720 September 18, 2023 Make it easier for Diasporas, open a BNI account via BNI Mobile Banking
721 September 18, 2023 Indonesia is the overall champion of the Hong Kong Open 2023
722 September 18, 2023 Promotion of Local Products Go Global, BNI Brings MSMEs to the CAEXPO 2023 Exhibition in China
723 September 19, 2023 Growth Trend Continues, BNI Optimistic of Expansive Credit
724 September 19, 2023 BNI EGMS Approves Stock Split Ratio 1:2
725 September 20, 2023 BNI Won "The Best Overall Big Caps" at the 14th IICD Corporate Governance Award 2023
726 September 21, 2023 Targeting Japanese Premium Dining Lovers, BNI and JCB Launch the BNI JCB Ultimate Card
Xpora Series 2023 Webinar: Let's Find Out Export Procedures & Conditions and How International Courier and
727 September 21, 2023
Forwarding Services for MSMEs Go Export
728 September 21, 2023 Make Life Easier and Practical, These are the Benefits of AI in Everyday Life
729 September 21, 2023 Targeting Japanese Premium Dining Lovers, BNI and JCB Launch the BNI JCB Ultimate Card
730 September 21, 2023 BNI ATM Makes it Easier to Withdraw Cash for Migrant Workers in Hong Kong
731 September 22, 2023 Increasing Financial Inclusion in Hong Kong, BNI Acquires 18 thousand Accounts
732 September 22, 2023 Implementing a Green Economy, BNI Empowers Environmentally Friendly MSMEs
733 September 23, 2023 Remaining Positive, BNI Forex Transactions Grow 13%
734 September 23, 2023 Meeting the Diaspora in Hong Kong, BNI, Dukcapil and BPJS Employment Commit to Providing the Right Solution
735 September 23, 2023 BNI Supports the Socialization of NIT and IKD Dukcapil to the Diaspora in Hong Kong
736 September 23, 2023 BNI Won the Most Transformative Digital Banking Communication Strategy Award at the 2023 Detikcom Awards
737 September 24, 2023 Developing Go Global Digital Ambassadors, BNI Embraces PPI Hong Kong
738 September 24, 2023 Dukcapil Appreciates BNI for Providing Convenience for Diaspora in Hong Kong
739 September 24, 2023 Become a Diaspora Liaison and PMI Get Job Protection, Bpjamsostek Appreciates BN
BNI, Dukcapil, and Bpjamsostek Make It Easier for Hong Kong Diaspora and Migrant Workers to Have Accounts
740 September 24, 2023
and Employment Protection
Strengthening the Socialization of Financial Services in Hong Kong, BNI Has the Potential to Work with 168
741 September 25, 2023
Thousand Diaspora
742 September 25, 2023 Stock Split Makes Shares More Liquid, BNI Targets Young Investors
“Launching of the Employee Home Ownership Collaboration Program with Ciputra Group through the Employee
743 September 26, 2023
Loan 2.0 Mechanism
744 September 26, 2023 BNI Assisted Ministry of Education and Culture Distribute More than IDR 1.8 T of PIP Funds
745 September 27, 2023 Socialization of opening savings using IKD/NIT and BPJS TK payments via BNI Mobile Banking abroad
746 September 27, 2023 Launching Integration and New Appearance of ATM Link, Minister Erick Asks BNI to Integrate Diaspora
747 September 27, 2023 Study Visit CRDB Bank Tanzania, BNI Invites Waste Bank Savings for Sustainable Banking
748 September 27, 2023 Tips for choosing a business location to make more money
749 September 28, 2023 BNI and BI Central Java educate Eclat Textile International workers on the use of QRIS
750 September 28, 2023 Expanding Agen46, BNI Collaborates with Kinarya Selaras Solusi
Reducing Pollution in Jakarta, Erick Plants 100 Thousand Trees Through the Mutual Cooperation Program to Give
751 September 28, 2023
Trees
Supporting the Development of the Sanur Special Economic Zone, BNI Signs Credit Agreement for Hotel
752 September 28, 2023
Revitalization
753 September 29, 2023 Indonesia Incorporated Website Launched
754 September 30, 2023 So get hurry investors, BBNI shares set an all-time record
755 September 30, 2023 Pancasila Unifying the Nation Towards an Advanced Indonesia
756 October 01, 2023 BNI CorpU TV Supplement, Period 02 October to 06 October 2023
757 October 01, 2023 BNI CorpU TV Knowledge Supplement: Launching BNI Smarter Wholesale Corner
758 October 02, 2023 Proactive Commitment in the Carbon Exchange, BNI Purchases 40,000 Carbon Units
#GotongRoyongBoyongPohon
759 October 02, 2023
BNI Hi-Movers, come on, get a prize by using Twibbon #GotongRoyongBoyongPohon
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 933
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
No. Date Headline
760 October 03, 2023 BNI CorpU TV Knowledge Supplement: Coronary Heart Disease "Prevention and Treatment"
761 October 03, 2023 BNI Batik Air Travel Fair
762 October 03, 2023 BNI BI-FAST transactions grow 900%
763 October 03, 2023 BNI Fully Supports the Batik Palace Performance to Commemorate National Batik Day
764 October 03, 2023 BNI Encourages Financial Literacy in Children and Adolescents
765 October 03, 2023 BNI Supports Student Level Basketball Tournament Through Purworejo Basketball League 2023
BNI CorpU TV Knowledge Supplement: BNI ESG (Environmental, Social, and Governance) and the BUMI Program
766 October 04, 2023
as a Form of BNI Support for Achieving a Green Economy
767 October 04, 2023 BBNI Stock Split Process Records Highest Record of All Time, This is the Opinion of Observers
768 October 04, 2023 Inacraft On October 2023, BNI Invites MSMEs to Go Global
769 October 04, 2023 BNI X Inacraft on October 2023
770 October 04, 2023 Indonesia Incorporated Website Launched
771 October 05, 2023 BNI is optimistic that Indonesia's economic fundamentals are still solid
BNI CorpU TV Knowledge Supplement: Digital Transformation Mindset Series "Maximizing Work Productivity With
772 October 05, 2023
ChatGPT"
773 October 05, 2023 Proactive Commitment in the Carbon Exchange, BNI Purchases 40,000 Carbon Units
774 October 06, 2023 Webinar "BNI Promotes MSMEs to Go Global"
775 October 06, 2023 Inacraft On October 2023, These Are Two MSMEs Fostered by BNI Xpora Visited by the President
776 October 06, 2023 BNI CorpU TV Knowledge Supplement: Race Talk Series: Elevate Bank Performance Through PMS 3D
777 October 06, 2023 New BBNI Prices After Stock Split Starting from IDR 5,200
778 October 07, 2023 BUMN Houses BNI Presents Sustainable MSMEs at Inacraft On October 2023
779 October 08, 2023 Encourage MSMEs to Export, These are BNI Xpora's Tips
780 October 08, 2023 New Price for BBNI Shares, BNI Gets Positive Review
781 October 09, 2023 Ministry of BUMN Appreciates BNI Xpora for Helping MSMEs Export
782 October 09, 2023 Receiving a Global Bank Mandate from Minister Erick Thohir, Here is BNI's Strategy to Encourage MSME Exports
783 October 10, 2023 BNI Supplement Knowledge BNI CorpU Tv, Customer Protection to Elevate Customer Experience
784 October 10, 2023 Carrying out the Go Global Mission, BNI's Foreign Exchange from Exports Increases 66%
785 October 11, 2023 Strengthening Consumer Protection Aspects, OJK Appreciates BNI
BNI CorpU TV Knowledge Supplement: International Desk Series Charting 50 Years of Indonesia - South Korea
786 October 11, 2023
Diplomatic Relations "Strategy to Seize Future Prospects"
787 October 11, 2023 BNI Showcases Digital Banking Transformation and Innovation at Experience Indonesia London 2023
788 October 12, 2023 BNI Celebrates the 2023 Mandalika MotoGP with Ticket Discount Offers
789 October 13, 2023 BNI is Committed to Supporting Equality for People with Disabilities
790 October 13, 2023 Immediately have a BNI Batik Air Co-Brand Debit Card
791 October 13, 2023 BNI and Batik Air Hold First Travel Fair, Offer Various Ticket Promos
792 October 13, 2023 Maintaining Mental Health, BNI Supports BUMN 1,000 People Tell Their Stories
793 October 14, 2023 Financial Literacy is the Key to Free from Online Loan
794 October 14, 2023 Stop Bullying! These Are the Things That Must Be Done
795 October 14, 2023 Strengthening the Food Security Industry, BNI Becomes Lead Arranger for Pusri Investment of IDR 9.32 trillion
796 October 14, 2023 First State-Owned Bank IPO, BNI Assets Reach More Than IDR 1,000 trillion
797 October 15, 2023 15% discount on purchasing official 2023 Mandalika MotoGP merchandise using a BNI card
798 October 16, 2023 Carrying out the Go Global Mandate, BNI Strengthens 3 Strategic Values
799 October 16, 2023 BNI and UKI Collaborate on Higher Education Financial Ecosystem Program.
800 October 16, 2023 Realization of Collection & Distribution for the Period January to August 2023
801 October 17, 2023 BNI CorpU TV Knowledge Supplement: Webinar Xpora Series 2023 "Story of Inspiration for MSMEs with BNI Xpora"
802 October 17, 2023 BNI Xpora Becomes a Bridge for Indonesian MSMEs with Exporters from the Netherlands
803 October 17, 2023 BNI Investor Daily Summit 2023 "Sustainable Growth, Global Challenges"
804 October 17, 2023 Power Lunch Money Talks: Building Digitalization of Financial Services for Workers at IKN
805 October 18, 2023 BNI CorpU TV Knowledge Supplement "Symptoms, Diagnosis and Therapy in Stroke Cases"
806 October 18, 2023 Collaboration between BNI and Ciputra Group BNI Employee Housing Program
807 October 18, 2023 Purchasing Whoosh Fast Train Tickets can be done at BNI Mobile Banking
808 October 18, 2023 Appreciation of Sales Performance of BNI and JCB Hold Event Trip to Japan
BNI CorpU TV Knowledge Supplement: Padjadjaran University Public Lecture "Transformation of Digital Services
809 October 18, 2023
in the World of Banking"
934 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No. Date Headline
810 October 19, 2023 Staff Get Discount Bancassurance Program
811 October 19, 2023 Supporting the Digitalization of MSMEs, BNI Builds Synergy with Amartha
812 October 20, 2023 BNI Investor Daily Summit 2023
813 October 20, 2023 Support Market Digitalization Through Agen46, BNI Collaborates with Asparindo
814 October 20, 2023 BNI Consistently Provides Support for the Indonesian Diaspora
815 October 21, 2023 BNI President Director Won Best Performance CEO 2023
816 October 21, 2023 Through BNI Xpora, hundreds of MSME products enter the Dutch market
817 October 22, 2023 Digital Traces Can Be Traced, Here's the Ethics of Commenting on Social Media
818 October 22, 2023 Hibank Jakarta Marathon 2023, BNI Pushes Hibank to the Global Stage
819 October 23, 2023 BNI CorpU Tv Knowledge Supplement: Prosperity in Old Age, It's Not a Question of Let It Be Later, But How It Will Be"
820 October 24, 2023 Watch the BNI Investor Summit, the Largest Economic and Investment Forum in Indonesia
821 October 24, 2023 Sustaining Indonesian Growth Amidst Global Tensions
822 October 24, 2023 BNI Investor Daily Summit 2023, this is President Jokowi's message
823 October 24, 2023 Digital Economy: New Sources of Growth
824 October 25, 2023 BNI Investor Daily Summit 2023, BNI President Director Optimistic that Indonesia's Economy is Getting Stronger
825 October 25, 2023 The Most Beautiful Investment Conference, BNI Investor Daily Summit 2023 Encourages a Sustainable Economy
826 October 25, 2023 BNI Investor Daily Summit 2023, BNI President Director Calls Indonesian Banking Resilient
827 October 26, 2023 BNI Investor Daily Summit 2023, BNI Strengthens Digital Economic Development
828 October 26, 2023 BNI Investor Daily Summit 2023, BNI Reveals Strategy to Succeed MSMEs on the Global Stage
829 October 26, 2023 BNI Investor Daily Summit 2023, Jokowi Visits BNI's MSME Fostered Booth
BNI Investor Daily Summit 2023, Government Encourages Strengthening the Digital Economy and Creating Young
830 October 27, 2023
Entrepreneurs
BNI Investor Daily Summit 2023, Total BNI Green Bond Emission Reduction Reaches 230 Thousand Tons of CO2 per
831 October 27, 2023
Year
832 October 27, 2023 4 Years of Leadership of the Minister of BUMN, Here is BNI's Corporate Action
833 October 28, 2023 BNI Investor Daily Summit 2023
834 October 28, 2023 Strengthening Business in Eastern Indonesia, BNI Collaborates with Bank Sulselbar
835 October 28, 2023 Improving Community Welfare, BNI Strengthens Tourism Village Development
836 October 30, 2023 BNI and BEI Launch Capital Market Literacy and Inclusion for 10,000 Banking Industry Employees
837 October 30, 2023 BNI Xpora Makes Seaweed Exports Easy
838 October 30, 2023 BNI Indonesian Master 2023
839 October 31, 2023 BNI Won Award as a Bank Driving Inclusive Finance for People with Disabilities
Accelerating Credit and Profit Growth, While Prioritizing Prudential Aspects in Risk and Liquidity Management
840 October 31, 2023
Amidst Macroeconomic and Geopolitical Dynamics
841 November 01, 2023 Indonesia Won 2 trophies at French Open 2023
"Money Talks Power Lunch": BNI President Director Explains Strategy for Maintaining Performance in the Midst of
842 November 02, 2023
Global Uncertainty
843 November 02, 2023 Cybercrime is Increasingly Varied, Here Are Easy Tips to Increase Digital Literacy!
844 November 02, 2023 BNI Foreign Office Credit Grows 10.8%
845 November 03, 2023 Touch Transaction Volume IDR 5,017 trillion, BNI Strengthens BNIDirec
846 November 03, 2023 Increasing MSME Business Capacity, BNI Collaborates with ITPC Osaka and the Indonesian Embassy in Tokyo
847 November 03, 2023 Optimal Revenue Performance, BNI Believes Shares Continue to be Appreciated
848 November 04, 2023 BNI Records Increase in Mobile Banking Users of Up to 20.9%
849 November 04, 2023 Entering the Political Year, BNI is Optimistic that the Investment and Business Climate Will Remain Conducive
850 November 05, 2023 BNI Siap Ambil Bagian Dalam Rangka Sukseskan Pembangunan IKN
BNI is Ready to Take Part in the Success of IKN Development
851 November 05, 2023
Economic Growth Momentum Continues, BNI Optimistic Credit Meets Target
852 November 05, 2023 BNI CorpU TV Knowledge Supplement: Global Mindset Series #4 "How Does the World See Indonesia"
853 November 06, 2023 BNI Appreciates Sean Gelael Achieves Runner Up Achievement in Bahrain
854 November 06, 2023 Supporting ESG and Renewable Energy, BNI Holds Sharing Session for BNI Hi-Movers
855 November 06, 2023 Up to 30% Discount Promo for U-17 World Cup Tickets with BNI VISA Credit Card
856 November 07, 2023 BNI CorpU TV Knowledge Supplement: Healthy Talk Series "Hide Healthy with Balanced Nutrition"
857 November 08, 2023 Final Foreign Transaction Program 2023
858 November 09, 2023 CEO Networking 2023, BNI Supports Sustainable Investment in Indonesia
Through BNI, the Minister of State-Owned Enterprises Believes that Diaspora and Migrant Workers Will No Longer
859 November 09, 2023
Be Underestimated
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 935
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2023 Management Company Management Discussion and Business Support
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No. Date Headline
Webinar on the Role of Services in Mitigating Operational Risk and Maintaining Company Reputation and
860 November 09, 2023
Graduation Frontliner Academy Season 1
861 November 09, 2023 Observers Value BNI's Performance as Very Good in the Midst of Global Economic Challenges
862 November 10, 2023 Collaboration for the Earth, BNI & WWF Indonesia launches the new face of the BNI-WWF Credit Card
863 November 10, 2023 Digital Banking Pioneer, BNI Strengthens API Services
864 November 10, 2023 BNI Collaborates with UNHAS Expansion of Campus Financial Ecosystem Program collaboration
865 November 10, 2023 BNI Again Won Gold Rank Award at ASRRAT 2023
866 November 11, 2023 Home VAT Incentive, BNI Griya Optimistic of Performance Improvement
867 November 13, 2023 A Card For A Change, A Hope For Nature
868 November 13, 2023 Heroic Spirit, hibank is here to support MSMEs #everydayhiro
BNI CorPU TV Knowledge Supplement: Facing Challenges "Practical Tips for Managing Stress in Career and
869 November 13, 2023
Personal Life"
870 November 14, 2023 Enlivening FIFA World Cup U-17, BNI Gives Ticket Purchase Promo Up to 30%
871 November 14, 2023 Legitimate! Indonesia Becomes Permanent Member of FATF
872 November 15, 2023 Maintaining Sustainable Performance, BNI Won Two The Finance Awards
873 November 15, 2023 Bringing the Spirit of Going Global, BNI Indonesian Masters is Ready to be Held
874 November 15, 2023 Order ST011 Now at BNI Mobile Banking
875 November 15, 2023 Maintaining Sustainable Performance, BNI Won Two The Finance Awards
876 November 16, 2023 Maintaining Sustainable Performance, BNI Won Two The Finance Awards
877 November 17, 2023 Tri Pakarta is Increasingly Competitive in the Insurance Industry
878 November 17, 2023 BNI Indonesia Masters Runs Tightly, Gaganjeet Bhullar Leads Position
879 November 18, 2023 Effective Tips for Dealing with Negative Content for Young People Nowadays
880 November 18, 2023 BNI Indonesian Masters 2023, Kevin Akbar Passes the Cut Off
881 November 18, 2023 BNI Hi-Movers' Neutrality in the 2024 Election on Social Media
882 November 18, 2023 Scrambled Match Pro Am BNI Indonesian Master 2023
883 November 19, 2023 Third Round of BNI Indonesian Masters, Puig Soars and Jonathan Secures Position
884 November 20, 2023 BNI-Ministry of Health Provides Equipment Assistance for doctorSHARE Floating Hospital
885 November 20, 2023 Successfully Developing Digital Banking Services, BNI API Portal Won 2023 DevPortal Awards
886 November 21, 2023 Gaganjeet Bhullar Won BNI Indonesia Masters 2023
887 November 22, 2023 Supporting BUMN Transformation, BNI Increases Credit to BUMN
888 November 23, 2023 BNI CorpU TV Knowledge Supplement: BERANI (Boosting Merchant Performance)
889 November 23, 2023 BNI Subsidiary Companies Grow Positively Along with the Transformation Program
890 November 24, 2023 Realization of Collection & Distribution for the Period January to September 2023
891 November 24, 2023 Share Your Experience WIth Wholesale Corner
892 November 24, 2023 BNI and Ringkas Collaborate to Make It Easier for People to Get a House
893 November 25, 2023 BNI Promotes the Equator Coffee Trail Program
894 November 25, 2023 BNI Hi-Movers, who likes to take a nap when the weekend arrives?
895 November 25, 2023 MSMEs are vulnerable to being caught in illegal loans, here are tips to avoid it
896 November 25, 2023 Encouraging MSMEs to Go Global, BNI Strengthens the Xpora Program
897 November 26, 2023 Targeting the South Korean and Japanese markets, BNI and BI develop Xpora
898 November 26, 2023 BNI Participates in the 2023 Public Expose Live Event
899 November 26, 2023 Strengthening Indonesia-Australia Relations, BNI Supports Indonesia by the Harbor
900 November 26, 2023 Preventing Blindness, BNI Holds Cataract Surgery in Eastern Indonesia
901 November 28, 2023 Solid Fundamentals, BNI Targets More Optimal Profitability Levels
902 November 28, 2023 BNI Won the 2022 Annual Report Award in the BUMN Finance Category
903 November 29, 2023 Dividends are part of BNI's appreciation for shareholders
904 November 29, 2023 MSMEs must be adaptive and continue to compete in the digital era, this is a strategy that can be implemented!
905 November 29, 2023 Beware of Money Mule, a method of account fraud by giving gifts first
906 November 29, 2023 Commemorating the 11th Anniversary, BNI 46Cyclist Holds Gowes and Fun Bike
907 November 29, 2023 BNI Supports Trisakti Technopreneurship Towards a Green Campus
908 November 29, 2023 Supporting Worklife Balance, BNI Holds Basketball Competition for Head Office Employees
909 November 30, 2023 LPS #InIndonesia Travel Fair 2023
910 December 01, 2023 Appearing with a New Face, BNI Emerald is Ready to Become the Best in the Wealth Management Industry
911 December 01, 2023 BNI Finance Records Increase in New Financing of IDR 1.8 Trillion
936 From Local to Global
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No. Date Headline
912 December 01, 2023 Boosting North Sulawesi's Economy and Tourism, BNI Supports IWWF Asia Wakefest Minahasa 2023
913 December 01, 2023 BNI x IMBEX 2023
914 December 03, 2023 BNI Encourages Movement of Indonesian Tourists at LPS #DiIndonesiaAja Travel Fair 2023
Optimalkan Momentum Akhir Tahun, BNI Dorong Pengembangan Segmen UMKM
915 December 03, 2023
Optimizing End of Year Momentum, BNI Encourages Development of the MSME Segment
916 December 04, 2023 Successful in Financial Aspect and Social Impact, BNI Received the Best CEO ofThe Most Sustainable Bank Award
917 December 05, 2023 PROJECT MANAGEMENT - Agile Way to Prepare New Year's Resolution Mindset
918 December 06, 2023 Create Social Value, 3 Things You Must Have to Become a Sociopreneur
919 December 06, 2023 BNI Spreads Attractive End of Year Promos, Holidays Become More Economical
920 December 07, 2023 Successfully Facing the Crisis, BNI Won 5 Awards
921 December 07, 2023 No need to panic, here are the things you need to know about pneumonia and how to prevent it
922 December 08, 2023 Appreciating Customers, BNI and Hypermart Collaborate Through the BNI Shopping Race Program
923 December 08, 2023 End of Year December Promo (PDKT)
924 December 08, 2023 LIVE! Update your BNI Mobile Banking Application to the Latest Version 5.11
925 December 09, 2023 Happy World Anti-Corruption
926 December 09, 2023 BNI Prepares Cash Funds of IDR 22.02 Trillion to Meet Christmas and New Year Service Needs
927 December 10, 2023 So that life doesn't get boring, don't be fooled by fake ones
928 December 11, 2023 Special Promo on Samsung EPP with BNI Credit Card
929 December 12, 2023 BNI Supports OJK to Strengthen Financial Literacy
930 December 13, 2023 BNI and XL Axiata Launch BNI – XL PRIORITAS Credit Card Co-Branding Product
931 December 13, 2023 BNI Won 3 Awards from Bank Indonesia
932 December 14, 2023 Christmas Worship and Celebration 2023: Joy To The World
933 December 14, 2023 BNI Reputation Management, Navigating Social Media and Digital Presence
934 December 15, 2023 Innovative in Campus Services, BNI Won 2 Kemendikbudristek Awards
935 December 15, 2023 Senayan City Whimsical Festival event
936 December 15, 2023 Digital Era Transformation and Its Influence on Banking Customers
937 December 16, 2023 BNI Won ESG-Driven GCG Commitment & Wholesale Digital Channel Award
938 December 16, 2023 BNI Finance Again Receives IDR 400 Billion Fund Injection from BNI Bank
939 December 16, 2023 Easy and Practical, Order & Pay for WHOOSH Fast Train Tickets at LifeStyle BNI Mobile Banking
940 December 18, 2023 Growing 20%, BNI Improves End of Year BNIDirect Performance
941 December 18, 2023 BNI Let's Go Kaliber – Dec 2023
BNI CorpU Tv Knowledge Supplement: Maintenance of Risk Management Certification (SMR) Qualification Level 4
942 December 18, 2023
(Equivalent to Level 1)
943 December 18, 2023 BNI Shares Christmas 2023 to Help the Welfare of People in Need
3D Performance Management System (PMS): Performance Calculations Are Now More Inline Bank Wide, Anti
944 December 18, 2023
Double-Counting
945 December 19, 2023 BNI Agen46 Reaches 175 Thousand, DPK Reaches IDR 2.98 Trillion
946 December 19, 2023 Bringing Go Global Services and Digital Banking Cafe BNI Receives Appreciation from Erick Thohir
947 December 20, 2023 Celebrate Christmas, BNI Conveys the Spirit of Joy to the World
948 December 20, 2023 Achieving Informative Predicate, BNI Receives 2023 Public Information Openness Award
949 December 21, 2023 End of year staycation, Here is the BNI promo
950 December 22, 2023 Shopping for anything becomes easier with 0% installments on a BNI credit card
951 December 23, 2023 Transforming BNI into a Game Changer in Digitalization and Transaction Services
952 December 23, 2023 BNI Offers Woosh Ticket Purchase Promo Starting from IDR 200 Thousand
953 December 23, 2023 BNI Optimistic of Resilient Performance in 2024
954 December 23, 2023 Effective tricks for anti-traffic jams during long weekends
955 December 24, 2023 BNI Offers Woosh Ticket Purchase Promo Starting from IDR 200 Thousand
956 December 24, 2023 Encouraging Economic Recovery, BNI Continues to Serve KUR and BWU during the 2023 Christmas Holidays
957 December 24, 2023 Spread the Joy of Christmas by Sharing
958 December 25, 2023 Merry Christmas and New Year 2024
959 December 25, 2023 Make Precious Moments More Special with Memorable Gifts for Christmas and New Year
960 December 25, 2023 The meaning behind the colors red and green in every Christmas decoration
961 December 26, 2023 In the spirit of Christmas and New Year, this is the BNI Digital Transaction Channel
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 937
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
BNI E-MAIL, WHATSAPP & SMS GREETINGS
Internal communication tools in the form of WhatsApp, e-mail and BNI SMS Greetings, consist of:
1. Corporate information that is bank wide and high level conveyed by the Board of Directors to all employees (Newsletter);
2. Bank wide and more technical corporate information conveyed by the Corporate Secretary Division to all employees
(Corporate Info);
3. Information related to HC and of a technical nature that must be conveyed immediately by the HCS dan HCE Division
to all employees (HR Message);
4. Other information that is bank wide but not related to marketing, products or services.
Throughout 2023, the number of BNI Greeting e-mails will be 442 (four hundred and forty two) times. The list of BNI
Greet email topics includes the following:
No. Subject E-mail
1 BNI Greets - BNI Shares Rise 36.67% Throughout 2022, Ready to Make Achievements in 2023
2 BNI Greets - Supports Economic Recovery, BNIDirect Transactions Grow Positively
3 BNI Greets - Encouraging Ecosystem Digitalization, BNI Won 2 International DevPortal Awards 2022
4 BNI Greets - Supporting Indonesian Sports, BNI Launches Jakarta Volleyball Team BNI46
5 BNI Greets - Challenge "BNI Hi-Movers Wrapped 2022"!!! Headlines
6 BNI Greets - Save on Monthly Shopping with BNI Rewards Points
7 BNI Greets - BUMN's Service to Gunungsitoli, BNI Enlivens MSME Bazaar and Cheap Market for the People
8 BNI Greets - Transforming into a Digital Bank, Bank Mayora GMS Introduces New Management
9 BNI Greets - Encouraging MSME Ecosystem to Go Global, BNI Relies on KUR Allocation of IDR 36.5 Trillion
10 BNI Greets - BNI's role in promoting national sports is appreciated by the Minister of Youth and Sports
11 BNI Greets - K-Store Challenge Program 2023
12 BNI Greets - Targeting Millennial Executives, BNI Emerald holds the Next Gen Community 2023 event
13 BNI Greets - Indonesia Metaverse Show 2023
14 BNI Greets - Exciting January BNI Multifinance Promo (New Spirit)
15 BNI Says Greetings - BNI & LOTTE Mart Launch New Design and Features of Contactless BNI LOTTE Card
16 BNI Says Greetings - BNI Good Luck #GaPakeNanti
17 BNI Says Greetings - BNI Recorded Highest Profit in History, Transformation and Innovation Are Key
18 BNI Says Greetings - Successful Transformation, BNI Achieves Satisfactory Service Predicate
19 BNI Greets - Indonesian Badminton National Team Struggling in the 2023 Daihatsu Indonesia Masters Final
20 BNI Welcomes - Optimism for the Year of the Rabbit, BNI Socializes 3 Product Champions to Customer
21 BNI Greets - Expanding Regional Digitalization, BNI and Cilegon City Government Collaborate on Banking Services and Smart City Program
22 BNI Greets - Indonesia Successfully Won 2 Champion Titles at the 2023 Indonesia Masters
23 BNI Greets - Focus on Developing Digital Business, BNIDirect and BNI Mobile Banking Users Grow Rapidly
24 BNI Greets - Knowledge Supplement: Data Culture The Series: Data Leads
25 BNI Greets - Special Promo for Pre Order Samsung Galaxy S23 Series 5G with BNI Credit Card
26 BNI Greets - Increase the Use of Mobile Banking, BNI Gives Out Prizes for 21 Cars and 212 Motorbikes
27 BNI Greets - Special Promo for Pre Order Samsung Galaxy S23 Series 5G with BNI Credit Card
28 BNI Greets - Knowledge Supplement: Set Yourself Up for Financial Freedom
29 BNI Greets - Knowledge Supplement: Socialization of Coordinating Ministerial Decree No. 1 and No. 2 of 2023 regarding People's Business Credit (KUR
BNI Greets - Appreciating Athletes with Achievements at the 2023 Indonesia Masters, BNI and PBSI Ready to Escort Chico Cs to the
30
Badminton Asia Mixed Team in Dubai
31 BNI Says Greetings - National Press Day 2023, BNI Commits to Supporting Increasing Competency of Journalists
32 BNI Greets - AWARD SYMPHONY
33 BNI Greets - Fraud Awareness Series: It Will Happen to Me: Efforts to Develop Risk-Culture and Peer Review to Prevent Internal Fraud
34 BNI Greets - BNI Encourages 7 Transformation Strategies for 2023
35 BNI Says Greetings - BNI Releases Special TapCash Card NCT 127 '2 Baddies' Design
BNI Greets - BNI Business Meeting 2023, Indonesia Has an Important Role as Chair of ASEAN 2023, BNI Can Take Advantage of Business
36
Opportunities
37 BNI Greets - BNI Japan Airlines Travel Fair
38 BNI Greets - 2,000 Mangrove Seedlings for Bali
39 BNI Greets - Strengthening Socialization of Narcotics Abuse, BNI Collaborates with BNN RI
40 BNI Greets - Get to Know the Causes, Symptoms and How to Treat Diabetes in Children
938 From Local to Global
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No. Subject E-mail
41 BNI Greets - Want to Get Free Raisa Live In Concert Tickets?
42 BNI Greets - Inter-Unit Challenge: BNI Hi-Movers Cares About Waste
43 BNI Greets - Oppo Creativepreneur Corner 2023 Powered by BNI
44 BNI Greets - BNI and Ministry of PUPR Synergize to Build Smart Village Residential in the Capital City of the Archipelago
45 BNI Greets - Encouraging Creative Industries, BNI Supports Raisa Live in Concert Sponsorship
46 BNI Greets - Discipline Execution “Why Execution Matters?: Employee Engagement
47 BNI Greets - BNI – INACRAFT 2023 Promo
48 BNI Greets - BNI CERIA, Time to Change Car Now
49 BNI Greets - FSA and Bank Responsibilities in Consumer Protection to Increase Employee Anti-Fraud Awareness Understanding
50 BNI Greets - Appreciation of 2022 Performance Achievements
51 BNI Greets - Happy Pay Day BNI Hi-Movers!
52 BNI Says Greetings - Come to INACRAFT 2023
53 BNI Greets - Smart and Safe Investment Webinar with EMASKITA
54 BNI Greets - BNI President Director Won The Best CEO with Distinction 2022 Award
55 BNI Greets - Encouraging MSMEs to Go Global, BNI Supports Inacraft 2023
56 BNI Greets - Socialization of the Use of Digital Population Identity
57 BNI Greets - Discussion of Changes to the 16 Digit NPWP Format (Based on PMK 112 of 2022)
58 BNI Greets - BNI Emerald Market Outlook "Optimizing Financial Opportunities As Epicentrum of Growth"
59 BNI Greets - Winners of CC Racing 2023 January 2023 Period
60 BNI Greets - Hartadiana Abadi - BNI Roadshow
61 BNI Greets - Africa is Called the Continent of the Future for New Economic Growth, BNI Takes the Opportunity
62 BNI Greets - BNI CorpU TV Knowledge Supplement: The Importance of Good Records Management for BNI
63 BNI Greets - Smart and Safe Investment Webinar with EMASKITA
64 BNI Greets - CC Racing 2023 (Credit Card Race So Amazing)
65 BNI Greets - Expanding Digital Channel, BNI Inaugurates Banking Café at UGM
66 BNI Greets - Supporting the Electric Vehicle Ecosystem, BNI Prepares a Special Financing Program
67 BNI Greets - BNI Expo with RANS East Java Economic Acceleration
68 BNI Greets - Knowledge Supplement to Perpu No. 2 of 2022 (Job Creation)
69 BNI Greets - BNI Hi-Movers, Come Vote at the BNI GMS for Fiscal Year 2022
70 BNI Greets - BNIDirect Continues to Encourage Institutional Transaction Performance
71 BNI Greets - Hartadiana Abadi - BNI Roadshow
72 BNI Greets - Distributes IDR 7.3 Trillion Dividends, BNI Optimistic Performance Will Be More Positive in 2023
73 BNI Greets - Socialization of the BPJS Kindergarten Membership Registration Cooperation Program through BNI Agen46
74 BNI Greets - Ban on Buyback Transactions 2023
75 BNI Says Greetings - Boosting Transformation, BNI Optimistic that Performance Will Continue to Soar
76 BNI Greets - Indonesia Ensures One Champion Title at All England 2023
BNI Greets - BNI CorpU TV Knowledge Supplement: Discussion of the New Tax Regulations for 2023 “PP No. 44 of 2022”: Implementation of
77
VAT & PPnBM
78 BNI Says Greetings - BNI's Support for Indonesian Badminton Athletes Yields Results: Fajar & Rian Winners at All England 2023
79 BNI Greets - Welcoming the Nyepi Day of Saka New Year 1945, BNI Distributes Basic Food Packages and Temple Construction
80 BNI Greets - Quality Journalism Products, BNI Won Three Awards
81 BNI Greets - Discussion of the New Tax Regulations for 2023 “PP No. 49 of 2022”: Exempt and/or Not Collected VAT & PPnBM
82 BNI Greets - Senayan City The Gracious Ramadan
83 BNI Greets - Socialization & Utilization of the PaDi MSME Platform
84 BNI Greets - Welcoming Ramadhan, BNI Distributes 77,000 Basic Food Packages
85 BNI Greets - BNI and Ministry of PUPR Collaborate to Create Multifunctional Cards for Workers at IKN
86 BNI Greets - Digital Trend & Skill Series #1 : What Will Happen in 2023 & What Can We Do to Jump?
87 BNI Says Greetings - Benefits of the 2023 ASEAN Chairmanship Momentum, BNI is the Most Prospective
88 BNI Greets - BNI Overseas Branch Office Credit Distribution Grows Positively February 2023
89 BNI Greets - The Wisdom of Fasting in Forming Characters with Integrity
90 BNI Greets - Community of Practice (COP) and Community of Interest (COI) features in the Smarter Application
91 BNI Greets - Discussion of the New Tax Regulations 2023 (PP No. 50 of 2022): Procedures for Exercising Tax Rights & Fulfilling Tax Obligations
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No. Subject E-mail
92 BNI Greets - BNI, DJKN, and Ministry of ATR/BPN Collaborate to Hold Auction of Collateral Assets Owned by BNI
93 BNI Greets - Knowledge Supplement BNI CorpU TV: Health Education BNI Live X BCV: Beware of Strokes at a Young Age
BNI Greets - BNI CorpU TV Knowledge Supplement: Exploring the Secrets of the Winners of the OJK Financial Inclusion Competition
94
(KOINKU)
95 BNI Greets - Notification of Changes to the BNI DPLK System in 2023
96 BNI Greets - BNI CorpU TV Knowledge Supplement: "Working Secrets and Wisdom"
97 BNI Greets - BNI Fortune Program #GaPakeNanti
98 BNI Greets - BERKAH RAMADAN: "Share Happiness, Celebrate the Night of the Coming of the Al-Quran "
99 BNI Greets - BNI CERIA, Time to Change Car Now
100 BNI Greets - Winners of CC Racing 2023 for the February 2023 Period
101 BNI Greets - BNI CorpU TV Knowledge Supplement: Maintaining Personal Integrity by Increasing Faith and Piety
102 BNI Greets - Strengthening Collaboration, BNI and UGM Sign CFEST and KTM Co-Brand Cooperation
103 BNI Greets - THR Sale on Samsung EPP with BNI Credit Card
104 BNI Greets - BNI CorpU TV Knowledge Supplement: Maintaining Personal Integrity by Increasing Faith and Piety
105 BNI Greets - BNI Won Best Digital Brand Award 2023
106 BNI Says Greetings - BNI Invites Diaspora to Serve in Building the Country
BNI Greets - BNI CorpU TV Knowledge Supplement: Socialization of BPJS TK Registration for KUR Debtors as Implementation of
107
Coordinating Ministerial Decree No.1 of 2023
108 BNI Says Greetings - BNI Launches E-Magazine and Homecoming Map, Homecoming Travel Becomes Easy and Enjoyable with BNI
109 BNI Greets - BNI Supports National Food Security Through Millennial Smart Farming
110 BNI Greets - BNI Homecoming Post Facilitates Rest for Homecomers
111 BNI Says Greetings - Happy Eid Al-Fitr 1444 H, Jump Higher Carve Out Kindness
112 BNI Greets - Ensure Customers are Comfortable on Eid Holidays, BNI Operates 86 Outlets and 48 O-Branch
113 BNI Greets - Blood Donation - Dharma Santi BUMN 2023
114 BNI Greets - Get Emerald Staff
115 BNI Says Greetings - GET READY FOR BNI JAVA JAZZ FESTIVAL 2023!
116 BNI Greets - Controls 21% of Industry, DPLK BNI Collaborates with Semen Padang
117 BNI Greets - Momentum of Ramadan and Eid, BNI Tapcash is Getting Better
118 BNI Greets - Discussion of New Tax Regulations 2023 (PP No. 55 of 2022): Adjustments to Regulations in the Income Tax Sector
119 BNI Greets - Eid Al-Fitr 2023, BNI's Daily Remittance Activity Increases Rapidly
120 BNI Greets - Optimizing the KCLN Network, BNI is Optimistic that International Business will Grow Positively
121 BNI Greets - Digital Trend & Skill Series #2: Innovators Playbook: How to Create Great Products, Services and Experiences
122 BNI Greets - BNI Facilitates Indonesian Coffee Entrepreneurs to Appear at the London Coffee Festival
123 BNI Greets - Launching the 2023 BNI Action Program
124 BNI Greets - SER BNI Provides Social and Environmental Impact
125 BNI Greets - BNI CorpU TV Knowledge Supplement: Maintaining Spine Health that is Effective and Easy to Do
126 BNI Greets - BNI Records LCS Transaction Growth of 44.2%
127 BNI Greets - Spurring BNIDirect Growth, BNI Optimizes KCLN Network
128 BNI Greets - Come on, immediately vote for the IKN Nusantara logo of your choice
129 BNI Says Greetings - Go Global BNI, Chocolate Business from Bali Goes Global
130 BNI Greets - Ready to Win the 2023 Sudirman Cup, BNI and PBSI Release the Indonesian Team
131 BNI Greets - Supporting the Capital Market Ecosystem, BNI Holds a Capital Market Workshop
132 BNI Greets - BNI's Foster Partners Attract Erick Thohir at the 2023 ASEAN Summit
133 BNI Greets - BNI Won Best Customer Experience Predicate
134 BNI Greets - Winners of K-Store Challenge 2023 Period 1
135 BNI Greets - RACE Talk Series: Prime Customers
136 BNI Greets - Information regarding the Prohibition of BBNI Share Transactions during the Share Buyback Period ("buyback")
137 BNI Greets - BNI-TBIG Synergy, BNI's Commitment to Support Telecommunication Infrastructure
138 BNI Greets - AKHLAK Series: Managing Energy (For Happiness & Optimistic)
BNI Greets - Optimizing the Momentum of Passenger Traffic Growth, Garuda Indonesia Online Travel Fair (GOTF) is Held Again Presenting
139
Ticket Discounts of Up to 80%
140 BNI Greets - Singing Challenge For Java Jazz 2023
141 BNI Greets - BNI Java Jazz Ready to Be Held in June, Fariz RM and Vina Panduwinata Provide Refreshment at JJOTM in Sarinah
142 BNI Greets - User Satisfaction Survey (USS) Wave -1
940 From Local to Global
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No. Subject E-mail
143 BNI Greets - Get to know @dinegeri.orang, the Largest Indonesian Diaspora Community Made by BNI
144 BNI Greets - BNI Java Jazz Festival 2023 Ticket Purchase Promo with BNI Mobile Banking
145 BNI Greets - BEE Awards (BNI Excellence Employee Award)
146 BNI Greets - Full of Attractive Rewards, BNI AKSI 2023 Officially Launched
147 BNI Greets - PPI Dunia Collaborates with BNI to Hold Alumni Connect
148 BNI Greets - Officially Launched, Hibank Focuses on the MSME Segment
149 BNI Greets - BNI UI Half Marathon 2023, Greener and More Sterile
150 BNI Greets - National Conference XII SP BNI Appoints AIfri Hamonangan as General Chairperson for the 2023-2026 Period
151 BNI Greets - Opens PPI World Alumni Connect, Vice President Asks Young Generation to Encourage Spirit of Building the Country
152 BNI Greets - Embracing World Students, BNI Appreciated by KBUMN
153 BNI Greets - Launch of the Archipelago Capital Logo
154 BNI Greets - Project Management: Boost Your Achievement with Agile Mindset
155 BNI Greets - Ceremony to Commemorate the Birth of Pancasila in 2023
156 BNI Greets - Government Launches New Logo for Archipelago Capital
157 BNI Greets - Mario Biondi, Stephen Sanchez, and Max Admit They Can't Wait to Perform at BNI Java Jazz 2023
158 BNI Greets - BNI Java Jazz Festival 2023 Becomes Momentum to Increase Tapcash Digital Transaction
159 BNI Greets - BNI Java Jazz Festival 2023, Don't Miss the Attractive Promo
160 BNI Greets - Knowledge Supplement BNI CorpU TV: Gadget Addiction in Children: Impact on Health and How to Overcome It
161 BNI Greets - New IKN Logo Present, Here is BNI's Next Strategy
162 BNI Greets - BNI EMIRATES TRAVEL FAIR 2023
163 BNI Says Greetings - Launching Work Clothing Guide: New Professional Style BNI
164 BNI Greets - BNI Java Jazz Festival 2023 is an opportunity for BNI to attract millennials to have BNI credit cards
165 BNI Greets - Pay for College Cashback up to IDR 300 Thousand
166 BNI Greets - BNI Supports IKN Promotion in Singapore
167 BNI Says Greetings - BNI Good Luck #GaPakeNanti - The Finale
168 BNI Greets - Strengthening the Campus Financial Ecosystem Program, BNI Synergizes with UNJ
169 BNI Greets - Winners of CC Racing 2023 April 2023 Period
170 BNI Greets - BNI Gives away Mitsubishi Triton, Hyundai Creta, and Land Rover Defender Rover Defender
171 BNI Greets - BNI is Ranked in the World's Best Companies by Forbes
172 BNI Greets - 75% cashback for paying bills or buying electricity tokens using a BNI credit card
173 BNI Greets - Information Update regarding the Prohibition of BBNI Share Transactions During the Share Buyback Period ("buyback")
174 BNI Greets - BNI Friends Program Won B Universe CSR Award 2023
175 BNI Greets - Beware of Fraudulent Modes Under the Guise of Letters to Increase Transaction Fees in the Name of BNI
176 BNI Greets - BNI Empathy Dropbox
177 BNI Greets - Financial Planning: Invest Wisely, Gain More! - Smart Investment Tricks for Workers
178 BNI Greets - Challenge #77SpiritToReinventYourself
179 BNI Greets - Knowledge Supplement BNI CorpU TV Refreshment Counterfeit Foreign Banknotes "Banknotes in 2023"
180 BNI Greets - BNI Mobile Banking Name & Tagline Competition. Get LinkAja Balance!
181 BNI Greets - Providing Excellent Service, BNI Won 11 Awards
182 BNI Greets - BNI CorpU TV Knowledge Supplement: Selling Skills & Public Communication For AMA
183 BNI Greets - Why We Do NWOW and What is the Purpose
184 BNI Greets - Supporting Government Programs, BNI is Committed to Continuing to Play an Active Role in Building the Country
185 BNI Says Greetings - BNI 77th Anniversary Twibbon
186 BNI Greets - Eid Al-Adha, BNI Implements Limited Operational Services
187 BNI Greets - BNI CorpU TV Knowledge Supplement: Characteristics of the Authenticity of Rupiah Currency for Emission Year 2022
188 BNI Greets - BNI CorpU Tv Knowledge Supplement: BNI Xpora Series Webinar: If you want to export, it's not a hassle!
189 BNI Greets - The Role of Leaders in NWOW
190 BNI Says Greetings - Want to Penetrate the Japanese Market, Here are Tips for MSME Players
191 BNI Greets - Digi Micro Protection, Long Holidays are Even More Comfortable with Travel Insurance
192 BNI Greets - Long Eid al-Adha Holiday 1444 H, BNI Mobile Banking Maintains Excellent Service
193 BNI Says Greetings - BNI x Mommy and Me 2023
194 BNI Greets - 3rd AKHLAK Commemoration Twibbon
195 BNI Says Greetings - BNI Soccer 77th Anniversary of BNI
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196 BNI Greets - Holiday with Eid al-Adha 1444 H, BNI Still Serves KUR and BWU Transactions
197 BNI Greets - BNI Ready to Collaborate with Indonesia Incorporated Hong Kong
198 BNI Greets - Increasing MSME Penetration in the Global Market, BNI Involved in KIF 2023
199 BNI Greets - Erick Thohir is Amazed by Sarinah's Persistence in Marketing Indonesian Products in Hong Kong
200 BNI Greets - Increasing MSME Penetration in the Global Market, BNI Involved in KIF 2023
201 BNI Greets - Erick Thohir is Amazed by Sarinah's Persistence in Marketing Indonesian Products in Hong Kong
202 BNI Greets - Implementation of New Ways of Working (NWOW)
203 BNI Greets - Implementing New Way of Working, BNI Ready to Jump Higher
204 BNI Greets - New Year, New Opportunities, New Spirit: BNI 77 Global Reach, Indonesian P
205 BNI Greets - Establishes Indonesia Incorporated in Hong Kong, Erick Strengthens BUMN in the Global Market
206 BNI Greets - Series of 77th Anniversary, BNI Releases TapCash Special Designs for SUPER JUNIOR, Red Velvet and NCT DREAM
207 BNI Greets - Fighting the Challenge of Acute Respiratory Infections (ARI) "Prevention and Treatment"
208 BNI Says Greetings - 7 Exciting Promotions on BNI's 77th Anniversary
209 BNI Says Greetings - BNI's 77th Anniversary Celebration "Global Reach, Indonesian Pride"
210 BNI Greets - Special Promo on Samsung EPP with BNI Credit Card
211 BNI Says Greetings - BNI Footsteps 2023
212 BNI Greets - Transforming BNI into Global Reach Indonesian Pride
213 BNI Greets - BNI Hi-Movers Report Activation
214 BNI Greets - 77th Anniversary, BNI Becomes One of the Epicenters of National Economic Growth
215 BNI Greets - BNI's 77th Anniversary, Even More Exciting with Instagram Stickers
216 BNI Greets - BNI's 77th Anniversary, Even More Exciting with Instagram Stickers (copy)
217 BNI Greets - 1 Month Cashback on Perisai Plus Premium by Registering with BNI Mobile Banking
218 BNI Greets - Migrant Workers Value BNI Services Extraordinarily
219 BNI Greets - Celebrating 77 years with #BNIAroundTheWorld
220 BNI Greets - Celebrating 77 years with #BNIAroundTheWorld
221 BNI Greets - BEWARE! Fraudulent Mode Under the guise of Letter of Increase in Transaction Fees in the Name of BNI
222 BNI Says - Be Careful! New Fraud Mode Wrong Account Transfer
223 BNI Greets - Celebrating 77th Anniversary, BNI Holds Golf, Cycling and Climbing 7 Mountains
224 BNI Says Greetings - Don't Randomly Click Yes! Currently, there are many modes of fraud using PDF files
225 BNI Greets - BNI Provides Assistance to Flood Victims in Lumajang
226 BNI Greets - Erick Thohir Inaugurates Mosque in Mandalika, Result of Himbara Collaboration
227 BNI Greets - Optimizing 2023 Improvement Trends, BNI Strengthens Quality and Coverage
228 BNI Greets - Information Update on Prohibition of BBNI Share Transactions during the Share Buyback Period ("Buyback")
229 BNI Greets - BNI CorpU TV Knowledge Supplement: Creating Effective Risk Control to Build Prudent and Sustainable Credit Provision
230 BNI Greets - Series of 77th Anniversary, BNI Plants 77 Thousand Trees
231 BNI Says Greetings - Now BNI EDC Machines & BNI E-Commerce Services Can Accept American Express Cards
232 BNI Says Greetings - Create Leading Talent, BNI Won HR Asia Award
233 BNI Greets - ORI023: A Valuable Choice, To Be Happy Together
234 BNI Greets - ORI023: A Valuable Choice, To Be Happy Together
235 BNI Greets - 77th Anniversary, BNI Holds Friendly Golf Tournament
236 BNI Says Greetings - Carrying out the Mission to Become a Global Bank, BNI Serves Diaspora in 26 Countries
237 BNI Greets - BNI Xpora Won Marketeers SME Enhancement of The Year Award 2023
238 BNI Greets - 5,750 Runners Take Part in BNI-UI Half Marathon 2023
239 BNI Greets - ACC CREATIVITY COMPETITION 2023
240 BNI Greets - Exchange 177 POINTS+ at the BNI Loudfest Vol. 2 at Gelora Bung Karno
241 BNI Greets - Are You Ready for BNI LoudFest Vol.2
242 BNI Greets - BNI 77th Anniversary Activation: If you're familiar, you can definitely answer!
243 BNI Greets - BNI Maintains Long-Term Quality Growth Momentum
244 BNI Greets - Beware of HOAX Increase in Transaction Fees of IDR 150 Thousand per Month
245 BNI Greets - BNI Loud Fest 2023, A Form of Appreciation for BNI Hi-Movers
246 BNI Greets - Celebrating 77th Anniversary, BNI Collaborates with 117 Culinary MSMEs to Celebrate BNI Loud Fest 2023
247 BNI Greets - MSME Bazaar for Indonesia is Back!
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248 BNI Greets - Reaches 14.9 Million Users, BNI Mobile Banking is Increasingly Trusted
249 BNI Greets - Beware of Online Fraud via WhatsApp in the name of BNI
BNI Greets - BNI CorpU TV Knowledge Supplement: The Role of the Indonesian Diaspora and BNI in Supporting MSMEs Go Export & Go
250
Global
251 BNI Greets - Thick Talk Knowledge Supplement BNI CorpU TV Series "Getting to Know Cervical Cancer and its Treatment"
252 BNI Greets - BNI Won Cloudera APAC Data Impact Award 2023 in Industry Transformation Category
253 BNI Says Greetings - Information Update Regarding Buying and Selling Transactions of BBNI Shares by Employees
BNI Greets - Thick Talk Knowledge Supplement BNI CorpU TV : Digital Trend & Skill Series #3: The Magnetic Future Leader: Essential Actions
254
of Leaders People Love to Follow
255 BNI Greets - Boosting MSMEs in Indonesia, Hibank Receives Award as Indonesia Best Bank Awards 2023
256 BNI Greets - Digital Banking Performance Increasingly Solid, BNIDirect Users Reach 138,000 User
257 BNI Greets - BNI Agen46 Has Reached More Than 173 Thousand in Semester I 2023
258 BNI Says Greetings - HR Transformation is the Key to the Success of BNI Go Global
259 BNI Greets - Digital Trend & Skill Series #4 : "Achieving Business Agility with The Scaled Agile Framework"
260 BNI Greets - BNI-Japan Airlines Travel Fair 2023
261 BNI Says Greetings - Breaking World Records, BNI Supports the Biggest Angklung Performance in the World
262 BNI Says Greetings - BNI Celebrates RI's 78th Anniversary, Supports Palace of Clothing Activities
263 BNI Greets - Supports Indonesian Golfers to International Level BNI Again Sponsors Ciputra Golfpreneur Tournament 2023
264 BNI Greets - Spectaxcular 2023, DJP Collaborates with BNI to Hold Tax Campaign
265 BNI Says Greetings - Siloam and BNI Launch BNI x Siloam Hospitals Credit Card Co-Branding Product
266 BNI Greets - BNIDirect Video Competition
267 BNI Greets - BNI and South Sulawesi Provincial Government Cooperate to Export Mainstay Products to China
268 BNI Greets - Strengthening the Diaspora Ecosystem, BNI Supports Congress of Indonesian Diaspora 2023
269 BNI Greets - ThickTalk : RACE Talk Series: New Way of Working (NWOW) - Regional Organizations
270 BNI Greets - Get Emerald Staff Referral Program
271 BNI Says Greetings - Come on, use Twibbon and celebrate the Republic of Indonesia's 78th Anniversary
272 BNI Says Greetings - Happy Republic of Indonesia, Keep Moving Forward for an Advanced Indonesia!
273 BNI Greets - Increasing Financial Inclusion for People with Disabilities, BNI Strengthens Socialization
274 BNI Greets - Stretching MSME Economic Recovery Through the BNI UMKM Festival
275 BNI Greets - Strengthening Go Global Performance, BNI Xpora brings 15 MSMEs to Hong Kong Food Expo 2023
276 BNI Greets - BNI Life Appreciates 76 Paskibraka, Provides Life Insurance Guarantee
277 BNI Greets - Xpora Series 2023 Webinar: Let's Get to Know the Inaexport Application and MSME Product Packaging Strategy to Upgrade & Go Export
278 BNI Greets - Actively Socializes Student Savings, BNI Won 3 OJK Awards
279 BNI Says Greetings - BNI Bazar Fest Vol.2 2023
280 BNI Greets - RACE Talk Series: New Way of Working (NWOW) - Technology & Operations Sector
281 BNI Greets - BNIDirect Video Competition
282 BNI Greets - BNI Bazaar Festival is Held Again, Here are the Interesting Promos
283 BNI Says Greetings - Protect Migrant Workers, BNI Gets Task from BUMN Minister Erick Thohir
284 BNI Greets - Adding Capital, BNI Multifinance Strengthens Performance in the Consumer Market
285 BNI Greets - Supporting Jabodebek LRT Operations, BNI Ensures Payment Infrastructure is Ready
286 BNI Greets - Deputy Minister Tiko Visits Jabodebek LRT, Ensures Integration and Ease of Access
BNI Greets - Strengthening Commitment to Employment Opportunities for Persons with Disabilities, BNI Supports Disability Equality
287
Workshop Program
288 BNI Greets - BNI-Ciputra Golfpreneur Tournament 2023 Encourages Indonesian Golfers to Jump Higher to the World Stage
289 BNI Says Greetings - Encouraging Insurance Literacy and Inclusion, Here is BNI Life's Effective Program
290 BNI Greets - BNI Loan Diaspora Assists Lucky Indonesia Restaurant Expand Market in Hong Kong
291 BNI Greets - BNI Presents Assistance for Independent Teacher Certification and Financial Literacy Training Programs
292 BNI Greets - Karya Real Festival 2023 Successfully Held, Encouraging the Performance of Dozens of MSMEs
BNI Greets - Delivery of Collaboration between BNI & the Master of Economics Program, Faculty of Economics and Business, Trisakti
293
University
294 BNI Greets - Srikandi BUMN: Financial Performance, Growth Projections and Women's Leadership at BNI
295 BNI Greets - BUMN Performance Report 2023
296 BNI Greets - Strengthening Value Chain Business, BNI Establishes Synergy with PLN Icon Plus
297 BNI Says Greetings - Becoming An Entrepreneur, Here's the Advice from the President Director of BNI for Millennials and Gen Z
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No. Subject E-mail
298 BNI Greets - BNI CorpU TV Knowledge Supplement "Financially Capable Diaspora, Prosperous Diaspora"
299 BNI Greets - BNI AM Participates in GN BPJAMSOSTEK Circle
300 BNI Greets - Zero Waste Industry, BNI Supports MSMEs, Wastera Producers
301 BNI Greets - Asean Indo Pacific Forum (AIPF)
302 BNI Greets - Leading in Regional Product Exports, BNI Xpora Receives Award
303 BNI Greets - Capture DHE Domestically, This is a Banking Solution from BNI
304 BNI Greets - ASEAN-Indo-Pacific Forum (AIPF): Implementation of the ASEAN Outlook on the Indo-Pacific.
305 BNI Greets - Having a Target of IDR 62.9 Trillion Green Portfolio, BNI Ready to Showcase at AIPF
306 BNI Greets - Leading in Green Infrastructure, BNI Showcasing at AIPF
307 BNI Greets - Supporting AIPF, BNI Encourages Inclusive Digital Transformation
308 BNI Greets - ASEAN Summit Day 1, Here is BNI's Vision
BNI Greets - BNI CorpU TV Knowledge Supplement : Anti Fraud Awareness "Preventing Fraud in Banking by Creating a System that Supports an
309
Anti Fraud Culture"
310 BNI Greets - Creative MSME Enabler Go Global, Here is BNI's Flagship Development Scheme at the AIPF Event
311 BNI Greets - ASEAN Summit Day 1, Here is BNI's Vision
312 BNI Greets - Celebrating National Customer Day, BNI Intensifies Digital Services
313 BNI Greets - Successfully Taking Advantage of AIPF 2023 Momentum, BNI Locks Two MoUs
314 BNI Greets - BNI CorpU TV Knowledge Supplement: Musculoskeletal Injury in Office Workers
315 BNI Greets - Showcasing at AIPF 2023, BNI Demonstrates Digital Transformation Achievements
316 BNI Greets - Invest Once, Return Many Times!
317 BNI Greets - BUMN Deputy Minister Rosan Appreciates BNI Mobile Banking at AIPF 2023
318 BNI Greets - AIPF 2023 MSME Business Matching, BNI Xpora Collaborates with Seoul Trade Attaché
319 BNI Greets - BNI Exhibits hibank at AIPF 2023, This is an Opportunity for the Indonesian MSME Segment
320 BNI Greets - AIPF 2023: BNI Views ASEAN as a Source of Growth
321 BNI Greets - 2023 BNI Internal Communication Survey
322 BNI Greets - Heroine BUMN Goes to UI Campus: "Prepare Yourself to be Global Talent and Bring Indonesia to the World"
323 BNI Greets - Go Global Campaign, BNI Supports Ghea Resort and Cover Me Not in New York
324 BNI Says Greetings - Making Dutch Diaspora Transactions Easy, BNI Praised by Ambassador
325 BNI Greets - Kriyanusa: Starting a hassle-free and safe export business for MSMEs
326 BNI Greets - Delivery of Collaboration between BNI & the Master of Economics Program, Faculty of Economics and Business, Trisakti University
327 BNI Greets - Encouraging the Potential of Indonesian Culture to Go Global, BNI Supports Batik in Algiers 2023
328 BNI Greets - BNI Collaborates with BPD Lampung to Issue Indonesian Credit Card for Government Segment
329 BNI Greets - Beware of Fraud! Increase in Transaction Rates on behalf of BNI
330 BNI Greets - BNI-Batik Air Online Travel Air 2023
331 BNI Greets - BNI Won 6 Alpha Southeast Asia Awards
332 BNI Greets - BNI and UI Launch Campus Financial Ecosystem Technology Platform
333 BNI Says Greetings - BNI Again Supports BNI Indonesian Masters 2023, the Biggest Golf Tournament in Indonesia
334 BNI Greets - 2023 BNI Internal Communication Survey
335 BNI Greets - Strengthening Support for Women's MSMEs, BNI Presents Pertiwi Indonesia at Kriyanusa 2023
336 BNI Greets - BNI Holds Srikandi BUMN Goes to Campus, Invites UI Students to Be Ready to Transform into Global Talent
337 BNI Greets - 2023 BNI Internal Communication Survey
338 BNI Greets - 2023 BNI Internal Communication Survey
339 BNI Says Greetings - BNI Helps MSMEs Upgrade, Starting a Hassle-Free Export Business
340 BNI Greets - Promoting Local Products Go Global, BNI Brings MSMEs to the 2023 CAEXPO Exhibition in China
341 BNI Greets - Make it easier for Diaspora, open a BNI account via BNI Mobile Banking
342 BNI Greets - BNI EGMS Approves Stock Split Ratio 1:2
BNI Greets - Xpora Series 2023 Webinar: Let's Find Out Export Procedures & Conditions and How International Courier and Forwarding
343
Services for MSMEs Go Export
344 BNI Greets - 2023 BNI Internal Communication Survey
345 BNI Greets - Growth Trend Continues, BNI Optimistic of Expansive Credit
346 BNI Greets - Targeting Japanese Premium Dining Lovers, BNI and JCB Launch BNI JCB Ultimate Card
347 BNI Greets - BNI Won "The Best Overall Big Caps" at the 14th IICD Corporate Governance Award 2023
348 BNI Says Greetings - BNI ATM Makes it Easier to Withdraw Cash for Migrant Workers in Hong Kong
349 BNI Greets - Increasing Financial Inclusion in Hong Kong, BNI Acquires 18 Thousand Accounts
944 From Local to Global
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No. Subject E-mail
350 BNI Says Greetings - Transformation Encourages BNI to Win Detikcom Awards
351 BNI Greets - BNI Supports Socialization of NIT and IKD Dukcapil to Diaspora in Hong Kong
352 BNI Greets - "Launching Employee Home Ownership Collaboration Program with Ciputra Group Through Employee Loan Mechanism 2.0"
353 BNI Greets - Dukcapil Appreciates BNI Providing Convenience for Diaspora in Hong Kong
354 BNI Greets - Meeting the Diaspora in Hong Kong, BNI, Dukcapil and BPJS Employment Commit to Providing the Right Solution
355 BNI Greets - Supporting the Development of the Sanur SEZ, BNI Signs Credit Agreement for Hotel Revitalization
356 BNI Greets - Launching Integration and New Appearance of ATM Link, Minister Erick Asks BNI to Integrate Diaspora
357 BNI Greets - Reducing Pollution in Jakarta, Erick Plants 100 Thousand Trees Through the Mutual Cooperation Program to Bring Trees
358 BNI Greets - Pancasila Unifying the Nation Towards an Advanced Indonesia
359 BNI Greets - BNI CorpU TV Knowledge Supplement: Launching BNI Smarter Wholesale Corner
360 BNI Greets - BNI Helps Ministry of Education and Culture Distribute More than IDR 1.8 T of PIP Funds
361 BNI Greets - Bank Muamalat and BNI Collaborate on BNI TapCash Balance Top-up Services
362 BNI Greets - User Satisfaction Survey (USS) Wave-2 2023
363 BNI Greets - BNI CorpU TV Knowledge Supplement: Coronary Heart Disease
364 BNI Greets - BNI Batik Air Travel Fair
365 BNI Says Greetings - So Investors Hurry, BBNI Shares Set All-Time Record
BNI Greets - BNI CorpU TV Knowledge Supplement: BNI's ESG (Environmental, Social, and Governance) and BUMI Program as a Form of
366
BNI's Support for Achieving a Green Economy
367 BNI Greets - BNI x INACRAFT 2023
368 BNI Greets - BNI Fully Supports the Batik Palace Performance to Commemorate National Batik Day
369 BNI Says Greetings - BBNI Stock Split Process Records Highest Record of All Time According to Observers
370 BNI Greets - Webinar "BNI Encourages MSMEs to Go Global"
371 BNI Greets - Inacraft On October 2023, BNI Invites MSMEs to Go Global
372 BNI Greets - Knowledge Supplement BNI CorpU TV : Race Talk Series : Elevate Bank Performance Through PMS 3D
373 BNI Greets - Proactive Commitment in the Carbon Exchange, BNI Purchases 40,000 Carbon Units
374 BNI Greetings - Information regarding BNI Stock Split
375 BNI Greets - BNI CorpU TV Knowledge Supplement "Customer Protection to Elevate Customer Experience"
376 BNI Greets – BNI BUMN Houses Presents Sustainable MSMEs at Inacraft On October 2023
BNI Greets - Knowledge Supplement BNI CorpU TV : Charting 50 Years of Indonesia-South Korea Diplomatic Relations: Strategy to Seize
377
Future Prospects
378 BNI Greets - 75% Cashback Pay & Buy Electricity Tokens in Mobile Banking with BNI Credit Card
379 BNI Greets - BNI Batik Travel Fair
380 BNI Greets - BNI Showcases Digital Banking Transformation and Innovation at Experience Indonesia London 2023
381 BNI Says Greetings - Carrying out Go Global Mission, Foreign Exchange from BNI Exports Increases 66%
382 BNI Greets - Have a BNI Batik Air Co-Brand Debit Card
383 BNI Says Greetings - Unite to Build the Nation with ORI024!
384 BNI Greets - User Satisfaction Survey (USS) Wave-2 2023
385 BNI Greets - BNI Employee Housing Program: Quality Collaboration with Ciputra Developer
386 BNI Greets - BNI Investor Daily Summit 2023 "Sustainable Growth, Global Challenges"
387 BNI Greets - Power Lunch Money Talks: Building Digitalization of Financial Services for Workers at IKN
388 BNI Greets - BNI CorpU TV Knowledge Supplement: Symptoms, Diagnosis and Therapy in Stroke Cases
BNI Greets - BNI CorpU TV Knowledge Supplement: Padjadjaran University Public Lecture: "Transformation of Digital Services in the World
389
of Banking"
390 BNI Greets - BNI Investor Daily Summit 2023
391 BNI Greets - Supporting MSMEs, BNI Builds Synergy with Amartha
392 BNI Says Greetings - Prosperity in Old Age, It's Not a Question of Let It Be Later, But How It Will Be
393 BNI Greets - Watch the BNI Investor Daily Summit 2023, the Largest Economic and Investment Forum in Indonesia
394 BNI Says Greetings - Through BNI Xpora, Hundreds of MSME Products Enter the Dutch Market
395 BNI Greets - BNI Investor Daily Summit 2023, this is President Jokowi's message
396 BNI Greets - BNI Investor Daily Summit 2023, BNI President Director is Optimistic that Indonesia's Economy is Getting Stronger
397 BNI Greets - BNI Investor Daily Summit 2023, BNI Strengthens Digital Economic Development
398 BNI Greets - BNI Investor Daily Summit 2023, BNI President Director Calls Indonesian Banking Resilient
399 BNI Greets - Staff Get Discount Bancassurance Program
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 945
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No. Subject E-mail
400 BNI Greets - The Most Beautiful Investment Conference, BNI Investor Daily Summit 2023 Encourages a Sustainable Economy
BNI Greets - BNI Investor Daily Summit 2023, Government Encourages Strengthening the Digital Economy and Creating Young
401
Entrepreneurs
402 BNI Greets - BNI Investor Daily Summit 2023, Total BNI Green Bond Emission Reduction Reaches 230 Thousand Tons of CO2 per Year
403 BNI Greets - Strengthening Business in the Eastern Indonesia Region, BNI Collaborates with Bank Sulselbar
404 BNI Greets - BNI and BEI Launch Capital Market Literacy and Inclusion for 10,000 Banking Industry Employees
BNI Greets - Accelerating Credit and Profit Growth, While Continuing to Prioritize Prudential Aspects in Risk and Liquidity Management in the
405
Midst of Macroeconomic and Geopolitical Dynamics
406 BNI Greets - "Money Talks Power Lunch": BNI President Director Explains Strategy to Maintain Performance Amidst Global Uncertainty
407 BNI Greets - Improving Community Welfare, BNI Strengthens Tourism Village Development
408 BNI Greets - BNI Overseas Office Credit Grows 10.8%
409 BNI Greets - 4 Years of Leadership of the Minister of BUMN, Here is BNI's Corporate Action
410 BNI Greets - Knowledge Supplement BNI CorpU TV : Global Mindset Series #4 : How Does the World See Indonesia
411 BNI Greets - Knowledge Supplement BNI CorpU TV: Healthy Talk Series Healthy Living with Balanced Nutrition
412 BNI Greets - 2023 U-17 World Cup Ticket Promo
413 BNI Greets - 2023 End of Year Foreign Transaction Program
BNI Greets - Webinar on the Role of Services in Mitigating Operational Risk and Maintaining Company Reputation and Graduation Frontliner
414
Academy Season 1
415 BNI Greets - Collaboration for the Earth, BNI & WWF Indonesia launches the new face of the BNI-WWF Credit Card
416 BNI Greets - Digital Banking Pioneer, BNI Strengthens API Services
417 BNI Says Greetings - BNI Collaborates with UNHAS Expansion of Campus Financial Ecosystem Program collaboration
418 BNI Greets - A Card For A Change, A Hope For Nature
419 BNI Greets - BNI CorpU TV Knowledge Supplement: Facing Challenges "Practical Tips for Managing Stress in Career and Personal Life"
420 BNI Greets - Enliven FIFA World Cup U-17, BNI Gives Ticket Purchase Promo Up to 30%
421 BNI Greets - Bringing the Spirit of Going Global, BNI Indonesian Masters Ready to Be Held
422 BNI Says Greetings - Order ST011 Now on BNI Mobile Banking
423 BNI Greets - BNI Indonesia Masters is Tight, Gaganjeet Bhullar Leads Position
424 BNI Greets - BNI Indonesian Masters 2023, Kevin Akbar Passes the Cut Off
425 BNI Greets - Third Round of BNI Indonesian Masters, Puig Soars and Jonathan Secures Position
426 BNI Greets - BNI-Ministry of Health Provides Equipment Assistance for doctorSHARE Floating Hospital
427 BNI Greets - Tri Pakarta is Increasingly Competitive in the Insurance Industry
428 BNI Says Greetings - Let's Go Kaliber - Dec 2023
429 BNI Greets - BERANI (Boosting Merchant Business Performance)
430 BNI Greets - Successfully Developing Digital Banking Services, BNI API Portal Won DevPortal Awards 2023
431 BNI Greets - BNI Participates in the 2023 Public Expose Live Event
432 BNI Greets - BNI Supports Trisakti Technopreneurship Towards a Green Campus
433 BNI Greets - LPS #DiIndonesia Travel Fair 2023
434 BNI Greets - BNI x IMBEX 2023
435 BNI Greets - BNI Encourages Movement of Indonesian Tourists at LPS #DiIndonesiaAja Travel Fair 2023
436 BNI Greets - Share Your Experience WIth Wholesale Corner
437 BNI Greets - PROJECT MANAGEMENT - Agile Way to Prepare New Year's Resolution Mindset
438 BNI Says Greetings - BNI Spreads Attractive End of Year Promos, Holidays Become More Economical
439 BNI Greets - Success in Financial Aspect and Social Impact, BNI Received the Best CEO of The Most Sustainable Bank Award
440 BNI Greets - End of Year December Promo (PDKT)
441 BNI Says Greetings - Successfully Facing Crisis, BNI Won 5 Awards
442 BNI Greets - Optimizing End of Year Momentum, BNI Encourages Development of the MSME Segment
In addition, the number of BNI Greeting SMS in 2023 will be 62 (sixty-two) times. The following is a list of BNI Greeting
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
SMS topics in 2023:
No. Date Narrative
BNI Hi-Movers, Record! Reaching IDR 18.31 Trillion, BNI Recorded Highest Profit in History, Read more at tinyurl.com/
1 January 26, 2023
LabaBNI
BNI Hi-Movers, let's get busy & watch AFGAN @GelegarRejeki BNI #GaPakeNanti at TP 3 Surabaya/BNI YouTube
2 January 27, 2023
tomorrow at 19.00 WIB! bit.ly/gelegar-rejeki-sby
BNI Hi-Movers, Come on, Support the Indonesian Badminton National Team in Continuing the Struggle at the 2023
3 January 28, 2023
Indonesia Masters, more details at tinyurl.com/indonesiamster
BNI Hi Movers! Pre-Order Samsung Galaxy S23 Series 5G! Discount up to IDR 1 million +0% up to 24 months with
4 February 03, 2023
BNI KK until 23Feb23. Collaborating merchants click bit.ly/bnigalaxys23 .T&K.1500046
BNI Hi-Movers, how do banks monitor the economy & downstream programs? Come on, spill this afternoon at 12.15
5 February 16, 2023
at cnbcindonesia.com/tv
BNI Japan Airlines Travel Fair! To Japan starting from IDR 8.1 million, 0% up to 12 months, & other benefits. Kota
6 February 23, 2023
Kasablanka 24-26 Feb 2023 T&C bit.ly/bnijaltravelfair
7 February 25, 2023 BNI Hi-Movers, want free tickets to see Raisa's concert? Check here tinyurl.com/youraisa
BNI Hi-Movers! Get Cashback of up to 7.7 million + 0% installments up to 12 months with BNI Credit Card at
8 March 01, 2023
INACRAFT at JCC 1-5Mar 23 bit.ly/bniinacraft2023. T&C.1500046
Happy Payday BNI Hi-Movers! Enjoy DISCOUNTS up to 50% at selected merchants + 0% installments up to 24 months
9 March 02, 2023
with BNI Credit Card (until 31 March 23). T&C bit.ly/gajianbni2023
BNI Hi-Movers, come invest in SR108 & get a bonus of up to IDR 10 million, offer period until March 29 2023 at BNI
10 March 10, 2023
Mobile & Internet Banking. Info: bit.ly/yukinvestSR018
BNI Hi Movers, congratulations to the winners of CC Racing 2023 for the January 2023 period. Winner info click the
11 March 10, 2023
link https://bit.ly/Pemenang_CCRACING2023
BNI Hi-Movers, Get vouchers up to 1.5 million with BNI Card, TapCash with QRIS BNI Mobile Banking in Senayan City
12 March 31, 2023
The Gracious Ramadan until 7Mei23 bit.ly/bnisencyramadan
BNI Hi-Movers, Congratulations to the winners of CC Racing 2023 for the February 2023 period. Winner info click the
13 April 11, 2023
link https://bit.ly/Pemenang_CCRACING2023
BNI Hi-Movers, Ensure Customers are Comfortable on Eid Holidays, BNI Operates 86 Outlets and 48 O-Branch, see
14 April 16, 2023
more details at https://tinyurl.com/opsterbatas
BNI Hi-Movers, Ready to Fulfill International Banking Services, BNI Introduces KCP MDS KBUMN as a Thematic
15 April 17, 2023
Outlet, see more details at tinyurl.com/KCMedanSatria
BNI Hi-Movers, BNI Launches E-Magazine and Homecoming Map, homecoming travel becomes easy & fun with BNI,
16 April 18, 2023
more details at tinyurl.com/emagazine-petamudik
BNI Hi-Movers, Transformation Drives Performance, BNI Grows Positively and in Quality in the First Quarter of 2023,
17 April 19, 2023
see more at https://tinyurl.com/PubexBNI23
BNI Hi-Movers, Optimizes KCLN Network, BNI Optimistic about International Business Growing Positively, more
18 May 02, 2023
details at tinyurl.com/kclnbni
BNI Hi-Movers, Spurring Growth of BNI Direct, BNI Optimizes KCLN Network, see more details at tinyurl.com/
19 May 10, 2023
BNIdirect
BNI Hi-Movers, BNI's Fostered Partner Steals Erick Thohir's Attention at the 2023 ASEAN Summit, more at tinyurl.com/
20 May 15, 2023
ktt-Asean
21 May 15, 2023 BNI HI-Movers, BNI Griya Maintain Positive Growth, Read more at tinyurl.com/GriyaBNI
BNI Hi-Movers, Optimizing Passenger Traffic Growth Momentum, Garuda Indonesia Online Travel Fair (GOTF) is Back,
22 May 20, 2023
more details at tinyurl.com/GOTF2023
BNI Hi-Movers, want to get an E-Wallet balance of 500 thousand? Come on, cover a song from your Favorite BNI JJF
23 May 22, 2023
2023 Line Up, click tinyurl.com/coverLaguJjf
BNI Hi-Movers, let's participate in the User Satisfaction Survey (USS) Wave-1 to improve the quality of Division/Unit
24 May 22, 2023
services, see Survey Link in BNI email
BNI Hi-Movers, CASHBACK 500RB buy BNI Java Jazz Festival 2023 tickets via BNI Mobile Banking! For further
25 May 24, 2023
information, click: bit.ly/PromotiketJJF2023
BNI Hi-Movers, come invest in ST010 & get a bonus of up to IDR 10 million, offer period until June 7 2023 at BNI
26 May 25, 2023
Mobile & Internet Banking. Info: bit.ly/BNI-ST010
BNI Hi-Movers, let's celebrate the BNI Excellence Employee Award 2023 event and support the Finalists at tinyurl.
27 May 26, 2023
com/BEEAward-2023
BNI Hi-Movers, let's celebrate the BNI Excellence Employee Award 2023 event and support the Finalists at tinyurl.
28 May 26, 2023
com/BEEAward-2023
29 May 31, 2023 BNI Hi-Movers, Government Launches New Logo for Archipelago Capital, see more details at tinyurl.com/LogoIKN
BNI Hi-Movers, Happy Pancasila Birthday! Join the ceremony tomorrow at 07.50 WIB at tinyurl.com/
30 May 31, 2023
Peringatanlahirpancasila
BNI Hi-Movers, let's have fun together at the BNI Java Jazz Festival 2023 while hunting for fun promotions. More
31 June 03, 2023
details at https://tinyurl.com/promoBNIJJf
BNI Hi-Movers, BNI-Emirates Travel Fair 9-11Jun23 @Main Atrium, Senayan City! Cashback up to IDR 5Mio, 0%
32 June 06, 2023
Installment, get xtra cashback bit.ly/BNIEMIRATESTF23
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 947
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2023 Management Company Management Discussion and Business Support
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No. Date Narrative
BNI Hi-Movers, updated with the latest information about BNI. Come on, follow tinyurl.com/followIGQP & download
33 June 07, 2023
e-Sinergi46 at tinyurl.com/eSin46AS & tinyurl.com/eSin46PS
BNI Hi-Movers, commemorate #3yearsAKHLAK, let's enliven #AKHLAKCultureFestivalBUMN2023 by posting a
34 July 01, 2023
twibbon on your social media profile picture. Click: tinyurl.com/twibonAKHLAK
BNI Hi-Movers, come & watch the excitement of the BNI 77th Anniversary BNI Soccer match starting at 13.30 at the
35 July 01, 2023
PTIK Stadium. More at tinyurl.com/BNISoccer
BNI Hi-Movers, curious about what's going on at BNI's 77th Anniversary? Come on, find out the info this afternoon at
36 July 03, 2023
14.00 WIB at tinyurl.com/HUTBNI77
BNI Hi-Movers, Implementation of the New Way of Working in all head office, regional & branch divisions has been
37 July 03, 2023
implemented. Info https://tinyurl.com/ImplementasiNwow
BNI Hi-Movers, watch the 77th Anniversary Celebration of BNI Global Reach, Indonesia Pride tomorrow 5 July 2023 at
38 July 04, 2023
09.00 WIB at tinyurl.com/SyukuranHUT
BNI Hi-Movers, let's install the #BNITwiBORN BNI 77th Anniversary twibbon at twb.nz/twibbonhutke77bni & use the
39 July 04, 2023
BNI HUT sticker at sticker.ly/s/X6U02I
BNI Hi-Movers, apply for Credit Card Bill Protection Now via BNI Mobile Banking. Get CASHBACK 1 Month Premium,
40 July 06, 2023
5 to 7Jul23. T&K bit.ly/perlindungan-cc-hutbni77
BNI Hi-Movers, watch the Live Performance Acc Creativity Competition today at 07.30 WIB & vote for your choice, in
41 July 22, 2023
full at https://tinyurl.com/artcreativity
BNI Hi-Movers, let's enliven the peak of the 77th BNI Anniversary event at BNI Loudfest Vol.2 today at 16.00 WIB, for
42 July 23, 2023
details click https://tinyurl.com/panduanBNIloudfest
BNI Hi Movers! Enjoy the BNI Cathay Pacific Travel Week promo, cashback up to IDR 2 million & 0% up to 12 months
43 July 25, 2023
at Cathay Pacific with BNI KK until 30Jul23. Order: bit.ly/CXBNITW
BNI Hi-Movers, Beware of fraud regarding increased transaction fees, here are the steps you must take, in full at
44 July 26, 2023
tinyurl.com/Hatihatijangancepat
BNI Hi-Movers, BNI Maintains Long-Term Quality Growth Momentum, see more details at tinyurl.com/
45 July 26, 2023
BNIjagaperbangun
BNI Hi-Movers, come watch BNI Hi-Movers win the championship at the closing ceremony of BUMN Fest 2023 today
46 August 01, 2023
at 14.00 at www.youtube.com/watch?v=QWuPeS4pAL4
BNI Hi-Movers, come watch the Live Streaming Money Talks Power Lunch with Mr. Royke Tumilaar this afternoon at
47 August 03, 2023
12.30 WIB at https://www.cnbcindonesia.com/tv
BNI Hi-Movers! Shopping in Kota Kasablanka with a BNI Card can get vouchers up to 350 thousand, you know!
48 August 08, 2023
Promo valid until 27Aug23. Complete information: bit.ly/bnishoppingfestival
BNI Hi Movers, BNI-Japan Airlines Travel Fair 2023 is back, Cashback up to 3 million, JCB Cashback up to 1 million,
49 August 10, 2023
Installments 0%. T&Cs. Info: bit.ly/BNIJALTF23. 1500046
BNI Hi-Movers, let's celebrate the 78th Anniversary of the Republic of Indonesia & post your coolest photos using
50 August 17, 2023
twibbon #BNIDirgahayuRI2023 at the link https://twb.nz/bnitwibbonhutke78ri
BNI Hi-Movers! Come exchange 77 BNI Rewards Points for 1 Starbucks cup at the BNI Grha Lobby & BNI
51 August 23, 2023
Pejompongan Tower on 23-24 Aug 2023 at 10.00 WIB.Info bit.ly/BRP77Sbux
BNI Hi-Movers, want to win millions of rupiah in prizes? Show your creative videos in the BNIDirect Video
52 August 24, 2023
Competition, in full https://tinyurl.com/BNIDirectCompetition
BNI Hi-Movers! Come exchange 77 BNI Rewards Points for 1 cup of Starbucks at Lobby Plaza BNI & BNI Jakarta Kota
53 August 28, 2023
on 28-29 Aug 2023 at 10.00 WIB.Info bit.ly/BRP77Sbux
BNI Hi-Movers, watch the Live Streaming Squawk Box Program with Mr. Royke Tumilaar this morning at 09.35 WIB at
54 September 01, 2023
https://www.cnbcindonesia.com/tv
BNI Hi-Movers, come on, celebrate National Customer Day by posting your coolest photos using the
55 September 04, 2023
#BNIHarpelnas2023 twibbon at https://tinyurl.com/harpelnas23
BNI Hi-Movers, enjoy the BNI-Batik Air Online Travel Fair 2023! Cashback up to IDR 1 million & 0% installments on the
56 September 14, 2023
Batik Air web/apps with BNI Credit Card 11-17Sep23. bit.ly/BBOTF23
BNI Hi-Movers, let's be part of improving communication at BNI & win a prize of IDR 250 thousand for the lucky ones.
57 September 18, 2023
Fill out the survey at https://s.id/SurveiMediaInternalBNI-2023
BNI Hi-Movers, let's support improving the quality of Division/Unit services by participating in the User Statisfaction
58 September 29, 2023
Survey (USS) Wave-2, Survey Link see BNI email
BNI Hi-Movers, let's use the twibbon #GotongRoyongBoyongPohon & upload it on your social media at https://tinyurl.
59 October 01, 2023
com/bnigotongroyong & get @250 thousand for the selected winner!
BNI Hi-Movers, INACRAFT on October 2023, Cashback up to 1.5 million + 0% up to 6 months + Extra cashback up to
60 October 04, 2023
300 thousand with BNI 4 to 8 Oct 2023 at JCC. bit.ly/INACRAFTOCT23,Info 500046
BNI Hi-Movers! BNI-Batik Air Travel Fair 23! 13-15Oct23 in Kota Kasablanka, Buy1Get1, Cashback & 0% Installments.
61 October 08, 2023
Apply for a BNI Batik Air Card: bit.ly/BBTF23. T&C
BNI Hi-Movers! BNI-Batik Air Travel Fair 23! 13-15Oct23 in Kota Kasablanka, Buy1Get1, Cashback & 0% Installments.
62 October 11, 2023
Apply for a BNI Batik Air Card: bit.ly/BBTF23. T&C
948 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Throughout 2023, the number of BNI Greeting WhatsApp were 23 (twenty three) times. The list of BNI Greet Whatsapp
topics includes the following:
No. Date Headline
1 January 25, 2023 BNI Net Profit IDR 18.31T
2 February 23, 2023 Raisa Live In Concert
3 March 3, 2023 Happy Pay Day
4 March 4, 2023 Happy Pay Day
5 March 14, 2023 IKN Logo Competition
6 March 22, 2023 E-Imsakiyah Ramadhan 2023
7 April 5, 2023 E-Imsakiyah Ramadhan 2023
8 April 11, 2023 Blessings in the Month of Ramadan
9 April 12, 2023 BUMN Ministry Birthday Twibbon.
10 April 21 2023 Eid Al-Fitr 2023
11 May 10, 2023 IKN logo
12 May 26, 2023 BEE Empoloyee Awards
13 June 01, 2023 Kesaktian Pancasila
14 June 10, 2023 Download Esinergi 46 dan Quickpose
15 June 18, 2023 BNI Empathy Dropbox
16 June 19, 2023 Fraud in the name of BNI
17 July 3, 2023 NWOW Implementation
18 July 3, 2023 BNI 77th Anniversary
19 July 5, 2023 BNI 77th Anniversary Promo
20 July 15, 2023 Beware of Phishing Scams
21 September 05, 2023 ASEAN INDO PACIFIK FORUM
22 September 06, 2023 State Owned Enterprise Leader
23 September 12, 2023 Internal Media Survey
DISCLOSURE OF PUBLIC INFORMATION
BNI is active in improving public information disclosure services through a team of Information and Documentation
Management Officers (PPID) to customers and the public by optimizing various communication channels while always
prioritizing transparency and accountability in conveying information disclosure to the public as a step in implementing
Good Corporate Governance (GCG).
BNI consistently provides easy access by building digital information service needs such as building awareness on
websites, developing SOPs, financial literacy, empowering Agen46 to disseminate information, integrating service
features, and updating services offline.
With all these achievements, BNI received the title "Informative" in the Public Information Disclosure Award (2023).
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Implementation Of Anti-Money
Laundering (Aml) Programs, Prevention
Of Terrorism Financing (Ptf)
And Prevention Of Funding For The
Proliferation Of Weapons Of Mass Destruction
ORGANIZATIONAL STRUCTURE IN IMPLEMENTING APU PPT AND PPPSPM PROGRAM
To support the implementation of the APU PPT and PPPSPM program, the Compliance Division has been designated
as a Special Work Unit (UKK) that responsible to increase APU PPT and PPPSPM Programs and Implementation in BNI.
Compliance Division reports and directly liable to the Director of Human Capital and Compliance as the Director in
charge of the compliance function at BNI. Regional Compliance Officers (RCO) in all Regional offices also implements
the APU and PPT programs. The RCO have the function of supervising the implementation of APU PPT and PPPSPM
Programs in all Branch Offices of each region, and ensuring that branch operational activities are in accordance with the
implementation of APU PPT and PPPSPM program. BNI as the holding entity has been supervising the APU PPT and
PTF Programs in its Subsidiaries continuously through the application of the 5 APU PPT and PPPSPM pillars. The APU
PPT and PPPSPM organizational structure in 2023 can be seen below:
Compliance Division
Overseas Branches
Anti Money
Compliance Compliance & Subsidiaries GCG & Compliance
Laundering & Counter
Assurance & Advisory Assurance & Advisory Compliance Advisory Management
Terrorism Financing
1 Department 2 Department & Supervision Department
(AML CTF) Department
Department
Overseas
Compliance Compliance Branches AML CTF GCG &
& Subsidiaries
Assurance & Assurance & Development & Compliance
Compliance Advisory
Advisory 1 Advisory 2 & Supervision
Supervision Management
AML CTF Regional
Transaction Compliance
Analysis Officer
IMPLEMENTATION OF AML AND CFT PROGRAMS
BNI has implemented APU PPT and PPPSPM as an effort to 2. Active Supervision of the Board of Directors and the Board
prevent and minimize the use of banks as a means of money of Commissioners The active supervision of the Board
laundering and financing the proliferation of weapons of of Directors and the Board of Commissioners is very
mass destruction. The APU PPT and PPPSPM programs necessary to create effective APU and PPT Programs
implemented by BNI are through: since the role of the Board of Directors and the Board
of Commissioners will affect the achievement level of
1. Bank Risk assessment ofTPPU andTCFT using a regular the APU and PPT Programs Implementation Goal. The
risk-based approach (RBA) that is periodically reviewed; active supervision also applies to BNI wide network across
all branches and subsidiaries under the same Financial
Conglomerate. The forms of active supervision by the
Board of Directors and Board of Commissioners includes:
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
a. The approval by The Board of Directors on the 4. Effective internal control in and the APU PPT and
designation of the Compliance Division as a Special PPPSPM implementation, carried out by:
Work Unit (UKK) that responsible for implementing a. Having adequate APU and PPT policies and
the APU PPT and PPPSPM Programs; procedures as well as internal monitoring;
b. The approval by Board of Directors and the Board b. b) Having clear authorities and responsibilities for
of Commissioners for the APU PPT & PPPSPM; work units related to the APU PPT and PPPSPM
c. Evaluate the Policies and Procedures for programs, either through the first line of defense
implementing the APU PPT and PPPSPM programs; (risk taking units), second line of defense and third
d. Periodic reports (monthly, quarterly and semi-annually) line ofdefense; and
regarding reporting obligations and implementation c. Conducting inspections by the Internal Audit to
of the APU PPT and PPPSPM Programs to the Board ensure the APU PPT and PPPSPM Programs are
of Directors and Board of Commissioners; effectively implemented.
e. Board of Directors approval of the Plan and d. Follow up on all internal and external audit results
Realization Report on Updating Customer Data; related to the implementation of APU PPT and
f. Meeting of the Board of Directors and Board of PPPSPM in accordance with the specified time; And
Commissioners to discuss the implementation of e. Improving the quality of customer data and reporting
the APU PPT and PPPSPM Programs. analysis to regulators in accordance with regulations
3. There are Policies & Procedures prepared by the 5. Information Management System
Compliance Division and periodically reviewed/updated/ BNI has been developing information system
improved in accordance with applicable regulations. technology continuously to optimize APU PPT and
To strengthen the implementation of the APU PPT PPPSPM transaction monitoring program, including:
and PPPSPM programs, procedures for each banking a. Improving the systems and supporting applications
product and activity are also regulated in procedures for for Anti Money Laundering Detection System,
implementing APU PPT and PPPSPM, in order to identify Filtering & Screening Terrorist (DTTOT List), PEP
and assess the risk of money laundering crimes and/or Screening Detection and Customer Due Diligence
terrorist financing crimes for each product and activity. (CDD) Risk Scoring, as a batch or real time, in the
To ensure that the implementation of the APU PPT and BNI AML System. The BNI AML System is used
PPPSPM programs is running as it should, supervision to support a better Know Your Customer (KYC)
is carried out by the Compliance Division. Policies and Principle, particularly in detecting/monitoring
procedures for implementing the APU PPT and PPPSPM customer transactions that have suspicious patterns
programs include, among other things, regulating: on behavior and transaction for money laundering,
a. Active supervision of the Board of Directors and and the financing of terrorism, and the financing of
Board of Commissioners; the proliferation of weapons of mass destruction.
b. Customer Due Diligence Procedures (CDD) and/or b. Developing and improving the Suspect Account to
Enhanced Due Diligence (EDD) against Prospective Verify (SAV) system.
Customers/Beneficial Owners (BO) and Walk in c. Developing a Walk in Customer application system.
Customers (WIC), including ensuring the Potential d. Developing a Politically Exposed Person (PEP) data
Customers/Customers/Beneficial Owner (BO) utilization PPATK application.
and Walk in Customers (WIC) is out of the list of e. Developing a KYC on Board application to filter and
suspected terrorists and terrorist organizations screen prospective customers against the Terrorist
(DTTOT) and/or the list of weapons proliferation of Data/Terrorist List (DTTOT), the List of Proliferation
mass destruction (DPPSPM); and other watchlist of Weapons of Mass Destruction (PPSPM), PEP List,
lists (OFAC List, UN List); OFAC List, UN List and Fraudulent List.
c. The Implementation of the APU PPT and PPPSPM f. Developing a internal application system to support
Programs based on a Risk-Based Approach; the reporting obligations in accordance with the
d. Procedures for Customer Profile and Transactions PPATK goAML reporting format and requirements.
Monitoring; g. Developing the goAML interface system to support
e. The implementation of Fund Transfer Procedures; the reporting obligations that have been adjusted
f. Administrating Customer Documents and to the GoAML provisions.
Transactions; h. Developing PPATK’s SuspectedTerrorism Financing
g. The Implementation of APU PPT and PPPSPM Information System (SIPENDAR);
Programs across Branches and Subsidiaries i. Developing Filtering & Screening Terrorist (DTTOT
Networks under the same Financial Conglomerate; List), PEP Screening Detection for digital account
h. Internal control; and opening.
i. Human Capital and Training.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 951
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
6. Human Capital and Training a. Discussion Forum for the Board of Directors
BNI conducts training, socialization and reminder of and Board of Commissioners regarding the
the implementation of APU PPT and PPPSPM Programs implementation of the integrated APU PPT and
to officials and/or for all employees continuously. The PPPSPM Program;
training methods are as follows: b. Monitoring the implementation of the APU PPT
a. Training, both in person or virtually, including: and PPPSPM Programs for Subsidiaries and
• Electronic/Online base training, that is training Foreign Offices through regular periodic reports
through APU PPT and PPPSPM e-Learning on and providing feedback on the reports submitted;
BNI Smarter, with a minimum passing grade, c. Implementation of supervision in the form of One
equipped with Pre Test and Post Test for all on One meetings to discuss the implementation of
participants, Learning Videos, Webinars and the AML-CFT and PPPSPM Programs for Subsidiaries
Podcasts. and Foreign Offices on a quarterly basis; and
• Face-to-face training, that is training provided d. Review of the Foreign Office's APU PPTand PPPSPM
to Prospective New Employees (ODP), certain program policies and procedures in accordance
divisions/units (including operational, IT, Custody, with applicable regulations.
overseas business, Cross Border Correspondent 10. Taking an active role in programs and activities under
Banking). the APU PPT and PPPSPM regime organized by the
b. Supervision and Socialization of the APU and PPT regulator/government, including:
Program at sampled Branch (based on the results a. Preparing the National Risk Assessment (NRA) of
of the Branch Risk Rating assessment), related Units Money Laundering and Terrorist Financing Risk
and Divisions. Assessment and Sectoral Risk Assessment (SRA);
c. Implementation of APU PPT and PPPSPM b. Implementing the Financial Integrity Rating for
refreshment programs for the Board of Money Laundering and Terrorist Financing (FIR on
Commissioners and Directors of BNI as well as ML/TF) for Banks;
Subsidiary Companies. c. Supporting the draft of FSA Regulation concerning
d. Increasing employee awareness and competency the Implementation of the APU and PPT Programs
by delivering reminder letters regarding typologies, in the financial services sector;
the latest modes and lessons learned related to d. Play an active role in surveys and assessments
APU PPT to all Branch Offices, Regions, Divisions, of PPATK performance effectiveness indices
Units and Units. Effectiveness Performance Index Survey and
7. Implementing programs to improve the quality Evaluation in the effort to prevent and eradicate
of customer data by applying the Completeness, TPPU and TPPT;
Consistency and Composite methods to strengthen e. Bank resource person/piloting for APOLO, Go AML
the Single Source of Truth (SSOT) aspect through reporting;
customer data quality improvement programs, a.l. f. Appointed as Team Tactical Hub – INTRACNET for
improving data governance policies, implementing the National Public Private Partnership (PPP) project,
the Data Quality Index (DQI) and implementing Master which directly contributes to the preparation of
Data Management towards creating a Single View of Operational Alert on Fraud with the Business Email
Customer; Compromise (BEC) Narcotics Crime and Investment
8. Establish and foster active cooperation and coordination Fraud;
with regulators and Law Enforcement Officials, g. Appointed as Co Lead for the Green Financial Crime
especially in fulfilling requests for customer data and/ (GFC) project;
or information as well as providing information in h. Participating in 2 Decades of AML and CFT
efforts to prevent and eradicate the crime of money Movement activities in Indonesia, including: tree
laundering, preventing the financing of terrorism and planting event in the Anyer area, Talkshow and
preventing the financing of the proliferation of weapons Publication of the “AML and PTF” edition ofTapcash.
of destruction. Bulk; i. Participate in the activities of the National Movement
9. Implementation of the APU PPT and PPPSPM Programs for 21 (twenty one) Years of the APU PPT Regime
in Subsidiary Companies and Foreign Offices. As a in Indonesia, publishing the " AML-CFT" and PPATK
form of responsibility for Banks that have office Mengajar editions of Tapcash;
networks both at home and abroad as well as within j. Participation in the Collaborative Analysis Team
the framework of the BNI Financial Conglomeration, (CAT) related to the 2024 General Election and
to ensure that the implementation of APU PPT and Regional Head Election; And
PPPSPM is effective, the Compliance Division also k. Implementation of research/in-depth study activities
supervises the implementation of the APU PPT and related to the 2024 General Election by PPATK.
PPPSPM Programs through:
952 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Protection Of
Creditors’ Rights
BNI has implemented an honest and transparent information BNI always ensures the fulfillment of rights and maintains
disclosure system with equal treatment for all creditors creditors’ trust in the Bank. BNI guarantees that the
without any discrimination to protect creditors’ rights. This creditor’s rights are carried out properly, as outlined in the
is in line with one of the ASEAN Corporate Governance agreement agreed by both parties. As part of the creditor
Scorecard Governance principles. rights, the Bank carries out its obligations as agreed in a
timely manner and strives to avoid delays or negligence
Through information disclosure, all creditors and business that could potentially cause losses to both parties.
partners can obtain relevant information based on to their
needs so that all parties can make objective decisions based
on fair, reasonable and accurate considerations.
Anti-Gratification
& Anti-Bribery Policy
BNI always prioritizes Good Corporate Governance and the 5. Mapping the vulnerable points of receiving and giving
Code of Conduct, including implementing the Gratification gratification.
Control and Anti-Bribery Management System (SMAP). 6. Monitoring and evaluating the implementation of
As an initial stage in establishing the Gratification Control gratification control at BNI.
Unit (UPG), an Anti- Gratification Commitment was signed 7. Carrying out advisory and socialization functions within
between the BNI President Director and the Chair of the BNI.
Corruption Eradication Commission (KPK) on October 17, 8. Coordinating with related units at BNI in order to carry
2016. Since that date, BNI has implemented Gratification out their duties and responsibilities as a gratification
control in its operational activities, including reporting control unit in BNI.
Acceptance/Rejection of Gratification that is reported to BNI 9. Storing gratification goods and/or gratification gifts
UPG through the Online Gratification application (GOL). and forwarding them to the Corruption Eradication
Commission or delivering them back to the complainant
The UPG assigned to the Compliance Division is responsible in accordance with the decisions issued by the KPK
for: and/or UPG.
1. Preparing a rules, technical instructions and other
similar requirements to support the implementation In order to improve control over gratification and anti-
of gratification control; bribery, BNI appointed the Compliance Division as manager
2. Receiving, analyzing, and administering reports of of the Anti-Bribery Management System (SMAP). After
acceptance and rejection of gratification. If necessary, going through several stages of ISO 37001: 2016 certification
the UPG may request information from the recipient regarding SMAP, on August 11, 2020 BNI obtained ISO
of the gratuity regarding the completeness of the 37001: 2016 certification for the Procurement of Goods
gratification report. and Services, since February 9, 2022 the scope has been
3. Continuing the report on receipt of gratification to the expanded to the Corporate Credit Segment and in 2023,
Corruption Eradication Commission in accordance with the scope of ISO 37001:2016 certification will be expanded
applicable regulations. to Pension Fund Activities. Obtaining this certification
4. Delivering the results of the gratification report demonstrates that the gratification, bribery (anti-bribery)
management and proposed gratification control policies and whistleblowing system control systems at BNI are well
to the management/directors. managed in accordance with international standards and
practices set by ISO.
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Furthermore, since December 2018, all BNI employees can report gratification through the Compliance Information
Management System (CIMS) portal, which is integrated with the KPK Gratification Online (GOL) application, in an effort
to digitize paperless gratification reporting at BNI.
Online report via the Compliance
Information Management System
(CIMS) portal within a maximum of Classification & Verification KPK
10 working days Analysis & by KPK CLARIFY TIME Decree
Verification
UPG
Gratification Control Unit
BNI Hi-Movers
Owned by the State Owned by BNI or
Reporting Party
SOCIALIZATION OF ANTI-GRATIFICATION POLICY, GRATIFICATION REPORTING & ANTI-BRIBERY
BNI carries out socialization and education regarding Anti-Corruption Day (HAKORDIA) to internal and external
Gratification & Anti-Bribery through webinars, the BNI parties through video and digital banners at the BNI Office
website, print media, and internal media including BNI and BNI website.
Forum, BNI Digi-HC, BNI Menyapa e-mail, Instagram 8. Socialization of the Corruption Prevention Guide (CEK) of
Quickpose, and Instagram BNI46. The activities carried the KPK to all BNI subsidiary companies with the resource
out by UPG BNI during the 2023 period are as follows: person, the Director of Anti-Corruption for Business
1. Declaration of Gratification and Anti-Bribery at DigiHC Entities (AKBU) of the KPK, Mr. Aminudin, on May 23 2023.
BNI as a commitment of all BNI employees regarding 9. Socialization of anti-corruption activities and violation
compliance with gratification control. reporting media at BNI through the Whistleblowing
2. Reporting of acceptance and rejection of gratuities in 2023 System (WBS) on video and posters displayed at the 2023
to all BNI employees as a form of transparency broadcast HAKORDIA Commemoration at Istora Senayan Jakarta.
through the BNI Forum. BNI received appreciation as the Participant with the Best
3. Implementation of gratuity reporting appreciation in June Booth at the 2023 HAKORDIA implementation.
2023 in the form of an Award Charter given to 62 (sixty 10. Appeal to the Board of Directors, Board of Commissioners,
two) active gratification reporters during 2022 with a total and all Divisions/Units/Units not to give/receive gratuities
of 295 reports. related to religious holidays (Imlek, Eid al-Fitr and
4. Socialization by the Gratification Control Unit includes: Christmas) and New Year which are also broadcast via
a. Socialization of Gratification Control and SMAP the BNI Forum which can be accessed by all employees
to Outsourced Personnel (TAD), Bina BNI Officer as well as to BNI stakeholders through posters, the BNI
Development Program (ODP), Secretary of Directors, website and national mass media.
Personal Assistant to Directors and Protocol. 11. An appeal for prohibiting the use of official facilities for
b. Sharing Session on Gratification Control and SMAP personal gain to all organizations, this is in line with the
Implementation with all Subsidiary Companies as the KPK circular to avoid potential conflicts of interest in the
BNI Financial Conglomerate. implementation of company operational activities.
c. Sharing Session on Gratification Control and SMAP 12. An appeal to prohibit receiving and giving gratifications
Implementation as a follow-up to the benchmarking related to BNI's 2023 anniversary celebrations to all
invitation of PT Pegadaian on July 7 2023 and PT Divisions/Units/Units which was also broadcast through
Telkom Indonesia (Persero) Tbk on June 14 2023. the BNI Forum as a reminder of the implementation of
5. Reminder of reading the Integrity Pact at the time of gratification control and SMAP at BNI.
signing the Credit Agreement as an effort to inform 13. Acceptance of Anti-Corruption Instructor (PAKSI)
and commit BNI regarding Gratification Control from competency certificates from LSP KPK to 16 (sixteen)
stakeholders, in this case debtors. BNI employees as one of the driving forces of the Anti-
6. Submission of a Compliance Reminder (CORE) with the Corruption program at BNI.
theme "Gratification Reporting" which was broadcast at 14. Mandatory E-Learning on Gratification Control and
the BNI Forum in January 2023. SMAP at BNI SMARTER in video form which has been
7. Socialization of SMAP and Commemoration of World accessed and completed by 25.356 BNI employees.
15. Implementation of SMAP Recertification with audit
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
results containing no major or minor findings, thus GRATIFICATION REPORT 2023
showing BNI's commitment and consistency regarding
the implementation of SMAP. The acceptance/rejection of gratification report is
submitted by the reporter (BNI employee) to UPG BNI
GRATIFICATION CONTROL MONITORING in the Compliance Division, and then forwarded to KPK
& EVALUATION BY KPK through the Online Gratification (GOL) application. Reports
of acceptance/rejection of gratification submitted by the
BNI’s Gratification Control Unit (UPG) reports the Reporting Party have been forwarded to the KPK within an
Gratification Control Program results to the Corruption average reporting period of no later than 2.26 working days
Eradication Commission (KPK) on a quarterly basis, then from the deadline of 30 working days. In 2023 gratification
the KPK conducts an assessment of gratification control reports to UPG an increase/decrease in the amount of
based on 6 predetermined criteria gratification reporting to UPG has increased by 8% from
1. Internal Dissemination; 295 reporting in 2022 to 320 reporting in 2023.
2. External Dissemination;
3. Identification of Risks/Points Prone to Gratification;
4. Risk Mitigation;
5. Innovation; and
6. Handling Gratification Reporting.
In 2023, BNI UPG received the maximumTotal Gratification
Control Program Implementation Score (PPG), namely
100 and received a Certificate of Appreciation from the
Corruption Eradication Committee as the UPG with the
highest score in the BUMN/BUMD/Subsidiary category
based on the Monitoring and Evaluation Results of the
2022 Gratification Control Program cfm. Certificate of
Appreciation No. PPG/23-03/APRESIASIMONEV/8 March
3, 2023.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 955
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Disclosure Of Information On Board Of
Commissioners and Board Of Directors
Share Ownership and Its Application
Based on OJK Regulation No. 11/POJK.04/2017 concerning Reports
of Ownership or Any Changes in Ownership of Public Company
Shares, Members of the Board of Directors or members of the
Board of Commissioners must report to OJK any ownership and any
change in ownership of Public Company shares, either directly or
indirectly. The said report must be submitted no later than 10 (ten)
days after the occurrence of ownership or change.
Information concerning reports on share ownership of members of the Board of Directors and members of the Board
of Commissioners in 2023 can be seen as follows:
Share Ownership Share Ownership
Name Position December 31, December 31, Transaction
2022 2023) Number Of Shares
Description
Board of Commissioners
President
Agus Dermawan
Commissioner/
Wintarto 0 0 - -
Independent
Martowardojo3)
Commissioner
Vice President
Commissioner/
Pradjoto4) 0 0 - -
Independent
Commissioner
Pahala Nugraha Vice President
0 0 - -
Mansury5) Commissioner
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
In addition to the OJK reporting requirements, members Guidelines and Work Procedures for the PT Bank Negara
of the Board of Directors and members of the Board of Indonesia (Persero) Tbk. Board of Commissioners, and the
Commissioners are also required to submit information Board of Directors Decree No. KP/228DIR/R dated June 29,
to the Public Company regarding ownership and any 2018 concerning Improvement to the Board of Directors’
changes in their ownership of Public Company shares. Work Guidelines and Rules.
This information should be submitted no later than 3 (three)
working days after the occurrence of ownership or any During 2023, there was changes in ownership of the
change in ownership of Public Company shares. Within the Company's shares owned by members of the Board of
Company, members of the Board of Directors and members Directors and Non-Independent members of the Board
of the Board of Commissioners convey this information of Commissioners that had been submitted to OJK in
to the Corporate Secretary no later than 3 (three) working accordance with the provisions of OJK Regulation No. 11/
days after the ownership occurs. POJK.04/2017 concerning Reports of Ownership, or Any
Changes in Ownership of Public Company Shares.
The policy regarding the obligations of members of
the Board of Directors and members of the Board of
Commissioners to submit information regarding ownership
and any changes in share ownership of the Company’s
shares is regulated in the Board of Commissioners Decree
No. KEP/049/DK/2017 dated October 26, 2017 concerning
Change Of Share Ownership
Date Of Date Of Share
Transaction
Transaction Purpose Price Reporting To Reporting To Ownership
Date
The Company OJK Status
- - - - - -
- - - - - -
- - - - - -
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 957
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Share Ownership Share Ownership
Name Position December 31, December 31, Transaction
2022 2023) Number Of Shares
Description
Independent
Sigit Widyawan6) 0 0 - -
Commissioner
340,063 809,086
Askolani Commissioner Transfer 128,960 shares
shares/0.0018235% shares/0.0021693%
43,484
Fadlansyah Lubis Commissioner 0 Transfer 43,484shares
shares/0.0001166%
Independent
Asmawi Syam 0 0 - -
Commissioner
Independent
Iman Sugema 0 0 - -
Commissioner
252,817 shares/
Susyanto Commissioner 634,594 Pengalihan 128,960 shares
0.0013557%
Independent
Septian Hario Seto 0 0 - -
Commissioner
Independent
Erwin Rijanto Slamet 0 0 - -
Commissioner
42,400 shares/
0 Investment 22.200 shares
0.001137%
Robertus Billitea7) Commissioner
0 Investment 22.200 shares
Board Of Directors
399,539 1,115,346
Royke Tumilaar President Director Transfer 316,628 shares
shares/0.00214% shares/0.0029904%
Transfer 248.642 shares
641,532 905.706
Adi Sulistyowati Vice President Director
shares/0.00344% lembar/0,0024283%
Sale 662,000 shares
Novita Widya 399,607 948,044
Finance Director Transfer 268,830 shares
Anggraini shares/0.00182% shares/0.0025419%
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Change Of Share Ownership
Date Of Date Of Share
Transaction
Transaction Purpose Price Reporting To Reporting To Ownership
Date
The Company OJK Status
- - - - - -
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 22, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 22, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
- - - - - -
- - - - - -
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
- - - - - -
- - - - - -
In order to comply with the provisions of Article 2 of the
Financial Services Authority Number 11/OJK.04/2017
IDR8,850,- May 22, 2023 May 22, 2023 May 31, 2023 Direct
concerning Ownership Reports or Any Changes in
Ownership of Public Company Shares
In order to comply with the provisions of Article 2 of the
Financial Services Authority Number 11/OJK.04/2017
IDR8,900,- July 27, 2023 July 27, 2023 August 07, 2023 Direct
concerning Ownership Reports or Any Changes in
Ownership of Public Company Shares
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037,19,- August 18, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9.037,19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In order to comply with the provisions of Article 2 of the
Financial Services Authority Number 11/OJK.04/2017 December 21, December 21, December 28,
IDR5,200,- Direct
concerning Ownership Reports or Any Changes in 2023 2023 2023
Ownership of Public Company Shares
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037,19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 959
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Share Ownership Share Ownership
Name Position December 31, December 31, Transaction
2022 2023) Number Of Shares
Description
Digital and Integrated
565,602 1,442,034
Corina Leyla Karnalies Transaction Banking Transfer 268,830 shares
shares/0.00303% shares/0.0038663%
Director
Enterprise and
655,558 1,579,946
Sis Apik Wijayanto Commercial Banking Transfer 268,830 sheets
shares/0.00352% shares/0.0042361%
Director
Risk Management 305,607 880,044
David Pirzada Transfer 268,830 shares
Director shares/0.00164% shares/0.0023595%
Wholesale and
Silvano Winston 339.607 948,044
International Banking Transfer 268,830 shares
Rumantir shares/0.00182% shares/0.0025419%
Director
Network and Services 645.413 1,559,656
Ronny Venir Transfer 268,830 shares
Director shares/0.00346% shares/0.0041817%
Institutional Banking 339.607 948,044
Muhammad Iqbal Transfer 268,830 shares
Director shares/0.00182% shares/0.0025419%
Putrama Wahju Retail Banking 798.265 1,686,386
Transfer 268,830 shares
Setyawan Director shares/0.00428% shares/0.0045215%
Human Capital and 129.076 348,008
Mucharom Transfer 89,856 shares
Compliance Director shares/0.00069% shares/0.0009331%
Technology and 89,856
Toto Prasetio 0 Transfer 89,856 shares
Operations Director shares/0.0002409%
1. Changes in the number of shares owned by each member of the Board of Directors and Board of Commissioners at the end of 2023 will also be influenced by the BNI
stock split which was effective on October 6, 2023, causing the number of shares before October 6, 2023 to double. with a stock split ratio of 1:2.
2. Ceased serving as Independent Commissioner from September 19, 2023.
3. Received a transfer from his original assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent
Commissioner since September 19, 2023 and as of December 31, 2023 he was still in the OJK fit and proper test process.
4. Served as Vice President Commissioner since 19 September 2023 and as of December 31, 2023 is still in the OJK fit and proper test process.
5. His position ended and he was reappointed based on the decision of the Annual GMS on March 15, 2023 as Commissioner for the second period starting March 15, 2023.
6. Serving as Commissioner since March 15, 2023 and effective based on OJK approval from September 8, 2023.
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Practices Governance Responsibility Commitment Statements
Change Of Share Ownership
Date Of Date Of Share
Transaction
Transaction Purpose Price Reporting To Reporting To Ownership
Date
The Company OJK Status
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037,19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037,19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037,19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037,19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
In the context of implementing Financial Services
Authority Regulation Number 45/POJK.03/2015
IDR9,037.19,- August 14, 2023 August 14, 2023 August 18, 2023 Direct
concerning Implementation of Governance in Providing
Remuneration for Commercial Banks
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 961
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Performance Report Profile Analysis on Company Performance Functions
Board Of Commissioners And Board
Of Directors Share Ownership In
Banks Or Other Companies
BNI always discloses the members of the Board of Commissioners and Board of Directors share ownership in other
banks, non-bank financial institutions, and other companies domiciled at home and abroad. This is realized to maintain
the independence of each member of the Board of Commissioners and Board of Directors. At the end of December 31,
2023, the entire Board of Commissioners and Board of Directors did not own shares in other banks, non-bank financial
institutions and other companies domiciled inside or outside the country.
Share Ownership as at December 31, 2023
Non-bank financial
Name/Position BNI1) Other Banks Other Companies
institutions
Dewan Komisaris
Agus Dermawan Wintarto
0 - - -
Martowardojo2)
Pradjoto3) 0 - - -
Pahala Nugraha Mansury4) 0
Sigit Widyawan5) 0 - - -
Askolani 809,086 shares/0.0021693%
Fadlansyah Lubis 43,484 shares/0.0001166% - - -
Asmawi Syam 0 - - -
Iman Sugema 0 - - -
634,594
Susyanto shares/0.0017014% - - -
Septian Hario Seto 0 - - -
Erwin Rijanto Slamet 0 - - -
Robertus Billitea5) 42,400 shares/0.001137% - - -
Direksi
Royke Tumilaar 1,115,346 shares/0.0029904% - - -
Adi Sulistyowati 905,706 shares/0.002428% - - -
Novita Widya Anggraini 948,044 shares/0.0025419% - - -
Corina Leyla Karnalies 1,442,034 shares/0.0038663% - - -
Sis Apik Wijayanto 1,579,946 shares/0.0042361% - - -
David Pirzada 880,044 shares/0.0023595% - - -
Silvano Winston Rumantir 948,044 shares/0.0025419% - - -
Ronny Venir 1,559,656 shares/0.0041817% - - -
Muhammad Iqbal 948,044 shares/0.0025419% - - -
Putrama Wahju Setyawan 1,686,386 shares/0.0045215% - - -
Mucharom 348,008 shares/0.0009331% - - -
Toto Prasetio 89,856 shares/0.0002409% - - -
Information:
1. The Company has carried out a stock split, the listing of shares is effective as of October 6, 2023.
2. Ceased serving as President Commissioner/Independent Commissioner from 19 September 2023
3. Received a transfer from his original assignment as Vice President Commissioner/Independent Commissioner to become President Commissioner/Independent
Commissioner since 19 September 2023 and as of 31 December 2023 he was still in the FSA fit and proper test process.
4. Served as Vice President Commissioner since 19 September 2023 and as of 31 December 2023 was still in the FSA fit and proper test process.
5. Term of office ended and was reappointed based on the decision of the Annual GMS on March 15 2023 as Commissioner for the second period starting March 15 2023
Served as Commissioner since 15 March 2023 and effective based on FSA approval from 08 September 2023
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Violation Reporting
System (Whistleblowing System)
To increase the effectiveness of Good Corporate Governance WHISTLEBLOWING SYSTEM MANAGEMENT
(GCG) implementation, especially in the application of the
transparency, accountability and independence principles, The person responsible for WBS at BNI is the President
BNI is committed to running the company professionally Director assisted by the Director of Human Capital &
based on company behavior that is in accordance with Compliance. In this case, the President Director appoints
the code of ethics and work culture, in order to realize the Head of Internal Audit Unit as WBS Manager who is
good corporate governance.To realize this, BNI provides an responsible for managing the WBS and reports to the
independent and confidential means of reporting violations President Director.
and has a whistleblower protection mechanism, namely
the Whistleblowing System (WBS). SUBMISSION OF VIOLATION REPORTS
WHISTLEBLOWING SYSTEM PURPOSE The reporter is given an alternative way of conveying his/
her identity when reporting violations committed by BNI
The implementation of BNI's Whistleblowing System (WBS) personnel via the WBS, namely:
with the name "WBS to CEO" is one of the early detection 1. Reporters who are willing to reveal their identity to the
mechanisms for violations at BNI that can cause financial recipient of the report to the WBS ConsultantTeam and
losses, including things that can damage BNI's image. BNI WBS officers (Full Disclosure).
WBS management is carried out in collaboration with 2. Reporters who are willing to reveal their identity only
an independent consultant, namely Deloitte. Thus, WBS to the WBS Consultant Team. In this case, the WBS
is a commitment to creating a clean work environment Consultant Team will not forward the identity of the
and integrity in the form of active participation by BNI reporter to BNI (Partial Anonymity).
personnel with external parties to report violations that 3. Reporting parties who are not willing to reveal
occur within BNI. their identity to the WBS and BNI Consultant Team
(Anonymous).
Since March 2 2021, BNI has collaborated with the Reporting violations via WBS can be carried out by:
Corruption Eradication Commission of the Republic of
Indonesia (KPK) regarding handling complaints in efforts
to eradicate criminal acts of corruption, the implementation
of which is regularly reported to the KPK.
Letter:
Website: Email: SMS/Whatsapp: Telephone:
BNI Transparan PO
https://bni-transparan.tipoffs.info bni-transparan@tipoffs.com.sg 081-1970-1946 021-57853377
BOX 2646/JKP 10026
BNI can impose sanctions on Internal Reporting Persons/BNI personnel if it is proven that the report submitted is slanderous
and is proven to have other purposes that deviate from the aims and objectives of the WBS Policy. The referred sanctions
refer to the applicable provision at BNI.
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2023 Management Company Management Discussion and Business Support
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REPORT SUBMISSION MECHANISM
WBS CONSULTANT INTERNAL AUDIT INVESTIGATION TEAM SANCTION COMMITTEE
Deloitte WBS Manager
VIOLATIONS
WHISTLEBLOWER 3a Investigator
(IAD/SORX/
1 2 3b AFR) 4
Supporting Web WBS Proven
Data Room Report Report
STAFF
Human Capital
Division Decision
Sanctions
5 5 5 5 Administrative
Whistleblower Service
(Deloitte SafeSpace Report
workplace fraud and COMPLAINTS
misconduct) BENEFICIARIES
CXC/
Management
Unit
1. The reporter submits the WBS report via telephone, email, letter, website, or SMS/Whatsapp to the Deloitte WBS
Consultant.
a. Deloitte screens WBS reports. WBS reports that do not comply with 4W1H (What, Who, Where, When, How) will
be requested for supporting data from the Reporter.
b. The reporter provides supporting data to Deloitte.
2. Deloitte submits the WBS report to the WBS Manager, namely Internal Audit.
3. Internal Audit analyzes the WBS report (3a) and conducts a direct investigation, and/or forwards it to the Senior
Operational Risk Executive (SORX)/Anti-Fraud Unit (AFR) or related Division/Unit/Unit) according to the type of
report, (3b), namely
a. Related violations are forwarded to the Investigator unit
b. Employees cases are forwarded to the Human Capital Division
c. Customer complaints are forwarded to the Customer Experience Center Division/Management Unit
4. Results of follow-up WBS reports that are proven to violate provisions will be given administrative sanctions in
accordance with applicable regulations.
5. Each unit/division that follows up on the WBS report, submits the results of the follow-up to Internal Audit and then
be submitted to Deloitte to be informed to the Reporter.
PROTECTION FOR WHISTLEBLOWERS
The first protection for whistleblowers is the confidentiality of their identity and reports submitted by the whistleblower.
The form of protection for whistleblowers is adjusted to the form of threats/actions received. BNI Providing protection
with due observance of the principle of confidentiality and related applicable provisions.
COMPLAINT HANDLING
The handling of reporting complaints through WBS, namely:
1. The WBS Consultant Team will send an email to the appointed BNI WBS Manager and/or Officer regarding the new
complaint report. Regarding any new complaint reports entered into Conduct Watch;
2. The time period to provide a response regarding the follow-up of the complaint report is as follows:
a. First response: no later than 14 (fourteen) working days after the complaint report is entered into Conduct Watch;
b. Subsequent responses: at the end of each month following the first response.
3. In order to maintain independence, if there is a report of misconduct that mentions the name of or involves one of
the WBS officers, the officer will not be able to access Conduct Watch.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
TYPES OF REPORTABLE VIOLATIONS
Reports submitted through the WBS are reports of violations related to the following:
1. Fraud
Fraud is dishonest or deceptive acts including, fraud, extortion, forgery, concealment or destruction of documents/
reports or using fake documents, committed by a person/group of people that causes potential loss or real loss to
the company;
2. Violation regulations/laws
Violation acts subject to sanctions according to applicable internal and external legal provisions.
3. Conflict of Interest
A situation where members of the Board of Directors, members of the Board of Commissioners, committee members,
permanent/non-permanent/outsourcing employees (BNI Personnel) due to their position, or authority at BNI have
personal interests that can objectively influence the duties mandated by BNI, resulting in a conflict between personal
and/or group and/or family interests and the economic interests of BNI.
4. Bribery/gratification/extortion (extortion)
Receiving something in any form, and regardless of the amount/value, from other parties related to their position/
authority/responsibility at BNI.
5. Violation of the Code of Ethics/Unethical Conduct
Acts or actions taken by BNI Personnel that cannot be justified ethically, such as violations of the BNI Code of Conduct.
RESULTS OF HANDLING COMPLAINTS
NUMBER OF COMPLAINTS ENTERED AND PROCESSED IN THE FISCAL YEAR
There were 235 reports of alleged violations received via the WBS channel.
3,40% 0,43%
16,17%
36,81%
83,33%
Complaint
Report Channel
Status
44,68%
21,28%
Email Whatsapp
Completed Website PO Box/Letter
In Process SMS Telephone
1. The reporter chose the email complaint channel (44.68%) as the highest means of receiving complaints, followed by
the website (26.81%) and WhatsApp (21.28%).
2. From total 83.83% of complaints (197 reports) received during 2023, 48 reports were proven and 149 reports were
not proven.
FOLLOW UP ON COMPLAINTS IN 2023
Every WBS report that after investigation is proven to violate the provisions, will be given sanctions according to BNI
regulations. During 2023, BNI has given sanctions to 14 employees, including termination of employment for 4 employees
who were proven to have committed violations.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 965
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2023 Management Company Management Discussion and Business Support
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Anti Corruption
Policy
ANTI CORRUPTION POLICY PROGRAMS AND PROCEDURES
FOR OVERCOMING CORRUPTION
To enforce its anti-corruption policies, BNI ensures that PRACTICES, FRAUD, BRIBERY,
all company activities are carried out in compliance with GRATIFICATION AND/OR RETURN
applicable laws and regulations and applies Good Corporate
Governance practices. BNI has stipulated sanctions to create 1. BNI has established a Gratification Control Unit (UPG)
a deterrent effect, including Termination of Employment and manages the Anti-Bribery Management System
(PHK) for violations committed by employees related to (SMAP) as the driving force for the anti-corruption
corruption, gratification and bribery. These violations can programs at BNI. Activities and programs related
be reported to Law Enforcement Officials (APGAKUM) to gratification and bribery are detailed in the Anti-
in accordance with applicable legal provisions. This is Gratification and Anti-Bribery Policy Chapter.
also expected to maintain the trust of all shareholders, 2. Determination of severe sanctions (PHK) for actions
stakeholders and the wider community. that fall into the category of bribery and fraud.
3. Anti-fraud awareness to all employees of BNI and
As part of its anti-corruption commitment, every year the its subsidiaries, through webinars, socialization and
Board of Commissioners, Board of Directors and all BNI campaigns through BNI’s official social media or related
employees sign an Integrity Pact.The Integrity pact includes divisions.
a commitment to create a corruption-free work environment 4. Appreciation to employees who contribute to fraud
that is free from corruption. Administrative sanctions will prevention efforts.
be imposed on the breach of the anti-corruption program
at BNI. Filling in the Integrity Pact is also carried out by all ANTI-CORRUPTION TRAINING/
stakeholders collaborating with BNI, including information SOCIALIZATION TO EMPLOYEES
on violation reporting channels through the Whistleblowing
System (WBS). BNI always involves its employees in training.The training/
certification that was attended was Anti-Corruption
Furthermore, BNI has outlined anti-corruption policies Counselor (PAKSI) training, SMAP ISO 37001:2016
in various guidelines, including the Code of Conduct, certification, webinars, E-Learning, Daily Exercise Employee
Gratification Control Guidelines, Anti-Bribery Management Program (DEEP46) as well as outreach related to gratification
Systems (SMAP) Guidelines, Anti-Bribery Policies, control and anti-bribery to prevent the corruption in BNI
Guidelines for Anti-Fraud Strategies and Whistleblowing during 2023.
Systems.These guidelines have been properly implemented
and their effectiveness is evaluated annually.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
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Internal
Deviations
Internal Fraud is a deviation/fraud committed by the Management, permanent and nonpermanent employees (honorary and
outsourcing) related to the Bank’s work processes and operational activities that affect the financial condition of the Bank.
Information on the number of internal fraud cases in 2023 can be seen in the table as follows:
Number of Cases Performed by
Members of the
Board of Directors Non-Permanent
Internal Fraud in 1 Year and Members Permanent Employee Employees and
of the Board of Outsourced Workers
Commissioners
2023 2022 2023 2022 2023 2022
Total Fraud 0 0 11 Fraud 14 Fraud 0 7 Fraud
It has been resolved 0 0 9 10 0 2
On Bank Internal Settlement Process 0 0 2 4 0 5
No solution has been attempted yet 0 0 0 0 0 0
Has been followed up through the legal process 0 0 3 2 0 1
Information:
Loss > 100 Million
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 967
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2023 Management Company Management Discussion and Business Support
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Provision of Funds For
Related Parties and Large Exposure
Regarding the Legal Lending Limit (LLL), lending to Related 3. Ex-post reviews are carried out by the Compliance Work
Parties and also policies that govern credit limits per Unit and the Internal Audit;
industry sector, together with monitoring and settlement. 4. Provision of funds to related parties need approval from
BNI periodically conducts Credit Procedure Committee the Board of Commissioners;
and Credit Policy Committee meetings as well as Board 5. Provision of large funds needs approval from the
of Directors Meetings to discuss matters related to credit management and for certain amounts must be consulted
policies, procedures and operational activities. with the Board of Commissioners;
6. IAD conducts assessment of credit centers based on risk
To ensure that the provision of funds to related parties assessment to ensure the adequacy of risk management
and large exposures is in accordance with the principle of and internal control, including in the credit granting
prudence, BNI has an internal control system as follows: process.
1. Established policies and procedures in the process of In applying the provision of funds by the Bank to related
granting loans; parties or for large exposures:
2. Conducting an ex-ante review on the loan granting 1. Management pays attention to the provision of large
process through a Credit Compliance Review conducted credit amounts, through the provision of funds to
by the Compliance Work Unit with the following criteria: debtors through the Internal Rating System (corporate,
a. Providing new and additional funds with the enterprise, commercial, and small business), Loan
authority of the Medium Credit Committee, Regions Portfolio Management, Loan Exposure Limits (per
(excluding small segments), Divisions and Head segment, per economic sector and per regional), LLL
Office; or (for internal BNI through Internal House Limit), and
b. Restructuring with the authority of the Medium Country Exposure Limit;
Credit Committee, Regions (excluding small 2. Total capital and Capital Adequacy Ratio (CAR) are
segments), Divisions and Head Office; or always reported to Management and all units in order to
c. Reviewing provision of funds, where at least 1 (one) have guidelines in carrying out bank business activities,
member of the Credit Committee is on the Board especially those concerning the provision of funds.
of Directors;
d. Modifications include, but are not limited to Submission of reports to OJK by BNI has been carried out
changes in structure, release of collateral, changes in accordance with applicable regulations. The amount of
to requirements where at least 1 (one) member of funds available to related parties and large customers can
the Credit Committee is on the Board of Directors; be seen in the table below:
e. Proposals for provision of funds that must be
consulted with the Board of Commissioners
or provision of funds for parties related to the
Bank must obtain approval from the Board of
Commissioners.
Total
Funds Available
Debtor Nominal (IDR-million)
To Related Parties 319 1.837.129
To Individual Debtors Group 20 213.772.386
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Providing Loans To
Related Parties
Based on the Republic of Indonesia FSA Regulation No. • Biological/step/adoptive parents;
32/POJK.03/2018 dated December 27, 2018 concerning the • Step/adoptive Siblings;
Maximum Limit for Loans and Provision of Large Funds • Biological/step/adopted children;
for Commercial Banks, as amended by POJK No. 38/ • Biological/step/adoptive grandparents;
POJK.03/2019 dated December 19, 2019, Article 5 states, • Biological/step/adopted grandchildren;
that the entire portfolio of Provision of Funds to Related • Siblings/step/adoptive from parents;
Parties with Banks is set at a maximum of 10% (ten percent) • Husband or wife;
of the Bank’s Capital. The definition of Provision of Funds • Parents in law;
is the investment of Bank funds in the form of, loans, • Husband or wife of biological/step/adopted
securities, placements, claims for securities purchased children.
with agreements to resell (reverse repo) and others. f. Members of the Board of Directors and/or Board of
Commissioners, in the Companies referred to in letter
BNI’s policy concerning the provision of loans to related a, b and/or c;
parties at is stated in the Company’s Guidelines No. IN/409/ g. Companies whose members of the Board of Directors
PGV/005 dated August 16, 2019, which stipulates that the and/or Board of Commissioners are members of the
Bank is prohibited from providing Provision of Funds Bank’s Board of Commissioners;
(hereinafter referred to as “Lending”) to Related Parties h. Companies/entities with 50% (fifty percent) or more of
without the Board of Commissioners’ approval. the members of the Board of Directors and/ or Board of
Commissioners, are Directors and/or Commissioners
Related Parties as regulated in POJK No. 32/ POJK.03/2018 in the Companies referred to in letter a, b and/or c;
dated December 27, 2018, as amended by POJK No. 38/ i. Companies/entities where:
POJK.03/2019, dated December 19, 2019, includes: 1. Members of the Board of Directors, Board of
a. Individuals or companies controlling the Bank; Commissioners, and/or Executive Officers of the
b. Legal entities in the event that the Bank is the controller; Bank as referred to in letter d. act as controllers; and
c. Companies in the case relate to individuals or 2. Members of the Board of Directors and/or Board of
Companies as referred to in letter a as a controller; Commissioners in the parties as referred to in letter
d. Members of the Board of Directors, Board of a, b and/or c act as controllers;
Commissioners, and Executive Officers of the Bank; An j. Collective investment contracts where the Bank and
Executive Officer is an official directly responsible to the or the parties referred to in letters a. to i. own 10% (ten
Board of Directors or has a significant influence on the percent) or more shares in the Investment Manager of
Bank’s policies and/or operations, including the Division the collective investment contract;
Heads, Regional Office Heads, Branch Office Heads, k. Companies that have financial relationships with the
Functional Office Heads whose position is at least equal Bank and/or parties as referred to in letter a. up to the
to the Branch Office Heads, Risk Management work letter i; Financial relationships include:
unit Heads, Compliance work unit Heads, and Internal 1. There is financial assistance from the Bank and/or
Audit work unit Heads and/or other equivalent officials; Related Parties or financial assistance to the Bank
e. Parties who have familial relationships horizontally and/or other Related Parties with requirements
and vertically: that cause parties providing financial assistance
1. From an individual who is controlling the Bank as to be able to determine (controlling influence) the
referred to in letter a; and strategic policies of Companies receiving financial
2. From members of the Board of Directors and/or assistance;
members of the Board of Commissioners at the 2. There is a significant business chain linkage in the
Bank as referred to in letter d. Familial relationships business operations of the Bank or Related Parties
horizontally or vertically, include: with other Companies so there is dependence
between one party and another which can result in:
• One party being unable to easily transfer business
transactions to another party; and
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• The inability to easily transfer business transactions causes the cash flow of one of the parties to experience
significant disruptions making it difficult to meet obligations; and/or
3. There is a transfer of loan risk through a guarantee where the guarantee party will take over part or all of the
financial risk from the guaranteed party.
l. The borrower is an individual or a non-bank company with financial relationships through the provision of guarantees
to parties as referred to in letters a to k;
m. The borrower has financial relationships through guarantees provided by the parties as referred to in letters a to k;
n. Other Banks have financial relationships through providing guarantees to parties as referred to in letters a to letter
k in the event that there is a counter guarantee from the Bank and/or parties as referred to in letters a to letter k to
the other Bank; and
o. Other companies where there is an interest in the form of share ownership of 10% (ten percent) or more individually
or jointly, from the parties as referred to in letter e.
Provision of Loans to debtors who are not Related Parties that are channeled and/or used for the benefit of the Related
Party are classified as Providing Loans to Related Parties.
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Practices Governance Responsibility Commitment Statements
Provision of Funds For Social
and Political Activities
BNI has a policy that prohibits BNI employees from becoming members and/or donors of political parties. In 2022,
there was no funding for political activities. The budget spent on social activities through the Social and Environmental
Responsibility Program throughout 2023 was Rp135,958 billion.
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Procurement of Goods
and/or Services
THE BANK’S PROCUREMENT OF While the ethics in implementing the Procurement of Goods
GOODS AND/OR SERVICES BASIC and/or Services at BNI are as follows:
PRINCIPLES ARE AS FOLLOWS: 1. Carrying out tasks in an orderly manner, with a sense
of responsibility to achieve the Procurement of Goods
BNI’s procurement of goods and/or services basic principles and/or Services goals, smoothness, and accuracy of
are as follows: objectives;
1. Efficient: goods and/or services procurement must be 2. Working professionally, independently, and maintaining
endeavored to obtain optimal and best results in the information confidentiality which by its nature must be
shortest amount of time by spending minimum funds kept confidential to prevent irregularities in the Goods
and capability in a reasonable manner and not solely and/or Services Procurement;
aimed at getting the lowest price. 3. Not influencing each other, either directly or indirectly,
2. Effective: goods and/or services procurement must be resulting in unfair business competition;
in accordance with the predetermined requirements 4. Accepting and being responsible for all decisions made
and provides the maximum benefit in accordance with in accordance with the written agreement of the parties
the targets set. concerned;
3. Competitive: goods and/or services procurement must 5. Avoiding and preventing conflicts of interest with related
be open to all Goods and/or Services Providers that parties, either directly or indirectly, which may result
meet the qualifications, and is performed through fair in unfair business competition in the Goods and/or
competition between equal Providers of goods and/or Services Procurement;
services that meet certain conditions/criteria based on 6. Avoiding and preventing wastage and leakage of state/
clear and transparent rules and procedures. company finances;
4. Transparent: goods and/or services procurement 7. Avoiding and preventing abuse of authority and/or
provisions and information regarding, including collusion; and/or
procurement administrative technical requirements, 8. Not accepting, not offering, and not promising the
evaluation procedures, evaluation results, determination giving or receiving of gifts, rewards, commissions,
of prospective suppliers of goods and/ or services, are rebates, and anything from or to anyone who is known
open to all qualified goods and/or services providers. or reasonably suspected to be related to the Goods and/
5. Just and Fair: all prospective Goods and/or Service or Services Procurement.
Providers who meet the requirements must receive
an equal treatment. METHODS OF PROCUREMENT OF
6. Open: goods and/or services procurement can be GOODS AND/OR SERVICES
pursued by all prospective goods and/or services
providers that meet the requirements. The procurement of goods and/or services at BNI is carried
7. Accountable: must achieve the target and can be out through theTender, LimitedTender, Direct Appointment,
accounted for so as to stay away from potential misuse Direct Procurement and Self-Management methods. The
and irregularities. criteria for the procurement method are as follows:
1. Procurement of goods and/or services is announced widely and openly at least 2 Business Days for each
supplier of goods and/or services.
2. If necessary, the following can be done:
a. Written notification to the association of providers of goods/services/principals;
b. Sending Tender invitations to partners who potentially meet the requirements.
Tender 3. Followed by at least 3 (three) vendors who register and fulfill the requirements in the tender
announcement.
4. The price negotiation process is carried out using the e-auction module unless it is not possible to do
so.
5. For certain needs, more than 1 (one) vendor of goods and/or services may be appointed.
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1. Procurement of goods/services offered to several parties is limited to a value determined by the
Company.
Limited Tender 2. If needed, it is possible to invite potential participants by way of announcements.
3. At least 2 (two) candidates who meet the requirements.
1. Goods and services needed for BNI’s main performance and cannot be delayed (business critical
assets).
2. There is only one Provider who can carry out work according to user requirements, or in accordance
with the provisions of prevailing laws and regulations.
3. Goods and services that are knowledge intensive in which to use and maintain these products requires
continuity of knowledge from the Provider.
4. If the Procurement using a Tender or Limited Tender method has been carried out 2 (two) times and does
not find a Provider, or there is no party meeting the criteria, or no parties participating in the Tender.
5. Goods and services owned by holders of Intellectual Property Rights (IPR) or who have warranties from
Original Equipment Manufacturers
6. Emergency management for security, community safety, and company strategic assets.
Direct Appointment 7. Procurement of goods and/or services that constitute a purchase or re- procurement (repeat order).
8. Emergency management due to local and national natural disasters (force majeure).
9. Additional or continuing work that cannot be avoided in the context of completing the procurement of
goods and/or services.
10. Providers of goods and/or services are BUMN, BUMN Subsidiaries or BUMN Affiliated Companies as
long as the goods and/or services referred to are products or services from BUMN, BUMN Subsidiaries,
BUMN Affiliated Companies and/or small and micro businesses and as long as they are of quality,
prices, and purpose, and can be justified.
11. Consultants not planned in advance to deal with certain problems where the work must be carried out
immediately and cannot be delayed.
12. Procurement of goods and or services with a defined value determined by the Company.
1. By way of Direct Procurement of the Provider or direct seller.
2. Can be done without a Work Order (SPK) or Contract.
3. Direct Procurement of goods and/or services with a certain value can be carried out
4. Procurement Method if it fulfills one of the following conditions:
a. Items are specially designed/created/made by a certain party or have artistic value/art work,
including sculptures, paintings, handicrafts; or
Direct Procurement b. Subscription goods (subscription/membership) based on the result sof studies that can be
accounted for, including gardner, forrester; or
c. Procurement is carried out based on widely published public tariffs, including electricity, telephone/
communication, clean water, fuel oil, gas fuel; or
d. Procurements carried out in accordance with established business practices, including: hotel fees,
transportation tickets.
1. Renovation work of buildings/offices, repairs/maintenance of equipment/ furniture.
2. Self-Management is implemented for work that is incidental and/or simple and easy to supervise/
monitor. If the work is carried out by contract or daily workers, it must be by individuals.
3. Procurement by means of Self-Management must obtain prior approval from the Head of the
implementing unit.
4. Type of Self-Management:
Self-Management a. All activities carried out by BNI employees; or
b. Some work can be done through piece rate, daily/weekly; or
c. Some work can be assisted by individual experts (consultants).
5. To meet the need for materials, tools and/or experts that are not available at BNI, the procurement
process continues to refer to the procurement method in accordance with the provisions stipulated in
the direct appointment procurement method, limited tender, tender and direct procurement..
6. Self-management procurement is carried out with a certain value.
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GENERAL PROCUREMENT OF GOODS & SERVICES
PROCUREMENT AUTHORITY
PROVISION PROCUREMENT STRATEGY SEPARATION OF FUNCTION
CENTRALIZATION DECISION LEVEL
In principle, the
procurement of goods
and services adheres to a
Separation of functions between
centralized procurement The authority
procurement processing units by:
system that considers to decide on
1. Improving the quality of 1. Units requiring procurement
Procurement efficiency, effectiveness procurement is
management 2. Vendor Management Units
of Goods and and security. However, in made tiered with
2. Sharpening specifications selecting partners and
Services refers some cases, procurement consideration of risk
3. Packaging based on work/type recommending a list of
to external and decentralization can level and level of
of goods partners
internal provisions be carried out with procurement value
4. Selective acquisition of 3. Units preparing their own
(Company consideration to optimizing through a decision-
vendors approximate prices
Guidelines) the functions and making mechanism
5. Enhancing E-Procurement 4. Units preparing the contracts
authorities in all units and in the procurement
5. Units making payments
providing opportunities for committee
6. Units supervising
local partners to participate
in Goods and/or Services
procurement.
PROCUREMENT THROUGH ELECTRONIC PROCUREMENT (E-PROC) APPLICATION
One of the efforts to support BNI's strategy to transform into digital banking in order to face business competition, increase
stakeholder satisfaction and GCG principles, BNI uses the Electronic Procurement (e-Proc) application to digitize the
goods and services procurement process in the form of Procurement Management, Vendor Management and Contract
modules Management.
With modules in the e-Procurement application accessible via https://e-proc.bni.co.id, both participants, committees and
administrators of the procurement process are connected digitally in an end-to-end starting from partner registration,
starting with partner registration, procurement process, Compliance test, contracts and payments. By using the e-Proc
application, it is hoped that the procurement process will become more efficient, effective, competitive, transparent, fair
and reasonable, open, accountable, with maintained governance.
Since 2018, the e-Procurement application has been available at the Head Office and beyond so that all procurement
processes carried out by the Head Office and Regional Offices can be integrated and monitored properly through dashboard
monitoring. E-Procurement will be rolled out in stages to all BNI Regional Offices starting in 2023.
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PROCUREMENT PROCESS THROUGH ELECTRONIC PROCUREMENT (E-PROC) APPLICATION
ISSUANCE OF
PARTNER PROCUREMENT E-AUCTION COMPLIANCE
CONTRACT
• Registration • Requirements • Assessment methods
• Filling out • Proposed and HPS • Preparation of
registration form procurement plan • Implementation of draft contracts/
Registration and • Announcement auction agreements
verification checklist • Registration • Submission of draft
• OTS • DRTU Selection to vendor Compliance
• Interviews • Aanwijzing • Final delivery of
• Suggestions • Technical Evaluation contract to vendor
• Issuance of TDR • Clarification of Delivery • Contract
• Reports and data Financial Structure Monitoring maintenance
requests • HPS
• Update and renewal • Financial Evaluation
• Vendor performance • Clarification (option)
• Compliance checklist
• Nominator's
Payment voucher Compliance
proposal
• Rebuttal period
• Letter of
appointment/ SPK
MONITORING
VENDOR CONTRACT PAYMENT
MANAGEMENT PROCUREMENT MANAGEMENT MANAGEMENT
MANAGEMENT
CERTIFICATION RELATED TO GOODS AND/OR SERVICES MANAGEMENT
ISO 37001:2016 ANTI-BRIBERY MANAGEMENT SYSTEM
To implement the Anti-Bribery Management System, PT
Bank Negara Indonesia (Persero), Tbk (BNI) obtained SNI
ISO 37001:2016 Certification (Anti-Bribery Management
System) within the scope of Procurement of Goods and
Services obtained on August 11 2020. The certificate has
been renewed as of January 1 2024 and is valid for the
next 3 (three) years with scope in the Goods & Services
Procurement Process, Credit Segment Corporations, and
Pension Funds.
BNI in carrying out all of its activities, carries out its duties
and work properly, correctly and responsibly and applies
AKHLAK as the main BUMN value, Prinsip 46, BNI Code of
Ethics, and complies with internal company regulations,
laws and regulations and prevailing laws and regulations
as well as the Good Corporate Governance principles and
is committed to:
1. Carrying out Honest Willing and Sincere Behavior as
well as being disciplined, consistent and responsible
and implementing laws and regulations and internal
regulations related to the Anti-Bribery Management
System in every action and decision making;
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2. Being firm against all forms of bribery to realize good corporate governance and being free from all forms of corruption,
collusion and nepotism (KKN);
3. Playing an active role in ensuring the implementation of the Anti-Bribery Management System, including reporting
suspected anti-bribery policy violations in accordance with the applicable mechanism at BNI;
4. Willing to accept sanctions set by the Company if proven to have violated the anti-bribery policy.
To support this commitment, the Company has established the anti-bribery compliance function as an independent function,
to develop, oversee the implementation and encourage continuous improvement of the Anti-Bribery Management System,
as well as to take firm action in accordance with its authority for violations of the Anti-Bribery Management System.
This Anti-Bribery management system policy is communicated and socialized to BNI and other stakeholders to ensure
Good Corporate Governance, free from Corruption, Collusion and Nepotism (KKN), and periodic reviews carried out in
accordance with the Company’s commitments.
In 2023, a recertification audit was carried out on the goods and/or services procurement process carried out at BNI and
succeeded in maintaining the Anti-Bribery Management System Certification.
ISO 9001:2015 QUALITY MANAGEMENT SYSTEM IN HPS PARTS (SELF ESTIMATED PRICE)
In order to improve the quality of Self Estimated Price
management according to international standards, BNI has
received ISO 9001:2015 certification in the field of Quality
Management Systems in the field of Self Estimated Price
management. The certification in question shows that BNI
is committed to being a service provider that customers can
rely on by providing reasonable prices, on time, complying
with applicable rules and regulations and striving to make
continuous improvements to improve service quality in
accordance with internationally accepted standards and
practices.
In 2023, BNI has successfully maintained the third year
Surveillance Audit of ISO 9001:2015 Quality Management
System certification in the field of Vendor Management.
ISO 9001:2015 QUALITY MANAGEMENT SYSTEM IN THE VENDOR MANAGEMENT SECTION
In order to improve the quality of Self Estimated Price
management according to international standards, BNI has
received ISO 9001:2015 certification in the field of Quality
Management Systems in the field of Self Estimated Price
management.The certification in question shows that BNI is
committed to being a service provider that customers can
rely on by providing reasonable prices, on time, complying
with applicable rules and regulations and striving to make
continuous improvements to improve service quality in
accordance with internationally accepted standards and
practices.
In 2023, BNI has successfully maintained the third year
Surveillance Audit of ISO 9001:2015 Quality Management
System certification in the field of Vendor Management.
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Bank’s
Strategic Plan
BNI CORPORATE PLAN 2021-2025 5. Continuing theTransformation of Human Capital, Culture
and Operations to be more agile and lean in supporting
BNI has developed strategic directions for 2025 in response the business.
to external conditions that have changed quite dynamically 6. Strengthening international business networks to support
over recent years due to the COVID-19 Pandemic, and the global market penetration.
fundamental changes in the banking industry landscape. 7. Optimizing BNI Group synergies in strengthening the
BNI’s strategic direction in 2025 has been determined position of Subsidiaries.
as follows “Integrated Digital-Based Financial Solution
Provider with International Excellence”. BNI CORPORATE TRANSFORMATION
This strategic direction is a unique value proposition that BNI has carried out business process improvements and
will be developed by BNI to focus on 3 (three) areas, namely innovations in the Enhancing The Basics phase through the
integrated, digital and international financial solutions.These BNI Corporate Transformation Program since 2021. The BNI
three areas are a concern for developing into leading values CorporateTransformation program was carried in response to
for BNI to compete with competitors in the banking industry. the challenges and changes in the banking industry, to accelerate
continuous improvement in financial performance, as well as
In achieving this strategic direction, BNI has developed BNI’s efforts to achieve the strategic direction by 2025 through
strategic initiatives in 5 (five) business pillars, Corporate the development of strategic initiatives (transformation).
Banking, Institutional Banking, International Banking,
Commercial & SME Banking, and Consumer Banking, After BNI strengthened its business foundation in 2021-2022,
supported by the development of 7 (seven) enablers as BNI is currently entering into the Best in Class Capability
business foundations, Digital, IT, Operations, Network & phase (2023 – 2024). Armed with the BNI RACE values, Risk
Services, Risk Management, Finance, & Human Capital.The Culture, Agile, Collaboration, and Execution Oriented, to
strategic initiatives began with the Enhancing The Basics encourage a spirit of transformation, the BNI Corporate
phase that focused on improving the business foundation Transformation program has produced transformation
so that BNI could grow in a sustainable manner, and was initiatives that have so far been implemented at all levels of
developed during the 2021-2022 period. Furthermore, the organization both at the Head Office, Regional Offices,
in 2023 BNI entered into the best in class capability until Branch Offices.The strategic transformation initiatives
phase which focuses on implementing improvements focused on 5 (five) business focuses, namely:
to new ways of working, digitizing business processes 1. In line with the transformation carried out by BNI,
and implementing several strategic initiatives in the BNI a number of subsidiaries are also carrying out
Corporate Transformation program transformations, one of which is PT BNI Multifinance
("BNI Finance"). BNI Finance resegmented the
BNI STRATEGIC POLICY 2023 business that had previously been run, namely the
commercial segment, to focus on the consumer
Based on the Vision, Mission, Company Policy Direction and segment specifically through providing motor vehicle
BNI Corporate Plan 2021-2025, BNI has set the company's financing.
aspirations, namely "To become one of the most profitable
financial institutions in Indonesia".The BNI strategic policies In order to support BNI Finance's transformation plan,
for 2023 that have been determined are as follows: in 2023, BNI has paid additional capital to BNI Finance
1. Develop transaction & ecosystem solutions to meet amounting to IDR 800,000,000,000 (eight hundred billion
customer needs. rupiah) which will be used for company expansion
2. Develop technology infrastructure and digital innovation including but not limited to business, infrastructure IT,
through driven data based on analytics, customer branch operations and HR.
experience and expanding partnerships.
3. Focus on increasing sustainable CASA and FBI. In addition, in 2023, re-branding had been carried out on
4. Increase the business expansion in the corporate top tier one of the Subsidiary which was effectively acquired by
as well as priority sectors, value chains and cross selling BNI last year, namely PT Bank Mayora ("Bank Mayora").
by prioritizing risk culture. This re-branding implementation is intended to be in line
with the implementation of the acquisition of Bank Mayora
which will be transformed into a Digital Bank with a focus
on the main MSME segment.
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The name change was carried out from Bank Mayora to 4. Continuous digitalization of business processes to
PT Bank Hibank Indonesia ("hibank"), the main aim was to support business growth
increase awareness among the general public that Hibank The impact of the COVID-19 pandemic on economic
is part of the BNI Group and to give a new minimalist and conditions has resulted in a decline in credit quality.
simple nuance and an impression that shows that Hibank To overcome this challenge, the BNI Corporate
is a fresh digital bank , easy to access and focuses on Transformation Program began by developing end-to-
customers, especially the MSME segment. end Credit Process and Loan at Risk (LaR) Management
initiatives to improve credit quality, discipline the credit
The choice of the name Hibank represents an identity process and increase awareness of risk culture. After
that is in line with the vision and mission promoted and developing the end-to-end credit process, the BNI
describes the character of a gracious digital bank, simple, Corporate Transformation Program then focused on
friendly and reliable for MSMEs. By changing the company business process digitalization initiatives to support
name and logo to Hibank as a digital bank that becomes business growth through providing the CONNECT
an orchestrator for MSMEs in Indonesia by providing easy tool which is used by all Relationship Managers (RM)
access to banking in one destination. in the Corporate, Enterprise, Commercial and Retail
Productive; and branch transformation as a customer
2. Selection of top tier customers in the Commercial & touch point to improve customer digital experience (new
Retail Productive segment outlet format, Biometric, SPRINT, DigiCS, ATM & CRM).
In 2022, BNI will focus on increasing cross selling by
providing banking solutions for top tier corporate 5. Increasing productivity through new, more flexible
and institutional customers. With the increase in the ways of working and leaner organizational adjustments
portfolio and business volume of top tier customers
in this segment, in 2023 BNI will also select top tier In order to strengthen and sharpen the organizational
customers in the commercial & retail productive side and to support an increasingly rapid business
segment. Through this initiative, BNI can manage development process, BNI increases employee
selected top tier customers more optimally and the productivity by adopting a more agile way of working
quality of the resulting business will also be better. through the New Way of Working (NWOW) initiative,
adapting a leaner organization, improving performance
3. Increasing transactions through optimizing customer management (channel , product, & segment) in
value chain businesses increasing performance awareness, as well as carrying
In maintaining business continuity amidst increasingly out enhancements to develop leadership capabilities
fierce competition, BNI focuses on value chain-based across all lines.
solutions. Starting with determining top tier customers
from the Corporate to Retail Productive segments, BNI
collaborates between units to manage customers by
offering cross-selling business solutions. Not only
limited to offering business solutions owned by banks,
but also by optimizing Subsidiary Company products
& services.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
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Reporting
Transparency
To fulfill the principle of information disclosure that is important to the public as a consideration for making investment
decisions, then the Company submits and reports its disclosure of material information or facts to FSA, and announces
the disclosure of material information or facts to the public.
Regarding the delivery of information to the public through the Company's website, the Integrated Electronic Reporting
Facility for Issuers and Public Companies IDX and FSA, as well as the mass media.
Report Submission of Reports
Report Reference
Submission Date FSA IDX Website Massa
Monthly Securities Holder Indonesian Stock Exchange Regulation No. I-E regarding
January 09, 2023 v v
Registration Report the Obligation to Submit Information
FSA Regulation no. 37/POJK.03/2019 concerning
Transparency and Publication of Bank Reports, Republic of
Submission of Annual Indonesia Financial Services Authority Regulation No. 14/
January 24, 2023 v v v
Financial Reports POJK.04/2022 concerning Submission of Periodic Financial
Reports of Issuers or Public Companies, as well as other
related regulations
FSA Regulation no. 31/POJK.04/2015 concerning Disclosure
of Information or Material Facts by Issuers or Public
Material Information or Companies,
Facts Report: Performance
Presentation by Listed January 24, 2023 v v v v
Regulation no. I-E Attachment to Decision of the Directors
Companies to Certain
Parties (Analyst Meeting) of PT Bursa Efek Indonesia No. Kep-00015/BEI/01-2021
dated 29 January 2021 concerning Obligations to Submit
Information, and Other Related Regulations
FSA Regulation no. 37/POJK.03/2019 concerning
Transparency and Publication of Bank Reports, Republic of
Submission of Proof of
Indonesia Financial Services Authority Regulation No. 14/
Advertisement of Annual January 24, 2023 v v v
POJK.04/2022 Concerning Submission of Periodic Financial
Financial Report Information
Reports for Issuers or Public Companies, as well as Other
Related Regulations
FSA Regulation no. 31/POJK.04/2015 concerning Disclosure
of Information or Material Facts by Issuers or Public
Information Report or Companies and other relevant Financial Services Authority
Material Facts Issuance
Regulations including but not limited to FSA Regulation no.
of PT BNI Capital Ventura January 31, 2023 v v v
37/POJK.03/2019 concerningTransparency and Publication
or BNI Ventures Business
License from FSA of Bank Reports, FSA Regulation no. 42/POJK.04/2020
concerning AffiliateTransactions and Conflict of Interest
Transactions
Notification of Plans for the FSA Regulation no. 15/POJK.04/2020 concerning Plans and
Annual General Meeting of February 06, 2023 v v Organizing General Meetings of Shareholders of Public
Shareholders Companies
Material Information or FSA Regulation no. 30/POJK.04/2017 concerning Share
Facts Report on Share Buybacks issued by Public Companies and FSA Regulation
February 06, 2023 v v
Buyback Plan issued by a no. 37/POJK.03/2019 concerningTransparency and Publication
Public Company of Bank Reports
Peraturan Bursa Efek Indonesia No. I-E tentang Kewajiban
Monthly Securities Holder Penyampaian Informasi Indonesian Stock Exchange
February 06, 2023 v v
Registration Report Regulation No. I-E regarding the Obligation to Submit
Information
Submission of FSA Regulation no. 15/POJK.04/2020 concerning Planning and
Advertisement Proof for February 06, 2023 v V Implementation of Public Company GMS and refers to the
GMS Notification provisions of the Company's Articles of Association
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Report Submission of Reports
Report Reference
Submission Date FSA IDX Website Massa
FSA Regulation no. 15/POJK.04/2020 concerning Plans and
Notification of Planned Annual General February 06,
v v Organizing General Meetings of Shareholders of Public
Meeting of Shareholders (CORRECTION) 2023
Companies
FSA Regulation no. 15/POJK.04/2020 concerning Plans and
Invitation to the Annual General Meeting February 21,
v v v Organizing General Meetings of Shareholders of Public
of Shareholders 2023
Companies
FSA Regulation no. 29/POJK.04/2016 concerning Annual
February 21, Reports of Issuers or Public Companies Jo. FSA Regulation
Submission of Annual Report v v v
2023 no. 37/POJK.03/2019 concerningTransparency and Publication
of Bank Reports.
FSA Regulation no. 51/POJK.03/2017 concerning the
February 21,
Submission of Sustainability Reports v v v Implementation of Sustainable Finance for Financial Services
2023
Institutions, Issuers and Public Companies
FSA Regulation no. 15/POJK.04/2020 concerning Planning and
Submission of Advertisement Proof for February 21,
v v Implementation of Public Company GMS and refers to the
GMS Invitation 2023
provisions of the Company's Articles of Association
Monthly Securities Holder Registration Indonesian Stock Exchange Regulation No. I-E regarding the
March 09, 2023 v v
Report Obligation to Submit Information
Material Information or Fact Reports FSA Regulation no. 30/POJK.04/2017 concerning Share Buybacks
Additional Information on Disclosure issued by Public Companies and FSA Regulation no. 37/
March 10, 2023 v v v v
of Information on Share Buyback Plans POJK.03/2019 concerningTransparency and Publication of Bank
issued by Public Companies Reports, and Other Related Regulations
Article 5 FSA Regulation no. 49/POJK.04/2020 concerning
Annual Ranking Results Report March 13, 2023 v v
Rating of Debt Securities and/or Sukuk
FSA Regulation no. 15/POJK.04/2020 concerning Planning and
Summary of Minutes of the Annual
March 16, 2023 v v Implementation of Public Company GMS and refers to the
General Meeting of Shareholders
provisions of the Company's Articles of Association
FSA Regulation no. 15/POJK.04/2020 concerning Planning and
Summary of Minutes of the Annual
March 16, 2023 v v Implementation of Public Company GMS and refers to the
General Meeting of Shareholders
provisions of the Company's Articles of Association
Disclosure of Information related to FSA Regulation no. 15/POJK.04/2020 concerning Planning
March 16, 2023 v v v v
Corporate Actions – Cash Dividends and Implementation of Public Company GMS
FSA Regulation no. 15/POJK.04/2020 concerning Plans and
Submission of Advertisement Proof of
March 17, 2023 v v Implementation of Public Company GMS and refers to the
GMS Results
provisions Company Articles of Association
In order to comply with Article 2 paragraph (3) letter e FSA
Appointment/Change of Public
Regulation no. 7/OJK.04/2018 concerning Submission
Accounting Firm and/or Public March 21, 2023 v v
of ReportsThrough the Electronic Reporting System for
Accountant
Issuers or Public Companies
Peraturan Bursa Efek Indonesia No. I-E tentang Kewajiban
Monthly Securities Holder Registration Penyampaian Informasi Indonesian Stock Exchange
April 06, 2023 v v
Report Regulation No. I-E regarding the Obligation to Submit
Information
Penyampaian Laporan Keuangan Interim
Complies with Republic of Indonesia FSA Regulation
yang Tidak Diaudit
April 18, 2023 v v No. 14/POJK.04/2022 concerning Submission of Periodic
Submission of Unaudited Interim
Financial Reports of Issuers or Public Companies
Financial Reports
In order to comply with FSA Regulation no. 31/
POJK.04/2015 concerning Disclosure of Information
Information Report or Material Facts
or Material Facts by Issuers or Public Companies and
Report Information or Material Facts The
April 18, 2023 v v v v Regulation no. I-E Attachment to Decision of the Directors
Company held a Performance Analyst
of PT Bursa Efek Indonesia No. Kep-00015/BEI/01-2021
Meeting March 2023 (Unaudited)
dated 29 January 2021 concerning Obligations to Submit
Information
Republic of Indonesia FSA Regulation No. 14/POJK.04/2022
Submission of Advertisement Proof of
April 18, 2023 v v concerning Submission of Periodic Financial Reports for
Interim Financial Report Information
Issuers or Public Companies
980 From Local to Global
Page 394
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Report Submission of Reports
Report Reference
Submission Date FSA IDX Website Massa
Monthly Securities Holder Registration Indonesian Stock Exchange Regulation No. I-E regarding
May 08, 2023 v v
Report the Obligation to Submit Information
FSA Regulation no. 42/POJK.04/2020 concerning Affiliate
Affiliate Transactions June 05, 2023 v v
Transactions and Conflict of InterestTransactions
Material Information or Fact Report
Repayment of Scriptless Deposit
FSA Regulation no. 31/POJK,04/2015 concerning Disclosure
Certificates: BNI Rupiah Negotiable
June 08, 2023 v v of Information or Material Facts by Issuers or Public
Certificate of Deposit (NCD) 2022
Companies and Other Related Regulations
Series A and BNI US Dollar Negotiable
Certificate of Deposit (NCD) 2022
Monthly Securities Holder Registration Indonesian Stock Exchange Regulation No. I-E regarding
July 10, 2023 v v
Report the Obligation to Submit Information
Decree of the Board of Directors of the Indonesian Stock
Information Report or Material Facts Exchange
Conveying Fund Readiness for (BEI) No. KEP-00015/BEI/01-2021 dated 29 January 2021 No.
July 20, 2023 v v
Repayment of Debt Securities of PT IV.2.11 BEI Regulation No. I-F concerning the Obligation to
Bank Negara Indonesia (Persero) Tbk Submit Reports for Listed Companies that Issue Debt and/
orTribe Securities
Complies with Republic of Indonesia FSA Regulation No.
Submission of Unaudited Interim
July 25, 2023 v v 14/POJK.0412022 concerning Submission of Periodic
Financial Reports
Financial Reports of Erniten or Public Companies
In order to comply with FSA Regulation no. 31/
Material Information or Fact Report POJK.04/2015 concerning Disclosure of Information
Information Report or Material Fact or Material Facts by Issuers or Public Companies and
Presentation of Performance by the July 25, 2023 v v v v Regulation no. I—E Attachment to Decision of the Directors
Listed Company to Certain Parties of PT Bursa Efek Indonesia No. Kep-00015/BEI/01-2021
(Analyst Meeting) dated 29 January 2021 concerning Obligations to Submit
Information
Republic of Indonesia FSA Regulation No. 14/POJK.04/2022
Submission of Proof of Advertisement of
July 25, 2023 v v Regarding the Submission of Periodic Financial Reports for
Interim Financial Report Information
Issuers or Public Companies
Monthly Securities Holder Registration Indonesian Stock Exchange Regulation No. I-E regarding
August 08, 2023 v v
Report the Obligation to Submit Information
Information Report or Material Facts
FSA Regulation no. 311P0JK.04/2015 concerning Disclosure
Repayment/Payment of the 20th
August 10, 2023 v v v of Information or Material Facts by Issuers or Public
(twenty)th Principal and Interest on BNI
Companies and Other Related Regulations
Subordinated MTN I 2018
Notification of Plans for Extraordinary FSA Regulation no. 15/POJK.04/2020 concerning Planning
August 11, 2023 v v
General Meeting of Shareholders and Implementation of Public Company GMS
Submission of Advertisement Proof for FSA Regulation no. 15/POJK.04/2020 concerning Planning
August 11, 2023 v v
GMS Notification and Implementation of Public Company GMS
Disclosure of Information related to FSA Regulation no. 15/POJK.0412022 concerning Stock
August 11, 2023 v v v
Corporate Actions – Stock Split Splits and Stock Mergers by Public Companies,
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 981
Page 395
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Report Submission of Reports
Report Reference
Submission Date FSA IDX Website Massa
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
OJK Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
Laporan Kepemilikan atau Setiap
Perubahan Kepemilikan Saham OJK Regulation no. 11/POJK,04/2017 concerning
Perusahaan Terbuka August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership Report or Any Changes in Company Shares
Ownership of Public Company Shares
Laporan Kepemilikan atau Setiap
Perubahan Kepemilikan Saham OJK Regulation no. 11/POJK,04/2017 concerning
Perusahaan Terbuka August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership Report or Any Changes in Company Shares
Ownership of Public Company Shares
Laporan Kepemilikan atau Setiap
Perubahan Kepemilikan Saham OJK Regulation no. 11/POJK,04/2017 concerning
Perusahaan Terbuka August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership Report or Any Changes in Company Shares
Ownership of Public Company Shares
FSA Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
FSA Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
FSA Regulation no. 11/POJK,04/2017 concerning
Ownership Report or Any Changes in
August 18, 2023 v v Ownership Reports or Any Changes in Ownership of Public
Ownership of Public Company Shares
Company Shares
FSA Regulation no. 31/POJK/04/2015 concerning Disclosure
Information Reports or Material Facts of Information or Material Facts by Issuers or Public
Submission of Reports/Information Companies and Other relevant Financial Services Authority
related to the Implementation of Capital Regulations including but not limited to Regulations
August 23 2023 v v v v
Increases by the Company to PT BNI FSA No. 42/POJK.04/2020 concerning AffiliateTransactions
Multifinance which is an Affiliated Party and Conflict of InterestTransactions and FSA Regulation
of the Company no. 37/POJK.03/2019 concerningTransparency and
Publication of Bank Reports
Financial Services Authority Regulation no. 15/
Invitation to the Extraordinary General
August 28, 2023 v v v POJK.04/2020 concerning Planning and Implementation of
Meeting of Shareholders
Public Company GMS
Peraturan OJK No. 15/POJK.04/2020 tentang Rencana
dan Penyelenggaraan RUPS PerusahaanTerbuka serta
Submission of Advertisement Proof for mengacu pada ketentuan Anggaran Dasar Perseroan
August 28, 2023 v v
GMS Invitation FSA Regulation no. 15/POJK.04/2020 concerning Planning
and Implementation of Public Company GMS and refers to
the provisions of the Company's Articles of Association
Monthly Securities Holder Registration September 06, Indonesian Stock Exchange Regulation No. I-E regarding
v v
Report 2023 the Obligation to Submit Information
Information Report or Material Facts FSA Regulation no. 31/POJK.04/2015 concerning Disclosure
Repayment of Scriptless Deposit September 06, of Information or Material Facts by Issuers or Public
v v
Certificates: Negotiable Certificate of 2023 Companies and regulations
Deposit (NCD) Rupiah Year 2022 Series B other related
982 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Report Submission of Reports
Report Reference
Submission Date FSA IDX Website Massa
September 07, Following up on the Indonesian Stock Exchange PT Letter
Explanation of Mass Media Reporting v v
2023 No. S-07555/BEI.PP3/09-2023 dated 6 September 2023
Summary of Minutes of the FSA Regulation no. 15/POJK.04/2020 concerning Planning
September 20,
Extraordinary General Meeting of v v and Implementation of Public Company GMS and refers to
2023
Shareholders the provisions of the Company's Articles of Association
FSA Regulation no. 15/POJK.04/2020 concerning Planning
Submission of Advertisement Proof for September 20,
v v and Implementation of Public Company GMS and refers to
GMS Results 2023
the provisions of the Company's Articles of Association
Article 24 paragraph (1) OJK Regulation no. 15/
Disclosure of Information related to September 29,
v v v POJK.04/2022 concerning Stock Splits and Stock Mergers
Corporate Actions – Stock Split 2023
by Public Companies
Disclosure of Information related Article 24 paragraph (1) OJK Regulation no. 15/
October 02,
to Corporate Actions – Stock Split v v v POJK.04/2022 concerning Stock Splits and Stock Mergers
2023
(CORRECTION) by Public Companies
Monthly Securities Holder Registration Indonesian Stock Exchange Regulation No. I-E regarding
October 10, 2023 v v
Report the Obligation to Submit Information
Republic of Indonesia FSA Regulation No. 14/POJK.04/2022
Submission of Unaudited Interim October 31, concerning Submission of Periodic Financial Reports
v v
Financial Reports 2023 of Issuers or Public Companies, as well as other related
regulations
Information Report or Material Facts Regulation Number I-E Attachment to Decision of the
Other Material Information or Facts: The October 31, Directors of PT Bursa Efek Indonesia No. Kep-00015/BEI/01-
v v v v
Company held a Performance Analyst 2023 2021 dated 29 January 2021 concerning Obligations to
Meeting September 2023 (Unaudited) Submit Information, and Other Related Regulations
Republic of Indonesia FSA Regulation No. 14/POJK.04/2022
Submission of Advertisement Proof for October 31, concerning Submission of Periodic Financial Reports
v v
Interim Financial Report Information 2023 of Issuers or Public Companies, as well as other related
regulations
Monthly Securities Holder Registration November 09, Indonesian Stock Exchange Regulation No. I-E regarding
v v
Report 2023 the Obligation to Submit Information
Plan for Organizing Public Expose - November 13, Indonesian Securities No. I-E regarding the Obligation to
v v v v
Annually 2023 Submit Information
Submission of Public Expose Material - November 22, Indonesian Securities No. I-E regarding the Obligation to
v v v v
Annually 2023 Submit Information
November 30, Indonesian Securities No. I-E regarding the Obligation to
Public Expose Results Report - Annually v v v v
2023 Submit Information
Monthly Securities Holder Registration December 08, Indonesian Stock Exchange Regulation No. I-E regarding
v v
Report 2023 the Obligation to Submit Information
Republic of Indonesia FSA Regulation No. 31/POJK.04/2015
concerning Disclosure of Information or Material Facts by
Issuers or Public Companies and Other relevant Financial
Information Report or Material Facts Services Authority Regulations including but not limited
Repayment of Scriptless Deposit December 11, to FSA Regulations of the Republic of Indonesia No. 41/
v v
Certificates: Negotiable Certificate of 2023 POJK.04/2020 concerning AffiliateTransactions and
Deposit (NCD) Rupiah 2022 Series C Conflict of InterestTransactions and FSA Regulations of
the Republic of Indonesia No. 37/POJK.03/2019 concerning
Transparency and Publication of Bank Reports and other
related regulations
Republic of Indonesia FSA Regulation No. 31/POJK.04/2015
concerning Disclosure of Information or Material Facts by
Issuers or Public Companies and Other relevant Financial
Information Report or Material Facts on Services Authority Regulations including but not limited
the Implementation of Capital Increases
December 14, to FSA Regulations of the Republic of Indonesia No. 41/
by the Company to PT BNI Multifinance v v v
2023 POJK.04/2020 concerning AffiliateTransactions and
which is an Affiliated Party of the
Company Conflict of InterestTransactions and FSA Regulations of
the Republic of Indonesia No. 37/POJK.03/2019 concerning
Transparency and Publication of Bank Reports and other
related regulations
Article 2 Republic of Indonesia FSA Regulation No. 11/
Ownership Report or Any Changes in December 28,
v v OJK.04/2017 concerning Ownership Reports or Any
Ownership of Public Company Shares 2023
Changes in Ownership of Public Company Shares
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 983
Page 397
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Conflict Of Interest Policy
(Including Insider Trading)
To avoid conflicts of interest, all members of the Company c. All BNI people are required to make annual
are required to: statements related to conflicts of interest and will
1. Prioritize the interests of the Company, through: try to avoid all forms of possible conflict of interest
a. An obligation to serve all of the Company’s when carrying out their duties.
stakeholders as well as possible according to their 4. Creating a culture of anti conflict of interest
respective duties and responsibilities; a. The company is required to submit an annual
b. To carry out these duties and responsibilities, it statement to the public about the prohibition for
must be based on applicable regulations and BNI people to receive prizes or gifts from customers,
policies without prioritizing personal interests or partners, vendors and other parties;
the interests of affiliated parties, including those b. To build awareness and a culture of anti-conflicts
coming from religions, professions, political parties, of interest, it is necessary to continue to socialize
ethnicity, and must avoid matters that may cause matters related to conflicts of interest, so that all BNI
a conflict of interest; people can avoid conflicts of interest and proactively
c. Prohibited from including elements of personal report the situation/condition that indicates conflicts
interest when making decisions or actions that may of interest in their work environment through
affect the quality of the decisions/actions; Internal Complaints Means.
d. Prohibited from giving special treatment to certain 5. Enforcing the policy of conflict of interest that each
parties by ignoring the applicable procedures or BNI person who is proven to have violated the conflict
provisions; of interest provisions will be subject to sanctions in
e. Prohibited from seeking or receiving improper accordance with the provisions in force in the company.
benefits so as to affect the performance of their
duties; BNI has also implemented policies on conflicts of interest
f. In the event of a conflict of interest, BNI people and a policy on securities transactions for insider trading.
are required to prioritize the company’s economic This is stated in the Guidelines for Companies Contracting
interests and avoid companies that may arise or the Transactions that are prohibited and not prohibited for
possibility of reduced company profits. people in No. IN/500/KMP/001 dated September 23, 2019,
2. Creating transparency when handling Conflicts of and Guidelines for Conflict of Interests as outlined in the
Interest: Guidelines for Online Corporate (EPP) No. IN/13/ KPN/002
a. Handling conflict of interest requires transparency dated January 3, 2023.
from BNI people so that the conflict of interests that
occur can be controlled and handled adequately; The Bank has asserted the prohibition of use of insider
b. BNI people who face a potential conflict of interest information (insider trading) in personal transactions by
must express the existence of personal interests employees and management (in this case members of
and/or affiliated relationships that have the potential the Board of Directors and the Board of Commissioners).
to cause conflicts of interest. With this policy, the Company does not use information
3. Encouraging individual responsibilities and role models for the personal interests of employees and management
a. All BNI people must be able to maintain their (insiders) during 2023.
credibility and integrity in order to be an example
for other BNI people;
b. All BNI people must be able to separate personal
affairs from company affairs so that they can
avoid conflicts of interest that can harm or reduce
company profits;
984 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Shares And Bonds
Buyback
Throughout 2022, the Composite Stock Price Index ("IHSG") moved quite fluctuating, influenced by geopolitical conditions,
commodity prices and the monetary policy of world central banks in making rate adjustments. However, as the Company's
financial performance continues to improve, the Company's share price at the end of 2022 was recorded at IDR9,225 or
an increase of 36.7% YoY.
At the beginning of 2023, the JCI fluctuated, influenced, among other things, by sentiment from the Fed which was still
hinting at more interest rate increases, the ongoing geopolitical impact, as well as the normalization of pandemic policies
in China which caused foreign outflow to the Chinese market after 3 years of lockdown. Fluctuations in the market and
selling pressure are expected to continue until Semester I 2023. For this reason, Buyback is intended to help offset selling
pressure in the market when the JCI was fluctuating. The Company's share price as of February 3, 2023 was recorded
at IDR 9,300 (+0.8% YtD), with a Price to Book Value ("PBV") of 1.27x. This PBV value was still below the 10 year average
of 1.42x. On March 15, 2023, the Company received approval from the Annual GMS to carry out a Buyback of Company
Shares ("Buyback") with reference to Financial Services Authority Regulation No. 30/POJK.04/2017 concerning Buyback
of Shares Issued by Public Companies. The number of shares to be repurchased by the Company was estimated to be
IDR905,000,000,000 (nine hundred and five billion Rupiah) or 10% of the total paid-up capital.
In accordance with Article 8 of FSA Regulation No. 30/POJK.04/2017 concerning the Buyback of Shares issued by Public
Companies, the Buyback of Shares (buyback) is carried out and must be completed no later than 18 (eighteen) months
after the date of the GMS which approves the Buyback of Shares (buyback), so that in the event The Company can carry
out a Share Buyback for 18 (eighteen) months from the date of the decision of the 2022 Annual GMS which will be held
on March 15, 2023 or at the latest it must be completed on September 15, 2024.
Buyback Timeline
No. Activity Date
Announcement of information on share buyback plans and Announcement of the Annual GMS
1. February 6, 2023
for the 2022 Fiscal Year
2. Date of Approval of Annual GMS for Fiscal Year 2022 March 15, 2023
3. Buyback Period March 16 – September 15, 2024
As of December 31, 2023, the Company has carried out a buyback of IDR179,959,897,500 (one hundred seventy-nine billion
nine hundred fifty-nine million eight hundred ninety-seven thousand five hundred rupiah) or the equivalent of 20,257,300
(twenty million two hundred fifty seven thousand three hundred) shares.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 985
Page 399
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Management Of State
Officials’ Assets Reports (LHKPN)
LHKPN POLICY LHKPN MANAGEMENT
BNI has a policy concerning the implementation of the The LHKPN reporting manager consists of the LHKPN
State Officials Asset Report (LHKPN) based on: Management Coordinator, Application Admin, and LHKPN
1. Law Number 28 of 1999 concerning State Officials who Work Unit Admin with the following details:
are Clean and Free from Corruption, Collusion and 1. The LHKPN Management Coordinator is the unit that
Nepotism; oversees the Human Capital Services function with the
2. Law Number 30 of 2002 concerning the Corruption following scope of duties:
Eradication Commission. Law Number 10 of 2015 a. Coordinating with KPK in monitoring, filling out,
concerning Stipulation of Government Regulation in and submitting LHKPN as well as socializing LHKPN
Lieu of Law Number 1 of 2015 concerning Amendments obligations;
to Law No. 30 of 2002 concerning the Corruption b. Coordinating with the Ministry of SOEs and KPK
Eradication Commission jo. Republic of Indonesia Law regarding the management and administration of
No. 19 of 2019 concerning the Second Amendment the Mandatory LHKPN Application.
to Law No. 30 of 2002 concerning the Corruption 2. LHKPN Application Admin is an official who oversees
Eradication Commission; the Human Capital Services function in the field of
3. KPK Regulation No. 07 of 2016, as amended by KPK industrial relations with the following scope of duties:
Regulation No. 2 of 2020 concerning Procedures for a. Submit data regarding changes in positions of
Registration, Announcement and Examination of State State Administrators to the Corruption Eradication
Officials’ Assets; Commission;
4. Minister of Republic of Indonesia SOEs Circular No. b. Coordinate with the KPK in managing LHKPN..
SE-12/MBU/10/2021 concerning Obligations to Submit 3. LHKPN Work Unit Admin is an official who monitors
State Officials’ Asset Reports (LHKPN) for Officials in and coordinates with the LHKPN Application Admin.
State-Owned Enterprises. There are 3 Admin Work Units at BNI, namely:
a. Corporate Secretary Division;
These policies regulate the Position of BNI State Officials b. Subsidiaries Management Division;
to report their assets, delivery procedures, LHKPN c. International Banking & Financial Institutions
management and administrator work units, to the sanctions Division.
that can be imposed on employees who do not carry out
their reporting obligations. 2023 LHKPN REPORT
MANDATORY LHKPN REPORT As of the end of the 2023, out of 122 persons required
to report, 122 or 100% fulfilled their LHKPN reporting
Based on the LHKPN Policy, LHKPN obligations.
Mandatory Reporting applies to Structural
Officials within the Bank, namely:
1. The Board of Commissioners;
2. The Board of Directors;
3. Senior Executive Vice President (SEVP);
4. Division/Unit Head or equivalent;
5. Regional Head;
6. General Manger (GM) Head of Overseas Branch; And
7. Board of Commissioners/Directors of Consolidated
Subsidiaries/Affiliated Companies.
986 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Transparency Of Financial and
Non-Financial Conditions
Based on Financial Services Authority Regulation (FSAR) Number 14/POJK.04/2022 concerning Submission of Periodic
Financial Reports for Issuers or Public Company, article 20 chapter Media and Broadcasting, it is stated that listed
issuers or Public Company are required to publish Periodic Financial Reports only through the Stock Exchange website
(paragraph 1) and through the issuer's or public company's website (paragraph 3). Prior to the issuance of the POJK
on August 22 2022, the Bank strives to fulfill its financial and non-financial transparency and publication obligations in
accordance with applicable regulations. The delivery and publication of information is carried out both through print
and on the Bank's website as follows:
1. Monthly Financial Reports to regulators, which are also published through the FSA reporting system and the BNI
website;
2. Quarterly Financial Reports to regulators, which are also published through the FSA reporting system and the BNI
website;
3. Annual Financial Report to the regulator, which is also published through the FSA reporting system, the BNI website,
and the issuer or public company reporting system;
4. BNI Annual Report submitted to regulators, rating agencies, banking development institutions, research institutions/
institutions and published via the BNI website;
5. Periodic and incidental reports in order to comply with regulations in the Capital Market sector, published on the
Company's website and the Indonesian Stock Exchange, and reported to the FSA, Indonesian Stock Exchange, Ministry
of BUMN, and related regulators;
6. Corporate Governance Information, which includes the Annual Corporate Governance Report, Vision, Mission,
Company Values, Code of Ethics, Composition and Profile of the Board of Commissioners and Directors, as well as
internal provisions related to governance starting from the Articles of Association to the Corporate Charter which
are also published via the BNI website;
7. Information on Company Products and Services including its office network is published through the Annual Report
and BNI website, so that customers, investors and the wider public can easily access information on BNI products
and services;
8. Information on Procedures for Submitting Complaints, BNI Safe Tips for Customers to maintain data confidentiality
when using banking services, which are published on the BNI website for the implementation of consumer protection
provisions;
9. Other information aimed at supporting information disclosure, financial education and services to the community.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 987
Page 401
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Transparency Of Customer Complaints
Procedures And Customer
Dispute Settlement
EASE OF SERVICE ACCESS
The Customer Experience Center is determined to
CUSTOMER EXPERIENCE CENTER AS BNI TOUCH consistently improve the quality of service to BNI customers.
POINTI This effort is reflected in standardizing the quality of service
processes by obtaining ISO 9001:2015 since 2016 and
In line with one of BNI's missions, namely providing continuing to renew certification (resertification) every
excellent service and digital solutions to all customers as the 3 years.
main choice of business partner, the Customer Experience
Center, as one of BNI's touch points, continues to strive to Always supporting BNI Go Global, the Customer Experience
provide the best service for BNI customers. Center also hasTrade & Remittance and Wholesale Services
which provide support for the BNI Xpora program and BNI
The availability of call services 24/7 via BNI Call 1500046 Direct customers. With this service, both domestic and
(domestic) or +62-21-30500046 (overseas) makes it easy foreign customers (individuals and corporations) will be
for customers to interact with BNI anytime and anywhere. assisted in carrying out import-export transactions. BNI also
With a focus on services that are easier, faster and more has BNI Emerald Call Service 1500098 to serve BNI priority
economical for customers, the Customer Experience Center customers and Merchant Care Service 1500146 to serve BNI
is shifting call services to digital services by providing and Agen46 merchant customers. To provide convenience
official BNI social media services on Facebook, Instagram, and comfort for customers in obtaining information and
and X (Twitter), as well as services, Live Chat services on submitting requests and complaints, all of the above
the BNI website, Ask BNI on BNI Mobile Banking, WhatsApp services can be accessed 24 hours a day.
Business and the BNI Call Virtual Assistant application
which can be downloaded via Playstore and Appstore.
Apart from that, customers can send complaints to BNI
via email bnicall@bni.co.id.
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Practices Governance Responsibility Commitment Statements
1500046
(without area code)
TELEPHONE
Access from Domestic (all regions of Indonesia)
PSTN Phone (Fixed Phone)
Local Cell Phone Credit (Mobile Phone)
According to cellular service provider rates (provider)
Access from Abroad +62-21-30500046
Digital Platform
Chat With Us di www.bni.co.id
Social Media Platform Tanya BNI di BNI Mobile Banking
IG @bni46 BNI Call Virtual Assistant
@BNI & BNI WhatsApp Business
+62 811-5881-946
@BNICustomerCare
Email : bnicall@bni.co.id
Facebook BNI
Merchant Care & Agen46
1500146
TELEPHONE
BNI Emerald Call
Wholesale Service; 1500098
021 - 29946046
+62 811-8611-946 (WAB)
BNI CUSTOMER SERVICE AND COMPLAINT RESOLUTION PROCEDURES
As one of BNI's front line in providing services to customers, CXC is committed to providing the best service, including
resolving every customer complaint for banking, credit card, merchant, trade & remittance and wholesale services. BNI
customers are given easy access to complaint services with various media options, both verbal and written.
Instagram, and X (Twitter), as well as services, Live Chat
Verbal
Customers Contact BNI Call Customers Visit the Nearest BNI Branch
:Domestic
Overseas: +62-21-30500046 1500046
Nasabah Mengunjungi Customers visit the nearest BNI branch
Website : www.bni.co.id
Pada menu Chat With Us
Written
Customers Send Email:
Customers use applications
bnicall@bni.co.id X: @BNI, @
that can be downloaded via AppStore/PlayStore:
BNICustomerCare Facebook:
BNI Call Virtual Assistant
BNI IG: @bni46
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BNI provides solutions for resolving customer complaints submitted verbally within a maximum of 5 (five) working
days, while resolving written complaints takes a maximum of 20 (twenty) working days. If supporting documents are
required for a customer complaint submitted verbally, BNI will ask the customer to submit the complaint in writing. In
this regard, customers can complete documents regarding complaints submitted within 20 (twenty) working days and
can be extended within 20 (twenty) working days.
Under certain conditions, the resolution of written complaints can be extended within the next 20 (twenty) working days
in accordance with POJK No. 1/POJK.07/2013 which has been updated through POJK No. 6/POJK.07/2022 concerning
Consumer and Public Protection in the Financial Services Sector and POJK No. 18/POJK.07/2018 concerning Consumer
Complaint Services in the Financial Services Sector. Information on the extension of time for resolving complaints is
notified in writing to customers via telephone, e-mail, letter or WhatsApp.
Starting December 22, 2023, BNI implemented the written complaint resolution for a maximum of 10 (ten) working days
and can be extended within a period of 10 (ten) working days in accordance with POJK No. 22 of 2023. This regulation
also states that customers can complete documents regarding complaints submitted within 10 (ten) working days and
can be extended within 10 (ten) working days.
Complaint Submission and Resolution Flow
1 Submit a Complaint CUSTOMERS
PETUGAS
BNI
If necessary, the Bank
Provide a Complaint Following up Convey the Results of Convey the Results of
2 Register a Complaint 3 Registration Number 4 on complaint 5 Complaint Resolution 6 will provide notification of 7 Complaint Resolution
extension of time
If the customer feels that the resolution solution provided by BNI does not meet expectations, then the customer can
continue the complaint resolution process through an Alternative Dispute Resolution Institution in accordance with
POJK Number 6/POJK.07/2022 concerning Consumer and Community Protection in the Financial Services Sector, it is
regulated that in terms of complaint services If an agreement is not reached by the PUJK, the consumer can resolve the
dispute outside of court or through court. Dispute resolution in the financial services sector outside of court is carried
out through the Alternative Financial Services Sector Dispute Resolution Institution (LAPS SJK).
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Bad Corporate
Governance Practices
The Company understands that bad corporate governance practices can disrupt the implementation of Good Corporate
Governance (GCG). Therefore, throughout 2023, BNI is determined not to carry out actions and policies related to the
practices shown in the following table:
Information Practice
There is a report as a company that pollutes the environment Nil
Important cases currently being faced by the Bank, its subsidiaries, members of the Board of Directors and/or members of the
Nil
Board of Commissioners who are currently serving are not disclosed in the Annual Report
Non-compliance in fulfilling tax obligations Nil
The inconsistency of the presentation of the Annual Report and Financial Statements with the applicable regulations and Financial
Nil
Accounting Standards
Cases related to labor and employees Nil
There is no disclosure of operating segments in listed companies Nil
There is a discrepancy between the hardcopy Annual Report and the softcopy Annual Report Nil
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Integrated Governance
Implementation
As an effort to ensure transparency in the implementation of SELF-ASSESSMENT REPORT ON
Integrated Governance in the BNI Financial Conglomerate, IMPLEMENTATION OF INTEGRATED
as well as as a follow-up to the provisions contained in GOVERNANCE DURING 2023
Financial Services Authority Regulation No. 18/POJK.03/2014
dated November 18, 2014 concerning the Implementation Financial Services Authority Regulation No.18/POJK.03/2014
of Integrated Governance for Financial Conglomerates dated November 18, 2014 concerning the Implementation
and Financial Services Authority Circular Letter No. 15/ of Integrated Governance for Financial Conglomerates
SEOJK.03/2015 dated May 25, 2015 concerning the and Financial Services Authority Circular Letter No. 15/
Implementation of Integrated Governance for Financial SEOJK.03/2015 dated May 25, 2015 concerning the
Conglomerates, the implementation of Integrated Governance Implementation of Integrated Governance for Financial
for the BNI Financial Conglomerate in 2023 consists of: Conglomerates, among other things, requires Financial
1. Self-Assessment Report on the Implementation of Integrated Conglomerates to prepare Integrated Governance Self
Governance during 2023; Assessment reports periodically (June and December) to
2. BNI Financial Conglomerate Structure; the Financial Services Authority and submitted no later
3. Share ownership structure in the BNI Financial Conglomerate than the 15th of the second month after the end of the
until December 2023; reporting month in question (August 15 and February 15).
4. BNI Financial Conglomerate Management Structure;
5. Basic Principles of Integrated Governance of the BNI Financial Self Assessment of the implementation of Integrated
Conglomerate; Governance principles in the BNI Financial Conglomerate
6. Intra-Group Transaction Policy in the BNI Financial is carried out on 3 (three) aspects of Governance, namely
Conglomerate. Structure, Process and Results (Outcome) Self Assessment,
at least must be realized and focused on 7 (seven) factors
The following is the implementation of BNI's Good for assessing the implementation of Governance Integrated
Corporate Governance as the Main Entity in the BNI Management consisting of:
Financial Conglomerate.
Assessment Factors
No. Assessment Factors
1. Implementation of Duties and Responsibilities of Main Entity Board of Directors
2. Implementation of Duties and Responsibilities of Main Entity Board of Commissioners
3. Duties and Responsibilities of the Integrated Governance Committee
4. Duties and Responsibilities of Integrated Compliance Work Unit
5. Duties and Responsibilities of Integrated Internal Audit Work Unit
6. Implementation of Integrated Risk Management
7. Preparation and Implementation of Integrated Governance Guidelines
In 2023 period, BNI has prepared its own assessment regarding the implementation of Integrated Governance of the
BNI Financial Conglomerate as follows:
Results of Self-Assessment of Integrated Governance Implementation
June 2023 December 2023 Rating Definition
2 2 The Financial Conglomerate is considered to have implemented
Integrated Governance which is generally good. This is
reflected in adequate fulfillment of the implementation of
Integrated Governance principles. If there are weaknesses in the
implementation of Integrated Governance, in general they can be
resolved using normal actions by the Main Entity and/or Financial
Services Institution.
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Based on the results of the Self Assessment of 7 (seven) c. During 2023, the TKT Committee has held 9 (nine)
Integrated Governance Implementation Assessment factors TKT Committee Meetings to provide input regarding
for 2023, we can conclude as follows: the implementation of Governance in the BNI
1. Board of Directors of Main Entity Financial Conglomerate.
a. All BNI Board of Directors have met the qualifications 4. Integrated Compliance Work Unit
stipulated by applicable legislation. The number of a. The Compliance Division as an Integrated
Directors is 12 (twelve) people and all of them have Compliance Work Unit (SKKT) is independent in
fulfilled the requirements for integrity, competence accordance with applicable regulations;
and financial reputation as required by the Financial b. SKKT has carried out monitoring and evaluation
Services Authority (FSA); through LJK Compliance Reports, meetings between
b. All members of the Board of Directors have adequate SKKT and each Subsidiary which is an LJK in the
and relevant competencies for their position to carry BNI Financial Conglomerate which are held quarterly
out their duties and responsibilities and are able to through one on one meetings and monitoring LJK
implement their competencies in carrying out their business conduct every month.
duties and responsibilities; c. SKKT has submitted the results of monitoring,
c. In the Integrated Governance process, the duties evaluation and suggestions for improving the
and responsibilities of the BNI Board of Directors implementation of the compliance function in each
related to the Integrated Governance process have LJK periodically, namely quarterly, to the Director
been carried out and followed up in accordance with in charge of the Compliance function and semi-
the direction of the BNI Board of Commissioners; annually to the President Director and the Board
d. The BNI Board of Directors has followed up on input of Commissioners.
from the BNI Board of Commissioners regarding the 5. Integrated Internal Audit Work Unit
evaluation of the Integrated Governance Guidelines, a. The Internal Audit Unit as the Integrated Internal
as well as ensuring that audit findings from both Audit Work Unit (SKAIT) is independent in
internal and external sources have been followed accordance with applicable regulations;
up properly. b. SKAIT monitors the implementation of internal
2. Board of Commissioners of Main Entity audits including:
a. In the Integrated Governance structure, the entire BNI i) Implementation of integrated audits for
Board of Commissioners has met the qualifications each LJK with audit mechanisms carried
stipulated by applicable legislation. The Board of out individually, joint audits and SKAI LJK
Commissioners consists of 11 (eleven) people, 7 submitting implementation reports and the
(seven) of whom are Independent Commissioners. 9 main points of audit results to SAI have been
(Nine) Commissioners have obtained fit and proper carried out by SKAI LJK.
test approval from the Financial Services Authority ii) Evaluation of the implementation of the internal
(FSA) and 2 (two) Commissioners are awaiting FSA audit function in each LJK.
approval. iii) Coordination with the LJK Internal Audit
b. In the Integrated Governance process, the BNI Board Work Unit (SKAI) LJK on a quarterly basis,
of Commissioners has carried out its duties and with material discussing the Audit Work Plan,
responsibilities, including: holding regular meetings; Principal Audit Results, and Follow-up to the
supervising the implementation of the duties and Internal and External Audit Results of each LJK.
responsibilities of the Main Entity Board of Directors c. SKAIT acts objectively in carrying out its duties
as well as supervising the implementation of TKT; and responsibilities, and submits reports on the
and provide input and direction as well as evaluation implementation of its duties and responsibilities to
of audit findings, both internal and external, for the President Director and Board of Commissioners
follow-up by the Board of Directors; as well as of the Main Entity with a copy to the Director in charge
providing input to the BNI Board of Directors in order of the Compliance Function of the Main Entity.
to improve the Integrated Governance Guidelines; 6. Implementation of Integrated Risk Management
c. Minutes of Main Entity Board of Commissioners a. Enterprise Risk Management Division as an
Meetings as well as recommendations from independent Integrated Risk Management Work Unit
the supervision of the Main Entity Board of (SKMRT) in accordance with applicable regulations;
Commissioners related to the implementation of b. SKMRT has established and updated policies and
the duties and responsibilities of the BNI Board of determined risk limits that apply to all LJKs;
Directors have been well documented. c. The implementation of Integrated Risk Management
3. Integrated Governance Committee has accommodated 4 (four) pillars of Risk
a. The Integrated Governance Committee has been Management implementation in accordance with
formed in accordance with applicable regulations; Financial Services Authority Regulations.
b. TheTKT Committee has evaluated the implementation
of TKT, at least through assessing the adequacy of
internal control, implementation of integrated risk
management and compliance functions;
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7. Integrated Governance Guidelines
a. The BNI Financial Conglomerate Integrated Governance Guidelines have been prepared, reviewed and implemented
in accordance with Financial Services Authority Regulation No. 18/POJK/POJK.03/2014 as regulated in the respective
letters of the Board of Directors and The respective Board of Commissioners No. DIR/1106 dated 15 December
2023 and No. DK/193 dated December 28, 2023;
b. The Integrated Governance Guidelines for the BNI Financial Conglomerate have been communicated to all LJKs
in the BNI Financial Conglomerate and will continue to be evaluated in accordance with applicable regulations.
BNI FINANCIAL CONGLOMERATE STRUCTURE
Through Directors' Letter No. DIR/401 dated 02 June 2022 BNI Financial Conglomerate has reported changes to the
structure of the BNI Financial Conglomerate to be as follows:
Financing Securities a
Life Insurance Bank
1983 | 99,99% 1995 | 75,00% 1996 | 60,00% 1993 | 63,92%
Investment Manager Securities
2011 | 99,90% 2011 | 100,00%
The BNI Financial Conglomerate has fulfilled the administrative requirements and has been recorded in the supervisory
administration of the Financial Services Authority based on FSA Letter No. S-88/PB.31/2022 dated June 9 2022 with
the joining of PT Bank Hibank Indonesia (hibank) to become a member of the BNI Financial Conglomerate, becoming
a member of the BNI Financial Conglomerate, apart from that the BNI Financial Conglomerate also has an Integrated
Governance Committee (TKT) as following
Position Name
Chairman Pradjoto (BNI)*
Askolani (BNI)
Susyanto (BNI)
Robertus Bilitea (BNI)
Parikesit Suprapto (BNI Life)
Member Siti Haniatunnisa (BNI Life/Dewan Pengawas Syariah/Sharia Supervisory Board)
Riswinandi (BNI Sekuritas)
Eko Priyo Pratomo (BNI Asset Management)
Rufina Tinawati Marianto (hibank)
Nurani Raswindriati (Independent Party)
Description:
*) Waiting for the results of the fit and proper test from FSA
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SHARE OWNERSHIP STRUCTURE IN THE BNI FINANCIAL CONGLOMERATE
PT Bank Negara Indonesia (Persero) Tbk as the Main Entity of the BNI Financial Conglomerate.
Republic of Indonesia Public
60% 40%
Share Ownership Structure of Financial Services Institutions within the BNI Financial Conglomerate, namely:
PT BNI Life Insurance
PT Bank Negara Indonesia Yayasan Danar Dana Yayasan Kesejahteraan
Sumitomo Life Insurance
(Persero) Tbk Swadharma (YDD) Pegawai BNI
Company 39,999993%
60% 0,000003% 0,000003%
PT BNI Multifinance
PT Bank Negara Indonesia Koperasi Karyawan
(Persero) Tbk PT BNI Multifinance
99,998% 0,002%
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PT BNI Sekuritas
PT Bank Negara Indonesia SBI Financial Services
(Persero) Tbk Co.Ltd
75% 25%
PT BNI Asset Management
Koperasi Karyawan
PT Bank Sekuritas
PT BNI Sekuritas
99,90%
0,10%
PT Bank Hibank Indonesia
PT Bank Negara Indonesia PT Mayora Inti Utama
(Persero) Tbk 3 6,08%
63,92%
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BNI Securities Pte, Ltd
PT BNI Sekuritas
(Persero) Tbk
100%
BNI FINANCIAL CONGLOMERATE MANAGEMENT STRUCTURE
BOARD OF COMMISSIONERS’ STRUCTURE
Name Position
Agus Dermawan Wintarto Martowardojo*) President Commissioner / Independent Commissioner
Pradjoto**) President Commissioner / Independent Commissioner
Pahala Nugraha Mansury***) Vice President Commissioner / Independent Commissioner
Sigit Widyawan Independent Commissioner
Askolani Commissioner
Asmawi Syam Independent Commissioner
Susyanto Commissioner
Iman Sugema Independent Commissioner
Septian Hario Seto Independent Commissioner
Erwin Rijanto Slamet Independent Commissioner
Fadlansyah Lubis Commissioner
Robertus Billitea Commissioner
*) Ceased serving as President Commissioner/Independent Commissioner of BNI as of September 19 2023
**) Transfer of assignment from Vice President Commissioner/Independent Commissioner to President Commissioner/Independent Commissioner as of September 19 2023
and was currently still awaiting FSA approval for the fit and proper test
***) Served as Vice President Commissioner since September 19 2023 and currently still awaiting FSA approval for the fit and proper test
BOARD OF DIRECTORS’ STRUCTURE
Name Position
Royke Tumilaar President Director
Adi Sulistyowati Vice President Director
Novita Widya Anggraini Finance Director
Corina Leyla Karnalies Digital and Integrated Transaction Banking Director
Sis Apik Wijayanto Enterprise & Commercial Banking Director
David Pirzada Risk Management Director
Silvano Winston Rumantir Wholesale and International Banking Director
Ronny Venir Network & Services Director
Muhammad Iqbal Institutional Banking Director
Putratama Wahju Setyawan Retail Banking Director
Mucharom Human Capital & Compliance Director
Toto Prasetio Technology & Operations Director
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PT BNI LIFE INSURANCE
BOARD OF COMMISSIONERS’ STRUCTURE
Name Position
Parikesit Suprapto President Commissioner/Independent Commissioner
Alwi Abdurrahman Shihab Independent Commissioner
Henry Cratein Suryanaga Independent Commissioner
Muneo Sasagawa Commissioner
Sri Indira Commissioner
BOARD OF DIRECTORS STRUCTURE
Name Position
Shadiq Akasya* President Director
Eben Eser Nainggolan Acting President Director/Director
Neny Asriany Director
Masaaki Fuse Director
Motohari Nijima Director
*) Ceased serving as President Director of PT BNI Life Insurance as of June 5, 2023
SHARIA SUPERVISORY BOARD’ STRUCTURE
Name Position
Agus Haryadi Chairman
Utang Ranuwijaya Member
Siti Haniatunnisa Member
PT BNI MULTIFINANCE
BOARD OF COMMISSIONERS’ STRUCTURE
Name Position
Suhartono President Commissioner/Independent Commissioner
Agung Turanto Sutarno Commissioner
Hari Satriyono Commissioner
BOARD OF DIRECTORS’ STRUCTURE
Name Position
Yenanto Siem President Director
Albertus Henditrianto Director
Legendariah Director
PT BNI SEKURITAS
BOARD OF COMMISSIONERS’ STRUCTURE
Name Jabatan
Riswinandi President Commissioner/Independent Commissioner
Yoshihiro Ishiwata Commissioner
I Made Sukajaya Commissioner
BOARD OF DIRECTORS’ STRUCTURE
Nama Jabatan
Agung Prabowo President Director
Nieko Kusuma Director
Vera Ongyono Director
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Nama Jabatan
Yoga Mulia Director
Teddy Wishadi*) Director
*) Still waiting for the Fit & Proper Test by FSA
PT BNI ASSET MANAGEMENT
BOARD OF COMMISSIONERS’ STRUCTURE
Name Position
Eko Priyo Pratomo President Commissioner/Independent Commissioner
Efrizal Commissioner
BOARD OF DIRECTORS’ STRUCTURE
Name Position
Putut Endro Andanawarih*) President Director
Putut Endro Andanawarih*) Director
Donny Susantio Adjie Director (Acting President Director)
Ade Yusriansyah Director
*Ceased serving as President Director and was reappointed as Director of the Company as of July 3 2023.
PT BANK HIBANK INDONESIA
BOARD OF COMMISSIONERS’ STRUCTURE
Name Position
Hussein Paolo Kartadjoemena President Commissioner
Rufina Tinawati Marianto Independent Commissioner
Joys Djajanto Independent Commissioner
BOARD OF DIRECTORS’ STRUCTURE
Name Position
Ricky Budiono President Director
Tjahojo Bengawan Director
Tiolina Indira Aryani Tumanggor Siahaan Director
Prihadiyanto Director
Andi M. Andries Director
BNI SECURITIES PTE. LTD
Name Position
Chew Wen Yu, Edwin Executive Director
Ujuan Marihot H.P Non Executive Director
BASIC PRINCIPLES OF INTEGRATED GOVERNANCE OF THE BNI FINANCIAL CONGLOMERATE
In order to support the business and operations of the BNI Financial Conglomerate, basic principles of Integrated
Governance are needed which refer to the GCG Roadmap published by the Financial Services Authority and the ASEAN
Corporate Governance Scorecard which is a reference for the implementation of GCG.
In accordance with this, the basic principles of Integrated Governance of the BNI Financial Conglomerate are as follows:
1. Implementation of Integrated Governance of the BNI Financial Conglomerate aims to create superior performance and add
economic value for shareholders and other stakeholders, as well as ensuring that the operations of the BNI Financial Conglomerate
comply with applicable laws and regulations, business ethics and Governance principles. Manage a Good Company;
2. Referring to the applicable statutory provisions, Financial Services Institutions (LJK) members of the Financial Conglomerate
(KK) are separate legal entities from BNI and therefore have their own duties and responsibilities in managing the company;
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3. KK Member of LJK is a legal entity in accordance with main entity in implementing intra-group transaction Risk
applicable statutory provisions, where in its management Management in the BNI Financial Conglomerate, including:
BNI is the Controlling Shareholder in the BNI financial 1. Have an adequate intra-group transaction risk
Conglomerate; management process for the Financial Conglomerate
4. Integrated Governance principles apply to KK Member as a whole;
LJKs as long as they are not regulated differently according 2. Monitor intra-group transactions within the Financial
to applicable laws and regulations. Articles of Association Conglomerate and prepare regular reports;
of KK Member LJKs that are not yet in compliance must 3. Encourage public disclosure regarding intra-group
be adjusted while taking into account the provisions that transactions;
apply to KK Member LJKs. 4. Consider the impact of intra-group transactions on
the performance of LJK members of the Financial
INTRA-GROUP TRANSACTION POLICY IN Conglomerate directly and on the BNI Financial
THE BNI FINANCIAL CONGLOMERATE Conglomerate as a whole.
UNDERSTANDING INTRA-GROUP
TRANSACTION RISK TYPES OFTRANSACTIONSTHAT MIGHT POSE INTRA-
GROUP TRANSACTION RISKS
UNDERSTANDING INTRA-GROUPTRANSACTION RISK Types of transactions that might pose risk to intra-group
Ownership and/or control relationships in various financial transaction in the BNI Financial Conglomerate include the
services sectors will affect the business continuity of Financial following, but are not limited to:
Services Institutions (LJK) due to risk exposures that arise 1. Cross ownership between LJKs in Financial
either directly or indirectly from the business activities of Conglomerates;
entities that are members of a Financial Conglomerate. 2. Centralization of short-term liquidity management in
Therefore, the Financial Services Authority (FSA) has issued Financial Conglomerates;
a number of regulations regarding the implementation of 3. Guarantees, loans and commitments given or obtained
integrated Risk Management in conglomerates in the financial by an LJK from other LJKs in the Financial Conglomerate;
services industry, one of which is the obligation of Financial 4. Exposure to controlling shareholders, including loan
Conglomerates to manage intra-group transaction risks. and off-balance sheet exposure such as guarantees and
commitments;
Intra-group transaction risk is the risk that arises as a result 5. Purchase or sale of assets from one LJK to another LJK
of an entity's dependence, either directly or indirectly, on in a Financial Conglomerate;
other entities within a Financial Conglomerate in order to 6. Risk transfer through reinsurance; And
fulfill written and unwritten agreement obligations which are 7. Transactions to divert third party risk exposure between
followed by the transfer of funds and/or are not followed by FSIs in the Financial Conglomerate.
the transfer of funds.
ADEQUACY OF RISK IDENTIFICATION, MEASUREMENT,
PURPOSE OF INTRA-GROUP TRANSACTION RISK MONITORING AND CONTROL PROCESSES AND
MANAGEMENT INTRA-GROUP TRANSACTION RISK MANAGEMENT
The implementation of intra-group transaction risk INFORMATION SYSTEMS
management in the BNI Financial Conglomerate aims to: Implementing intra-group transaction risk management,
1. Regulate and supervise the risks of intra-group transactions BNI as the Main Entity carries out the process of identifying,
of the Financial Conglomerate based on the principle of measuring, monitoring and controlling risks for all material risk
prudence; factors in an integrated manner, and supported by an adequate
intra-group transaction risk management information system.
2. Ensure that the integrated risk management process can
minimize the possibility of negative impacts resulting from 1. Identify Intra-Group Transaction Risks
the dependence of an LJK either directly or indirectly on Identification of intra-group transaction risks is carried out
other LJKs within a Financial Conglomerate, as well as by analyzing the types of products and/or transactions
negative impacts on the business conditions of the BNI between LJKs in the BNI Financial Conglomerate which
Financial Conglomerate as a whole. could give rise to intra-group transaction risks in the BNI
Financial Conglomerate.
INTRA-GROUP TRANSACTION RISK MANAGEMENT
PRINCIPLES 2. Measurement of Intra-Group Transaction Risk
There are several things that need to be done by BNI as the The aim of measuring intra-group transaction risk is
to obtain a ranking of the level of risk of the Financial
Conglomerate's intra-group transactions.Things that need
to be done by BNI as the main entity in measuring intra-
group transaction risk is to develop a methodology for
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measuring intra-group transaction risk and evaluate the suitability of assumptions, data sources and procedures used to
measure intra-group transaction risk.
3. Intra-Group Transaction Risk Monitoring
Intra-group transaction risk monitoring is carried out by evaluating the exposure to Intra-group Transaction Risk which is
material or which has an impact on the capital condition of the Financial Conglomerate; as well as improving the reporting
process and coverage, among other things, if there are material changes in business activities, products, transactions
and risk factors.
To assess material intra-group financial relationships between LJKs in the BNI Financial Conglomerate, it is measured
based on the value of BNI's financial transactions with LJK members of the BNI Financial Conglomerate, as well as between
fellow LJKs in the BNI Financial Conglomerate.
4. Intra-Group Transaction Risk Control
order to implement risk control, BNI as the Main Entity ensures that the BNI Financial Conglomerate has control methods
for intra-group transaction risks that could endanger the continuity of the Financial Conglomerate's business.
Intra-group transaction risk control in the BNI Financial Conglomerate is carried out by paying attention to:
a. Composition of inherent risk parameters of intra-group transactions in the integrated risk profile assessment;
b. Fulfillment of the arm's length principle (transaction fairness) regarding intra-group transactions;
c. Availability and completeness of intra-group transaction documentation; And
d. Fulfillment of applicable legal/regulatory provisions for each intra-group transaction.
5. The intra-group transaction risk management information system includes:
a. Intra-group transaction risk profile report which is part of the integrated risk profile report;
b. Intra-group transaction report, containing:
i) Recapitulation of transactions with related parties;
ii) Important agreements with related parties.
BNI as the Main Entity prepares and submits intra-group transaction risk profile reports as part of the integrated risk profile
report and intra-group transaction reports to the Financial Services Authority on a semi-annual basis for June and December
reporting positions.
As of December 31, 2023, all intra-group transactions have been carried out fairly (meeting the arm's length principle).
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Corporate Governance Aspects
And Principles Implementation
In Accordance With Financial
Services Authority Regulations
BNI always strives to implement the principles of Good Corporate Governance in every aspect of its business by referring to
applicable laws and regulations as regulated in POJK No. 21/POJK.04/2015 concerning Implementation of Public Company
Governance Guidelines and SEOJK No. 32/SEOJK.04/2015 concerning Public Company Governance Guidelines, there are
5 (five) aspects, 8 (eight) principles and 25 (twenty five) recommendations for implementing aspects and principles of
good corporate governance. Recommendations for implementing aspects and principles of good corporate governance
in the Governance Guidelines are standards for implementing aspects and principles of good corporate governance that
must be implemented by the Bank to implement governance principles. BNI implements these aspects, principles and
recommendations based on the “comply or explain” approach in 2023 as follows:
Statement of Financial Services Explanation of Implementation
No. Principle Recommendation
Authority Recommendations at BNI
I Aspect 1: Public Company Relationship with Shareholders in Ensuring Shareholder Rights
Voting procedures in making decisions
on a Company's GMS agenda are
carried out by voting both openly
and closed in accordance with
the 2022 Annual GMS and 2023
Each share with voting rights issued Extraordinary GMS rules, namely
has one voting right (one share one by the Shareholders or their Proxies
vote). Shareholders can use their raising their hands and handing over
voting rights when making decisions, their voting cards to the officers.
especially when making decisions and for shareholders or their proxies
by collecting votes. However, the who do not raise their hands, they
decision-making mechanism by means are deemed to have agreed to the
of voting, both openly and privately, proposal submitted in connection with
Public Company have has not been regulated in detail. the Meeting Agenda being discussed.
technical methods or Public Company are recommended Apart from that, voting was also carried
Principle 1 procedures for collecting to have voting procedures in making out using electronic voting provided
Increasing the Value of votes (voting) both openly decisions on a GMS agenda. The by eASY.KSEI. Procedures and
Holding GMS and privately that prioritize voting procedures must maintain procedures for calculating the quorum,
independence, and the independence or freedom of questions and answers and meeting
shareholder interests. Shareholders. For example, voting decision-making mechanisms have
is done openly by raising hands in been outlined in the GMS Rules and
accordance with the choice instructions Regulations which refer to Financial
offered by the chairman of the GMS. Services Authority Regulation No. 15/
Meanwhile, closed voting is carried out POJK.04/2020 concerning Planning
on decisions that require confidentiality and Organizing General Meetings of
or at the request of Shareholders, Shareholders of Public Company as
by using voting cards or by using well as Financial Services Authority
electronic voting. Regulation no. 16/POJK.04/2020
concerning Implementation of
Electronic General Meetings of
Shareholders of Public Company.
Description: Comply
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Statement of Financial Services Explanation of Implementation
No. Principle Recommendation
Authority Recommendations at BNI
The Company has submitted a
Publication of the Summary of Minutes
of the 2022 BNI Annual GMS to the FSA
The presence of all members of the
via Letter Number CSE/7/1681 dated
Board of Directors and members
March 16 2023.
of the Board of Commissioners of
All members of the Board of Public Company aims to ensure
In accordance with the publication of
Directors and members of that each member of the Board of
the Summary of Minutes of the 2022
the Board of Commissioners Directors and members of the Board of
Annual GMS, all members of the Board
of Public Company are Commissioners can pay attention to,
of Commissioners and Directors were
present at the Annual GMS. explain and answer directly problems
present at the 2022 Annual GMS and
that occur or questions raised by
were able to interact well in responding
Shareholders regarding the agenda at
to and answering questions from
the GMS.
shareholders.
Description: Comply
The Company has submitted a
Publication of the Summary of Minutes
of the 2022 BNI Annual GMS to the FSA
Public Company are required to via Letter Number CSE/7/1681 dated
prepare a summary of the minutes March 16 2023.
of the GMS in Indonesian and a
foreign language (at least in English), In addition, the Company has
and announce it 2 (two) working submitted a Publication of the
days after the GMS is held to the Summary of Minutes of the 2023
public, one of which is via the Public BNI Extraordinary GMS to FSA via
Company Website. The availability of Letter Number CSE/7/6030 dated 20
A summary of the GMS a summary of the GMS minutes on September 2023.
minutes is available on the the Public Company Website provides
Public Company Website for an opportunity for Shareholders who Publication of the Summary of Minutes
at least 1 (one) year. are not present to obtain important of the 2022 Annual GMS and 2023
information in holding the GMS easily Extraordinary GMS is also delivered
and quickly. Therefore, the provisions through:
regarding the minimum period for • Indonesian Central Securities
the availability of a summary of Depository ("KSEI") website (www.
the GMS minutes on the Website ksei.co.id);
are intended to provide sufficient • Indonesian Stock Exchange website
time for Shareholders to obtain this (www.idx.co.id);
information. • The Company's website is www.
bni.co.id.
Description: Comply
The communication policy with
Shareholders or investors is contained
The existence of communication
in the Investor Relations company
between Public Company and
guideline No. IN/41/KMP/001 dated 26
Shareholders or investors is intended
January 2015 which includes policies
to ensure that Shareholders or
on investor relations activities such
investors gain a clearer understanding
as analyst meetings, preparation of
of information that has been published
annual reports, investor meetings,
to the public, such as periodic
public exposes and roadshows.
reports, information disclosure,
business conditions or prospects
The Company has held analyst
and performance, as well as the
meetings, annual reports and public
Principle 2 Implementation of Public Company
exposes and has published them on
Improving the Quality Governance. Apart from that,
Public Company have a the PT Bursa Efek Indonesia website,
of Public Company Shareholders or investors can also
communication policy with the Company's website.
Communication with submit input and opinions to the
shareholders or investors
Shareholders or management of the Public Company.
This policy includes strategies,
Investors. The communication policy with
programs and timing for implementing
Shareholders or investors shows
communications, as well as guidelines
the Public Company's commitment
that support Shareholders or investors
to implementing communication
to participate in communications. The
with Shareholders or investors.
existence of a communication policy
This policy may include strategies,
with Shareholders or investors shows
programs and timing for implementing
that the Company as a Public Company
communications, as well as guidelines
is committed to implementing
that support Shareholders or
communication with Shareholders or
investors in participating in such
investors.
communications.
Description: Comply
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No. Principle Recommendation
Authority Recommendations at BNI
Disclosure of communication policies
is a form of transparency regarding
Disclosure of communication policies
the Public Company's commitment to
The Public Company and communication agendas with
providing equality to all Shareholders or
discloses the Public Shareholders or investors have been
investors regarding the implementation
Company's communication uploaded to the Investor Relations
of communications. Disclosure of this
policy with shareholders or website.
information also aims to increase the
investors on the Website
participation and role of Shareholders or
Description: Comply
investors in implementing Public Company
communication programs
II Aspect 2: Functions and Roles of the Board of Commissioners
The number of members of the Board of
Commissioners can influence the effectiveness
of the implementation of the duties of the
Board of Commissioners. Determining the
number of members of a Public Company's
Board of Commissioners must refer to The number of members of the
the provisions of applicable laws and Board of Commissioners at BNI
regulations, which is at least consisting of as of December 31 2023 is 11
Principle 3 2 (two) people based on the provisions of (eleven) people taking into account
Determining the number
Strengthening the Financial Services Authority regulations the diversity of composition, this
of members of the Board
the Membership regarding the Board of Directors and Board of number is deemed sufficient and in
of Commissioners by
and Composition Commissioners of Issuers or Public Company. accordance with BNI's conditions and
considering the conditions
of the Board of Apart from that, it is also necessary to consider adjusted to the provisions of Financial
of the Public Company.
Commissioners the conditions of Public Company, which Services Authority Regulation No. 33/
include, among other things, characteristics, POJK.04/2014.
capacity and size, as well as achieving goals
and meeting different business needs among Description: Comply
Public Company. However, the number of
members of the Board of Commissioners
that is too large has the potential to disrupt
the effectiveness of the implementation of the
Board of Commissioners' functions.
The composition of the Board of
Commissioners is a combination of
characteristics both in terms of the organs of The current composition of the Board
the Board of Commissioners and individual of Commissioners meets the elements
members of the Board of Commissioners, of diversity, namely a combination of
Determining the in accordance with the needs of the Public independence, expertise/education,
composition of members of Company.These characteristics can be work experience, age, taking into
the Board of Commissioners reflected in determining the skills, knowledge account the needs and complexity
takes into account and experience required in carrying out of BNI. This has been explained in
the diversity of skills, supervisory duties and providing advice the Sub-Chapter on Diversity in
knowledge and experience by the Board of Commissioners of a Public the Composition of the Board of
required. Company. A composition that takes into Commissioners in this Governance
account the needs of Public Company is a Report.
positive thing, especially regarding decision
making in the context of implementing the Description: Comply
supervisory function which is carried out by
considering various broader aspects.
The Board of Commissioners' self-
The Self Assessment policy is to assess the
assessment policy is a guideline used as
performance of the Board of Commissioners
a form of accountability for the collegial
based on the achievement of the realization
performance assessment of the Board
of the Board of Commissioners' work
of Commissioners. Self Assessment or
program in accordance with the Board of
self-assessment is carried out by each
Commissioners'Work Plan and Budget
member to assess the implementation
(RKA) and through a GCG Self Assessment
of the performance of the Board of
which includes indicators of the duties and
Commissioners in a collegial manner, and
responsibilities of the Board of Commissioners.
not to assess the individual performance
The Self Assessment policy to assess the
of each member of the Board of
performance of the Board of Commissioners
Principle 4 Commissioners. With this Self Assessment,
based on the achievement of the realization
Improving the Quality The Board of it is hoped that each member of the Board
of the Board of Commissioners' work
of Implementation Commissioners has a self- of Commissioners can contribute to
program in accordance with the Board of
of Duties and assessment policy to assess improving the performance of the Board
Commissioners'Work Plan and Budget (RKA)
Responsibilities the performance of the of Commissioners on an ongoing basis.
is described through advisory indicators
of the Board of Board of Commissioners. This policy may include the assessment
on performance, strengthening executive
Commissioners activities carried out along with their
functions and monitoring compliance.
aims and objectives, the timing of their
Meanwhile, the assessments contained in the
implementation on a regular basis, and the
GCG Self Assessment are divided into 3 (three)
benchmarks or assessment criteria used
benchmarks, namely Governance Process and
in accordance with the recommendations
Governance Outcome. Governance structure
provided by the nomination and
consists of 14 (fourteen) indicators, governance
remuneration function of the Public
process consists of 17 (seventeen) indicators
Company, where the existence of this
while governance outcomes consist of 6 (six)
function is required in the Regulations.
indicators.
Financial Services Authority regarding the
Nomination and Remuneration Committee
Description: Comply
of Issuers or Public Company.
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Disclosure of the Self Assessment policy
on the performance of the Board of Disclosure of the Self Assessment
Commissioners is carried out not only to policy on the performance of the
fulfill the transparency aspect as a form Board of Commissioners. The self-
The self-assessment of accountability for the implementation assessment policy contained in the
policy for assessing the of their duties, but also, to provide RKA is conveyed through the Public
performance of the Board of confidence, especially to Shareholders or Company's Annual Report, while the
Commissioners is disclosed investors regarding the efforts that need results of the GCG Self Assessment on
in the Public Company's to be made to improve the performance the duties and responsibilities of the
Annual Report. of the Board of Commissioners. With this Board of Commissioners are submitted
disclosure, Shareholders or investors to the regulator.
know the check and balance mechanism
for the performance of the Board of Description: Comply
Commissioners.
The policy of resigning members of
the Board of Commissioners who are
The resignation policy of the Board
involved in financial crimes is a policy
of Commissioners is contained in the
that can increase stakeholders' trust in
Articles of Association, namely Article
Public Company, so that the company's
14 paragraph 16 c and f which states
integrity will be maintained. This policy
that the dismissal of members of the
is needed to help the legal process run
Board of Commissioners, among other
smoothly and so that the legal process
things, if they are involved in actions
does not interfere with the running of
that are detrimental to the Company
business activities. Apart from that,
and/or the State, Article 14 paragraph 18
The Board of from a morality perspective, this policy
which states that the decision to dismiss
Commissioners has a policy builds an ethical culture within the Public
is for this reason taken after the person
regarding the resignation Company environment. These policies
concerned is given the opportunity to
of members of the Board of can be included in the Guidelines or
defend themselves at the GMS, as well
Commissioners if they are Code of Ethics that apply to the Board
as Article 14 paragraph 26 f which states
involved in financial crimes. of Commissioners. Furthermore, what
that the position of a member of the
is meant by being involved in a financial
Board of Commissioners automatically
crime is the existence of a convicted
ends if they no longer fulfill the
member of the Board of Commissioners
requirements as a member of the Board
from the competent authority. Financial
of Commissioners based on these
crimes include manipulation and various
Articles of Association and statutory
forms of embezzlement in financial
regulations.
services activities as well as criminal acts
of money laundering as intended in Law
Description: Comply
no. 8 of 2010 concerning Prevention and
Eradication of Money Laundering.
Based on the provisions of the Financial
Services Authority Regulation concerning
One of the organs of the Board of
Nomination and Remuneration
Commissioners is the Nomination and
Committees for Issuers or Public Company,
Remuneration Committee which carries
The Board of the committee carrying out the nomination
out nomination functions, including
Commissioners or the function has the task of formulating
assisting the Board of Commissioners
Committee that carry the policies and criteria required in the
in assessing the performance of
out the Nomination and nomination process for prospective
members of the Board of Directors
Remuneration function members of the Board of Directors. One
and/or members of the Board of
prepares a succession policy policy that can support the nomination
Commissioners based on benchmarks
in the Nomination process process as intended is the succession
that have been prepared as evaluation
for members of the Board of policy for members of the Board of
material, guided by BUMN regulation
Directors. Directors.The policy regarding succession
No. Per-3/MBU/03/2023 2023.
aims to maintain the continuity of the
leadership regeneration or cadre process
Description: Comply
at BNI in order to maintain business
continuity and BNI's long-term goals.
III Aspect 3: Functions and Roles of the Board of Directors
As a company organ with authority to
manage BNI, determining the number
of Directors greatly influences the
performance of a Public Company.Thus, the
determination of the number of members
of the Board of Directors must be carried
out through careful consideration and must The number and capacity of members
refer to the provisions of the applicable of the Board of Directors are based
Determining the number of Laws and Regulations, which based on the on the provisions of Financial
Principle 5
members of the Board of Financial Services Authority Regulations Services Authority Regulation No.
Strengthening the
Directors by considering the concerning the Board of Directors and 33/POJK.04/2014. The number of
Membership and
condition of BNI Open and Board of Commissioners of Issuers or Public members of the Board of Directors
Composition of the
effectiveness in decision Company consists of at least 2 (two) people. as of December 31 2022 is 12 (twelve)
Board of Directors.
making. In addition, determining the number of people.
Board of Directors must be based on the
need to achieve the goals and objectives Description: Comply
of the Public Company and adjusted to the
conditions of the Public Company, including
the characteristics, capacity and size of the
Public Company as well as how effective
the Board of Directors' decision making is
achieved.
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As with the Board of Commissioners,
diversity in the composition of
members of the Board of Directors is a
combination of desirable characteristics
both in terms of the Board of Directors The current composition of BNI's
and individual members of the Board Board of Directors meets the elements
of Directors, in accordance with the of diversity, namely a combination of
Determining the needs of the Public Company. This independence, expertise/education,
composition of members of combination is determined by taking work experience, age and gender by
the Board of Directors takes into account the appropriate skills, taking into account BNI's needs and
into account the diversity knowledge and experience in the complexity. This has been explained
of skills, knowledge and division of duties and functions of the in the Sub-Chapter on Diversity
experience required Board of Directors in achieving the of Directors' Composition in this
goals of the Public Company. Thus, Governance Report.
consideration of the combination of
characteristics referred to will have Description: Comply
an impact on the accuracy of the
process of nominating and appointing
individual members of the Board of
Directors or collegial Directors.
The Finance Director, Novita Widya
Anggraini, has an educational
background in accounting economics
Members of the Board of
Members of the Board of Directors who and throughout 2023 will increase her
Directors who are in charge
are in charge of accounting or finance competency in this field. For further
of accounting or finance
have expertise and/or knowledge in information, see the Company Profile
have expertise and/or
accounting. Chapter, Directors Profile Sub-chapter,
knowledge in accounting.
Page 94
Description: Comply
As with the Board of Commissioners,
the Board of Directors' Self Assessment
policy is a guideline used as a form
of accountability for the collegial
assessment of the Directors' The Board of Directors' performance
performance. Self-assessment or assessment policy is contained in
self-assessment is carried out by each the BOD's Guiding Principle Key
member of the Board of Directors Performance Indicator (KPI). The
to assess the implementation of the performance measurement of the
performance of the Board of Directors Board of Directors consists of several
in a collegial manner, and not to assess KPIs which are measured collegially
the individual performance of each among all Directors and are both
member of the Board of Directors. quantitative and qualitative in nature.
Principle 6 With this Self Assessment, it is hoped This policy includes assessment
The Board of Directors has
Improving the Quality that each member of the Board of activities carried out on several
a self-assessment policy to
of Implementation of Directors can contribute to improving the factors, namely market capitalization,
assess the performance of
Directors' Duties and performance of the Board of Directors profit, market share and leadership.
the Board of Directors.
Responsibilities. on an ongoing basis. This policy may The Remuneration and Nomination
include assessment activities carried out Committee has evaluated and prepared
along with their aims and objectives, and provided recommendations to the
the timing of their implementation on Board of Commissioners regarding the
a regular basis, and the benchmarks or nomination and remuneration system/
assessment criteria used in accordance policy for Board of Commissioners,
with the recommendations provided Board of Directors, executive officers
by the nomination and remuneration and employees as a whole.
function of the Public Company, where
the establishment of this function Description: Comply
has been required in the Regulations.
Financial Services Authority regarding
the Nomination and Remuneration
Committee of Issuers or Public Company.
Disclosure of the Self Assessment
policy on the performance of the
Board of Directors is carried out not
Every year, the Board of Directors'
only to fulfill the transparency aspect
The self-assessment Performance Assessment is disclosed
as a form of accountability for the
policy for assessing the in the Annual Report which can be
implementation of their duties, but
performance of the Board of accessed by Shareholders/investors
also to provide important information
Directors is disclosed in the and other stakeholders via the BNI
regarding improvement efforts in the
Public Company's annual website so that this information is
management of Public Company.
report. The Self-Assessment very useful in providing confidence
This information is very useful in
policy for assessing the to Shareholders or investors that
providing confidence to Shareholders
performance of the Board of there is certainty that the company's
or investors that there is certainty that
Directors is disclosed in the management will continue to be
company management will continue
Public Company's annual carried out in a better direction.
to be carried out in a better direction.
report.
With this disclosure, Shareholders or
Description: Comply
investors know the check and balance
mechanism for the performance of the
Board of Directors.
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The Company will act actively if a
financial crime occurs, as stated in
the Articles of Association, namely
Article 11 paragraph 13 paragraph 23 in
conjunction with Article 11 paragraph
14 d which states that members of the
The policy of resigning members of the Board of Directors can be dismissed at
Board of Directors who are involved any time for reasons, among others,
in financial crimes is a policy that if they are involved in actions that are
can increase stakeholders' trust in detrimental to the Company and/or
Public Company, so that the integrity State, Article 11 paragraph 15 states that
of the company will be maintained. the decision to dismiss for this reason
This policy is needed to help the legal is taken after the person concerned
process run smoothly and so that the has been given the opportunity to
legal process does not interfere with defend himself at the GMS, and Article
the running of business activities. 11 paragraph 24 f which states that the
Apart from that, from a morality position of a member of the Board of
The Board of Directors perspective, this policy will build Directors automatically ends if they
has a policy regarding the an ethical culture within the Public no longer fulfill the requirements as a
resignation of members Company environment. These policies member of the Board of Directors based
of the Board of Directors if can be included in the Guidelines or on these Articles of Association and
they are involved in financial Code of Ethics that apply to the Board statutory regulations. Apart from that,
crimes. of Directors. Furthermore, what is the Articles of Association also state
meant by being involved in a financial that members of the Board of Directors
crime is that a member of the Board of can be temporarily dismissed by the
Directors has a convicted status from Board of Commissioners by stating the
the authorized party. Financial crimes reasons if the person concerned acts
include manipulation and various contrary to the Articles of Association
forms of embezzlement in financial or there are indications of causing
services activities as well as criminal losses to the Company or neglecting
acts of money laundering as intended their obligations or there are urgent
in Law Number 8 of 2010 concerning reasons for the Company. The Company
Prevention and Eradication of Money has a BNI Anti-Money Laundering and
Laundering Crimes. Countering Financing of Terrorism (AML
& CFT) Policy Statement in the context of
enforcing Law no. 8 of 2010 concerning
Prevention and Eradication of Money
Laundering.
Description: Comply
IV Aspect 4: Stakeholder Participation
A person who has insider information
is prohibited from carrying out
securities transactions using inside
information as intended in the Law
BNI has a policy regarding insider
Principle 7 on Capital Markets. Public Company
information to prevent insider trading.
Improving Corporate Public Company have can minimize the occurrence of insider
This policy is outlined in the Company
Governance Aspects policies to prevent insider trading through prevention policies,
Guidelines (e-PP).
through Stakeholder trading for example by strictly separating
Participation. confidential data and/or information
Description: Comply
from public ones, as well as dividing
duties and responsibilities for
managing the information in question
proportionally and efficiently.
In order to comply with FSA
regulations no. 39/POJK.03/2019
concerning Implementation of Anti-
Fraud Strategies for Commercial
Banks SEBI No. 13/28/DPNP dated
Anti-corruption policies are useful for
9 December 2011 concerning the
ensuring that Public Company business
Implementation of an Anti-Fraud
activities are carried out legally,
Strategy to grow the Anti-Fraud
prudently and in accordance with the
Committee to foster anti-Fraud culture
principles of good governance. This
and awareness at all levels of the
policy can be part of a code of ethics,
organization. The no Fraud for our bank
or in its own form. This policy may
Public Company have anti- Policy and Principles are implemented
include, among other things, programs
corruption and anti-fraud through the Implementation of an
and procedures carried out to
policies. Anti-Fraud Strategy. To measure the
overcome corrupt practices, kickbacks,
realization of a culture of compliance,
fraud, bribery and/or gratification
the Compliance Division has developed
in Public Company. The scope of
a tool called Compliance Index (CIX).
the policy must describe the Public
Meanwhile, anti-corruption policies
Company's prevention of all corrupt
have been regulated in the code of
practices whether giving or receiving
ethics, Gratification Guidelines and
from other parties.
BNI Whistleblowing System that can
be accessed by all employees and
stakeholders via the BNI website.
Description: Comply
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Policies regarding supplier or vendor
selection are useful for ensuring that The Company has a policy for selecting
Public Company obtain the required and improving the capabilities
goods or services at competitive prices of suppliers or vendors which is
and good quality. Meanwhile, the outlined in the form of Company
policy of increasing supplier or vendor Guidelines (e-PP) for Procurement
capabilities is useful for ensuring that No. IN/156/PGV/017. The policy also
the supply chain runs efficiently and regulates Procurement Procedures
effectively. The ability of suppliers or including the methods and process
Public Company have vendors to supply/fulfill the goods or flow. The implementation of this
policies regarding the services needed by the company will policy is always implemented in the
selection and improvement affect the quality of the company's process of Procurement of Goods
of supplier or vendor output. Implementation of these and/or Services and is guided by all
capabilities. policies can guarantee continuity of employees. Providers of goods and/
supply, both in terms of quantity and or services required by BNI must
quality required by Public Company. be registered in the manual system
The scope of this policy includes or in the e-Procurement application
criteria for selecting suppliers or system. Notification of winners for
vendors, transparent procurement procurement of goods and/or services
mechanisms, efforts to increase the is also carried out transparently.
capabilities of suppliers or vendors,
and fulfillment of rights related to Description: Comply
suppliers or vendors.
Policies regarding creditor rights
have been stated in the agreement
in the event that BNI enters into
a loan agreement with creditors.
Policies regarding the fulfillment of In the agreement, the rights and
creditors' rights are used as guidelines obligations of the parties are stated,
in making loans to creditors. The aim related to creditor rights, for example
of the policy in question is to ensure providing transparent, accurate and
Public Company have
the fulfillment of rights and maintain timely information both at the time of
policies regarding fulfilling
creditors' trust in Public Company. request and use of a loan, maintaining
creditor rights.
This policy includes considerations in appropriate financial ratios (Current
entering into agreements, as well as Ratio, DeR, Debt to Service Ratio). with
follow-up actions in fulfilling the Public the ratio agreed with creditors, submit
Company's obligations to creditors. annual audited financial reports within
the time period agreed with creditors,
and so on.
Description: Comply
A well-drafted whistleblowing
system policy will provide certainty
of protection for witnesses or
whistleblowers regarding indications Management of the Whistleblowing
of violations committed by employees System (WBS) at BNI under the name
or management of a Public Company. "WBS to CEO". WBS is a commitment
Implementation of these system to creating a clean work environment
policies will have an impact on with integrity in the form of active
Public Company have a the formation of a good corporate participation by BNI Hi-Movers to
whistleblowing system governance culture. The whistleblowing report violations that occur within BNI.
policy. system policy includes, among You can report violations via WBS
other things, the types of violations carried out by telephone, email, letter
that can be reported through the or website.
whistleblowing system, how to make
complaints, protection and guarantee Description: Comply
of confidentiality of the reporter,
handling of complaints, parties who
manage complaints, and the results of
handling and follow-up on complaints.
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In order to comply with article 23 of
FSA Regulation No 45/POJK.03/2015
concerning the Implementation of
Long-term incentives are incentives
Governance in Providing Remuneration
that are based on long-term
for Commercial Banks, for the 2022
performance achievements. Long-
Performance which is paid in 2023,
term incentive plans are based on
10% (ten percent) of the total Tantiem,
the premise that the company's
will be paid as Variable remuneration
long-term performance is reflected
is deferred for 3 years to the Board of
by the growth in the value of shares
Directors and Board of Commissioners,
or other long-term company targets.
as an implementation of Long Term
Long-term incentives are useful in
Incentives.
maintaining loyalty and providing
motivation to Directors and employees
Tantiem in the form of deferred
to improve their performance or
variable remuneration to non-
productivity which will have an impact
independent members of the Board of
on improving company performance
Directors and Board of Commissioners
in the long term. The existence of a
Public Company have a is given in the form of Company
long-term incentive policy is a real
policy of providing long- shares, while to members of the
commitment of the Public Company
term incentives to Board of Independent Board of Commissioners
to encourage the implementation of
Directors and employees it is given in the form of cash kept in
providing long-term incentives to the
the form of deposits.
Board of Directors and Employees with
The Company can postpone the
terms, procedures and forms that are
payment of deferred Variable
adapted to the long-term goals of the
Remuneration (Malus) or withdraw
Public Company. The policy in question
Variable Remuneration that has been
may include, among other things:
paid (clawback) to parties who are
the aims and objectives of providing
Material Risk Takers under certain
long-term incentives, conditions and
conditions.
procedures for providing incentives,
as well as conditions and risks that
This deferred Variable Remuneration
Public Company must pay attention to
payment policy is BNI's commitment
when providing incentives. The policy
which is adjusted to the Company's
may also be included in the Public
long-term goals and statutory
Company's existing remuneration
provisions.
policy.
Description: Comply
V Aspect 5: Information Disclosure
The use of information technology can
be useful as a medium for information
Apart from the website, BNI also
disclosure. The information disclosure
utilizes other information technology
carried out is not only information
such as BNI Greeting email, X,
disclosure that has been regulated
Instagram, and TikTok (@BNI46) as
in statutory regulations, but also
a means of communication and a
Public Company make other information related to Public
Principle 8 medium for information disclosure.
wider use of information Company which is felt to be useful for
Improving the Information disclosure carried out is
technology apart from Shareholders or investors to know.
Implementation of not only disclosure of information
Websites as a medium for By utilizing information technology
Information Disclosure. regulated in statutory regulations but
information disclosure more widely apart from websites, it
also other information related to Public
is hoped that companies can increase
Company which is felt to be useful for
the effectiveness of disseminating
Shareholders/investors to know.
company information. However, the
use of information technology still
Description: Comply
takes into account the company's
benefits and costs.
Legislation in the Capital Market sector
which regulates the submission of
annual reports of Public Company has
regulated the obligation to disclose
information regarding Shareholders
The Annual Report of a who own 5% (five percent) or more
Public Company discloses of the shares of a Public Company The final beneficial owner of Public
the ultimate beneficial as well as the obligation to disclose Company share ownership of at least
owner in Public Company information regarding the main 5% (five percent) has been disclosed in
share ownership of at least and controlling Shareholders of the Annual Report Sub-chapter List of
5% (five percent), in addition Public Company either directly or Shareholders and Sub-chapter Share
to disclosure of the ultimate indirectly up to the last beneficial Ownership of Directors and Board of
beneficial owner in Public owner in ownership of the shares. Commissioners.
Company share ownership In these Governance Guidelines it is
through the main and recommended to disclose the ultimate Description: Comply
controlling shareholders. beneficial owner of Public Company
share ownership of at least 5% (five
percent), in addition to disclosing the
ultimate beneficial owner of share
ownership by the main and controlling
Shareholders
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Implementation Of Indonesian Corporate
Governance General Guidelines (PUGKI)
The Company applies the principles and recommendations of PUGKI 2021 based on an "comply/explain" approach with
implementation details as follows:
Principle Recommendation Implementation
Principle 1: 1.1. Roles and 1.1.1 To achieve sustainable value creation, the Board of
Roles and Responsibilities Directors carried out the leadership role and strives to
Responsibilities of the Board of achieve the following governance results:
Directors a. competitive and focused on long-term Comply
of the Board
performance; In carrying out its duties and functions, the Board of Directors
of Directors
focuses on long-term performance, upholds business ethics, is
and Board of b. ethical and responsible in running business;
responsible for the environment and society, and consistently
Commissioners c. contribute positively to society and the
makes improvements for sustainable growth.
environment;
d. as well as ability to survive and grow
(corporate resilience)
1.1.2. The Board of Directors must ensure that the Comply
corporation's mission, vision, goals, objectives, The Board of Directors focuses on developing technology
strategies and annual and medium-term plans are infrastructure and digital innovation. This is done to support
consistent with long-term goals, by effectively utilizing the achievement of the Company's vision, mission, goals,
innovation and technology. objectives, strategies and short and long term plans.
1.1.3 . The Board of Directors ensures that the Comply
corporation implements appropriate and The Board of Directors implements risk management and
effective risk management and internal control internal control systems effectively, proactively, forward
systems that are in line with the corporate vision, looking, and in line with applicable laws and regulations and
mission, goals, objectives and strategies and standards. This aims to support sustainable performance
comply with applicable laws and regulations and achievement and growth and increase the Company's
standards. competitiveness.
1.1.4. Comply
The Board of Directors ensures the integrity of the
The Board of Directors ensures the integrity of the corporate
corporation's accounting and financial reporting
accounting and financial reporting system and timely and accurate
systems and the timely and accurate disclosure of
disclosure of all material information regarding the corporation.
all material information regarding the corporation.
This is part of the Company's risk management implementation.
1.1.5 Comply
The Board of Directors ensures that
The Board of Directors implements sustainability principles and
sustainability reporting has been prepared
ensures that sustainability reports are prepared in accordance
appropriately.
with applicable laws and regulations and standards.
1.1.6. Comply
The Board of Directors has developed and consistently updated
The Board of Directors establish a framework
the corporate Information Technology (“IT”) governance
for corporate information technology (IT)
framework to align with the Company's business needs and
governance that is aligned with corporate
priorities. The implementation of technological governance is
business needs and priorities, encourages
carried out through aligning the Company's IT Strategic Plan
business opportunities and performance,
with the Company's business strategy, optimizing resources,
strengthens risk management, and supports
utilizing IT, measuring performance, and implementing effective
corporate goals and strategies.
risk management while still complying with applicable laws and
regulations.
1.1.7. For corporate that carry out business activities
based on Sharia principles, the Board of Directors
In 2023, the Company did not carry out business activities based
needs to ensure the authority and availability of
on sharia principles.
adequate supporting equipment so that the Sharia
Supervisory Board can carry out its role effectively.
1.1.8. The Board of Directors' Charter is periodically Comply
reviewed.The Charter includes, among other things, The Board of Directors' Charter as stated in the Board of
the division of roles of individual Directors which can Directors' Guidelines and Work Rules is reviewed periodically.
be regulated in the Board of Directors' Charter or by This guideline regulates the division of duties and authority of
Board of Directors' Decree. each member of the Board of Directors.
1.1.9. The Board of Directors has a policy regarding the
Will Be Complied
resignation of members of the Board of Directors
The Company will update the Board of Directors' Charter/
if they are involved in financial crimes and are
Guidelines and Directors' Work Rules which contain this policy.
proven to have made a mistake.
1.2. Performance 1.2.1. Applied
The Board of Commissioners conducts annual
Assessment – The Board of Commissioners , taking into account the KNR
formal evaluations objectively and independently
Directors and (Nomination and Remuneration Committee), evaluates the
to determine the effectiveness of the Board of
Members effectiveness of the Board of Directors and each individual
Directors and each individual director.
Director.
1.2.2. The Board of Commissioners, with the
consideration of the Nomination and Applied
Remuneration Committee, is responsible for The Board of Commissioners, taking into account the KNR,
determining performance evaluation criteria determines evaluation criteria and assesses the performance
and assessing the performance of the President of the President Director and other members of the Board of
Director and other members of the Board of Directors based on directions from Shareholders (KBUMN)
Directors.
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1.3. Roles and 1.3.1. The Board of Commissioners reviews the
Responsibilities corporate strategy at least annually and approves
Applied
of the Board of the mission, vision and corporate strategy
The Board of Commissioners has reviewed the corporate strategy
Commissioners formulated by the Board of Directors. The Board
at least annually by providing approval for the Bank Business Plan
of Commissioners also reviews, provides advice
(RBB) and Company Budget Work Plan (RKAP) documents, as well
and approves business plans and long-term
as RBB and RKAP Revisions.The Board of Commissioners has also
financial plans and short-term financial plans of the
provided advice and monitored the Board of Directors regarding
corporation. The Board of Commissioners provides
implementation management through Board of Commissioners
advice and monitors the Board of Directors
Meetings inviting the Board of Directors every quarter to review the
regarding implementation management. The
Company's performance.The Board of Commissioners also prepares
Board of Directors and Board of Commissioners
an RBB Monitoring Report which is submitted to the competent
are involved in very important decisions for the
authority every semester.
corporation, regulated in the corporation's articles
of association.
1.3.2. The types of decisions that require approval from Applied,
the Board of Commissioners must be disclosed Based on BNI's Articles of Association, it is stipulated that the Board
in the annual report of Commissioners has obligations, one of which is to provide written
approval for legal actions carried out by the Board of Directors as
required in BNI's Articles of Association, taking into account the laws
and regulations and provisions in the Capital Market sector, namely
as follows:
a. Releasing/transferring and/or pledging Company assets with criteria
and value exceeding a certain amount determined by the Board of
Commissioners, except for assets recorded as inventory, taking into
account provisions in the capital market and banking sector;
b. Cooperating with business entities or other parties, in the form
of Operational Cooperation (KSO), Business Cooperation (KSU),
License Cooperation, Build, Operate andTransfer (BOT), Build,
Transfer (Build,Transfer). and Operate/BTO), Build, Operate
and Own/BOO, and other agreements of the same nature
whose term or value exceeds that determined by the Board of
Commissioners;
c. Determine and change the Company's logo;
d. Establish an organizational structure 1 (one) level below the Board
of Directors;
e. Make capital investments, release capital investments, including
changes to the capital structure with a certain amount determined
by the Board of Commissioners in other companies, subsidiaries
and joint venture companies that are not in the context of saving
receivables by taking into account provisions in the Capital Market
sector;
f. Establish a subsidiary and/or joint venture company with a certain
value determined by the Board of Commissioners by taking into
account provisions in the Capital Market sector;
g. Proposing representatives of the Company to become
candidates for members of the Board of Directors and Board
of Commissioners in subsidiaries that make significant
contributions to the Company and/or have strategic value as
determined by the Board of Commissioners;
h. Carry out mergers, consolidations, takeovers, separations and
dissolution of subsidiaries and joint ventures with certain values
determined by the Board of Commissioners taking into account
provisions in the Capital Market sector;
i. Carry out actions which are included in material transactions as
determined by statutory regulations in the capital markets sector
with a certain value determined by the Board of Commissioners,
unless such actions are included in material transactions which are
excluded by the applicable Legislative Regulations in the Capital
Markets sector;
j. Actions that have not been specified in the RKAP;
k. Actions to transfer include selling, relinquishing the right to collect
and/or no longer collecting:
i. Bad principal receivables that have been written off in the
context of credit settlement, either in part or in whole; And
ii. The difference between the value of bad debts that have
been written off and the value of the transfer including sales
or the value of the disposal of rights; carried out based on the
policy of the Board of Directors which has been approved by
the Board of Commissioners and within the amount of the
ceiling (limit) for write-offs that has been determined by the
GMS which will remain in effect until a new ceiling (limit) is
determined by the GMS.
Approval of the Board of Commissioners regarding poin a, b, e, f,
g, and h above with certain limitations and/or criteria, determined
in accordance with the limitations and/or criteria that have received
approval from the Series A Dwiwarna Shareholders. Determination of
limits and/or criteria by the Board of Commissioners for the matters
referred to poin a, b, e, f, g, and h above have also been determined
by the Board of Commissioners in accordance with certain limits
and/or criteria that have received approval from Dwiwarna Series
A Shareholders above, and stated in the Decree of the Board of
Commissioners.
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Principle Recommendation Implementation
1.3.3. By taking into account the recommendations of
the Nomination and Remuneration Committee, the
Board of Commissioners proposes to, and is decided
by, the GMS the appointment and/or dismissal of
members of the Board of Directors and members
of the Board of Commissioners. In proposing the Applied,
above, the Board of Commissioners pays attention to Prior to the implementation of the GMS, an agenda for the
diversity, non-discriminatory elements and provides Nomination and Remuneration Committee meeting was carried
equal opportunities without distinction between out.
ethnicity, religion, race, group and gender.The Board
of Commissioners ensures that the nomination and
election process for members of the Board of Directors
and members of the Board of Commissioners is formal
and transparent.
1.3.4. The Board of Commissioners or the Committee
that carries out the nomination function prepares
Applied,
a succession policy in the nomination process for
The Board of Commissioners, through the Nomination
members of the Board of Directors. Every year, the
and Remuneration Committee, is scheduled to discuss the
Board of Commissioners reviews reports on the
development and succession of the Board of Directors
implementation of development and succession
plans submitted by the President Director.
1.3.5. Board of Commissioners
a. submit to the GMS, which may be preceded
by a proposal from the Committee carrying
out the remuneration function, the amount
of remuneration for members of the Board Applied,
of Directors and members of the Board The Nomination and Remuneration Committee conducts
of Commissioners that is in line with discussions and proposals for remuneration. The Nomination
sustainable corporate development and the and Remuneration Committee conducts studies and reviews of
long-term interests of the corporation and Remuneration
shareholders;
b. periodically review the remuneration system
for the Board of Directors and Board of
Commissioners.
1.3.6. Applied,
The Board of Commissioners, also with the support of the
Integrated Governance Committee as one of the organs of
The Board of Commissioners supervised the the Board of Commissioners, has carried out its supervisory
effectiveness of corporate governance policies function regarding through discussions with the Board of
and their implementation and proposes changes Directors regarding the implementation of the Company's
if necessary. Corporate Governance, as well as supervision of the Governance
of Subsidiaries which are members of the BNI Financial
Conglomerate in accordance with the concept Integrated
Governance which is mandatory according to OJK Regulations.
1.3.7. The Board of Commissioners supervises and Applied,
directs the corporation to implement appropriate The Board of Commissioners has carried out monitoring and
and effective risk management and internal supervision, including providing suggestions and advice to the
control systems that are in line with corporate Board of Directors, through a series of meetings between the
goals, objectives and strategies and comply Board of Commissioners and the Board of Directors, to discuss
with applicable laws and regulations, codes of the implementation of Risk Management in the Company, and
conduct and standards. the implementation of the Internal Control System.
1.3.8. Applied,
The Board of Commissioners has discussed with the Board of
The Board of Commissioners supervises and
Directors regarding the Determination of an External KAP for
directs the achievement of the integrity of the
the Audit of BNI's Annual Financial Report and Other Reports for
corporate accounting and financial reporting
the Fiscal Year, as well as discussions on the Company's Annual
system, as well as the independence of the
Audit and Consultation Plan in order to achieve the integrity of the
internal and external audit functions.
corporate accounting and financial reporting system, as well as the
independence of the internal and external audit functions.
1.3.9. Applied,
The Board of Commissioners supervises, The Board of Commissioners has monitored and reviewed the
reviews and approves the Corporation's annual annual report prepared by the Company, including making sure to
reports and sustainability reports and ensures include information regarding the Board of Commissioners that
their integrity, as well as oversees the corporate must be included in the Annual Report, so that disclosure of the
disclosure and communication process. Company's governance from the Annual Report is ensured to have
been carried out.
1.3.10. Applied,
The Board of Commissioners has guidelines and work rules
for the Board of Commissioners and Rules for Meetings of
the Board of Commissioners and Meetings of the Board of
The Board of Commissioners Charter is Commissioners with the Board of Directors, which serve
periodically reviewed. as guidelines in carrying out its duties and functions. Each
Committee of the Board of Commissioners, as a form of Organ
of the Board of Commissioners, specifically also has guidelines
stated in the Committee Charter, which are updated periodically
and approved by the Board of Commissioners.
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1.3.11. Applied
The Board of Commissioners has guidelines and work rules for the
Board of Commissioners which regulate the dismissal of the Board
of Commissioners. In accordance with the Articles of Association,
The Board of Commissioners has a policy
the Rules and Regulations stipulate that members of the Board
regarding the resignation of members of the
of Commissioners can be dismissed at any time based on a GMS
Board of Commissioners if they are involved in
decision, among other things, if they violate the provisions of the
financial crimes and are proven to have made a
Articles of Association and/or statutory regulations; involved in
mistake.
actions that are detrimental to the Company and/or the state; carry
out actions that violate the ethics and/or propriety that should
be respected as a member of the Board of Commissioners; or
declared guilty by a court decision that has permanent legal force.
1.3.12. Applied,
All Independent Commissioners have no financial,
management, share ownership and/or family relationships
Independent commissioners are highly expected with members of the Board of Directors, other members of the
to be able to contribute to honest, objective, Board of Commissioners and/or controlling shareholders, or
active and constructive discussions at Board of relationships with the Bank that could affect their ability to act
Commissioners meetings. independently. This independence shows the objectivity of the
Independent Commissioner in carrying out his duties, to play
an active, objective and constructive role in carrying out his
functions.
1.3.13. President Commissioner acts as coordinator
Applied,
of the Board of Commissioners and ensures
The President Commissioner has carried out his functions
its effectiveness. The Chief Commissioner
optimally, both in his role as coordinator of the Board of
encourages a culture of openness and
Commissioners in ensuring the effectiveness of the duties and
constructive dialogue that allows a variety of
responsibilities of the Board of Commissioners, including in
views to be expressed, including coordinating
carrying out his duties as Chair of the Integrated Governance
the setting of appropriate board meeting
Committee and the Nomination and Remuneration Committee,
agendas and ensuring sufficient time is available
in accordance with his duties and functions. The President
to discuss all agenda items. Apart from that,
Commissioner's active role is demonstrated in leading the
there must also be an opportunity for the Board
Board of Commissioners Meetings according to the agendas
of Commissioners to meet with the Board of
that must be discussed, and making collegial decisions.
Directors and senior management.
1.4. Committee 1.4.1. The Corporation has committees under the Applied,
Formation Board of Commissioners consisting of at least: The Board of Commissioners has formed committees under
Audit Committee, Nomination and Remuneration the Board of Commissioners consisting of the Nomination and
Committee, and Risk Management Monitoring Remuneration Committee, Integrated Governance Committee,
Committee. Risk Monitoring Committee and Audit Committee.
1.4.2. The Board of Commissioners ensures
Applied,
that all members of the Audit Committee
The Board of Commissioners has ensured that all members of the
are independent and that the majority of
Audit Committee are independent parties, including Independent
other committees formed by the Board of
Commissioners and Independent Parties (Non-Commissioners)
Commissioners are independent, and that all
whose competencies and capabilities are in accordance with the
committee members are competent, committed
needs of the Audit Committee's duties, and ensure that the duties are
and have sufficient authority to carry out their
carried out effectively and independently.
roles effectively and independently.
1.4.3. To ensure that monitoring of the implementation
Applied,
of the Audit Committee's duties is objective and
The Board of Commissioners has confirmed that the Company's
independent, President Commissioner may not
President Commissioner does not hold the position of Chair of
be chairman of the Audit Committee, except
the Audit Committee, and has also confirmed that the Chair of
in extraordinary circumstances which must be
the Audit Committee is held by an Independent Commissioner.
explained in the annual report.
1.5. Performance 1.5.1. Applied,
Assessment The Performance Assessment of the Board of Commissioners
- Board of has been carried out collegially and reported to Shareholders at
Commissioners the Annual General Meeting of Shareholders (GMS) through the
The Board of Commissioners conducts an annual
and Members presentation of the Board of Commissioners' performance as
formal evaluation objectively to determine the
contained in the Board of Commissioners' Supervision Report.
effectiveness of the Board, its committees and
The Board of Commissioners also periodically evaluates the
each individual commissioner.
committees under its authority, including the Audit Committee,
Risk Monitoring Committee, Nomination and Remuneration
Committee, Risk Monitoring Committee and Integrated
Governance Committee.
1.6. Conflict of 1.6.1. Members of the Board of Directors who hold
Interest concurrent positions outside the corporation
must obtain approval from the Board of
Commissioners. A Commissioner notifies
the Board of Commissioners and the chair of
There are no Directors who have concurrent positions.
the committee performing the nominating
function, before accepting a new appointment
as director or commissioner of a publicly traded
corporation, other directorship or other position
with a significant time commitment.
1.6.2. The Board of Commissioners monitors and manages
potential conflicts of interest of management,
Applied,
members of the Board of Directors, Board of
The Board of Commissioners objectively continues to carry out its
Commissioners and shareholders, including misuse
supervisory function over the Company's performance through
of corporate assets and misuse in related party
meetings of the Board of Commissioners and Directors which,
transactions. Commissioners who have a conflict of
among other things, discuss the Company's performance, which
interest do not participate in monitoring and making
of course ensures achievement of targets and is in line with the
decisions regarding potential conflicts of interest
direction and objectives of the Company.
involving the Commissioner or affiliates of the
Commissioner concerned.
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1.7 Increasing the 1.7.1. The Board of Commissioners ensures that
Applied,
Competency members of the Board of Directors and Board
Before carrying out their duties and functions as Commissioners
of Members of Commissioners understand their roles and
/ Directors, the Board of Commissioners and Directors have
of the Board responsibilities, corporate characteristics and
participated in a series of induction activities to ensure
of Directors operations, relevant laws and regulations and
understanding of their respective duties and responsibilities
and Board of standards as well as other applicable obligations.
in accordance with regulations. Periodically, the Board of
Commissioners The Board of Directors through the corporate
Commissioners and Directors also participate in competency
secretary supports all members of the Board
development activities that support the implementation of their
of Directors and Board of Commissioners in
duties and responsibilities in updating and refreshing their skills
updating and refreshing their skills and knowledge
and knowledge needed to carry out their respective roles.
necessary to carry out their roles on the Board.
Principle 2: 2.1. Composition 2.1.1. In determining prospective director candidates, the
Composition of the Board of Board of Commissioners through the Nomination
and Directors and Remuneration Committee does not only rely on
Applied,
Remuneration recommendations from the Board of Commissioners,
Candidates for director nominee have the results of assessments
of the Board management or majority shareholders.The Board
from independent parties
of Directors of Commissioners through the Nomination and
TB
and Board of Remuneration Committee can use independent
Commissioners sources to determine candidates who meet the
requirements.
2.1.2 . The Board of Commissioners ensures that the
criteria for selecting members of the Board of
Applied,
Directors include at least the knowledge, abilities
Through KNR, Board of Commissioners screen the candidates
and skills required to appropriately fulfill the role
according to the criteria
of the Board of Directors and pay attention to the
fulfillment of the diversity of the Board of Directors.
2.1.3. Corporate policies regarding diversity among the The corporate policy regarding diversity on the Board of
Board of Directors and Board of Commissioners are Commissioners has been disclosed in the Company's Annual
disclosed in the Annual Report. Report.
2.1.4. The Board of Commissioners ensures that the
policies and procedures for the selection and
nomination of Commissioners are clear and
Applied,
transparent so as to produce the desired Board
Transparent and uses independent consultants
composition. The Board of Commissioners uses
independent sources to determine qualified
candidates.
2.1.5. The Board of Commissioners/Committee which
carries out the nomination function determines
nomination procedures and criteria that are
Applied,
consistent with the Board of Commissioners' skills
Determination of nomination procedures and criteria consistent
matrix which has been approved by the Board of
with the Board of Commissioners' expertise matrix
Commissioners and ensures that the candidate
profile meets the requirements set out in the skills
matrix and nomination criteria.
2.1.6. Applied,
The diversity in the composition of BNI's Board of Commissioners
implemented is in line with the mandate of the Financial
Services Authority as stated in the Financial Services Authority's
recommendation that provisions regarding diversity in the
composition of the Board of Commissioners and Directors have
been included in the Attachment to Financial Services Authority
The composition of the Board of Commissioners Circular Letter No. 32/SEOJK.04/2015 dated 27 November 2015
must be formed in such a way that its members as a concerning Public Company Governance Guidelines, which
group reflect the diversity in terms of abilities, skills, regulates the composition of the Board of Commissioners as a
knowledge, experience, age, cultural background and combination of characteristics both in terms of the organs of the
gender required to appropriately fulfill the role of the Board of Commissioners and individual members of the Board of
Board of Commissioners. Commissioners, in accordance with the needs of the Public Company.
These characteristics can be reflected in determining the skills,
knowledge and experience required in carrying out supervisory duties
and providing advice by the Board of Commissioners of a Public
Company. A composition that takes into account the needs of Public
Companies is a positive thing, especially regarding decision making in
the context of implementing the supervisory function which is carried
out by considering various broader aspects.
2.1.7. To enable the Board of Commissioners to
provide independent advice and supervision to
Applied,
the Board of Directors and for roles where there
The Board of Commissioners has a number of Independent
is a potential conflict of interest, the Board of
Commissioners that is in accordance with applicable laws
Commissioners consists of a sufficient number
and regulations, including ensuring that the terms of office
of Independent Commissioners, with limited
of Independent Commissioners are also limited, with terms
terms of office and disclosure of the term of
of office that have been published in the Company's Annual
membership of the Board of Commissioners
Report.
and their independence. from a corporate
perspective.
2.1.8. To facilitate the effective functioning of the Board
of Directors and Board of Commissioners and to
increase investor and stakeholder confidence, the
Applied,
Nomination and Remuneration Committee ensures
Through the General Meeting of Shareholders (GMS) process
that there is a formal, strict and transparent
TB
process for the appointment and appointment of
members of the Board of Directors and Board of
Commissioners
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2.2. Remuneration 2.2.1. The remuneration policy for members of the Board of
of Directors Directors consists of a remuneration structure that is
and Board of oriented towards sustainable corporate development and
Commissioners encourages the achievement of long-term goals. Directors'
remuneration must be proposed, possibly through the
Nomination and Remuneration Committee, by the Board
of Commissioners to be decided by the GMS.The amount
of remuneration proposed to the GMS is determined
by considering the role of each member of the Board Comply
of Directors and the economic situation and corporate As disclosed in this Annual Report, the remuneration structure of
performance. the Board of Directors and Board of Commissioners is prepared
by taking into account the principle of prudent risk taking, to
2.2.2. The remuneration policy for members of the Board of encourage the maintenance of the Company's business continuity.
Commissioners consists of a remuneration structure As an implementation, in 2023 there will be a suspension of
that is oriented towards sustainable corporate variable components of the remuneration of the Board of Directors
development and encourages the achievement and Board of Commissioners, for a certain period of time.
of long-term goals.The amount of remuneration In accordance with the Nomination and Remuneration Committee
proposed by the Board of Commissioners to the GMS Charter published on the Company's website, the functions of
is determined by considering the role of each member the Nomination and Remuneration Committee include preparing
of the Board of Commissioners and the economic and providing recommendations to the Board of Commissioners
situation and corporate performance. Apart from that, regarding the structure, policies and amount of remuneration.
consideration must also be given to his position as As stated in this Annual Report, at the Company's Annual GMS
President Commissioner and chairman as well as his held on March 15 2023 there was an agenda item discussing
membership in committees. the determination of remuneration (salary/honorarium, facilities
and allowances) for 2023 as well as bonuses for the 2022
2.2.3. To ensure that remuneration packages are Financial Year for the Company's Board of Directors and Board of
determined based on the achievements, Commissioners.
qualifications and competencies of directors and
commissioners by taking into account corporate
operational performance, individual performance
and market conditions, the Nomination and
Remuneration Committee ensures that there are
fair and transparent procedures for determining
remuneration policies for members of the Board of
Directors and Board of Commissioners.
Principle 3: 3.1. Nature of 3.1.1. There are open discussions between the Board of
Working Employment Directors and the Board of Commissioners as well
Relationship Relationships as between members of the Board of Directors and
between members of the Board of Commissioners. However, Comply
the Board of it is still important to maintain the confidentiality The Company's Directors and Board of Commissioners
Directors and of information to prevent leaks of confidential synergistically work together in formulating the corporate
the Board of information. vision, mission and strategy through forums of Board of
Commissioners Commissioners and Board of Directors meetings, Board of
3.1.2. In accordance with their respective duties and Directors and Board of Commissioners meetings, Board of
roles, the Board of Directors collaborates with Commissioners meetings inviting relevant Directors, as well as
the Board of Commissioners in formulating other forums and meetings.
the corporate mission, vision and strategy and Mr. Okki Rushartomo as Corporate Secretary has a
regularly discusses their implementation. strategic role in supporting the effectiveness of the working
relationship between the Board of Directors and the Board
3.1.3. The Corporate Secretary has an important role of Commissioners, as well as actively encouraging the
in supporting the effectiveness of the working implementation of good corporate governance practices,
relationship between the Board of Directors and including communication with shareholders and other
the Board of Commissioners, encouraging the stakeholders.
implementation of good corporate governance
practices, including effective communication with
shareholders and other stakeholders.
3.2. Access to 3.2.1. The Board of Directors is responsible for ensuring
Comply
Information on that the Board of Commissioners has access to
To ensure that the supervisory function of the Board of
the Board of accurate, relevant and timely information.The Board
Commissioners can run effectively, the Board of Directors ensures
Commissioners of Commissioners itself ensures that it obtains
that the Board of Commissioners has access to information that is
adequate information.The Board of Directors
accurate, relevant and timely.The Company's Articles of Association
provides information to the Board of Commissioners
and internal policies ensure the availability of information for the
regularly, without delay and comprehensively on
Board of Commissioners, including the authority of the Board of
all issues relevant to the corporation.The Board of
Commissioners to at any time request the Board of Directors to
Commissioners may at any time ask the Board of
provide additional information.
Directors to provide additional information.
3.3. Responsibility 3.3.1.
of the Board
The impact of ownership structure on corporations.
of Directors
The Board of Directors and Board of Commissioners Comply
and Board of
consider their responsibilities in the context of the The Company's Board of Directors and Board of Commissioners
Commissioners
share ownership structure and relationships between carry out their duties and responsibilities objectively and
for the Impact
corporate shareholders that may have an impact on independently.
of Ownership
the management and operations of the corporation.
Structure on the
Corporation
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2023 Management Company Management Discussion and Business Support
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Principle Recommendation Implementation
Principle 4: 4.1. Code of Ethics 4.1.1. This statement is outlined in the Code of Business
Ethical and and Conduct Conduct and Ethics which must clearly express the
Responsible corporation's expectations that each member of the
Behavior Board of Directors and Board of Commissioners as well
as employees will:
• Acting in the best interests of the corporation;
• Act honestly and with high standards of integrity;
• Be independent and act based on complete
information, in good faith, with due diligence and
care; Comply
• Comply with the laws and regulations that apply to The Company has a Code of Ethics document which is an internal
the corporation and its operations; company guideline containing a system of values, business
• Avoid actions that violate laws and regulations ethics, work ethics, commitment, and enforcement of company
or unethical actions based on corporate ethical regulations for every Company employee in carrying out business
guidelines; and other activities, as well as in interacting with stakeholders.
• Not be involved or participate in any activity that will
create a conflict of interest with the best interests of The Board of Directors has established policies and practices for
the corporation or that will have a negative impact anti-money laundering and terrorism financing, anti-bribery, anti-
corruption, anti-fraud, involvement in politics as outlined in the
on the corporation's reputation;
Company's Anti-Money Laundering and Prevention of Terrorism
• Do not take advantage of property or information
Financing (APU-PPT) Guidelines, which have been outlined in
owned by the corporation, ownership of other the Company's Guidelines Online (e-PP) No. IN/12/KPN/002
assets or its customers for personal gain or which dated January, 3 2023, Anti-Fraud Strategy Company Guidelines,
causes losses to the corporation and its customers; which have been outlined in Online Company Guidelines (e-PP)
• Not taking advantage of his position or the No. IN/0/SAF/002 dated July, 18 2023; Anti-Bribery Management
opportunities resulting from his position for System Company Guidelines, which have been outlined in Online
personal gain; Company Guidelines (e-PP) No. IN/004/CMP/004 dated November
• Avoid the act of requesting or receiving from a 15, 2023; and Company Guidelines for Gratification Control, which
third party payments, gratuities or other benefits have been outlined in Online Company Guidelines (e-PP) No.
for oneself or for another person which creates a IN/726/KPN/002 dated September, 24 2021;
conflict of interest/provides benefits to a third party
in violation of statutory regulations;
• Respect differences of opinion and the rights of
every member of the Board of Directors, Board of
Commissioners and employees.
• Ensure complete, fair, accurate, timely and
understandable disclosure in reports and
documents submitted by the corporation to
regulators and in other public communications.
4.1.2 The Board of Directors establishes policies and
anti-money laundering and terrorism financing
terrorism, anti-bribery, anti-corruption, anti-fraud,
political involvement with (antifraud), involvement
in politics by referring to national or international
standards on anti-money laundering, anti-bribery,
anti-corruption, anti-fraud or other relevant
standards. other relevant standards.
4.2. Organizational 4.2.1.
Values and Comply
Culture The Company determines and enforces "AKHLAK" which
consists of Trustworthy, Competent, Harmonious, Loyal, Adaptive,
Collaborative as the main values that must be implemented by all
Company personnel in carrying out/carrying out their daily tasks.
The implementation of AKHLAK in the Company is supported
and accelerated by the transformation of work culture which
Corporations articulate, grow and express
aims to align BNI's values. The Core Values AKHLAK (Trustworthy,
corporate culture and values
Competent, Harmonious, Loyal, Adaptive and Collaborative) are
implemented simultaneously with strengthening PRINCIPLE 46 as
BNI's Belief. The process of internalizing the AKHLAK core values
has been carried out for three years and will continue to be carried
out through various activities and methods which are constantly
evaluated so that the implementation of these values can run
optimally.
4.3 Communication 4.3.1. The corporate code of conduct and ethics Comply
and Code are communicated effectively to the Board The Board of Directors consistently internalizes Corporate
of Ethics of Directors, Board of Commissioners and all Culture to shape the attitude and character of every person in
Enforcement, employees, integrated into corporate strategy the Company. Internalization is integrated into the Company's
Values, and and operations including the risk management strategy and operations, including the risk management system
Culture system and remuneration structure, and and remuneration structure which is prepared based on prudent
enforced. risk taking.
Principle 5: 5.1. Internal Control 5.1.1. The Board of Directors carries out regular reviews
Comply
Risk and Compliance of the accuracy of the design and operational
The Board of Directors implements, reviews and updates the
Management, effectiveness of the governance system, risk
Company's governance, risk management, internal control and
Internal Control, management, internal control and corporate
Company compliance, and reports them in this Annual Report as
and Compliance compliance and reports the implementation and
a form of reporting to shareholders and stakeholders, which will
results of the review to shareholders through the
then be reported at the GMS.
Corporation's annual report.
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Practices Governance Responsibility Commitment Statements
Principle Recommendation Implementation
5.2. Risk 5.2.1. Strategy and risk are one unit, disclosed
Management transparently, included in the implementation
of the duties and responsibilities of the Board of
Directors and Board of Commissioners, as well
as in discussions at meetings of the Board of
Commissioners and Board of Directors.
5.2.2. The Risk Management Monitoring Committee Applied,
assists the implementation of the duties of The Risk Monitoring Committee as one of the Organs of the Board
the Board of Commissioners by creating of Commissioners has assisted the implementation of the Board
a transparent, focused and independent of Commissioners' duties by creating a transparent, focused and
mechanism for supervising corporate risk independent mechanism for supervising corporate risk management,
management. guided by the Risk Monitoring Committee Charter.
5.3. Integration of 5.3.1. The Board of Directors has built an integrated
Governance, Risk governance, risk management and compliance Comply
Management and (GRC) system, by handling various uncertainties The Board of Directors has built an integrated governance, risk management
Compliance in an integrated manner and with high integrity, to and compliance (GRC) system, by handling various uncertainties in an
ensure that the corporation can achieve its goals. integrated manner and with high integrity, to ensure that the corporation
5.3.2. The Board of Directors ensures that the can achieve its goals.The Board of Directors ensures that the department in
department in charge of the compliance function charge of the compliance function does not concurrently carry out functions
does not concurrently carry out functions that that have the potential to cause a conflict of interest.
have the potential to cause a conflict of interest.
5.4. Internal Audit 5.4.1. The Board of Commissioners, through the Audit
Committee, monitors and ensures that the internal Applied,
audit function helps the corporation to achieve The Board of Commissioners, through the Audit Committee, has
its goals by bringing an objective and disciplined monitored that the Company's internal audit function has been
approach to evaluating and improving the implemented according to needs, with strategic and measurable
effectiveness of risk management, internal control objectives and goals.
and corporate governance.
Principle 6: 6.1. Disclosure Policy 6.1.1. The corporation has disclosure and transparency
Disclosure and policies and procedures that ensure disclosure Comply
Transparency of material information and safeguard sensitive The corporation has disclosure policies and procedures that ensure
information and corporate secrets. the disclosure of material information, corporate secrets, and ensure
the rights of shareholders to obtain material information about the
6.1.2. Shareholders' rights to obtain regularly and in Company regularly and in a timely manner, which is carried out by
a timely manner regarding relevant material the Corporate Secretary Division as stated in Company Guidelines
information about the corporation must be No. IN/511/REN/001 dated June 27, 2023.
fulfilled
6.2. Financial and 6.2.1. The Corporation discloses systems and
Sustainability procedures to ensure that interim financial
Reports reports that have not been audited or reviewed
by an external auditor are materially accurate, Comply
complete, and provide investors with appropriate The Company has an internal policy, including through the function of
information to make informed investment the Audit Committee, to review financial information that the Company
decisions. will release to the public and/or authorities, including financial reports,
projections and other reports related to financial information.
6.2.2. The Audit Committee ensures the quality of
financial report audits carried out by external The duties and responsibilities of the Audit Committee include evaluating
auditors. These activities include recommending the implementation of audit services for annual historical financial
the appointment, reappointment and, if information by Public Accountants and/or Public Accounting Firms.
necessary, dismissal and remuneration of
external auditors. The Sustainability Report as published on the Company's website has
6.2.3. Sustainability reports must be prepared and been prepared with accurate data disclosure, and prepared according
disclosed accurately and prepared in accordance to the framework set out in statutory regulations and best practices both
with national or international sustainability domestic and international.
reporting frameworks.
This Annual Report integrates historical performance into context and
6.2.4. Corporations publish integrated annual reports describes the Company's risks, opportunities and prospects in the
that put historical performance into context and future, so that it is hoped that it can help shareholders and stakeholders
describe the corporation's risks, opportunities understand the Company's strategic objectives and its progress in
and future prospects, thereby helping creating sustainable value.
shareholders and stakeholders understand
the corporation's strategic objectives and its
progress in creating sustainable value
6.3. Information 6.3.1. Information dissemination channels should
Dissemination provide equal, timely and relatively inexpensive
access to relevant information for users.
To ensure that information is available to shareholders and
6.3.2. The Corporation ensures that an annual all stakeholders in an equitable, timely, relatively inexpensive
statement regarding the implementation of the and relevant manner, the Company provides various access to
General Guidelines for Indonesian Corporate information, namely:
Governance, including an explanation of the - GMS
implementation of each Recommendation and - Print media
Guide is available on the website for a minimum - Electronic Media
period of five years. - Social Media (X, Facebook, Youtube, Instagram, and Tiktok)
- Website (Company, IDX, and KSEI).
6.3.3. For corporations registered on the capital market
in jurisdictions other than the home jurisdiction, This Annual Report contains an annual statement regarding
the applicable corporate governance laws the implementation of the General Guidelines for Indonesian
and regulations must be clearly disclosed. In Corporate Governance.
the case of cross listing, cross listing criteria
and procedures, criteria and procedures for
recognizing listing requirements for the main
listing must be transparent and documented.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1017
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Principle Recommendation Implementation
Principle 7: 7.1. Shareholder 7.1.1 The corporation has a communications policy
Protection of Rights that facilitates and encourages shareholder or
Shareholder investor participation
Rights Comply
7.1.2. The corporation, which is the parent entity,
The Company has a communication policy that facilitates and
ensures that its corporate governance policies
encourages shareholder or investor participation as stated in
apply to subsidiaries and entities under common
Company Guidelines No. IN/794/KMP/001 dated December 23,
control in which the corporation's investment is
2014, Company Guidelines for Investor Relations Activities No.
significant.
IN/41/KMP/001 dated 26 January 2015, and Company Guidelines
7.1.3. Corporations have rules and procedures No. IN/511/REN/001 dated June 27, 2023.
governing acquisitions, takeovers and
extraordinary transactions such as mergers The company is the parent entity that ensures corporate
and sales of substantial corporate assets to governance policies apply to the BNI financial conglomerate.
ensure transactions occur transparently and
under fair conditions and protect the rights of all
shareholders according to their class.
7.2. Fair Treatment of 7.2.1. Corporations have rules and procedures that
Shareholders ensure a). all shareholders of the same series
in one class of shares must be treated equally,
b). disclosure of such rules and procedures Comply
as well as disclosure of capital structures and All shareholders of the Company, both minority and majority,
arrangements that allow certain shareholders both domestic and non-domestic, are treated equally.
to obtain influence or control that is Information that is relevant to shareholders is published to the
disproportionate to their share ownership. public through media that is easily accessible to shareholders
(the Company's website, IDX and KSEI) in Indonesian and
7.2.3. Corporations have rules and procedures that
English.
ensure related party transactions are approved
In this Annual Report it is also stated that the Company ensures
and implemented in a manner that ensures that
that related party transactions are carried out in accordance with
conflicts of interest are managed appropriately,
applicable laws and regulations and that conflicts of interest are
and protects the interests of the corporation and
managed appropriately to protect the interests of the Company
shareholders.
and shareholders.
7.2.3. Corporations have and disclose policies to The Company has a policy to prevent insider trading through
prevent insider trading. Corporations have clear Company Guidelines for Prohibited and Not Prohibited
rules regarding any trading in corporate shares Securities Transactions for Insiders No. IN/500/KMP/001 dated
carried out by directors, commissioners and September 23, 2019.
insiders to ensure that anyone cannot profit
directly or indirectly from information that is not/
not yet available on the market.
7.3. General Meeting 7.3.1. The corporation invitation for a GMS with
of Shareholders the GMS agenda and materials as complete Comply
and as early as possible (no later than 28 days The Company invitation for a GMS as early as possible by paying
before the GMS) to provide sufficient time and attention to statutory regulations, as well as providing space and
materials for shareholders to properly study the responses to shareholders who require additional information
meeting agenda. Meeting invitations and all GMS regarding the implementation and agenda of the GMS.
information are disclosed via electronic means Invitations to the GMS are expressed via electronic means, namely
such as through the corporate website the Company's website, IDX and KSEI.
At each GMS, the Company publishes Meeting Rules and Regulations
7.3.2. The corporation has and discloses rules and which accommodate information regarding facilities for shareholders
procedures that facilitate shareholders in to participate and vote effectively at the GMS.
participating and voting effectively at the GMS. At the GMS with the agenda of changing the composition
7.3.3. Shareholders participate effectively in of the Company's Management, Shareholders are given the
determining the appointment of members of the opportunity to ask questions and/or responses, as well as
Board of Directors and Board of Commissioners. express their votes.
7.3.4. The corporation ensures transparency and In the GMS with the agenda for determining the Public Accounting
accountability of external auditors at the GMS. Firm (KAP) and/or Public Accountant (AP), the Company provides an
explanation regarding the KAP and/or AP proposed at the Meeting.
7.3.5. Submission of voting results and a complete The Company publishes the voting results and a complete summary
summary of the minutes of the GMS will be of the GMS minutes is announced to the public on the following
announced to the public on the following working day.
working day.
Principle 8: 8.1. Key Stakeholder 8.1.1. The Corporation, through the Corporate
Applied
Other Engagement Secretary, carries out regular, transparent and
The Company, through the Corporate Secretary, carries out
Stakeholders (Stakeholder effective communication with key stakeholders
regular, transparent and effective communication with key
Engagement) and involves them to understand their hopes
stakeholders and involves them to understand their hopes and
and complaints as well as the impact of the
complaints as well as the impact of the corporation on them.
corporation on them.
8.2. Integration of 8.2.1. The Board of Commissioners together with the Comply
Sustainability in Board of Directors are responsible, accountable and The Board of Commissioners together with the Board of
Business Models transparent for sustainability governance, including Directors are responsible, accountable and transparent for
determining corporate sustainability strategies, sustainability governance, including determining corporate
priorities and targets. The Board of Directors and sustainability strategies, priorities and targets. The Board of
Board of Commissioners include sustainability Directors and Board of Commissioners include sustainability
considerations when carrying out their roles, considerations when carrying out their roles, including,
including, among others, in the development and among others, in the development and implementation of
implementation of corporate strategy, business corporate strategy, business plans, main action plans and risk
plans, main action plans and risk management. management.
8.3. Protection of 8.3.1. The Board of Directors ensures and discloses that Comply
Stakeholders corporate operations reflect the application of The Board of Directors ensures and discloses that the Company's
high standards of ethics, social and environmental operations reflect the implementation of high standards of
responsibility throughout the corporation and ethics, social and environmental responsibility throughout the
ensure that appropriate policies and procedures corporation and ensure that appropriate policies and procedures
are implemented to respect and comply with are implemented to respect and comply with the rights of
stakeholder rights. stakeholders.
8.3.2. The Board of Directors encourages employees The Board of Directors consistently communicates the Company's
to work for the long-term interests of the Vision which is oriented towards sustainable performance to
corporation and prioritizes sustainability. employees.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Implementation Of The Asean
Corporate Governance Scorecard
As explained in the Governance Assessment section through an independent party assessment based on the parameters
of the ASEAN Corporate Governance Scorecard, BNI received the title "Leadership in Corporate Governance" with a score
of 108.39, which is an increase compared to the previous year which got a score of 106.02. This assessment is carried out
based on BNI's open information which can be accessed by all stakeholders regarding the parameters of the ASEAN
Corporate Governance Scorecard. The availability of information based on the ASEAN Corporate Governance Scorecard
parameters can be described as follows:
ASEAN Corporate Governance
LEVEL 1
RIGHTS AND EQUITABLE TREATMENT OF SHAREHOLDERS
No Parameter Guiding Reference Implementation Description
A.1 Basic Shareholder Rights
Does the company pay (interim and final/
annual) dividends in an equitable and
Yes
timely manner; that is, all shareholders are G20/OECD Principles of Corporate
In accordance with the implementation of
treated equally and paid within 30 days after Governance (2023):
Annual GMS held
A.1.1 being (i) declared for interim dividends and II.A. Basic shareholder rights should
on March 15, 2023 as per the Minutes
(ii) approved by shareholders at general include the right to:
Summary GMS published on the Company's
meetings for final dividends? In case the 6) share in the profits of the corporation.
website
company has offered Scrip dividend, did the
company paid the dividend within 60 days.
Right to participate effectively in and vote in general shareholder meetings and should be informed of the rules, including
A.2
voting procedures, that govern general shareholder meetings.
Do shareholders have the opportunity, Yes
evidenced by an agenda item, to approve As stated in the Invitation to the Annual GMS
remuneration (fees, allowances, benefit-in- and implementation of the Annual GMS held
A.2.1
kind and other emoluments) or any increases on March 15, 2023 as well as the Minutes
G20/OECD Principles of Corporate
in remuneration for the non-executive Summary of GMS published on the Company's
Governance (2023):
directors/commissioners? website.
II.C.5. Effective shareholder participation
in key corporate governance decisions, Yes
such as the nomination and election of In accordance with the implementation of
Does the company provide non-controlling
board members, should be facilitated. the Annual GMS held on March 15, 2023 and
A.2.2 shareholders a right to nominate candidates
Shareholders should be able to make contained in the Minutes Summary of GMS
for board of directors/commissioners?
their views known, including through published on March 16, 2023 on the Company's
votes at shareholder meetings, on the website.
remuneration of board members and/or
Yes
key executives, as applicable. The equity
In accordance with the implementation of
component of compensation schemes
the Annual GMS and Extraordinary GMS
for board members and employees
which were held on March 15, 2023 and
Does the company allow shareholders to should be subject to shareholder
A.2.3 September 19, 2023, and contained in the
elect directors/commissioners individually? approval.
Minutes Summary of the Annual GMS and
Extraordinary GMS published on March
16, 2023 and September 20, 2023 on the
Company's website.
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No Parameter Guiding Reference Implementation Description
G20/OECD Principles of Corporate
Governance (2023):
II.C. Shareholders should have the
opportunity to participate effectively and
vote in general shareholder meetings,
and should be informed of the rules,
including voting procedures, that govern
general shareholder meetings.
ICGN (2021) PRINCIPLE 10:
Yes
10.4 Meeting procedures
Does the company disclose the voting As stated in the GMS rules and regulations
A.2.4 Companies should publish meeting
procedures used before the start of meeting? published on the Company's website 21 days
procedures (either in person, by proxy
before the GMS held.
or by virtual electronic means) alongside
the publication of the AGM Notice.
This should include information on the
meeting format, registration, access,
participant identification, shareholding
verification, voting options and the
approach to asking/ answering questions.
All matters on the ballot should be voted
by poll and voting by a ‘show of hands’
should not be permitted.
G20/OECD Principles of Corporate Yes
Do the minutes of the most recent AGM
Governance (2023): In accordance with the implementation of
record that the shareholders were given
II.C.4. Shareholders should have the the Annual GMS held on March 15, 2023 and
A.2.5 the opportunity to ask questions and the
opportunity to ask questions to the contained in the Minutes Summary of GMS
questions raised by shareholders and
board, including on the annual external published on March 16, 2023 on the Company's
answers given recorded?
audit, to place items on the agenda website
of general meetings, and to propose
resolutions, subject to reasonable
limitations.
ICGN (2021) PRINCIPLE 10:
10.10 Vote disclosure
The board should ensure that equal
effect is given to votes whether cast
in person or in absentia and all votes
should be properly counted and
recorded via ballot. The outcome of
Yes
the vote, the vote instruction (reported
Does the company disclose the voting In accordance with the implementation of
separately for, against or abstain) and
results including approving, dissenting, and the Annual GMS held on March 15, 2023 and
A.2.6 voting levels for each resolution should
abstaining votes for all resolutions/each contained in the Minutes Summary of GMS
be published promptly after the meeting
agenda item for the most recent AGM? published on March 16, 2023 on the Company's
on the company website. If a board-
website.
endorsed resolution has been opposed
by a significant proportion of votes (e.g.,
20% or more), the company should
explain subsequently what actions were
taken to understand and respond to the
concerns that led shareholders to vote
against the board’s recommendation.
At the following AGM, the board should
report how the views from shareholders
were considered to address the concern
and any actions taken.
Yes
In accordance with the implementation of
Does the company disclose the list of board G20/OECD Principles of Corporate the Annual GMS held on March 15, 2023 and
A.2.7 members who attended the most recent Governance (2023): contained in the Minutes Summary of GMS
AGM? II.C.4. Shareholders should have the published on March 16, 2023 on the Company's
opportunity to ask questions to the website.
board, including on the annual external
audit, to place items on the agenda Yes
of general meetings, and to propose In accordance with the implementation of
Does the company disclose that all board
resolutions, subject to reasonable the Annual GMS held on March 15, 2023 and
A.2.8 members and the CEO (if he is not a board
limitations. contained in the Minutes Summary of GMS
member) attended the most recent AGM?
published on March 16, 2023 on the Company's
website.
G20/OECD Principles of Corporate
Governance (2023): Yes
II.C.6. Shareholders should be able to As stated in the GMS rules and regulations
A.2.9 Does the company allow voting in absentia?
vote in person or in absentia, and equal published on the Company's website 21 days
effect should be given to votes whether before the GMS held.
cast in person or in absentia.
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Guiding Reference Implementation Description
Yes
As stated in the GMS rules and regulations
published on the Company's website 21 days
Did the company vote by poll (as opposed to ICGN (2021) PRINCIPLE 10: before the GMS and in accordance with the
A.2.10 by show of hands) for all resolutions at the 10.9 Vote execution implementation in the Annual GMS held on
most recent AGM? The board should clearly publicise a date March 15, 2023 and contained in the Minutes
by which shareholders should cast their Summary of GMS published on March 16, 2023
voting instructions. The practice of share on the Company's website.
blocking or requirements for lengthy
shareholdings should be discontinued. Yes
Companies should ensure accuracy of As stated in the GMS rules and regulations
Does the company disclose that it has tracking and reconciling any advance published on the Company's website 21 days
appointed an independent party (scrutineers/ votes received pre-AGM with any live before the GMS and in accordance with the
A.2.11
inspectors) to count and/or validate the votes votes cast during the AGM itself. implementation in the Annual GMS held on
at the AGM? March 15, 2023 and contained in the Minutes
Summary of GMS published on March 16, 2023
on the Company's website.
Yes
In accordance with the implementation of the
Does the company make publicly available by Annual GMS and Extraordinary GMS held on
the next working day the result of the votes March 15, 2023 and September 19, 2023, and
A.2.12
taken during the most recent AGM/EGM for contained in the Minutes Summary of the
all resolutions? Annual GMS and Extraordinary GMS published
on 16 March 2023 and 20 September 2023 on
G20/OECD Principles of Corporate
the Company's website.
Governance (2023):
II.C.1. Shareholders should be furnished Yes
with sufficient and timely information As stated in the Announcement of the Annual
concerning the date, format, location GMS and Extraordinary GMS on February
Does the company provide at least 21 days and agenda of general meetings, as well 6, 2023 and August 11, 2023 as well as the
A.2.13
notice for all AGMs and EGMs? as fully detailed and timely information Publication of the Invitation to the Annual
regarding the issues to be decided at the GMS and Extraordinary GMS on February 21,
meeting. 2023 and August 28, 2023 on the Company's
website.
Does the company provide the rationale
Yes
and explanation for each agenda item which
As stated in the Invitation to the Annual GMS
A.2.14 require shareholders’ approval in the notice
and Extraordinary GMS on February 21, 2023
of AGM/circulars and/or the accompanying
and 28 August 2023 on the Company's website.
statement?
G20/OECD Principles of Corporate
Governance (2023):
Does the company give the opportunity for II.C.4. Shareholders should have the
Yes
shareholders to place item/s on the agenda opportunity to ask questions to the
As stated in the Announcement of the Annual
A.2.15 of general meetings and/or to request board, including on the annual external
GMS on August 11, 2023 on the Company's
for general meetings subject to a certain audit, to place items on the agenda
website.
percentage? of general meetings, and to propose
resolutions, subject to reasonable
limitations.
A.3 Markets for corporate control should be allowed to function in an efficient and transparent manner.
G20/OECD Principles of Corporate
Governance (2023):
II.H.1. The rules and procedures governing
the acquisition of corporate control in
In cases of mergers, acquisitions and/or capital markets, extraordinary transactions
takeovers requiring shareholders' approval, such as mergers, and sales of substantial In the 2023 fiscal year, there were no mergers,
A.3.1 does the board of directors/commissioners of portions of corporate assets, should be acquisitions and/or takeovers that require
the company appoint an independent party to clearly articulated and disclosed so that shareholder approval
evaluate the fairness of the transaction price? investors understand their rights and
recourse. Transactions should occur
at transparent prices and under fair
conditions that protect the rights of all
shareholders according to their class.
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A.4 The exercise of ownership rights by all shareholders, including institutional investors, should be facilitated.
G20/OECD Principles of Corporate
Governance (2023):
II.D. Shareholders, including institutional
shareholders, should be allowed to
consult with each other on issues
concerning their basic shareholder rights
as defined in the Principles, subject to
exceptions to prevent abuse.
ICGN (2021) PRINCIPLE 1: Yes
1.4 Dialogue In accordance with the implementation of the
The board, particularly the chair, lead Annual GMS and Extraordinary GMS held on
Does the company disclose its practices to
(or senior) independent director and March 15 2023 and September 19, 2023, and
A.4.1 encourage shareholders to engage with the
committee chairs, should constructively contained in the Minutes Summary of the
company beyond general meetings?
engage with shareholders and relevant Annual GMS and Extraordinary GMS published
stakeholders (particularly the workforce) on March 16 2023 and September 20, 2023 on
for meaningful dialogue. This infers two- the Company's website.
way communication between companies
and shareholders/ stakeholders and not
a unilateral presentation from just one
party. Such dialogue should encompass
all matters of material relevance to
a company’s governance, strategy,
innovation, risk management and
performance as well as environmental
and social policies and practices.
A.5 Shares and voting rights
G20/OECD Principles of Corporate
Governance (2023):
II.E. All shareholders of the same series
of a class should be treated equally.
All investors should be able to obtain
information about the rights attached to
all series and classes of shares before
they purchase. Any changes in economic
or voting rights should be subject to
approval by those classes of shares
which are negatively affected.
ICGN (2021) PRINCIPLE 9:
9.1. Share classes
Ordinary or common shares should
Where the company has more than one class feature one vote for each share.
of shares, does the company publicise the Divergence from a ‘one-share, one- Yes
A.5.1 voting rights attached to each class of shares vote’ standard which gives certain As stated in the Company's Articles of
(e.g. through the company website / reports/ shareholders power or control Association
the stock exchange/ the regulator's website)? disproportionate to their economic
interests should be avoided or in the
event of the existence of such classes,
they should be disclosed and explained
and sunset mechanisms should be put
into place. Dual class share structures
should be discouraged, and where
they are in place kept under review
and should be accompanied by
commensurate extra protections for
minority shareholders, particularly in the
event of a takeover bid. The board should
disclose sufficient information about the
material attributes of all of the company’s
classes and series of shares on a timely
basis.
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A.6 Notice
Does of of
each AGMthe resolutions tabled at the II.C. Shareholders should have the Yes
most recent annual general meeting deal with opportunity to participate effectively and As stated in the Minutes Summary of the
A.6.1
only one item, i.e., there is no bundling of vote in general shareholder meetings, and Annual GMS published on March 16, 2023
several items into the same resolution? should be informed of the rules, including on the Company's website
voting procedures, that govern general
Yes
shareholder meetings.
As published in the Invitation to the Annual
II.C.1. Shareholders should be furnished
GMS on the Company's website: https://
Are the company's notice of the most recent with sufficient and timely information
www.bni.co.id/portals/1/bni/usaha/docs/
AGM/circulars fully translated into English concerning the date, format, location and
A.6.2 Invitation-RUPS-Annual- Tahun- Buku-2023-
and published on the same date as the local- agenda of general meetings, as well as fully
EN.pdf
language version? detailed and timely information regarding
IDX: file:///C:/Users/59768/
the issues to be decided at the meeting.
Downloads/20230221_BBNI_ Summons%20
II.C.2. Processes, format and procedures for
RUPS_31258105_ lamp3.pdf
general shareholder meetings should allow
Does the notice of AGM/circulars have the for equitable treatment of all shareholders.
following details: Company procedures should not make it
unduly difficult or expensive to cast votes.
II.C.5. Effective shareholder participation in No
key corporate governance decisions, such Company Explanation:
as the nomination and election of board Article 38 paragraph (7) BUMN Ministerial
members, should be facilitated. Regulation No. PER-3/MBU/03/2023
II.C.6. Shareholders should be able to vote concerning Organs and Human Resources
in person or in absentia, and equal effect of State-Owned Enterprises regulates that
should be given to votes whether cast in for public BUMNs, the curriculum vitae
Are the profiles of directors/commissioners
person or in absentia. of prospective members of the Board of
( at least age, academic qualification, date
Commissioners/Directors of BUMNs who
A.6.3 of first appointment, experience, and
ICGN (2021) PRINCIPLE 3: will be proposed for appointment at the
directorships in other listed companies) in
Composition and appointment GMS, must be available and announced
seeking election/re-election included?
The Board should comprise a sufficient at the time of the GMS prior to making
mix of directors with relevant knowledge, a decision regarding the appointment.
independence, competence, industry concerned as a member of the Board of
experience and diversity of perspectives to Commissioners/Directors.
generate effective challenge, discussion and Considering that the Company is a publicly
objective decision-making in alignment with state-owned company, the Company is
the company’s purpose, long-term strategy subject to these provisions.
Are the auditors seeking appointment/re- and relevant stakeholders.
A.6.4 No
appointment clearly identified?
3.7 Director election process
Directors should be elected to the board
preferably on an annual basis, or stand for
election once every three years, and be
accountable to shareholders by approval
of a majority of shares voted in favour on
each resolution. Boards should disclose the
process for director election / re-election
along with information about board
candidates which includes:
• board member identities and rationale
for appointment;
• core competencies, qualifications, and
professional background;
• recent and current board and Yes
management mandates at other As in the publication of the Power of
Were the proxy documents made easily companies, as well as significant roles Attorney for the Annual GMS and EGMS on
A.6.5 on non-profit/charitable organisations;
available? the Company's website: https://www.bni.
• factors affecting independence, co.id/id-id/perseroan/ tata-kelola/rups
including relationship/s with controlling
shareholders;
• length of tenure;
• any shareholdings in the company.
9.2 Major decisions
The board should ensure that shareholders
have the right to vote on major decisions
which may change the nature of the
company in which they have invested.
Such rights should be clearly described in
the company’s governing documents and
include:
a) appoint or remove a director, with or
without cause, by a majority of votes cast;
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A.7 Insider trading and abusive self-dealing should be prohibited.
G20/OECD Principles of Corporate
Governance (2023):
III.E. Insider trading and market
manipulation should be prohibited and
Yes
the applicable rules enforced.
The Company has these provisions contained
in the provisions of the Company Guidelines
Are the directors / commissioners required ICGN (2021) PRINCIPLE 4:
for Prohibited and Not Prohibited Transactions
A.7.1 to report their dealings in company shares 4.4 Employee share dealing
for Insiders reported in the 2023 Fiscal Year
within 3 business days? The board should develop clear rules
Annual Report regarding Governance Principles
regarding any trading by directors
to Improve Aspects of Corporate Governance
and employees in the company’s own
through Stakeholder Participation
securities. Individuals should not benefit
directly or indirectly from knowledge
which is not generally available to the
market
A.8 Related party transactions by directors and key executives.
Does the company have a policy requiring G20/OECD Principles of Corporate
Yes
a committee of independent directors/ Governance (2023):
As stated in the Board of Directors'
A.8.1 commissioners to review material RPTs II.F. Related party transactions should be
Work Guidelines and Rules and Board of
to determine whether they are in the best approved and conducted in a manner that
Commissioners' Work Guidelines and Rules
interests of the company and shareholders? ensures proper management of conflicts
of interest and protects the interests of the
Does the company have a policy requiring
company and its shareholders. Yes
board members (directors/commissioners)
II.F.1. Conflicts of interest inherent in related As stated in the Board of Directors'
A.8.2 to abstain from participating in the board
party transactions should be addressed. Work Guidelines and Rules and Board of
discussion on a particular agenda when they
II.F.2. Members of the board and key Commissioners' Work Guidelines and Rules
are conflicted?
executives should be required to disclose
to the board whether they, directly,
indirectly or on behalf of third parties, have
a material interest in any transaction or
matter directly affecting the corporation.
ICGN (2021) PRINCIPLE 9:
9.3 Conflicts of interest
The board should ensure that policies and
procedures on conflicts of interest are
established, understood and implemented
by directors, management, workers and
other relevant parties, including members
of related business groups. If a director has
an interest in a matter under consideration
by the board, then the director should
promptly declare such an interest and be
precluded from voting on the subject or
exerting influence. The use of relationship
agreements with controlling shareholders
are encouraged to ensure that real or
Does the company have policies on loans
potential conflicts of interest are avoided Yes
to directors and commissioners either
or mitigated and should confirm that As stated in the Board of Directors'
A.8.3 forbidding this practice or ensuring that they
transactions involving conflicted parties Work Guidelines and Rules and Board of
are being conducted at arm's length basis
will be based on customary market terms. Commissioners' Work Guidelines and Rules.
and at market rates?
9.4 Related party transactions
The board should develop, adopt and
disclose a related party transactions
(RPT) Policy and have a robust process
for approving, reviewing and monitoring
RPTs and any inherent conflicts of interest.
This includes establishing a committee of
independent directors, either as a separate
committee, or an existing committee
comprised of independent directors,
for example the audit committee. The
committee should review significant
related party transactions to determine
whether they are in the best interests
of the company and, if so, to determine
what terms are fair and reasonable. The
conclusion of committee deliberations
on significant related party transactions
should be disclosed in the company’s
annual report to shareholders
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A.9 Protecting minority shareholders from abusive actions
G20/OECD Principles of Corporate
Governance (2023):
II.E. All shareholders of the same series
of a class should be treated equally.
All investors should be able to obtain
information about the rights attached to
all series and classes of shares before
they purchase. Any changes in economic
or voting rights should be subject to
approval by those classes of shares
which are negatively affected.
II.F. Related party transactions should be
approved and conducted in a manner
that ensures proper management
of conflicts of interest and protects
the interests of the company and its
shareholders.
II.G. Minority shareholders should be
protected from abusive actions by, or in
the interest of, controlling shareholders
acting either directly or indirectly,
and should have effective means of
redress. Abusive self-dealing should be
prohibited.
ICGN (2021) PRINCIPLE 9:
9.3 Conflicts of interest
The board should ensure that policies
and procedures on conflicts of interest
are established, understood and
implemented by directors, management,
workers and other relevant parties,
Does the company disclose that RPTs are including members of related business
Yes
A.9.1 conducted in such a way to ensure that they groups. If a director has an interest
As stated in this Annual Report
are fair and at arms' length? in a matter under consideration by
the board, then the director should
promptly declare such an interest
and be precluded from voting on the
subject or exerting influence. The use of
relationship agreements with controlling
shareholders are encouraged to ensure
that real or potential conflicts of interest
are avoided or mitigated and should
confirm that transactions involving
conflicted parties will be based on
customary market terms.
9.4 Related party transactions
The board should develop, adopt and
disclose a related party transactions
(RPT) Policy and have a robust process
for approving, reviewing and monitoring
RPTs and any inherent conflicts of
interest. This includes establishing a
committee of independent directors,
either as a separate committee, or
an existing committee comprised of
independent directors, for example
the audit committee. The committee
should review significant related party
transactions to determine whether they
are in the best interests of the company
and, if so, to determine what terms are
fair and reasonable. The conclusion of
committee deliberations on significant
related party transactions should be
disclosed in the company’s annual report
to shareholders.
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G20/OECD Principles of Corporate
Governance (2023):
II.G. Minority shareholders should be
protected from abusive actions by, or in
the interest of, controlling shareholders
acting either directly or indirectly,
and should have effective means of
redress. Abusive self-dealing should be
prohibited.
ICGN (2021) PRINCIPLE 9:
9.5 Shareholder approval of RPTs
Shareholders should have the right
to approve significant RPTs above an
appropriate materiality threshold, and
this should be based on the approval of a
majority of disinterested shareholders.
9.7 Equality and redress
The board should ensure that
In case of related party transactions requiring
shareholders of the same series
A.9.2 shareholders' approval, is the decision made Yes
or class are treated equally and
by disinterested shareholders?
afforded protection against misuse
or misappropriation of the capital
they provide due to conduct by the
company’s board, its management
or controlling shareholder, including
market manipulation, false or misleading
information, material omissions and
insider trading. Minority shareholders
should be protected from abusive
actions by, or in the interest of,
controlling shareholders acting either
directly or indirectly, and should have
effective means of redress. Proper
remedies and procedural rules should
be put in place to make the protection
effective and affordable. Where national
legal remedies are not afforded the
board is encouraged to ensure that
sufficient shareholder protections are
provided in the company’s bylaws.
C. SUSITAINABILITY AND RESILIENCE
No Parameter Reference Guide Implementation Description
Sustainability-related disclosures must be consistent, comparable and reliable, and include material retrospective and
C.1
forward-looking information that investors consider important in making investment or voting decisions.
Material Sustainability-related information should be specified
Corporate Governance (2023):
VI.A.1. Sustainability-related information could
be considered material if it can reasonably be
expected to influence an investor’s assessment
of a company’s value, investment or voting
decisions.
ICGN (2021) PRINCIPLE 7:
7.7 Materiality and sustainability
Sustainability disclosures should focus
on materially relevant factors, with many
Does the company identify/report Yes
environmental and social factors being sector
C.1.1 ESG topics that are material to the As stated in the 2023 Annual Report for the ESG
specific, linked to the company’s management
organization’s strategy? Commitment section
of its natural and human capital. Where possible,
sustainability related reporting should also seek
to address “double materiality”, for reporting on
the company’s external impacts on society and
the environment, as well as internal impacts
on the company’s own financial performance.
Moreover, boards should build an awareness
of “dynamic materiality”, recognising that
materiality evolves over time alongside factors
including emerging technology, product
innovation and regulatory developments.
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G20/OECD Principles of Corporate Governance
(2023):
VI.A. Investors are increasingly considering
disclosures about how companies assess,
identify and manage material climate change
and other sustainability risks and opportunities,
including for human capital management.
ICGN (2021) PRINCIPLE 7:
7.5 Climate change
The board should assess the impact of climate
change on the company business model and how Yes
Does the company identify climate
C.1.2 it will be adapted to meet the needs of a net zero As stated in the 2023 Annual Report for the ESG
change as an issue?
economy as part of a long-term strategy. This Commitment section.
includes setting and disclosing targets to reduce
carbon emissions and a period for achievement.
Where climate change risks, whether physical
or transitional, are identified as material and
relevant, reporting should include discussion
of the diligence process, strategy, metrics,
targets and initiatives used to manage the risks.
Disclosure around these actions would help
investors understand the resilience of companies
facing climate change risks and to assess
progress towards achieving net zero targets.
G20/OECD Principles of Corporate Governance
(2023):
VI.A.3. Corporate disclosure frameworks,
including financial reporting standards and
regulatory filing requirements (e.g. public
Does the company adopt an offering prospectuses), should have the same
internationally recognized goal of providing information that a reasonable
reporting framework or standard investor would consider important in making Yes
C.1.3 for sustainability (i.e. GRI, an investment and voting decision. It follows As stated in Annual Report for Financial Year
Integrated Reporting, SASB, that information understood as material in a 2023.
IFRS Sustainability Disclosure sustainability-related report should also be
Standards)? considered and assessed in the preparation and
presentation of the financial statements. The
same level of rigour applied to the measurement
and reporting of financial information should be
applied to the measurement and reporting of
sustainability-related information.
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
G20/OECD Principles of Corporate Governance
(2023):
VI.A.4. If a company publicly sets a sustainability-
Yes
Does the company disclose related goal or target, the disclosure framework
C.1.4 As stated in the Annual Report and
quantitative sustainability target? should ensure that verifiable metrics are
Sustainability Report for the 2023 Financial Year.
disclosed to allow investors to assess the
credibility and progress toward meeting the
announced goal or target.
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G20/OECD Principles of Corporate Governance
(2023):
VI.A.4. If a company publicly sets a sustainability-
related goal or target, the disclosure framework
should ensure that verifiable metrics are
disclosed to allow investors to assess the
credibility and progress toward meeting the
announced goal or target.
ICGN (2021) PRINCIPLE 7:
Does the company disclose 7.4 Sustainability reports
Yes
sustainability-related performance The board should provide sustainability
C.1.5 As stated in the Annual Report and
progress in relation to its reporting to reflect the complexities inherent in
Sustainability Report for the 2023 Financial Year.
previously set targets? a contemporary business by blending financial,
human and natural capital considerations in
the context of a company’s current and future
strategic direction.
Such disclosures should:
b. put historical performance into context, and
portray the risks, opportunities and prospects for
the company in the future;
d. explain key performance indicators to measure
progress towards achieving sustainability related
targets;
G20/OECD Principles of Corporate Governance
(2023):
VI.A.3. Disclosure of sustainability matters,
financial reporting and other information should
be connected.
Corporate disclosure frameworks, including
financial reporting standards and regulatory filing
requirements (e.g. public offering prospectuses),
Does the company confirm that its
should have the same goal of providing Yes
Sustainability Report / Reporting is
C.1.6 information that a reasonable investor would As stated in the 2023 Fiscal Year Sustainability
reviewed and /or approved by the
consider important in making an investment Report
Board or Board Committee?
and voting decision. It follows that information
understood as material in a sustainability-related
report should also be considered and assessed
in the preparation and presentation of the
financial statements. The same level of rigour
applied to the measurement and reporting of
financial information should be applied to the
measurement and reporting of sustainability-
related information.
Corporate governance frameworks should allow for dialogue between a company, its shareholders and stakeholders to
C.2
exchange views on sustainability matters
G20/OECD Principles of Corporate Governance
(2023): VI.A.1:
The determination of which information is
material may vary over time, and according
to the local context, company-specific
circumstances, and jurisdictional requirements.
The assessment of material information may
Does the company engage
also consider sustainability matters that are
internal stakeholders to exchange
critical to a company’s workforce and other key Yes
views and gather feedback on
C.2.1 stakeholders. As stated in the Annual Report and
sustainability matters that are
Sustainability Report for the 2023 Fiscal Year.
material to the business of the
G20/OECD Principles of Corporate Governance
company?
(2023): VI.B:
Corporate governance frameworks should
allow for dialogue between a company, its
shareholders and stakeholders to exchange
views on sustainability matters as relevant for the
company’s business strategy and its assessment
of what matters ought to be considered material.
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G20/OECD Principles of Corporate Governance
(2023): VI.A.1:
Sustainability-related information could be
considered material if it can reasonably be
expected to influence
an investor’s assessment of a company’s value,
investment or voting decisions.
The determination of which information is
material may vary over time, and according
Does the company engage
to the local context, company-specific
external stakeholders to exchange
circumstances, and jurisdictional requirements. Yes
views and gather feedback on
C.2.2 The assessment of material information may As stated in the Annual Report and
sustainability matters that are
also consider sustainability matters that are Sustainability Report for the 2023 Fiscal Year.
material to the business of the
critical to a company’s workforce and other key
company?
stakeholders.
G20/OECD Principles of Corporate Governance
(2023): VI.B:
Corporate governance frameworks should
allow for dialogue between a company, its
shareholders and stakeholders to exchange
views on sustainability matters as relevant for the
company’s business strategy and its assessment
of what matters ought to be considered material.
The corporate governance framework should ensure that boards adequately consider material sustainability risks and
C.3
opportunities when fulfilling their key 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
G20/OECD Principles of Corporate Governance
(2023): VI.C.2:
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.
Does the company disclose that
the board reviews on an annual
The management and board members are best Yes
basis that the company's capital
C.3.1 placed to decide if the capital structure of a As stated in the Annual Report for Fiscal Year
and debt structure is compatible
company is compatible with the strategic goals 2023
with its strategic goals and its
and its associated risk appetite, within existing
associated risk appetite?
restrictions established by shareholders. In order
to ensure the company’s financial soundness,
the board should monitor the capital structure
and capital sufficiency with due consideration
to different scenarios, including those with low
probability but high impact.
The corporate governance framework should recognise the rights of stakeholders established by law or through mutual
C.4 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 :
Yes
The existence and scope of the As outlined in the 2023 Fiscal Year Annual Report
C.4.1 company's efforts to address G20/OECD Principles of Corporate Governance in the Social Responsibility section
customers' welfare? (2023): VI.D.1: –Corporate Social Responsibility is Related to
The rights of stakeholders are to a large extent Responsibility to Consumers.
established by law (e.g. labour, business,
commercial, environmental, and insolvency laws) Yes
or by contractual relations that companies must As published in the Procurement Auction
Supplier/contractor selection
C.4.2 respect. In some section on the Company's website
procedures?
http://bni.co.id/id-id/beranda/berita/
lelangpengadaan
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The company's efforts to Yes
ensure that its value chain is As stated in the Annual Report for the 2023
C.4.3 environmentally friendly or Fiscal Year in the Social Responsibility section
is consistent with promoting and in the Sustainability Report for the 2023
sustainable development? Fiscal Year.
Yes
jurisdictions, it is mandatory for companies
The company's efforts to interact As stated in the Annual Report for the 2023
to carry out human rights and environmental
C.4.4 with the communities in which they Fiscal Year in the Social Responsibility section
due diligence. Nevertheless, even in areas
operate? and in the Sustainability Report for the 2023
where stakeholder interests are not legislated
Fiscal Year.
or established by contract, many companies
make additional commitments to stakeholders, Yes
The company's anti-corruption given that concern over corporate reputation As stated in the Annual Report for Fiscal Year
C.4.5
programmes and procedures? and corporate performance often requires the 2023 in the Corporate Social Responsibility
recognition of broader interests. This may in section related to Fair Operations.
some jurisdictions be achieved by companies
Yes
using the OECD Guidelines for Multinational
As stated in several sections in the Annual
Enterprises for risk-based due diligence to
Report for the 2023 Financial Year, including
How creditors' rights are identify, prevent and mitigate actual and potential
C.4.6 the section on Implementation of Aspects of
safeguarded? adverse impacts of their businesses, and account
Corporate Governance Principles in accordance
for how these impacts are addressed.
with the provisions of the Financial Services
Authority.
Does the company have a separate
report/section that discusses its Yes
C.4.7
efforts on environment/economy As stated in the Annual Report for Fiscal Year 2023.
and social issues?
C.5
Where stakeholder interests are protected by law, stakeholders should have the opportunity to obtain effective redress for
violation of their rights.
Does the company provide
G20/OECD Principles of Corporate Governance
contact details via the company's Yes
(2023): VI.D.2:
website or Annual Report which The Company published the Sustainability
The legal framework and process should be
stakeholders (e.g. customers, Report for the 2023 Fiscal Year and can be
C.5.1 transparent and not impede the ability of
suppliers, general public etc.) can accessed via the Company's website:
stakeholders to communicate and to obtain
use to voice their concerns and/or https://bni.co.id/id-id/kerja/investor/
redress for the violation of rights at a reasonable
complaints for possible violation of reportpresentasi
cost and without excessive delay.
their rights?
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C.6 Mechanisms for employee participation should be permitted to develop.
Does the company explicitly G20/OECD Principles of Corporate Governance
Yes
disclose the policies and practices (2023): VI.D.3:
C.6.1 As stated in the Annual
on health, safety and welfare for its The degree to which employees participate in
Report for Fiscal Year 2023
employees? corporate governance depends on national laws
and practices, and may vary from company to
Does the company explicitly
company as well. In the context of corporate Yes
disclose the policies and practices
C.6.2 governance, mechanisms for participation may As stated in the Annual
on training and development
benefit companies directly as well as indirectly Report for Fiscal Year 2023
programmes for its employees?
through the readiness by employees to invest
in firm specific skills. Examples of mechanisms
for employee participation include employee
representation on boards and governance
processes such as works councils that consider
employee viewpoints in certain key decisions.
International conventions and national norms
also recognise the rights of employees to
Does the company have a information, consultation and negotiation. With
reward/compensation policy that respect to performance enhancing mechanisms, Yes
C.6.3 accounts for the performance of employee stock ownership plans or other profit As stated in the Annual
the company beyond short-term sharing mechanisms can be found in many Report for Fiscal Year 2023
financial measures? jurisdictions. Pension commitments are also
often an element of the relationship between the
company and its past and present employees.
Where such commitments involve establishing
an independent fund, its trustees should be
independent of the company’s management
and manage the fund in the interest of all
beneficiaries.
Stakeholders including individual employee and their representative bodies, should be able to freely communicate their
C.7
concerns about illegal or unethical practices to the board and their rights should not be compromised for doing this.
Does the company have a whistle G20/OECD Principles of Corporate Governance
blowing policy which includes (2023): VI.D.5.
Yes
procedures for complaints by Unethical and illegal practices by corporate
The Company announces the Company's
employees and other stakeholders officers may not only violate the rights of
C.7.1 contact details in the Annual Report for Fiscal
concerning alleged illegal and stakeholders but also be detrimental to the
Year 2023 and the Company's website: https://
unethical behaviour and provide company in terms of reputational effects. It is
bni.co.id/id-id/kontak/kontakbni/produkikami
contact details via the company's therefore important for companies to establish
website or annual report? a confidential whistleblowing policy with
procedures and safe-harbours for complaints
by workers, either personally or through their
representative bodies, and others outside the
Does the company have a policy company, concerning illegal and unethical
or procedures to protect an behaviour. The board should be encouraged Yes
C.7.2 employee/person who reveals to protect these individuals and representative As stated in the Annual Report for Fiscal Year
alleged illegal/unethical behaviour bodies and to give them confidential direct 2023.
from retaliation? access to someone independent on the board,
often a member of an audit or an ethics
committee.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1031
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
DISCLOSURE AND TRANSPARENCY
No Parameter Availability Implementation Description
D.1 Transparent ownership structure Guiding Reference
G20/OECD Principles of Corporate Governance Yes
Does the information on shareholdings
(2023): As stated in the 2023 Financial Year
D.1.1 reveal the identity of beneficial owners,
IV.A. Disclosure should include, but not be Annual Report in the Main and Controlling
holding 5% shareholding or more?
limited to, material information on: Shareholder Information section.
Yes
Does the company disclose the direct IV.4. Major share ownership, including
As stated in the 2023 Financial Year
D.1.2 and indirect (deemed) shareholdings of beneficial owners, and voting rights.
Annual Report in the Main and Controlling
major and/or substantial shareholders? One of the basic rights of investors is to be
Shareholder Information section.
informed about the ownership structure of
the company and their rights vis-a-vis the Yes
Does the company disclose the direct rights of other owners. The right to such As stated in the 2023 Financial Year
D.1.3 and indirect (deemed) shareholdings of information should also extend to information Annual Report in the Main and Controlling
directors (commissioners)? about the structure of a group of companies Shareholder Information section.
and intra-group relations. Such disclosures
should make the objectives, nature and Yes
Does the company disclose the direct
structure of the group transparent. Disclosure As stated in the 2023 Fiscal Year Annual Report
D.1.4 and indirect (deemed) shareholdings of
of ownership data should be provided in the Main and Controlling Shareholder
senior management?
once certain thresholds of ownership are Information section.
passed. In equity markets characterised by
dispersed ownership structures where small
shareholdings may assure significant influence
over a company, these thresholds could be set
lower. Such disclosure might include data on
major shareholders and others that, directly
or indirectly, may significantly influence or
control the company through, for example,
special voting rights, shareholder agreements,
the ownership of controlling or large blocks of
shares, the use of holding company structures
involving layering of companies or significant
cross-shareholding relationships and cross
guarantees. It is also required or considered
good practice in some jurisdictions to disclose
shareholdings of directors, including non-
executives, and it is good practice that such
Does the company disclose details of the disclosure is made on an ongoing basis.
Yes
parent/holding company, subsidiaries,
For enforcement purposes in particular, and As stated in the Annual Report for Fiscal Year
D.1.5 associates, joint ventures and special
to identify potential conflicts of interest, 2023 in the Name and Address of Subsidiaries,
purpose enterprises/ vehicles (SPEs)/
related party transactions and insider trading, Associated Entities section.
(SPVs)?
information about record ownership needs to
be complemented with current information
about beneficial ownership. An increasing
number of jurisdictions use a centralised
national registry while others may require
a company-level registry to facilitate access
to up-to-date and accurate information on
beneficial ownership. In cases where such
registries are not available, information about
the beneficial owners should be obtainable at
least by regulatory and enforcement agencies
and/or through the judicial process. In addition,
guidance issued by the Financial Action Task
Force and the IMF that advocates a multi-
pronged approach to ensure availability of
information on beneficial ownership can be
useful in this regard.
1032 From Local to Global
Page 446
Performa
Capital & Risk Management Laporan
Good Corporate Social &Profil
Environmental Analisa
ESG dan Pembahasan Financial Fungsi
2023 Practices Manajemen
Governance Perusahaan
Responsibility Manajemen
Commitmentatas Kinerja Bank Statements Penunjang Bisnis
No Parameter Availability Implementation Description
D.2 Quality of Annual Report
Does the company's annual report disclose the following items:
G20/OECD Principles of Corporate Yes
Governance (2023): As stated in the Annual Report of 2023 Fiscal
D.2.1 Corporate objectives
IV.A. Disclosure should include, but not Year in the Vision, Mission, and Corporate
be limited to, material information on: Culture section.
Yes
IV.A.1. The financial and operating results
As stated in several sections in the Annual
of the company.
D.2.2 Financial performance indicators Report of 2023 Fiscal Year, including the
IV.A.2. Company objectives and
Financial Highlights and Management Report
sustainability-related information.
sections
IV.A.5. Information about the composition
of the board and its members, including their Yes
qualifications, the selection process, other As stated in several sections in the Annual
D.2.3 Non-financial performance indicators company directorships and whether they are Report of 2023 Fiscal Year, including the
regarded as independent by the board. Operational Highlights and Management
IV.A.6. Remuneration of members of the Report sections.
board and key executives.
IV.A.7. Foreseeable risk factors. Yes
D.2.4 Dividend policy IV.A.10. Debt contracts, including the risk of As stated in the Annual Report of 2023 Fiscal
non-compliance with covenants. Year in the Dividend Policy section.
ICGN (2021) PRINCIPLE 2:
Biographical details (at least age, Leadership and independence
academic qualifications, date of first Yes
appointment, relevant experience, ICGN (2021) PRINCIPLE 3: As stated in the Annual Report of 2023 Fiscal
D.2.5
and any other directorships of Composition and appointment Year in the Board of Directors' Profile and
listed companies) of all directors/ Board of Commissioners' Profile sections.
commissioners ICGN (2021) PRINCIPLE 5:
Remuneration
Corporate Governance Confirmation Statement
G20/OECD Principles of Corporate Governance
Yes
Does the Annual Report contain a (2023):
As stated in the Annual Report of 2023 Fiscal Year
statement confirming the company's full IV.A. Disclosure should include, but not limited
in the Management Report and Implementation
compliance with the code of corporate to, material information on:
D.2.6 of Corporate Governance Aspects and Principles
governance and where there is non- IV.A.9. Governance structures and policies,
sections in accordance with Financial Services
compliance, identify and explain reasons including the extent of compliance with national
Authority Regulations, as well as Bad Corporate
for each such issue? corporate governance codes or policies and the
Governance Practices.
process by which they are implemented
D.3 Remuneration of Members of the Board and Key Executives
ICGN (2021) PRINCIPLE 5:
5.9. Non-executive director remuneration
The board, or shareholders as required by
law in some jurisdictions, should determine
levels of pay for non- executive directors
and the non-executive chair and ensure
Yes
Is there disclosure of the fee structure for that it is structured in a way which ensures
D.3.1 As stated in the Annual Report for Fiscal Year
non-executive directors/commissioners? independence, objectivity and alignment with
2023
the long- term interests of the company and
all its shareholders. Remuneration paid to
non-executive directors should be publicly
disclosed. Performance-based pay or share
options should not be granted to non-
executive directors and non- executive chairs.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1033
Page 447
2023
Permodalan & Praktik Management
Tata Kelola Tanggung
Company
Jawab Sosial Management
Komitmen Discussion and Laporan Business Support
Performance
Manajemen Risiko Report
Perusahaan danProfile
Lingkungan AnalysisESG
on Company Performance Keuangan Functions
No Parameter Availability Implementation Description
G20/OECD Principles of Corporate
Governance (2023):
IV.A. Disclosure should include, but not be
limited to, material information on:
IV.A.6 Remuneration of members of the board
Does the company publicly disclose [i.e.
and key executives
annual report or other publicly disclosed
Disclosure on an individual basis (including
D.3.2 documents] details of remuneration No
termination and retirement provisions) is
of each non-executive director/
increasingly regarded as good practice and
commissioner?
is now required or recommended in most
jurisdictions. Some of these jurisdictions call
for remuneration of a certain number of the
highest paid executives to be disclosed, while
in others it is confined to specified positions.
V.D. The board should fulfil certain key
functions, including:
V.D.5 Aligning key executive and board
remuneration with the longer term interests
of the company and its shareholders.
It is regarded as good practice for boards to
develop and disclose a remuneration policy
statement covering board members and
key executives, as well as to disclose their
remuneration levels set pursuant to this
policy. Such policy statements may specify,
especially with respect to executives, the
relationship between remuneration and
Does the company disclose its performance with ex-ante criteria linked
remuneration (fees, allowances, benefit- to performance, and include measurable
in-kind and other emoluments) policy/ standards that emphasise the long- Yes
D.3.3 practices (i.e. the use of short term and term interests of the company and the As stated in the Annual Report for Fiscal Year
long term incentives and performance shareholders over short-term considerations. 2023.
measures) for its executive directors and Such measurable standards among others
CEO? may relate to total shareholder return and
appropriate sustainability goals and metrics.
Policy statements generally tend to set
conditions for payments to board members
for extra-board activities, such as consulting.
They also often specify terms to be observed
by board members and key executives about
holding and trading the stock of the company,
and the procedures to be followed in granting
and re-pricing options. In some jurisdictions,
policy statements also provide guidance on
the payments to be made when hiring and/or
terminating the contract of an executive. The
board may also monitor the implementation
of the policy statement on remuneration.
G20/OECD Principles of Corporate
Governance (2023):
IV.A.6.
Does the company publicly disclose [i.e.
Disclosure on an individual basis (including
annual report or other publicly disclosed
termination and retirement provisions) is
documents] the details of remuneration
D.3.4 increasingly regarded as good practice and No
of each of the executive directors and
is now required or recommended in most
CEO [if he/she is not a member of the
jurisdictions. Some of these jurisdictions call
Board]?
for remuneration of a certain number of the
highest paid executives to be disclosed, while
in others it is confined to specified positions.
1034 From Local to Global Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1034
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Availability Implementation Description
D.4 Disclosure of related party transactions (RPT)
G20/OECD Principles of Corporate Yes
Governance (2023): As stated in the 2023 Fiscal Year Annual Report
Does the company disclose its policy IV.A. Disclosure should include, but not in the Transactions with Related Parties and
D.4.1 covering the review and approval of limited to, material information on: Prohibitions, Limitations and/or Significant
material RPTs? IV.A.7. Related party transactions. Obstacles section for Transferring Funds
between Banks and Other Entities in One
ICGN (2021) PRINCIPLE 9: Business Group.
9.4 Related party transactions
The board should develop, adopt and
disclose a related party transactions
(RPT) Policy and have a robust process
for approving, reviewing and monitoring
RPTs and any inherent conflicts of interest.
This includes establishing a committee of Yes
independent directors, either as a separate As stated in the 2023 Fiscal Year Annual Report
Does the company disclose the name, committee, or an existing committee in the Transactions with Related Parties and
D.4.2 relationship, nature and value for each comprised of independent directors, for Prohibitions, Limitations and/or Significant
material RPTs? example the audit committee. The committee Obstacles section for Transferring Funds
should review significant related party between Banks and Other Entities in One
transactions to determine whether they are Business Group.
in the best interests of the company and,
if so, to determine what terms are fair and
reasonable. The conclusion of committee
deliberations on significant related party
transactions should be disclosed in the
company's annual report to shareholders.
D.5 Directors and commissioners dealings in shares of the company
G20/OECD Principles of Corporate
Governance (2023):
IV.A. Disclosure should include, but not be
limited to, material information on:
IV.A.4. Major share ownership, including
beneficial owners, and voting rights.
ICGN (2021) PRINCIPLE 4:
4.4 Employee share dealing
The Board should develop clear rules
regarding any trading by directors and
employees in the company's own securities.
Individuals should not benefit directly or
G20/OECD Principles of Corporate indirectly from knowledge which is not As stated in the 2023 Fiscal Year Annual Report
Governance (2023): generally available to the market. in the Ownership Report/Changes in Share
D.5.1
V.D. The board should fulfil certain key Ownership Report section for the Board of
functions, including: ICGN (2021) PRINCIPLE 5: Commissioners and Directors.
5.5 Share ownership
The board should disclose the company
policy concerning ownership of shares of the
company by the CEO, non-executive directors
and executives. This should include the
company policy as to how share ownership
requirements are to be achieved and for how
long they are to be retained. While CEO and
executive share ownership is encouraged,
the use of derivatives or other structures
that enable the hedging of an individual's
exposure to the company's shares should be
prohibited.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1035
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
No Parameter Availability Implementation Description
D.6 External auditor and Auditor Report
Where the same audit firm is engaged for both audit and non-audit services
G20/OECD Principles of Corporate
Governance (2023):
IV.C. An annual external audit should be
conducted by an independent, competent
and qualified auditor in accordance with
internationally recognised auditing, ethical
and independence standards in order to
provide reasonable assurance to the board
and shareholders on whether the financial
statements are prepared, in all material
aspects, in accordance with an applicable
financial reporting framework.
G20/OECD Principles of Corporate
Governance (2023):
IV.D. External auditors should be accountable As stated in the 2023 Financial Year Annual
Are the audit and non-audit fees
D.6.1 to the shareholders and owe a duty to the Report in the Independent External Auditor
disclosed?
company to exercise due professional care in section.
the conduct of the audit in the public interest.
ICGN (2021) PRINCIPLE 8:
8.3 Audit Committee
The terms of reference for the committee
should be publicly disclosed and include:
f) Recommending the appointment,
reappointment and, if necessary, the removal
of the external auditor, as well as approving
audit fees. Any non-audit fees should
normally be less than the audit fee and, if not,
there should be a clear explanation as to why
it was necessary for the auditor to provide
these services and how the independence
and objectivity of the audit was assured.
ICGN (2021) PRINCIPLE 8:
8.3 Audit Committee
The terms of reference for the committee
should be publicly disclosed and include:
f) Recommending the appointment,
reappointment and, if necessary, the removal
Does the non-audit fee exceed the audit
D.6.2 of the external auditor, as well as approving No
fees?
audit fees. Any non-audit fees should
normally be less than the audit fee and, if not,
there should be a clear explanation as to why
it was necessary for the auditor to provide
these services and how the independence
and objectivity of the audit was assured.
RESPONSIBILITIES OF THE BOARD
No Parameter Guide Implementation Description
Board Duties and
E.1
Responsibilities
Clearly defined board responsibilities and corporate governance policy
Yes
The Board of Directors and Board
of Commissioners' Work Guidelines
G20/OECD Principles of Corporate Governance (2023): and Regulations are published on the
IV. Disclosure and transparency Company's website. http://bni.co.id/id-id/
Does the company disclose its IV.A. Disclosure should include, but not be limited to, corporate/tatakelola/pedomandantatatertib
E.1.1 corporate governance policy / material information on: As also stated in the 2023 Fiscal
board charter? 9. Governance structures and policies, including the extent Year Annual Report in the section on
of compliance with national corporate governance codes or Implementation of the Principles of
policies and the process by which they are implemented. Good Corporate Governance, Board of
Commissioners’ Work Guidelines and
Regulations and Board of Directors Work
Guidelines and Regulations
1036 From Local to Global
Page 450
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Guide Implementation Description
G20/OECD Principles of Corporate Governance (2023): Yes, Published in the Company's Articles
V. The responsibilities of the board of Association. http://bni.co.id/Portals/1/
V.D. The board should fulfil certain key functions, including: BNI/Company/TaKelola/Docs/
Are the types of decisions
1. Reviewing and guiding corporate strategy, major plans GCG/072018_resize_ AD%20BNI%20
requiring board of directors/
E.1.2 of action, annual budgets and business plans; setting 2018%20(and%20
commissioners' approval
performance objectives; monitoring implementation AHU).pdf As also stated in the Annual
disclosed ?
and corporate performance; and overseeing major Report for Fiscal Year 2023 in the Board of
capital expenditures, acquisitions and divestitures. Commissioners' Decisions and Board of
2. Reviewing and assessing risk management policies and Directors' Decisions 2023/2023 section
procedures.
3. Monitoring the effectiveness of the company’s
governance practices and making changes as needed.
4. Selecting, overseeing and monitoring the performance
of key executives, and, when necessary, replacing them
and overseeing succession planning.
5. Aligning key executive and board remuneration with Yes, Published on Board of Directors
the longer term interests of the company and its and Board of Commissioners’ Work
shareholders. Guidelines and Regulations and the
6. Ensuring a formal and transparent board nomination Company's Articles of Association. http://
Are the roles and
and election process. bni.co.id/id-id/ company/tatakelola/
responsibilities of the board of
E.1.3 7. Monitoring and managing potential conflicts of interest Ponseldantatatertib
directors/commissioners clearly
of management, board members and shareholders, As also stated in the 2023 Fiscal
stated ?
including misuse of corporate assets and abuse in Year Annual Report in the Duties
related party transactions. and Responsibilities of the Board
8. Ensuring the integrity of the corporation’s accounting of Commissioners and Duties and
and reporting systems for disclosure, including the Responsibilities of the Board of Directors.
independent audit, and that appropriate systems of
control are in place, in compliance with the law and
relevant standards.
9. Overseeing the process of disclosure and
communications.
Corporate Vision/Mission
Yes
Does the company have an G20/OECD Principles of Corporate Governance (2023): As stated in the 2023 Fiscal Year Annual
E.1.4 updated vision and mission V. The responsibilities of the board Report in Section of Vision, Mission and
statement? V.D. The board should fulfil certain key functions, including: Company Culture
1. Reviewing and guiding corporate strategy, major plans
Does the board of directors play of action, annual budgets and business plans; setting Yes
a leading role in the process performance objectives; monitoring implementation and As stated in the 2023 Financial Year Annual
E.1.5 of developing and reviewing corporate performance; and overseeing major capital Report in the Management Report and
the company's strategy at least expenditures, acquisitions and divestitures. Business Prospects section.
annually?
ICGN (2021) PRINCIPLE 1:
Board role and responsibilities
1.1 Responsibilities
The board is accountable to shareholders and relevant
stakeholders for preserving and enhancing sustainable
value over the long-term in alignment with a company’s
Does the board of directors
purpose and long-term strategy. Yes
have a process to review,
As stated in the 2023 Fiscal Year Annual
E.1.6 monitor and oversee the
G20/OECD Principles of Corporate Governance (2023): V: Report in the Management Report and
implementation of the corporate
The responsibilities of the board Business Development Strategy section.
strategy?
V.D. The board should fulfil certain key functions, including:
1. Reviewing and guiding corporate strategy, major plans
of action, annual budgets and business plans; setting
performance objectives; monitoring implementation and
corporate performance; and overseeing major capital
expenditures, acquisitions and divestitures.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1037
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2023 Management Company Management Discussion and Business Support
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No Parameter Guide Implementation Description
E.2 Board structure Guiding Reference
Code of Ethics or Conduct
G20/OECD Principles of Corporate Governance (2023): V: Yes
The responsibilities of the board Yes, it is regulated in the Work Guidelines
and Regulations for the Board of Directors
and Board of Commissioners which are
Are the details of the code of V.C. The board should apply high ethical standards.
E.2.1 published on the Company's website
ethics or conduct disclosed? The board has a key role in setting the ethical tone http://bni.co.id/id-id/ company/tatakelola/
of a company, not only through its own actions, but produkdantatatertib As also stated in the
also in appointing and overseeing key executives and Annual Report for Financial Year 2023 in
consequently the management in general. High ethical the Code of Ethics section Company.
standards are in the long-term interests of the company as
Are all directors/commissioners, a means to make it credible and trustworthy, not only in Yes
senior management and day-to-day operations, but also with respect to longer term As stated in the Annual Report
E.2.2
employees required to comply commitments. To make the objectives of the board clear 2023 Books section Compliance with the
with the code/s? and operational, many companies have found it useful Code of Ethics
to develop company codes of conduct based on, among
others, professional standards and sometimes broader
codes of behaviour, and to communicate them throughout
the organisation. This may include a commitment by
the company (including its subsidiaries) to comply with
the OECD Guidelines for Multinational Enterprises and
associated due diligence standards. Similarly, jurisdictions
are increasingly demanding that boards oversee the
lobbying, finance and tax planning strategies, thus
providing authorities with timely and targeted information
Does the company have a and discouraging practices, for example the pursuit of Yes
process to implement and aggressive tax planning schemes, that do not contribute As stated in the 2023 Fiscal Year Annual
E.2.3 to the long-term interests of the company and its
monitor compliance with the Report section on Efforts to Implement
code/s of ethics or conduct? shareholders, and can cause legal and reputational risks. and Enforce the Code of Ethics
Company-wide codes serve as a standard for conduct by
both the board and key executives, setting the framework
for the exercise of judgement in dealing with varying
and often conflicting constituencies. At a minimum, the
code of ethics should set clear limits on the pursuit of
private interests, including dealings in the shares of the
company. An overall framework for ethical conduct goes
beyond compliance with the law, which should always be a
fundamental requirement
Board Structure & Composition
Yes
Do independent directors/ G20/OECD Principles of Corporate Governance (2023):
As published in the 2023 Annual Report
commissioners make up at least V: The responsibilities of the board
E.2.4 and
50% of the board of directors/ V.E. The board should be able to exercise objective
Company website https://bni.co.id/
commissioners? independent judgement on corporate affairs.
id/company/aboutbni/commissioner
1038 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Guide Implementation Description
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.E. The board should be able to exercise objective
independent judgement on corporate affairs.
While national approaches to defining independence
vary, a range of criteria are used, such as the absence
of relationships with the company, its group and its
management, the external auditor of the company and
substantial shareholders, as well as the absence of
remuneration, directly or indirectly, from the company or
its group other than directorship fees. The board may also
Does the company have a term
be required to make an affirmative finding that a director is
limit of nine years or less or
independent of the company because they have no material Yes
2 terms of five years1 each
relationship with the company or that the director has no It has been regulated in the Work
for its independent directors/
relationship which would interfere with the exercise of Guidelines and Regulations for the Board
commissioners?
independent judgement in carrying out the responsibilities of Directors/Board of Commissioners
E.2.5
of a director. Many jurisdictions also set a maximum tenure in the Tenure of Directors/Board of
1 The five years term must be
for directors to be considered independent.) Commissioners section http://bni.co.id/
required by legislation which
id-id/ company/tatakelola/ guidelines and
pre-existed the introduction
ICGN (2021) PRINCIPLE 3: rules
of the ASEAN Corporate
Composition and appointment
Governance Scorecard in 2011
3.4 Tenure
Independent non-executive directors should serve for an
appropriate length of time to ensure they contribute an
impartial perspective to board discussion and decision-
making. Term limits, where they exist, and the identity
of directors who have exceeded such limits (and thus
no longer deemed independent) should be disclosed.
Director tenure should be reviewed by the Nomination
Committee annually and director re-election contingent on
a satisfactory evaluation of his or her contribution to the
board.
G20/OECD Principles of Corporate Governance (2023): V: Yes
Has the company set a limit The responsibilities of the board It has been regulated in the Work
of five board seats that an V.E. The board should be able to exercise objective Guidelines and Regulations for the Board
individual independent/ independent judgement on corporate affairs. of Directors/Board of Commissioners
E.2.6
non-executive director/ V.E.3 Board members should be able to commit themselves in the Tenure of Directors/Board of
commissioner may hold effectively to their responsibilities. Commissioners section http://bni.co.id/
simultaneously? Service on too many boards or committees can interfere id-id/ company/tatakelola/ guidelines and
with the performance of board members. Some rules
jurisdictions have limited the number of board positions
that can be held. Specific limitations may be less important
than ensuring that members of the board enjoy legitimacy
and confidence in the eyes of shareholders. Disclosure
Does the company have any about other board and committee memberships and
executive directors who serve chair responsibilities to shareholders is therefore a key
E.2.7 on more than two boards of instrument to improve board and committee nominations. No
listed companies outside of the Achieving legitimacy would also be facilitated by the
group? publication of attendance records for individual board
members (e.g. whether they have missed a significant
number of meetings) and any other work undertaken on
behalf of the board and the associated remuneration.
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2023 Management Company Management Discussion and Business Support
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No Parameter Guide Implementation Description
Nominating Committee
G20/OECD Principles of Corporate Governance (2023): Yes
II: The rights and equitable treatment of shareholders and key The Company has a Nomination and
Does the company have a
ownership functions Remuneration Committee http://bni.
Nominating Committee?
II.C.5 Effective shareholder participation in key corporate co.id/id-id/ company/tatakelola/ board of
governance decisions, such as the nomination and election of commissioners committee
board members, should be facilitated. Shareholders should
Is the Nominating Committee Yes
be able to make their views known, including through votes
comprised of a majority As stated in the 2023 Fiscal Year
E.2.9 at shareholder meetings, on the remuneration of board
of independent directors/ Annual Report in the Nomination and
members and/or key executives, as applicable. The equity
commissioners? Remuneration Committee section.
component of compensation schemes for board members
and employees should be subject to shareholder approval.
E.2.8
With respect to nomination of candidates, boards in many
companies have established nomination committees to
ensure proper compliance and transparency with established
nomination procedures and to facilitate and co-ordinate
the search for a balanced, diverse and qualified board. It is
regarded as good practice for independent board members
Yes
to have a key role on this committee. To further improve the
As per the Annual Report 2023 Fiscal
selection process, the Principles also call for full and timely
Year, Chairman of the Nomination and
disclosure of the experience and background of candidates
Remuneration Committee served by
for the board and the nomination process, which will allow
Agus Dermawan Wintarto Martowardojo,
an informed assessment of the abilities and suitability of each
Is the chairman of the President Commissioner/Independent
candidate. It is required or considered good practice in some
Nominating Committee Commissioner.
E.2.10 jurisdictions to also disclose information about any other
an independent director/ Then at the 2023 Extraordinary
board positions or committee memberships that nominees
commissioner? GMS held on September 19 2023,
hold, and in some jurisdictions also positions that they are
the GMS transferred Mr Pradjoto as
nominated for.
President Commissioner/Independent
Commissioner and become the
G20/OECD Principles of Corporate Governance (2023): V: The
Nomination and Remuneration
responsibilities of the board
Committee.
V.E.1 Boards should consider assigning a sufficient number
of independent board members capable of exercising
independent judgement to tasks where there is a potential
for conflicts of interest. Examples of such key responsibilities
are ensuring the integrity of financial and other corporate
reporting, the review of related party transactions, and
nomination and remuneration of board members and key
executives.
Does the company disclose the G20/OECD Principles of Corporate Governance (2023): V: Yes
terms of reference/ governance The responsibilities of the board As published on the Company's website.
E.2.11
structure/charter of the V.E The board should be able to exercise objective https://bni.co.id/id-id/ company/tatakelola/
Nominating Committee? independent judgement on corporate affairs. board of commissioners committee
V.E.2. Boards should consider setting up specialised
committees to support the full board in performing
its functions, in particular the audit committee – or
equivalent body – for overseeing disclosure, internal
controls and audit-related matters. Other committees,
such as remuneration, nomination or risk management,
may provide support to the board depending upon the
company’s size, structure, complexity and risk profile. Their
mandate, composition and working procedures should be
well defined and disclosed by the board which retains full Yes
Is the meeting attendance of responsibility for the decisions taken. Annual Report for Fiscal Year 2023,
the Nominating Committee section of Nomination and Remuneration
E.2.12 disclosed and if so, did the Where justified in terms of the size, structure, sector Committee Meeting Agenda, as well
Nominating Committee meet at or level of development of the company as well as the as Frequency and Attendance Level of
least twice during the year? board’s needs and the profile of its members, the use of Nomination and Remuneration Committee
committees may improve the work of the board and allow Meetings.
for a deeper focus on specific areas. In order to evaluate the
merits of board committees, it is important that the market
receives a full and clear picture of their mandate, scope,
working procedures and composition. Such information
is particularly important in the many jurisdictions where
boards are required to establish independent audit
committees with powers to oversee the relationship with
the external auditor.
1040 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Guide Implementation Description
Remuneration Committee / Compensation Committee
G20/OECD Principles of Corporate Governance (2023): V: Yes
The responsibilities of the board The Company has a Nomination and
Does the company have a
E.2.13 V.D. The board should fulfil certain key functions, including: Remuneration Committee http://bni.
Remuneration Committee?
V.D.5 Aligning key executive and board remuneration co.id/id-id/ company/tatakelola/ board of
with the longer term interests of the company and its commissioners committee
shareholders.
Yes
It is regarded as good practice for boards to develop and
Is the Remuneration As stated in the 2023 Fiscal Year Annual
disclose a remuneration policy statement covering board
Committee comprised entirely Report in the Nomination Committee
members and key executives, as well as to disclose their
of non-executive directors/ section
E.2.14 remuneration levels set pursuant to this policy. Such
commissioners with a majority and Remuneration and information on the
policy statements may specify, especially with respect to
of independent directors/ Company's website. http://bni.co.id/id-id/
executives, the relationship between remuneration and
commissioners ? company/governance/board of
performance with ex ante criteria linked to performance,
commissioners committee
and include measurable standards that emphasise the
long-term interests of the company and the shareholders
over short-term considerations. Such measurable standards
among others may relate to total shareholder return
and appropriate sustainability goals and metrics. Policy
statements generally tend to set conditions for payments
to board members for extra-board activities, such as
consulting. They also often specify terms to be observed
by board members and key executives about holding and
Yes
trading the stock of the company, and the procedures to
As per the Annual Report for Fiscal Year
be followed in granting and re-pricing options. In some
2023 , Chairman of the Nomination and
jurisdictions, policy statements also provide guidance on
Remuneration Committee served by
the payments to be made when hiring and/or terminating
Agus Dermawan Wintarto Martowardojo,
the contract of an executive. The board may also
Is the chairman of the President Commissioner/Independent
monitor the implementation of the policy statement on
Remuneration Committee Commissioner.
E.2.15 remuneration.
an independent director/ Then at the 2023 Extraordinary
commissioner? GMS held on September 19 2023,
Many jurisdictions recommend or require that
the GMS transferred Mr Pradjoto as
remuneration policy and contracts for board members
President Commissioner/Independent
and key executives be handled by a special committee
Commissioner and become Chair of
of the board comprising either wholly or a majority of
the Nomination and Remuneration
independent directors and excluding executives that serve
Committee.
on each other’s remuneration committees, which could
lead to conflicts of interest. The introduction of malus
and claw-back provisions is considered good practice.
They grant the company the right to withhold and recover
compensation from executives in cases of managerial fraud
and other circumstances, for example when the company is
required to restate its financial statements due to material
noncompliance with financial reporting requirements.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1041
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2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
No Parameter Guide Implementation Description
Does the company disclose the G20/OECD Principles of Corporate Governance (2023): Yes
terms of reference/ governance V. The responsibilities of the board As published on the Company's website.
E.2.16
structure/ charter of the V.E. The board should be able to exercise objective https://bni.co.id/id-id/ company/tatakelola/
Remuneration Committee? independent judgement on corporate affairs. committeedewankomisaris
V.E.2. Boards should consider setting up specialised
committees to support the full board in performing
its functions, in particular the audit committee – or
equivalent body – for overseeing disclosure, internal
controls and audit-related matters. Other committees,
such as remuneration, nomination or risk management,
may provide support to the board depending upon the
company’s size, structure, complexity and risk profile. Their
mandate, composition and working procedures should be
well defined and disclosed by the board which retains full Yes, as stated in Annual Report for Fiscal
Is the meeting attendance of responsibility for the decisions taken. Year 2023, section of Nomination and
the Remuneration Committee
Remuneration Committee Meeting
E.2.17 disclosed and, if so, did the Where justified in terms of the size and structure of the Agenda, as well as Frequency and
Remuneration Committee meet company and its board, as well as the company’s sector Attendance Level of Nomination and
at least twice during the year? or level of development, the use of committees may Remuneration Committee Meetings.
improve the work of the board. In order to evaluate the
merits of board committees it is important that the market
receives a full and clear picture of their purpose, duties and
composition. Such information is particularly important
in the many jurisdictions where boards are required to
establish independent audit committees with powers
to oversee the relationship with the external auditor.
Audit committees should also be able to oversee the
effectiveness and integrity of the internal control system.
Audit Committee
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.E. The board should be able to exercise objective
independent judgement on corporate affairs.
V.E.1 Boards should consider assigning a sufficient Yes
Does the company have an number of independent board members capable of The Company has an Audit Committee
E.2.18
Audit Committee? exercising independent judgement to tasks where there http://bni.co.id/id-id/ company/tatakelola/
is a potential for conflicts of interest. Examples of such committeedewankomisaris
key responsibilities are ensuring the integrity of financial
and other corporate reporting, the review of related party
transactions, and nomination and remuneration of board
members and key executives.
G20/OECD Principles of Corporate Governance (2023): V: The
Is the Audit Committee responsibilities of the board Yes
comprised entirely of V.E. The board should be able to exercise objective As stated in the 2023 Fiscal Year Annual
non-executive directors/ independent judgement on corporate affairs. Report in the Audit Committee section and
E.2.19
commissioners with a majority V.E.1 Boards should consider assigning a sufficient number information on the Company's website.
of independent directors/ of independent board members capable of exercising http://bni.co.id/id-id/ company/tatakelola/
commissioners? independent judgement to tasks where there is a potential committeedewankomisaris
for conflicts of interest. Examples of such key responsibilities
are ensuring the integrity of financial and other corporate Yes
reporting, the review of related party transactions, and As stated in the 2023 Annual Report
Is the chairman of the Audit
nomination and remuneration of board members and key for the Audit Committee section and
E.2.20 Committee an independent
executives. on the Company's website. https://bni.
director/commissioner?
co.id/id-id/ company/tatakelola/ board of
ICGN (2021) PRINCIPLE 8: commissioners committee
Internal and external audit
8.3. Audit committee
The board should establish an audit committee comprised
entirely of independent non-executive directors. At least Yes
Does the company disclose the
one member of the audit committee should have recent and As published in
terms of reference/governance
E.2.21 relevant financial expertise and all audit committee members Company website. https://bni.co.id/
structure/charter of the Audit
should be financially literate, including a basic understanding id-id/ company/tatakelola/ board of
Committee?
of accounting. Audit committees should also have a clear commissioners committee
understanding of how sustainability factors can impact the
company’s financial statements.
1042 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Guide Implementation Description
Does at least one of the
Yes
independent directors/ ICGN (2021) PRINCIPLE 8:
As stated in the Annual Report for Fiscal
commissioners of the Internal and external audit
E.2.22 Year 2023 in
committee have accounting 8.3. Audit committee
Audit Committee Structure, Membership
expertise (accounting The board should establish an audit committee comprised
and Expertise section.
qualification or experience)? entirely of independent non-executive directors. At least
one member of the audit committee should have recent
and relevant financial expertise and all audit committee
members should be financially literate, including a basic Yes, as stated in Annual Report for the
Is the meeting attendance of the
understanding of accounting. Audit committees should also 2023 Fiscal Year section of the Nomination
Audit Committee disclosed and,
have a clear understanding of how sustainability factors and Remuneration Committee Meeting
E.2.23 if so, did the Audit Committee
can impact the company’s financial statements. Agenda, as well as the Frequency and
meet at least four times during
Attendance Level of Audit Committee
the year?
Meetings.
ICGN (2021) PRINCIPLE 8:
Internal and external audit
8.3 Audit committee
The board should establish an audit committee comprised
entirely of independent non-executive directors. At least
one member of the audit committee should have recent
and relevant financial expertise and all audit committee
members should be financially literate, including a basic
Does the Audit Committee
understanding of accounting. Audit committees should also
have primary responsibility
have a clear understanding of how sustainability factors
E.2.24 for recommendation on the No
can impact the company’s financial statements. The terms
appointment, and removal of
of reference for the committee should be publicly disclosed
the external auditor?
and include:
(f) recommending the appointment, reappointment and,
if necessary, the removal of the external auditor, as well
as the approving audit fees. Any non-audit fees should
normally be less than the audit fee and, if not, there
should be a clear explanation as to why it was necessary
for the auditor to provide these services and how the
independence and objectivity of the audit was assured;
E.3 Board Processes
Board meetings and attendance
Scheduling board meetings before or at the beginning
of the year would allow directors to plan ahead to attend
such meetings, thereby helping to maximise participation, Yes
Are the board of directors
especially as non-executive directors often have other As stated in the 2023 Fiscal Year Annual
E.3.1 meeting scheduled before the
commitments. Additional ad hoc meetings can always be Report in the Board of Directors' Meetings
start of financial year?
scheduled if and when necessary. It is common practice section
for boards in developed markets to schedule meetings in
this way.
G20/OECD Principles of Corporate Governance (2023):
V. The responsibilities of the board
V.E.3 Board members should be able to commit themselves
effectively to their responsibilities.
"Achieving legitimacy would also be facilitated by the
publication of attendance records for individual board
members (e.g. whether they have missed a significant
Does the board of directors/ Yes
number of meetings) and any other work undertaken on
E.3.2 commissioners meet at least six As stated in the Annual Report for Fiscal
behalf of the board and the associated remuneration."
times during the year? Year 2023
ICGN (2021) PRINCIPLE 1:
Board role and responsibilities
1.5 Commitment
The board should meet regularly to discharge its duties and
directors should commit adequate time to board meeting
preparation and attendance.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1043
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No Parameter Guide Implementation Description
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.E. The board should be able to exercise objective
Has each of the directors/ independent judgement on corporate affairs. Yes
commissioners attended at least V.E.3 Board members should be able to commit themselves As stated in the 2023 Fiscal Year Annual
E.3.3 effectively to their responsibilities.
75% of all the board meetings Report in the Board of Commissioners and
held during the year? Service on too many boards or committees can interfere Board of Directors Meetings section.
with the performance of board members. Some
jurisdictions have limited the number of board positions
that can be held. Specific limitations may be less important
than ensuring that members of the board enjoy legitimacy
and confidence in the eyes of shareholders. Disclosure
about other board and committee memberships and
chair responsibilities to shareholders is therefore a key No
Does the company require a instrument to improve board and committee nominations. As regulated in the Company's Articles
E.3.4 minimum quorum of at least 2/3 Achieving legitimacy would also be facilitated by the of Association https://bni.co.id/id-id/
for board decisions? publication of attendance records for individual board company/tatakelola/ bni's articles of
members (e.g. whether they have missed a significant association
number of meetings) and any other work undertaken on
behalfof the board and the associated remuneration.
G20/OECD Principles of Corporate Governance (2023):
V. The responsibilities of the board
V.E. The board should be able to exercise objective
independent judgement on corporate affairs.
"... Independent board members can contribute
significantly to the decision making of the board. They
can bring an objective view to the evaluation of the
performance of the board and management. In addition,
they can play an important role in areas where the interests
of management, the company and its shareholders may
diverge such as executive remuneration, succession
Did the non-executive directors/ Yes
planning, changes of corporate control, take-over defences,
commissioners of the company As stated in the Annual Report
large acquisitions and the audit function. In order for them
E.3.5 meet separately at least once for 2023 Fiscal Year in the Board of
to play this key role, it is desirable that boards declare
during the year without any Commissioners and Board of Directors
who they consider to be independent and the criterion for
executives present? Meetings section.
this judgement. Some jurisdictions also require separate
meetings of independent directors on a periodic basis."
ICGN (2021) PRINCIPLE 2:
Leadership and independence
2.7. Independent meetings
The chair should regularly hold meetings with the non-
executive directors without executive directors present.
In addition, the non-executive directors (led by the LID)
should meet at least annually, without the chair present, to
appraise the chair’s performance or as appropriate.
1044 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Guide Implementation Description
Access to information
G20/OECD Principles of Corporate Governance (2023):
V. The responsibilities of the board
V.F. In order to fulfil their responsibilities, board members
should have access to accurate, relevant and timely
information.
Board members require relevant information on a timely
basis in order to support their decision-making. Non-
executive board members do not typically have the same
access to information as key managers within the company.
The contributions of non-executive board members to the
company can be enhanced by providing access to certain
key managers within the company such as, for example,
the company secretary, the internal auditor, and the head
Are board papers for board
of risk management or chief risk officer, and recourse
of directors/commissioners Yes
to independent external advice at the expense of the
E.3.6 meetings provided to the board As stated in Annual Report for Fiscal Year
company.
at least five business days in 2023
advance of the board meeting?
In order to fulfil their responsibilities, board members
should have access to and ensure that they obtain accurate,
relevant and timely information. In cases when a publicly
traded company is a part of a group, the regulatory
framework should also ensure board members’ access
to key information about the activities of its subsidiaries
to manage group-wide risks and implement group-wide
objectives. At the same time, the regulatory framework
should maintain safeguards to ensure that insiders will not
use such information for their personal gain or of others.
Where companies rely on complex risk management
models, board members should be made aware of the
possible shortcomings of such models.
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.F. In order to fulfil their responsibilities, board members
should have access to accurate, relevant and timely
Does the company secretary information. Yes
play a significant role in Board members require relevant information on a timely
E.3.7 As stated in Annual Report for Fiscal Year
supporting the board in basis in order to support their decision-making. Non- 2023 on Corporate Secretary section.
discharging its responsibilities? executive board members do not typically have the same
access to information as key managers within the company.
The contributions of non-executive board members to the
company can be enhanced by providing access to certain
key managers within the company such as, for example,
the company secretary, the internal auditor, and the head
of risk management or chief risk officer, and recourse
to independent external advice at the expense of the
company.
Is the company secretary ICGN (2021) PRINCIPLE 1: Yes
trained in legal, accountancy or Board role and responsibilities As stated in
E.3.8 company secretarial practices 1.8. Advice Annual Report for Fiscal Year 2023 on
and has kept abreast on The board should have adequate resources to fulfil its Corporate Secretary section.
relevant developments? responsibilities efficiently and effectively under relevant
law and regulation. The board should have access to
advice from a company secretary (or general counsel) and/
or independent advice as appropriate at the company’s
expense.
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No Parameter Guide Implementation Description
Board Appointments and Re-Election
G20/OECD Principles of Corporate Governance (2023):
II. The rights and equitable treatment of shareholders and
key ownership functions
II.C.5 Effective shareholder participation in key corporate
governance decisions, such as the nomination and
election of board members, should be facilitated.
Shareholders should be able to make their views known,
including through votes at shareholder meetings, on the
remuneration of board members and/or key executives,
as applicable. The equity component of compensation
schemes for board members and employees should be
subject to shareholder approval.
Does the company disclose the Electing the members of the board is a basic shareholder Yes
E.3.9 criteria used in selecting new right. For the election process to be effective, shareholders As stated in Annual Report for Fiscal Year
directors/commissioners? should be able to participate in the nomination of board 2023.
members and vote on individual nominees or on different
lists of them. To this end, shareholders have access in a
number of countries to the company’s voting materials
which are made available to shareholders, subject to
conditions to prevent abuse. With respect to nomination of
candidates, boards in many companies have established
nomination committees to ensure proper compliance and
transparency with established nomination procedures
and to facilitate and co-ordinate the search for a balanced,
diverse and qualified board. It is regarded as good practice
for independent board members to have a key role on
this committee. To further improve the selection process,
the Principles also call for full and timely disclosure of
the experience and background of candidates for the
board and the nomination process, which will allow an
informed assessment of the abilities and suitability of each
candidate. It is required or considered good practice in
some jurisdictions to also disclose information about any
other board positions that nominees hold, and in some
jurisdictions also positions that they are nominated for.
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.D. The board should fulfil certain key functions, including:
V.D.6 Ensuring a formal and transparent board nomination
and election process.
The Principles promote an active role for shareholders
in the nomination and election of board members. The
board, with the support of a nomination committee if
Did the company describe the established, has an essential role to play in ensuring that Yes
E.3.10 process followed in appointing the nomination and election processes are respected. First, As stated in Annual Report for Fiscal Year
new directors/commissioners? while actual procedures for nomination may differ among 2023.
countries, the board has the responsibility to make sure
that established procedures are transparent and respected.
Second, the board has a key role in defining the general
or individual profile of board members that the company
may need at any given time, considering the appropriate
knowledge, competencies and expertise to complement the
existing skills of the board. Third, the board or nomination
committee has the responsibility to identify potential
candidates to meet desired profiles and propose them to
shareholders, and/or consider those candidates advanced
by shareholders. The board’s engagement and dialogue
with shareholders is considered good practice in this
process, provided that the board ensures transparency,
equal treatment and that inside and business sensitive
information is not disclosed. It is considered good practice
to conduct open search processes extending to a broad
range of backgrounds to respond to diversity objectives
and the evolving nature of risks.
1046 From Local to Global
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Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
No Parameter Guide Implementation Description
Are all directors/commissioners
subject to re-election every
3 years; or 5 years for listed
ICGS (2021) PRINCIPLE 3:
companies in countries whose
Composition and appointment
legislation prescribes a term of Yes
3.7 Director election process
5 years2 each? As stated in the Company's Articles of
E.3.11 Directors should be elected to the board preferably on an
Association and Annual Report for Fiscal
annual basis, or stand for election once every three years,
2 The five years term must be Year 2023.
and be accountable to shareholders by approval of a
required by legislation which
majority of shares voted in favour on each resolution.
pre-existed the introduction
of the ASEAN Corporate
Governance Scorecard in 2011
Remuneration Matters
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.D. The board should fulfil certain key functions, including:
V.D.5. Aligning key executive and board remuneration
with the longer term interests of the company and its
shareholders.
Do the shareholders or the
ICGN (2021) PRINCIPLE 5: Yes
Board of Directors approve the
Remuneration As stated in the 2023 Annual Report on the
E.3.12 remuneration of the executive
Remuneration should be designed to equitably and section of Remuneration for the Board of
directors and/or the senior
effectively align the interests of the CEO, executive officers Directors and Board of Commissioners.
executives?
and workforce with a company’s strategy and purpose to
help ensure long-term sustainable value preservation and
creation. Aggregate remuneration should be appropriately
balanced with the payment of dividends to shareholders
and retention of capital for future investment and the
level of quantum should be defendable relative to social
considerations relating to income inequality.
G20/OECD Principles of Corporate Governance (2023):
V. The responsibilities of the board
V.D. The board should fulfil certain key functions, including:
V.D.5 Aligning key executive and board remuneration
with the longer term interests of the company and its
shareholders.
Many jurisdictions recommend or require that
remuneration policy and contracts for board members
and key executives be handled by a special committee
of the board comprising either wholly or a majority of
Does the company have
independent directors and excluding executives that serve
measurable standards to
on each other’s remuneration committees, which could
align the performance-based
lead to conflicts of interest. The introduction of malus
remuneration of the executive
and claw-back provisions is considered good practice.
E.3.13 directors and senior executives No
They grant the company the right to withhold and recover
with long-term interests of
compensation from executives in cases of managerial fraud
the company, such as claw
and other circumstances, for example when the company is
back provision and deferred
required to restate its financial statements due to material
bonuses?
noncompliance with financial reporting requirements.
ICGN (2021) PRINCIPLE 5:
Remuneration
5.4 Malus and clawback
Companies should include provisions in their incentive
plans that enable the company to withhold the payment of
any sum (‘malus’), or recover sums paid (‘clawback’), in the
event of serious misconduct or a material misstatement in
the company’s financial statements.
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Internal Audit
G20/OECD Principles of Corporate Governance (2023):
V. The responsibilities of the board
V.D. The board should fulfil certain key functions, including:
V.D.8. Ensuring the integrity of the corporation’s accounting
and reporting systems for disclosure, including the
independent audit, and that appropriate systems of control
are in place, in compliance with the law and relevant
standards.
The board should demonstrate a leadership role to
ensure that an effective means of risk oversight is in
place. Ensuring the integrity of the essential reporting and
monitoring systems will require that the board sets and Yes
Does the company have a
E.3.14 enforces clear lines of responsibility and accountability As stated in the 2023 Annual Report for the
separate internal audit function?
throughout the organisation. The board will also need Internal Audit Unit section.
to ensure that there is appropriate oversight by senior
management.
Normally, this includes the establishment of an internal
audit function. This function can play a critical role in
providing ongoing support to the audit committee of
the board or an equivalent body of its comprehensive
oversight of the internal controls and operations of the
company. The role and functions of internal audit vary
across jurisdictions, but they can include assessment and
evaluation of governance, risk management, and internal
control processes.
Companies often disclose that they have an internal audit
but, in practice, it is not uncommon for it to exist more in
form than in substance. For example, the in-house internal
Is the head of internal audit audit may be assigned to someone with other operational
Yes
identified or, if outsourced, is responsibilities. As internal audit is unregulated, unlike
E.3.15 As stated in the 2023 Annual Report for the
the name of the external firm external audit, there are firms providing outsourced internal
Internal Audit Unit section.
disclosed? audit services which are not properly qualified to do so.
Making the identity of the head of internal audit or the
external service provider public would provide some level
of safeguard that the internal audit is substantive.
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.D. The board should fulfil certain key functions, including:
V.D.8. Ensuring the integrity of the corporation’s accounting
and reporting systems for disclosure, including the
Does the appointment and independent audit, and that appropriate systems of control
Yes
removal of the internal auditor are in place, in compliance with the law and relevant
E.3.16 As stated in the 2023 Annual Report for the
require the approval of the standards.
Internal Audit Unit section.
Audit Committee?
It is considered good practice for the internal auditors to
report to an independent audit committee of the board or
an equivalent body which is also responsible for managing
the relationship with the external auditor, thereby allowing
a co-ordinated response by the board.
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Practices Governance Responsibility Commitment Statements
No Parameter Guide Implementation Description
Risk Oversight
G20/OECD Principles of Corporate Governance (2023): V:
The responsibilities of the board
V.D. The board should fulfil certain key functions, including:
V.D.2. Reviewing and assessing risk management policies
and procedures.
V.D.8. Ensuring the integrity of the corporation’s accounting
Does the company establish and reporting systems for disclosure, including the
a sound internal control independent audit, and that appropriate systems of control
Yes
procedures/risk management are in place, in compliance with the law and relevant
E.3.17 As stated in the 2023 Financial Year Annual
framework and periodically standards.
Report in the Risk Management section.
review the effectiveness of that
framework? ICGN (2021) PRINCIPLE 6:
Risk oversight
The board should proactively oversee the assessment
and disclosure of the company’s key risks and approve
the approach to risk management and internal controls
regularly with any significant business change and satisfy
itself that the approach is functioning effectively.
Does the Annual Report/
Annual CG Report disclose ICGN (2021) PRINCIPLE 6:
that the board of directors/ Risk oversight
commissioners has conducted The board should proactively oversee the assessment Yes
E.3.18 a review of the company's and disclosure of the company’s key risks and approve As stated in the 2023 Fiscal Year Annual
material controls (including the approach to risk management and internal controls Report in the Risk Management section.
operational, financial and regularly with any significant business change and satisfy
compliance controls) and risk itself that the approach is functioning effectively.
management systems?
G20/OECD Principles of Corporate Governance (2023): IV:
Disclosure and Transparency
IV.A Disclosure should include, but not be limited to,
material information on:
IV.A.8 Foreseeable risk factors
Users of financial information and market participants
need information on reasonably foreseeable material risks
that may include: risks that are specific to the industry or
the geographical areas in which the company operates;
Does the company disclose the
dependence on commodities and value chains; financial
key risks to which the company
market risks including interest rate or currency risk; risks Yes
is materially exposed to (i.e.
E.3.19 related to derivatives and off-balance sheet transactions; As stated in the 2023 Financial Year Annual
financial, operational including
business conduct risks; digital security risks; and Report in the Risk Management section.
IT, environmental, social,
sustainability risks, notably climate-related risks.
economic)?
The Principles envision the disclosure of sufficient and
comprehensive information to fully inform investors and
other users of the material and foreseeable risks of the
company. Disclosure of risk is most effective when it is
tailored to the particular company and industry in question.
Disclosure about the system for monitoring and managing
risk is increasingly regarded as good practice, including the
nature and effectiveness of related due diligence processes.
G20/OECD Principles of Corporate Governance (2023):
V. The responsibilities of the board
V.D. The board should fulfil certain key functions, including:
V.D.8 Ensuring the integrity of the corporation’s accounting
and reporting systems for disclosure, including the
independent audit, and that appropriate systems of control
are in place, in compliance with the law and relevant
standards.
Does the Annual Report/
It is considered good practice for the internal auditors to
Annual CG Report contain a
report to an independent audit committee of the board or
statement from the board of
an equivalent body which is also responsible for managing Yes
directors/commissioners or
E.3.20 the relationship with the external auditor, thereby allowing As stated in the Annual Report for Fiscal
Audit Committee commenting
a co-ordinated response by the board. Both internal and Year 2023
on the adequacy of the
external audit functions should be clearly articulated so
company's internal controls/risk
that the board can maximise the quality of assurance it
management systems?
receives. It should also be regarded as good practice for the
audit committee, or equivalent body, to review and report
to the board the most critical policies which are the basis
for financial and other corporate reports. However, the
board should retain final responsibility for oversight of the
company’s risk management system and for ensuring the
integrity of the reporting systems. Some jurisdictions have
provided for the chair of the board to report on the internal
control process.
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No Parameter Guide Implementation Description
E.4 People on the Board
Board Chairman
G20/OECD Principles of Corporate Governance (2023):
V. The responsibilities of the board
V.E. The board should be able to exercise objective
independent judgement on corporate affairs.
In jurisdictions with single tier board systems, the Yes
objectivity of the board and its independence from As stated in
Do different persons assume management may be strengthened by the separation Annual Report for Fiscal Year 2023 section:
E.4.1 of the role of chief executive and Cchair. Separation of
the roles of chairman and CEO? Distribution of Supervisory Roles and
the two posts is generally regarded as good practice, as Responsibilities for Each Member of the
it can help to achieve an appropriate balance of power, Board of Commissioners.
increase accountability and improve the board’s capacity
for decision making independent of management. The
designation of a lead director who is independent of
management is also regarded as a good practice alternative
in some jurisdictions if that role is defined with sufficient
authority to lead the board in cases where management
has clear conflicts. Such mechanisms can also help to
ensure high quality governance of the company and
the effective functioning of the board. The chair or lead
independent director may, in some jurisdictions, be
supported by a company secretary.
ICGN (2021) PRINCIPLE 2:
Leadership and independence
2.1 Independent leadership
There should be a clear division of responsibilities
between the role of the chair of the board and the CEO Yes, as stated in Annual Report for
Is the chairman an independent
E.4.2 to avoid unfettered powers of decision-making in any Fiscal Year 2023 in the Independent
director/commissioner?
one individual. This is particularly relevant in controlled Commissioner section.
companies when either the chair or CEO are significant
shareholders. The Board should be chaired by an
independent director who should be independent on the
date of appointment. Should the role of the chair and
CEO be combined, the board should explain the reasons
why this is in the best interests of the company in the
annual report and keep the structure under review. The
responsibilities of the chair, CEO, lead independent director
and committee chairs should be clearly described and
publicly disclosed.
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ICGN (2021) PRINCIPLE 2:
Leadership and independence
2.5 CEO succession to Chair
The practice of a company’s retiring CEO remaining on the
board as a director should be discouraged, regardless of
any cooling off period, or in the event this practice does
Is any of the directors a former take place, the retiring CEO should not serve on board
E.4.3 CEO of the company in the past committees that require independent representation. If, No
2 years? exceptionally, the board decides that a retiring CEO should
succeed to become chair, the board should consult with
shareholders in advance setting out a convincing rationale
and provide detailed explanation in the annual report.
Unless there are extraordinary circumstances, there should
be a break in service between the roles (e.g., a period of
two years)
ICGN (2021) PRINCIPLE 2:
Leadership and independence
2.3 Role of the Chair
The chair should lead the board and ensure its effectiveness
Yes
while inspiring a shared commitment among directors
Are the roles and As stated in Annual Report for Fiscal Year
to the company’s purpose and long-term strategy. This
E.4.4 responsibilities of the chairman 2023 section: Distribution of Supervisory
includes encouraging a culture of openness to allow a
disclosed? Roles and Responsibilities for Each
range of views to be expressed and adequate time for
Member of the Board of Commissioners.
discussion of all agenda items. The chair should set the
meeting agenda, ensuring that board members have
sufficient and timely information to constructively challenge
and debate managerial proposal.
Lead Independent Director
ICGN (2021) PRINCIPLE 2:
Leadership and independence
2.4 Lead independent director
The Board should appoint a Lead Independent Director
(LID) even when the chair is independent. The LID provides
If the Chairman is not
shareholders, relevant stakeholders and directors with
independent, has the Board
a valuable channel of communication to discuss matters
E.4.5 appointed a Lead/Senior No
that may involve a conflict of interest for the board chair
Independent Director and has
which may include significant shareholders if there is
his/her role been defined?
a connection between them. The LID should not have
directorship tenure in the company that raises questions
as to the LID’s independence as set out in Guidance 2.6.h.
In a two-tier board the LID role could be assumed by a vice
chair.
Skills and Competencies
ICGN (2021) PRINCIPLE 3:
Composition and appointment
Does at least one non-executive
The Board should comprise a sufficient mix of directors Yes
director/commissioner have
with relevant knowledge, independence, competence, As stated in Annual Report for Fiscal Year
E.4.6 prior working experience in the
industry experience and diversity of perspectives to 2023, Board of Commissioners Profile
major sector that the company
generate effective challenge, discussion and objective section
is operating in?
decision-making in alignment with the company’s purpose,
long-term strategy and relevant stakeholders.
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LEVEL 2
BONUS ITEMS
Implementation
No Parameter Availability
Description
(B)A. Rights of shareholders
Right to participate effectively in and vote in general shareholders meeting and should be informed of the rules, including voting
(B)A.1
procedures, that govern general shareholders meeting.
G20/OECD Principles of Corporate Governance (2023):
Does the company II.C.6. The objective of facilitating shareholder participation suggests
practice real time that jurisdictions and/or companies promote the enlarged use of
Yes
secure electronic information technology in voting, including secure electronic voting in
(B)A.1.1 As stated in the Annual Report
voting in absentia at all listed companies. The principles recommend that voting by proxy
for Fiscal Year 2023.
general meetings of be generally accepted. Indeed, it is important to the promotion and
shareholders? protection of shareholders rights that investors can place reliance upon
directed proxy voting
(B)B.
Equitable treatment of shareholders
(B)B.1
Notice of AGM
G20/OECD Principles of Corporate Governance (2023):
II.C.1. Shareholders should be furnished with sufficient and timely
Does the company information concerning the date, location and agenda of general
release its notice of meetings, as well as full and timely information regarding the issues to
AGM (with detailed be decided at the meeting.
agendas and II.C.5 Effective shareholder participation in key corporate governance
(B)B.1.1 explanatory circulars), decisions, such as the nomination and election of board members No
as announced to the
Exchange, at least 28 ICGN (2021) PRINCIPLE 10:
days before the date of 10.3 Meeting Notice
the meeting? The board should ensure that the meeting agenda is posted on the
company’s website at least one month prior to the meeting taking
place.
(B)C. Sustainability and Resilience
(B)C.1
G20/OECD Principles of Corporate Governance (2023):
VI.A.4. If a company publicly sets a sustainability-related goal or target,
the disclosure framework should ensure that verifiable metrics are
disclosed to allow investors to assess the credibility and progress
toward meeting the announced goal or target.
ICGN (2021) PRINCIPLE 7:
7.5 Climate change
The board should assess the impact of climate change on the company
business model and how it will be adapted to meet the needs of a net
zero economy as part of a long-term strategy. This includes setting
Does the company
and disclosing targets to reduce carbon emissions and a period
disclose how it Yes
for achievement. Where climate change risks, whether physical or
(B).C.1.1 manages climate- As stated in the Annual Report
transitional, are identified as material and relevant, reporting should
related risks and for Fiscal Year 2023.
include discussion of the diligence process, strategy, metrics, targets
opportunities?
and initiatives used to manage the risks.
TCFD, Metrics and Targets
a. Disclose the metrics used by the organisation to assess climate-
related risks and opportunities in line with strategy and risk
management process
b. Disclose Scope 1, Scope 2, and if appropriate, Scope 3 GHG
emissions and related risks
c. Describe the targets used by the organisation to manage climate-
related risks and opportunities and performance against targets
TCFD, Metrik dan Target
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G20/OECD Principles of Corporate Governance (2023)
VI.A.5. Phasing in of requirements should be considered for
annual assurance attestations by an independent, competent and
qualified assurance service provider in accordance with high quality
international assurance standards in order to provide an external and
objective assessment of a company’s sustainability-related disclosure.
ICGN (2021) PRINCIPLE 7:
7.4 Sustainability reports
The board should provide sustainability reporting to reflect the
complexities inherent in a contemporary business by blending
financial, human and natural capital considerations in the context of
Does the company
a company’s current and future strategic direction. Such disclosures
disclose that its
should: f. be strengthened where possible by audit or independent Yes
Sustainability Report
(B).C.1.2 assurance that is carried out annually having regard to established As stated in the 2023 Fiscal Year
/ Sustainability
disclosure standards. Sustainability Report
Reporting is externally
assured?
GRI 2-5 External assurance
The organization shall: describe its policy and practice for seeking
external assurance, including whether and how the highest governance
body and senior executives are involved; If the organization’s
sustainability reporting has been externally assured:
i. provide a link or reference to the external assurance report(s) or
assurance statement(s);
ii. describe what has been assured and on what basis, including the
assurance standards used, the level of assurance obtained, and any
limitations of the assurance process;
iii. describe the relationship between the organization and the
assurance provider.
G20/OECD Principles of Corporate Governance (2023)
VI.B. Corporate governance frameworks should allow for dialogue
between a company, its shareholders and stakeholders to exchange
views on sustainability matters as relevant for the company’s business
Does the company
strategy and its assessment of what matters ought to be considered
disclose the
material.
engagement channel
Yes
with stakeholder
(B).C.1.3 GRI 2-29 Approach to stakeholder engagement As stated in the 2023 Fiscal Year
groups and how the
The organization shall describe its approach to engaging with Sustainability Report.
company responds
stakeholders, including:
to stakeholders’ ESG
1. the categories of stakeholders it engages with, and how they are
concerns?
identified;
2. the purpose of the stakeholder engagement;
3. ihow the organization seeks to ensure meaningful engagement
with stakeholders
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Description
G20/OECD Principles of Corporate Governance (2023):
VI.C. The corporate governance framework should ensure that boards
adequately consider material sustainability risks and opportunities
when fulfilling their key 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.
Does the company When fulfilling their key functions, boards are increasingly ensuring
have a unit / division that material sustainability matters are also considered. For instance,
Yes
/ committee who is boards may assess if and how sustainability matters affect companies’
(B).C.1.4 As stated in the Annual Report
specifically responsible risk profiles. Such assessments may also relate to key executive
for Fiscal Year 2023.
to manage the remuneration and nomination (e.g. whether targets integrated into
sustainability matters? executives’ compensation plans would be quantifiable, linked to
financially material risks and incentivise a long-term view) or whether a
board committee on sustainability would be useful.
ICGN (2021) PRINCIPLE 1:
1.1 Responsibilities
e. accountability for the governance of sustainability ensuring the
integration of human capital (particularly the workforce) and natural
capital management in strategy, innovation and risk;
G20/OECD Principles of Corporate Governance (2023)
VI.C. The corporate governance framework should ensure that boards
adequately consider material sustainability risks and opportunities
when fulfilling their key functions in reviewing, monitoring and guiding
governance practices, disclosure, strategy, risk management and
internal control systems, including with respect to climate-related
Does the company physical and transition risks.
disclose board
of directors/
ICGN (2021) PRINCIPLE 1: Yes
commissioners'
(B).C.1.5 1.1 Responsibilities As stated in the Annual Report
oversight of
f. overseeing the company’s risk assessment and management for Fiscal Year 2023.
sustainability-
related risks and (including relevant systemic risks such as climate change, ecological
opportunities? degradation, social inequality and digital transformation) that affect
sustainable value creation and preservation and reviewing policies
annually, or with any significant business change;
TCFD, Governance.
a. Describe the board’s oversight of climate-related risks and
opportunities.
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G20/OECD Principles of Corporate Governance (2023):
VI.C. When fulfilling their key functions, boards are increasingly
ensuring that material sustainability matters are also considered.
For instance, boards may assess if and how sustainability matters
affect companies’ risk profiles. Such assessments may also relate to
key executive remuneration and nomination (e.g. whether targets
integrated into executives’ compensation plans would be quantifiable,
linked to financially material risks and incentivise a long-term view) or
Does the company
how sustainability is approached by the board and its committees
disclose the linkage
between executive
ICGN (2021) PRINCIPLE 5:
directors and senior Yes
5.3 Performance measures
(B).C.1.6 management As stated in the Annual Report
In addition to financial performance metrics, quantifiable indicators
remuneration for Fiscal Year 2023.
that are material to the company’s sustainable value creation and
and sustainability
preservation, such as human capital and natural capital should be
performance for the
considered. Metrics guiding performance grants should be based on
previous year?
audited financial data, and, where possible, assured sustainability
indicators.
GRI 2-19 Remuneration Policies
The organization shall describe how the remuneration policies for
members of the highest governance body and senior executives relate
to their objectives and performance in relation to the management of
the organization’s impacts on the economy, environment, and people.
ICGN (2021) PRINCIPLE 4:
Corporate culture
Is the company’s
4.2 Whistleblowing
Whistle Blowing Yes
The board should ensure that the company has in place an
(B).C.1.7 System managed by As stated in the Annual Report
independent, confidential mechanism whereby a worker, supplier,
independent parties / for Fiscal Year 2023.
shareholder, or relevant stakeholder can (without fear of retribution)
institutions?
raise issues of particular concern with regard to potential or suspected
breaches of a company’s code of ethics or local law.
(B)D. Disclosure and transparency
Quality of Annual
(B)D.1
Report
G20/OECD Principles of Corporate Governance (2023):
Are the audited annual
IV.A.
financial report / Yes
IV.A.1. The financial and operating results of the company. Audited
(B)D.1.1 statement released As stated in the Annual Report
financial statements showing the financial performance and the
within 60 days from the for Fiscal Year 2023.
financial situation of the company (most typically including the balance
financial year end?
sheet, the profit and loss statement, the cash flow statement)
In this section, independent directors / commissioners, who have served for more than nine
Responsibilities of years or two terms of five years each (whichever is higher) in the same capacity, from their
(B)E.
the Board date of first appointment, will not be considered independent even if they are deemed to be
as such in their respective jurisdictions.
(B)E.1 Board Competencies and Diversity
Yes
Does the company have
As stated in the Annual
at least one female
(B)E.1.1 Report for Fiscal Year 2023,
independent director/
G20/OECD Principles of Corporate Governance (2023): the Company has 3 Women
commissioner?
V.E. Directors.
Does the company have V.E.4. Jurisdictions and companies should also consider additional
a policy and disclose and complementary measures to strengthen the female talent pipeline
measurable objectives throughout the company and reinforce other policy measures aimed at Yes
(B)E.1.2 for implementing its enhancing board and management diversity. As stated in the Annual Report
board diversity and for Fiscal Year 2023
report on progress in
achieving its objectives?
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(B)E.2 Board Structure
ICGN (2021) PRINCIPLE 2:
2.2 Independence levels
Is the Nominating The board should comprise a majority of independent non-executive
Committee directors as a general standard. This should be regarded as best
(B)E.2.1 comprise entirely of practice not only for companies with widely-held share ownership, No
independent directors/ but also for companies with concentrated share ownership and
commissioners? Subsidiaries. At a minimum, controlled companies should seek to link
board independence levels to the economic stake held by minority
shareholders.
G20/OECD Principles of Corporate Governance (2023)
V.D.6. Ensuring a formal and transparent board nomination and
election process. The board, with the support of a nomination
committee if established, has an essential role to play in ensuring
Does the Nominating that the nomination and election processes are respected. First, while
Committee undertake actual procedures for nomination differ among jurisdictions, the board
the process of has the responsibility to make sure that established procedures are Yes
(B)E.2.2 identifying the quality transparent and respected. Second, the board has a key role in defining As stated in the Annual Report
of directors aligned with the collective or individual profile of board members that the company for Fiscal Year 2023
the company's strategic may need at any given time, considering the appropriate knowledge,
directions? competencies and expertise to complement the existing skills of the
board. Third, the board or nomination committee has the responsibility
to identify potential candidates to meet desired profiles and propose
them to shareholders, and/or consider those candidates advanced by
shareholders.
(B)E.3 Board Appointments and Re-Election
Does the company use
professional search
firms or other external
sources of candidates G20/OECD Principles of Corporate Governance (2023):
(such as director V.D.6. The board or nomination committee has the responsibility to
(B)E.3.1 databases set up by identify potential candidates to meet desired profiles and propose No
director or shareholder them to shareholders, and/or consider those candidates advanced by
bodies) when searching shareholders.
for candidates to the
board of directors/
commissioners?
(B)E.4 Board Structure & Composition
Do independent non- G20/OECD Principles of Corporate Governance (2023):
executive directors/ V.E.1. Boards should consider assigning a sufficient number of
commissioners make independent board members capable of exercising independent
Yes
up more than 50% of judgement to tasks where there is a potential for conflicts of interest.
(B)E.4.1 As stated in the Annual Report
the board of directors/ Examples of such key responsibilities are ensuring the integrity of
for Fiscal Year 2023
commissioners for financial and other corporate reporting, the review of related party
a company with transactions, and nomination and remuneration of board members and
independent chairman? key executives
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(B)E.5 Risk Oversight
G20/OECD Principles of Corporate Governance (2023):
V.D.2. When fulfilling these key functions, the board should ensure
that material sustainability matters are considered. With a view to
Does the company
increasing resilience, boards should also ensure that they have
disclose that its Board
adequate processes in place within their risk management frameworks
identified key risk in
to deal with significant external company relevant risks, such as health
relation to information
crises, supply chain disruptions and geopolitical tensions. These
technology including
frameworks should work ex ante (as companies should foster their Yes
disruption, cyber
(B)E.5.1 resilience in the event of a crisis) and ex post (as companies should be As stated in the Annual Report
security, and disaster
able to set up crisis management processes at the onset of a sudden for Fiscal Year 2023
recovery, to ensure that
negative event). Of notable importance is the management of digital
such risks are managed
security risks, which are dynamic and can change rapidly. Risks may
and integrated into the
relate, among other matters, to data security and privacy, the handling
overall risk management
of cloud solutions, authentication methods, and security safeguards
framework?
for remote personnel working on external networks. As with other
risks, these risks should be integrated more broadly within the overall
cyclical company risk management framework.
(B)E.6 Board Performance/Commisioners
ICGN (2021) PRINCIPLE 6:
6.5 Risk Committee
While ultimate responsibility for a company’s risk management
Does the company have approach rests with the full board, having a risk committee can be an Yes
(B)E.6.1 a separate board level effective mechanism to bring the transparency, focus and independent As stated in the Annual Report
Risk Committee? judgement needed to oversee the company’s approach to risk for Fiscal Year 2023
management and internal controls. A risk committee, and the board
more generally, should be informed through the company’s enterprise-
wide internal control and risk management system.
LEVEL 2
PENALTY
Implementation
No. Parameter Availability
Description
(P)A. Rights of shareholders
(P)A.1 Basic shareholder rights
Did the company fail or
neglect to offer equal G20/OECD P
(P)A.1.1 treatment for share rinciples of Corporate Governance (2023): No
repurchases to all II.A.
shareholders?
Shareholders, including institutional shareholders, should be allowed to consult with each other on issues concerning their basic
(P)A.2
shareholder rights as defined in the Principles, subject to exceptions to prevent abuse.
Is there evidence of
barriers that prevent G20/OECD Principles of Corporate Governance (2023):
shareholders from II.D. Shareholders, including institutional shareholders, should be allowed to
(P)A.2.1 No
communicating or consult with each other on issues concerning their basic shareholder rights as
consulting with other defined in the Principles, subject to exceptions to prevent abuse
shareholders?
Right to participate effectively in and vote in general shareholders meeting and should be informed of the rules, including voting
(P)A.3
procedures, that govern general shareholders meeting.
Did the company include
any additional and
(P)A.3.1 unannounced agenda G20/OECD Principles of Corporate Governance (2023): II.C.2 No
item into the notice of
AGM/EGM?
Did the company include
any additional and
(P)A.3.2 unannounced agenda G20/OECD Principles of Corporate Governance (2023): II.C. No
item into the notice of
AGM/EGM?
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No. Parameter Availability
Description
Capital structures and arrangements that enable certain shareholders to obtain a degree of control disproportionate to their equity
(P)A.4
ownership should be disclosed.
Did the company fail to disclose the existence of:
(P)A.4.1 Shareholders agreement? No
G20/OECD Principles of Corporate Governance (2023):
(P)A.4.2 Voting cap? No
II.D.
(P)A.4.3 Multiple voting rights? No
A.5 Capital structures and arrangements that enable certain shareholders to obtain a degree of control disproportionate to their
(P)A.5
equity ownership should be disclosed.
G20/OECD Principles of Corporate Governance (2023):
IV.A.3. Some capital structures such as pyramid structures, cross-shareholdings
and shares with limited or multiple voting rights allow shareholders to exercise
a degree of control over the corporation disproportionate to their equity
ownership in the company.
Company groups are often complex structures that involve several layers
of subsidiaries, including across different sectors and jurisdictions. These
Is a pyramid ownership
structures may limit the ability of non-controlling shareholders of the parent
structure and/ or cross
(P)A.5.1 and Subsidiaries to influence corporate policies and understand the risks
holding structure
involved, and may allow controlling shareholders to extract private benefits
apparent?
from group companies
Given the potential of these mechanisms to redistribute the influence of
shareholders on company policy, and also its relevance for the enforcement of
takeover regulation, the disclosure of such capital structures, group structures
and their control arrangements should be required. Disclosure about such
schemes also allows shareholders, debtholders and potential investors to make
better informed decisions.
(P)B. Equitable treatment of shareholders
(P)B.1 Insider trading dan transaksi pribadi yang merugikan tidak diperbolehkan
G20/OECD Principles of Corporate Governance (2023):
III.E. Institutional investors, stock markets, and other intermediaries
Has there been any III.E.3. Insider trading and market manipulation should be prohibited and the
conviction of insider applicable rules enforced.
trading involving
(P)B.1.1 directors/commissioners, ICGN (2021) PRINCIPLE 4: No
management and 4.4 Employee share dealing
employees in the past three The board should develop clear rules regarding any trading by directors and
years? employees in the company’s own securities. Individuals should not benefit
directly or indirectly from knowledge which is not generally available to the
market.
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No. Parameter Availability
Description
(P)B.2 Protecting minority shareholders from abusive action
G20/OECD Principles of Corporate Governance (2023):
III. Institutional investors, stock markets, and other intermediaries
III.E. Insider trading and market manipulation should be prohibited and the
applicable rules enforced.
ICGN (2021) PRINCIPLE 9:
9.3 Conflicts of interest
Has there been any cases The board should ensure that policies and procedures on conflicts of interest
of non compliance with the are established, understood and implemented by directors, management,
laws, rules and regulations workers and other relevant parties, including members of related business
(P)B.2.1 No
pertaining to material groups. If a director has an interest in a matter under consideration by the
related party transactions in board, then the director should promptly declare such an interest and be
the past three years? precluded from voting on the subject or exerting influence
9.4 Related party transactions
The board should develop, adopt and disclose a related party transactions (RPT)
Policy and have a robust process for approving, reviewing and monitoring RPTs
and any inherent conflicts of interest. This includes establishing a committee of
independent directors, either as a separate committee, or an existing committee
comprised of independent directors, for example the audit committee.
Were there any RPTs
that can be classified as
G20/OECD Principles of Corporate Governance (2023):
financial assistance (i.e
II.G. Minority shareholders should be protected from abusive actions by, or in the interest of, controlling
(P)B.2.2 not conducted at arms
shareholders acting either directly or indirectly, and should have effective means of redress. Abusive
length) to entities other
selfdealing should be prohibited.
than wholly-owned
Subsidiaries?
(P)C. Role of stakeholders
(P)C.1 The rights of stakeholders that are established by law or through mutual agreements are to be respected.
G20/OECD Principles of Corporate Governance (2023):
IV.D. The rights of stakeholders that are established by law or through mutual
Have there been any agreements are to be respected.
violations of any laws
pertaining to labour/ (8) Companies are also well advised to establish and ensure the effectiveness of
(P)C.1.1 employment/ consumer/ internal controls, ethics, and compliance programmes or measures to comply No
insolvency/ commercial/ with applicable laws, regulations and standards, including statutes criminalising
competition or the bribery of foreign public officials, as required under the OECD Anti-Bribery
environmental issues? Convention, and other forms of bribery and corruption. Moreover, compliance
must also relate to other laws and regulations such as those covering securities,
taxation, competition, and work and safety conditions.
Where stakeholders participate in the corporate governance process, they should have access to relevant, sufficient and reliable
(P)C.2 information on a timely and regular basis.
Has the company faced any
sanctions by regulators G20/OECD Principles of Corporate Governance (2023):
for failure to make IV.D.4. Where stakeholders participate in the corporate governance process,
(P)C.2.1 No
announcements within the they should have access to relevant, sufficient and reliable information on a
requisite time period for timely and regular basis.
matearial events?
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Implementation
No. Parameter Availability
Description
G20/OECD Principles of Corporate Governance (2023):
VI.C. Boards should ensure that companies’ lobbying activities are coherent
with their sustainability-related goals and targets.
Is there any evidence that Boards should effectively oversee the lobbying activities management
(P).C.2.2 the company is engaging in conducts and finances on behalf of the company, in order to ensure that No
greenwashing activities? management gives due regard to the long-term strategy for sustainability
adopted by the board. For instance, lobbying against any carbon pricing
policy may be expected to increase a company’s short-term profits but not be
in line with the company’s goal to make an orderly transition to a low carbon
economy.
(P)D. Disclosure and transparency
Sanctions from regulator on Implementation
(P)D.1 Guiding Reference
financial reports Description
Did the company receive G20/OECD Principles of Corporate Governance (2023):
(P)D.1.1 a "qualified opinion" in its IV: Disclosure and Transparency No
external audit report? IV.B. Information should be prepared and disclosed in accordance with
internationally recognised accounting and disclosure standards.
Did the company receive
IV.C. An annual external audit should be conducted by an independent,
(P)D.1.2 an "adverse opinion" in its No
competent and qualified auditor in accordance with internationally recognised
external audit report?
auditing, ethical and independence standards in order to provide reasonable
Did the company receive a assurance to the board and shareholders on whether the financial statements
(P)D.1.3 "disclaimer opinion" in its are prepared, in all material respects, in accordance with an applicable financial No
external audit report? reporting framework.
ICGN (2021) PRINCIPLE 8:
Has the company in the past 8.2 External audit
year revised its financial The board should establish formal procedures to ensure an effective and
(P)D.1.4 statements for reasons independent external audit of the company’s financial statements to provide No
other than changes in assurance to shareholders and relevant stakeholders around a company’s
accounting policies? financial position, performance and prospects. The external auditor’s direct
reporting relationship and accountability should be to the independent audit
committee.
(P)E.
Responsibilities of the Board
(P)E.1 Compliance with listing rules, regulations and applicable laws
G20/OECD Principles of Corporate Governance (2023):
VI.D.8. Ensuring the integrity of the corporation’s accounting and reporting
systems for disclosure, including the independent external audit, and that
appropriate control systems are in place, in compliance with the law and
relevant standards.
Is there any evidence
that the company has not Companies are also well advised to establish and ensure the effectiveness of
(P)E.1.1 complied with any listing internal controls, ethics, and compliance programmes or measures to comply
No
rules and regulations apart with applicable laws, regulations and standards, including statutes criminalising
from disclosure rules over the bribery of foreign public officials, as required under the OECD Anti-Bribery
the past year? Convention, and other forms of bribery and corruption. Moreover, compliance
must also relate to other laws and regulations such as those covering securities,
taxation, competition, and work and safety conditions. Other laws that may
be applicable include those relating to human rights, the environment, fraud
and money laundering. Such compliance programmes will also underpin the
company’s code of ethics.
Have there been any
UK CODE (JULY 2018)
instances where non-
Provision 8. Where directors have concerns about the operation of the board or
executive directors/
(P)E.1.2 the management of the company that cannot be resolved, their concerns should
commissioner have No
be recorded in the board minutes. On resignation, a non-executive director
resigned and raised any
should provide a written statement to the chair, for circulation to the board, if
issues of governance-
they have any such concerns.
related concerns?
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Implementation
No. Parameter Availability
Description
(P)E.2 Board structure
Does the Company have
any independent directors/
commissioners who have
served for more than nine
ICGN (2021) PRINCIPLE 3:
years or two terms of five
3.4 Tenure
years each (which ever
Independent non-executive directors should serve for an appropriate length of
is higher) in the same
time to ensure they contribute an impartial perspective to board discussion and
(P)E.2.1 capacity?
decision-making. Term limits, where they exist, and the identity of directors who No
have exceeded such limits (and thus no longer deemed independent) should be
The five years term must
disclosed. Director tenure should be reviewed by the Nomination Committee
be required by legislation
annually and director reelection contingent on a satisfactory evaluation of his or
which pre-existed before
her contribution to the board.
the introduction of
the ASEAN Corporate
Governance Scorecard in
2011
Did the company fail
ICGN (2021) PRINCIPLE 2:
to correctly identify the
2.6 Independence criteria
(P)E.2.2 description of all their
The board should identify in the annual report the names of the directors No
directors as independent,
considered by the board to be independent and who are able to exercise
non-executive, and
independent judgment free from any external influence.
executive?
Does the company G20/OECD Principles of Corporate Governance (2023):
have any independent V.E.3. Board members should be able to commit themseLves effectively to
directors/nonexecutive/ their responsibilities. Service on too many boards or committees can interfere
(P)E.2.3 commissioners who serve with the performance of board members. Some jurisdictions have limited No
on a total of more than five the number of board positions that can be held. Specific limitations may be
boards of publicly-listed less important than ensuring that members of the board enjoy legitimacy and
companies? confidence in the eyes of shareholders
(P)E.3 External Audit
G20/OECD Principles of Corporate Governance (2023)
IV.C. An annual external audit should be conducted by an independent, competent
and qualified auditor in accordance with internationally recognised auditing,
ethical and independence standards in order to provide reasonable assurance to
the board and shareholders on whether the financial statements are prepared,
in all material respects, in accordance with an applicable financial reporting
framework.
Provision of non-audit services by the external auditor to a company can
impair their independence and might involve them auditing their own work
Is any of the directors or
or present other threats to independence. To deal with such potential threats,
senior management a
some jurisdictions require the disclosure of payments to external auditors for
former employee or partner
(P)E.3.1 nonaudit services. Examples of other provisions designed to promote external No
of the current external
auditor independence include a ban or severe limitation on the nature of non-
auditor (in the past 2
audit work which can be undertaken by an auditor for their audit client; periodic
years)?
communications to the audit committee discussing the nature, timing and fees of
the non-audit work (including the approval of such work) as well as relationships
that may threaten auditor independence; mandatory rotation of auditors (either
partners or in some cases the audit company); a fixed tenure for auditors; joint
audits; a temporary ban on the employment of an exauditor by the audited
company; and prohibiting auditors or their dependents from having a financial
stake or management role in the companies they audit. Some jurisdictions take
a more direct regulatory approach and limit the percentage of non-audit income
that the auditor can receive from a particular client or limit the total percentage of
auditor income that can come from one client.
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No. Parameter Availability
Description
(P)E.4 Board structure and composition
G20/OECD Principles of Corporate Governance (2023):
V.E. The board should be able to exercise objective independent judgement on
corporate affairs. In jurisdictions with single tier board systems, the objectivity of
the board and its independence from management may be strengthened by the
separation of the role of chief executive and chair. Separation of the two posts
is regarded as good practice, as it can help to achieve an appropriate balance of
power, increase accountability and improve the board’s capacity for decision-
making independent of management. The designation of a lead director who is
independent of management is also regarded as a good practice alternative in
some jurisdictions if that role is defined with sufficient authority to lead the board
Has the chairman been the
in cases where management has clear conflicts
(P)E.4.1 company CEO in the last No
three years?
ICGN (2021) PRINCIPLE 2:
2.5 CEO succession to Chair
The practice of a company’s retiring CEO remaining on the board as a director
should be discouraged, regardless of any cooling off period, or in the event this
practice does take place, the retiring CEO should not serve on board committees
that require independent representation. If, exceptionally, the board decides that
a retiring CEO should succeed to become chair, the board should consult with
shareholders in advance setting out a convincing rationale and provide detailed
explanation in the annual report. Unless there are extraordinary circumstances,
there should be a break in service between the roles (e.g., a period of two years).
UK CODE (JULY 2018)
Provision 34. Levels of remuneration for the chair and all non-executive directors
should reflect the time commitment and responsibilities of the role. Remuneration
for all non-executive directors should not include share options or other
performance-related elements.
ASX CODE (FEB 2019)
Box 8.2: Suggested guidelines for Non-executive director remuneration
Composition: non-executive directors should be remunerated by way of cash fees,
superannuation contributions and non-cash benefits in lieu of fees (such as salary
sacrifice into superannuation or equity).
Do non-executive directors/
Fixed remuneration: levels of fixed remuneration for non-executive directors Yes, Board of
commissioners receive
(P)E.4.2 should reflect the time commitment and responsibilities of the role. Directors receive
options, performance shares
share options
or bonuses?
Performance-based remuneration: nonexecutive directors should not receive
performance-based remuneration as it may lead to bias in their decision-making
and compromise their objectivity
Equity-based remuneration: it is generally acceptable for non-executive directors
to receive securities as part of their remuneration to align their interests with the
interests of other security holders.80 However, nonexecutive directors generally
should not receive options with performance hurdles attached or performance
rights as part of their remuneration as it may lead to bias in their decision-making
and compromise their objectivity
Termination payments: non-executive directors should not be provided with
retirement benefits other than superannuation.
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APPENDIX
Implementation
No Parameter Ketersediaan
Description
Do shareholders have the right to participate in:
G20/OECD (2015) Principle II
Yes
(B) Shareholders should be sufficiently informed about, and have the right to
Amendments to the As stated in Article 28 of
A.2.1 approve or participate in, decisions concerning fundamental corporate changes
company's constitution? the Company's Articles of
such as: (1) amendments to the statutes, or articles of incorporation or similar
Association.
governing documents of the company.
Yes
As stated in Article 4
The authorisation of G20/OECD (2015) Principle II (B):
A.2.2 paragraph (5) of the
additional shares? (2) the authorisation of additional shares.
Company's Articles of
Association, Yes, as stated.
The transfer of all or Yes
G20/OECD (2015) Principle II (B):
substantially all assets, As stated in Article 12
(3) extraordinary transactions, including the transfer of all or substantially all
A.2.3 which in effect results paragraph (7) of the
assets, that in effect result in the sale of the company
in the sale of the Company's Articles of
G20/OECD (2015) Prinsip II
company? Association.
OECD Principle II
E. All shareholders of the same series of a class should be treated equally. Capital
structures and arrangements that enable certain shareholders to obtain a degree
of influence or control disproportionate to their equity ownership should be
disclosed. 1. Within any series of a class, all shares should carry the same rights.
Yes
All investors should be able to obtain information about the rights attached to all
As stated in the rules
series and classes of shares before they purchase. Any changes in economic or
of the Annual GMS and
Does the company's voting rights should be subject to approval by those classes of shares which are
Extraordinary GMS and
ordinary or common negatively affected.
B.1.1 Annual Report for Fiscal
shares have one vote for
Year 2023 in the General
one share? ICGN Principle 9.1 Share classes
Meeting of Shareholders and
Sufficient information about the material attributes of all of the company’s classes
have been published on the
and series of shares should be disclosed on a timely basis. Ordinary or common
Company's website.
shares should feature one vote for each share. Divergence from a ‘one-share, one-
vote’ standard which gives certain shareholders power disproportionate to their
economic interests should be disclosed and explained. Dual class share structures
should be kept under review and should be accompanied by commensurate extra
protections for minority shareholders, particularly in the event of a takeover bid.
OECD Principle III
Does the company have
E. Insider trading and market manipulation should be prohibited and the
policies and/or rules
applicable rules enforced.
prohibiting directors/
Yes
commissioners and
B.3.1 ICGN Principle 4. Corporate Culture As stated in the Annual
employees to benefit
4.5 Employee share dealing Report for Fiscal Year 2023
from knowledge which
There should be clear rules regarding any trading by directors and employees in
is not generally available
the company’s own securities. Individuals should not benefit directly or indirectly
to the market?
from knowledge which is not generally available to the market.
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APPENDIX
Implementation
No Parameter Ketersediaan
Description
OECD Principle II
F. Related-party transactions should be approved and conducted in a manner that
ensures proper management of conflict of interest and protects the interest of the
company and its shareholders.
1. Conflicts of interest inherent in related-party transactions should be addressed.
2. Members of the board and key executives should be required to disclose to the
Does the company
board whether they, directly, indirectly or on behalf of third parties, have a material
have a policy
interest in any transaction or matter directly affecting the corporation.
requiring directors /
Yes
commissioners to
B.4.1 ICGN Principle As stated in the Annual
disclose their interest
9.3 Conflicts of interest Report for Fiscal Year 2023.
in transactions and
Policies and procedures on conflicts of interest should be established, understood
any other conflicts of
and implemented by directors, management, employees and other relevant
interest?
parties. If a director has an interest in a matter under consideration by the board,
then the director should promptly declare such an interest and be precluded from
voting on the subject or exerting influence.
9.4 Related party transactions The process for reviewing and monitoring related
party transactions should be disclosed. For significant transactions, a committee of
independent directors should be established to vet and approve the transaction.
G20/OECD PRINCIPLE VI: Responsibilities of the Board
(E) The board should be able to exercise objective independent judgement on
corporate affairs. 3. Board members should be able to commit themselves
effectively to their responsibilities. Service on too many boards can interfere with
Attendance details
the performance of board members. Some countries have limited the number of
of each director/
board positions that can be held. Specific limitations may be less important than Yes
commissioner in all
D.2.6 ensuring that members of the board enjoy legitimacy and confidence in the eyes As stated in the Annual
directors/commissoners
of shareholders. Disclosure about other board memberships to shareholders is Report for Fiscal Year 2023.
meetings held during
therefore a key instrument to improve board nominations. Achieving legitimacy
the year
would also be facilitated by the publication of attendance records for individual
board members (e.g. whether they have missed a significant number of meetings)
and any other work undertaken on behalf of the board and the associated
remuneration.
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Implementation Of Corporate
Governance Principles For Banks
According To Basel Committee On
Banking Supervision Standards
The standard implementation of corporate governance principles for banks issued by the Basel Committee on Banking
Supervision includes 12 principles. The implementation at BNI was as follows:
Principle Explanation Implementation at BNI
The Board of
Commissioners
responsibilities
The Board of Commissioners has duties, responsibilities and authorities as stipulated in the Work
include: approval
Principle 1 Board Guidelines and Rules of the Board of Commissioners of PT Bank Negara Indonesia (Persero) Tbk,
and supervision of
of Commissioners which was ratified through the PT Bank Negara Indonesia (Persero) Tbk Board of Commissioners
the implementation
Responsibilities Decree of No.KEP/049/DK/2017 dated October 26, 2017 concerning Guidelines and Working Rules for
of business strategy,
the PT Bank Negara Indonesia Tbk Board of Commissioners
structure and
governance mechanisms
and corporate culture
Members of the Board
of Commissioners be
qualified in accordance
with their duties
and responsibilities,
Each member of the BNI Board of Commissioners is qualified according to their duties and
both individually and
Principle 2 Board responsibilities, both individually and collegially as stipulated in the Company’s Articles of
collegially. The Board
of Commissioners Association, which states that the requirements for members of the Board of Commissioners must
of Commissioners
Qualifications and comply with the provisions of the Law on Limited Liability Companies, laws and regulations in the
must understand its
Composition Capital Market sector, and other applicable laws and regulations related to the Company’s business
role in supervising and
activities
implementing corporate
governance, and being
able to carry out sound
and objective decision
making
The Board of
In the BNI Governance Structure, the duties and responsibilities of the Board of Commissioners
Commissioners must
is supported by Board of Commissioners’ Supporting Organs consisting of the Secretary to
Principle 3 Board establish appropriate
the Board of Commissioners, the Audit, Remuneration and Nomination Committee, the Risk
of Commissioners governance structures
Monitoring Committee, and the Integrated Governance Committee. Supporting Organs of the
Structure and and practices for
Board of Commissioners are appointed and responsible to the Board of Commissioners. The Board
Mechanism carrying out their duties,
of Commissioners regularly/periodically reviews and evaluates the effectiveness of the Board of
and periodically review
Commissioners supporting organs.
their effectiveness.
Under the direction and
supervision of the Board
of Commissioners,
Good corporate governance mechanisms at BNI have been running well and effectively and are
the Board of Directors
in accordance with laws and regulations and the best standards for implementing governance
manages the Bank’s
that apply nationally and globally, where the Board of Commissioners functions to supervise the
activities in accordance
Principle 4 Board management of the Company by the Board of Directors and the Board of Directors has the duty of
with the business
of Directors managing the company in accordance with the principles of good corporate governance. All policies
strategy, risk appetite,
underlying BNI’s operational activities must obtain approval from the Board of Commissioners. The
remuneration policies
governance mechanism effectiveness has had a positive impact on achieving targets and improving
and other policies that
the Bank’s performance
have been approved
by the Board of
Commissioners.
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Principle Explanation Implementation at BNI
Within a business
group, the Board of
Commissioners of the
Parent Company has
overall responsibility
for the Business Group As a Holding Company with 6 (six) subsidiary companies, BNI implements Integrated Governance,
and for ensuring the Integrated Risk Management, and Integrated Minimum Capital Requirements. The BNI Board
establishment and of Commissioners has also formed an Integrated Governance Committee that consists of
Principle 5 implementation of clean representatives from all member entities of the Financial Conglomerate.
Business Group governance practices
Governance related to the structure, BNI as the Holding Company also issues Integrated Governance Guidelines, Integrated Risk
Structure business and risks of Management Policies and frameworks, Integrated Compliance Guidelines and Internal Audit, and
business groups and other related policies. These policies are applied to all member companies of the BNI Financial
entities. The Board of Conglomerate as long as they do not conflict with regulations that govern each company more
Commissioners and specifically.
Board of Directors
must understand the
organizational structure
of the Business Group
and the risks it faces.
BNI's risk management strategy is carried out in an integrated manner with business strategy. The
implementation of risk management is proactive and forward looking with the aim of maximizing
added value for shareholders, managing capital comprehensively, and ensuring profitability and
sustainable business growth.
BNI has a Risk Management Organ Structure which is presented as follows:
Board of Commissioners
Audit Committee
Risk Monitoring Committee
Nomination and Remuneration Committee
Board of Directors Integrated Governance Committee
President director
Vice President director
Risk Management
The Bank must Director in Charge Committee (Non-
of Risk Management Structural)
have a qualified risk Director
and Integrated Risk
Principle 6 Risk management function, Management Function
Management that is independent, has Integrated Risk
Function quality resources and Management
Committee (Non-
has access to the Board Structural)
of Commissioners.
Risk Management Work
Unit, also as Integrated
Risk Management
Work Unit
Financial Services
Institution, Member
of BNI Financial
Conglomeration
The Enterprise Risk Management (ERM) Division acts as a Risk Management Work Unit (SKMR) and
Integrated Risk Management Work Unit (SKMRT). Based on its organizational structure, the Enterprise
Risk Management Division is under and directly responsible to the Director of Risk Management who
oversees the Risk Management function and the Integrated Risk Management function.
In carrying out its functions, the Risk Management Work Unit can escalate problems that occur to the
Risk Management & Anti-Fraud Committee, Risk Management Sub-Committee (KRA-RMC) or the
Director in charge of the Risk Management function. Meanwhile, the Integrated Risk Management
Work Unit escalates problems to the Integrated Risk Management Committee or the Director in
charge of the Integrated Risk Management function.
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Principle Explanation Implementation at BNI
BNI implements a risk management process including a continuous process of identifying,
measuring, monitoring and controlling risks for all material risk factors supported by a Risk
Management Information System.
The risk identification process is carried out proactively to analyze the source, the level of possibility
of risk arising, and the impact experienced by the company. The things to pay attention to in the risk
identification process are:
1. Identification of all risks is carried out periodically;
2. Have a method or system to identify risks for all BNI products and business activities;
3. Specifically identify risks for new products and activities, before new products/activities are
Risks must be introduced or implemented.
identified, monitored The risk measurement process is carried out to determine the magnitude of risk exposure as
and controlled for all a reference in controlling risk and meeting Capital Adequacy. Risk measurement is carried out
Bank activities. The quantitatively and/or qualitatively according to the measurement method determined by the
Principle 7 risk management regulator or by using internal methods for methods that have not been specifically determined. Risk
Identification of and internal control measurement at BNI is also equipped with stress testing for credit risk, market risk and liquidity risk
Risk Monitoring infrastructure quality to anticipate extreme conditions.
Management must be keep up with
changes in the Bank’s The risk monitoring process is carried out to ensure that risks have been managed properly, including
risk profile, external risk through monitoring the mitigation and risk limits that have been set. Risk monitoring is carried out
conditions and industry both by the Operational Work Unit (Risk Taking Unit) as the risk owner and by the Risk Management
practices. Work Unit as the Risk Control Unit.
The risk control process carried out by BNI aims to manage risks that could disrupt the continuity of
the company's business. The risk control strategy carried out by BNI is reducing risk (risk mitigation),
accepting risk (risk acceptance), avoiding risk (risk avoidance), and transferring risk (risk transfer).
In addition, BNI has also developed a Risk Management Information System to support the
implementation of risk identification, measurement, monitoring and control processes, and ensure
the availability of accurate, complete, informative, timely and reliable information so that it can be
used in the decision-making process by Management to anticipate changes in the Bank's risk profile,
industry practices and external risk conditions.
In implementing risk management in the company, BNI considers the need for alignment between
strategy and business objectives with risk management strategy and risk appetite. The risk
management strategy consists of 4 (four) main components, namely:
1. The level of risk to be taken (risk appetite) and risk tolerance (risk tolerance);
2. Risk management principles and policies;
3. Risk governance;
Effective implementation
4. Type of risk exposure and market conditions.
of risk governance
requires accurate risk
The governance for determining risk management strategies consists of:
communication within
Principle 8 Risk 1. The risk management strategy is one of the bases (references) in determining the business
the Bank between
Communication strategy outlined in the BNI Bank Business Plan (RBB) which is determined annually and
the organization, and
submitted to the Regulator;
through reporting to the
2. The risk management strategy is prepared and prepared by the Risk Management Work Unit,
Board of Commissioners
decided by the Board of Directors through the Risk Management & Anti-Fraud Committee
and Directors.
Meeting for Risk Management and approval is sought from the Board of Commissioners.
The risk management strategy is communicated by the Board of Directors to Divisions/Work Units
and reviewed periodically in line with changes in business strategy, taking into account economic
conditions, banking business, changes in regulations by regulators and their impact on the Bank's
financial performance.
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Principle Explanation Implementation at BNI
The Board of
Commissioners is
responsible for
overseeing management
related to the Bank’s
compliance risk. The
Board of Commissioners The Board of Commissioners supervisory function on the Bank’s compliance risk is carried out by the
Principle 9 must establish a Risk Monitoring Committee, in relation to the application of the precautionary principle, to ensure
Compliance compliance function and that all Bank activities and policies have been carried out in accordance with the applicable laws and
provide approval for regulations. The Board of Commissioners regularly reviews and evaluates the compliance function
policies and processes
for identifying,
assessing, monitoring
and reporting, and
providing advice on
compliance risks.
The internal audit
function must report
independent assurance
activities to the Board
of Commissioners and BNI already has an internal audit work unit, which is carried out by Internal Audit, with the main task
Principle 10 must support the Board of carrying out assurance and consulting to provide added value and improvement to the quality of
Internal Auditing of Commissioners and control, risk management and corporate governance, independently and objectively, as described in
the Board of Directors in this Annual Report in the about Internal Audit section.
encouraging an effective
governance process and
the long term health of
the Bank.
The Bank’s remuneration
structure must support BNI has a Nomination and Remuneration Committee whose formation and functions are in
Principle 11
the Application of accordance with applicable laws and regulations, so that the remuneration policies support the
Compensation
corporate governance implementation of corporate governance and risk management.
and risk management.
The Bank’s governance
implementation must
be carried out in a
Principle 12 BNI has a high commitment to applying the corporate governance principles, including the
transparent manner
Disclosure and transparency principle. BNI always prioritizes disclosure and transparency about the Company to
to Shareholders,
Transparency shareholders and other stakeholders in accordance with applicable rules and regulations.
Depositors, other
relevant Stakeholders
and Market Participants.
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1072
Commitment and Policies
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Social and Environmental
Responsibility Commitment
and Policies
As a state-owned enterprises (SOEs) playing a role as a components, guided by applicable laws and regulations,
development agent, PT Bank Negara Indonesia (Persero) namely:
Tbk, or BNI, is committed to consistently contribute to 1. 2007 Law No. 40 concerning Limited Liability
facilitating the economy and accelerating the achievement of Companies;
Sustainable Development Goals (SDGs), which have become 2. 2012 Government Regulation No. 47 concerning Social
a worldwide concern and also the agenda of Indonesian and Environmental Responsibility in Limited Liability
Government, one of which is through the implementation Companies;
of Social and Environmental Responsibility (SER) programs 3. Minister of SOEs Regulation of the Republic of
and activities. Indonesia No. PER-1/MBU/03/2023 dated March 03,
2023 concerning Special Assignments and Social and
State-owned Enterprise’s Social and Environmental Environmental Responsibility Programs for State-
Responsibility Program, also known as SOEs SER Owned Enterprises.
Program, is an activity that represent SOEs’ commitment 4. OJK Regulation No. 51/POJK.03/2017 dated July 18,
and dedication to sustainable development by providing 2017 concerning the Implementation of Sustainable
economic, social, environmental, legal, and governance Finance for Financial Services Institutions, Issuers and
benefits based on more integrated, directed, measurable, Public Companies;
and accountable are part of the company’s business 5. Bank Internal Guidelines.
strategy, inline with Minister of SOEs Regulation No.
PER-1/MBU/03/2023 concerning Special Assignments Following relevant laws and regulations, BNI has establised
also Social and Environmental Responsibility Programs policies used as basis for implementing compliance with
for SOEs. information disclosure on the impact of Bank’s business
decision and activities on society and the environment
BNI’s SER Program is created in accordance with the Bank’s via transparent and ethical behaviour. BNI’s SER Program
Mission and Environmental, Social, and Governance (ESG) policies include:
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1. Corporate Guidelines No. IN/924/KMP/001 dated January The BNI’s SER Program is carried out systematically and
03, 2022 concerning the Social and Environmental in an integrated manner to ensure the implementation,
Responsibility (SER) program; achievement of success, and impact management in
2. Corporate Guidelines on Business Banking Credit accordance with Program priorities and/or objectives.
BUKU I Corporate Segment for customer credit risk Thus, BNI manages SER Program through the following
analysis that regulates the requirements for AMDAL stages:
or PROPER (Company Rating Assessment Program in 1. Planning;
Environmental Management) BPP No. IN/690/PGV/001 2. Implementation;
dated December 20, 2018; 3. Controlling; dan
3. Corporate Guidelines on Community Development 4. Reporting.
Management No. IN/341/KMP/001 dated July 17, 2017;
4. Corporate Guidelines on Environmentally Friendly
Lifestyle No. IN/418/KMP/001 dated September 12, 2017.
BNI’ SER Program Management Stages
Planning Implementation Controlling Reporting
BNI’s SER Program Objectives BNI’s SER Main Pillars
According to the Minister of State-Owned Enterprises of the BNI’s SER program is also carried out with reference to 4
Republic of Indonesia Regulation No. PER-1/MBU/03/2023 (four) main pillars:
dated March 03, 2023 concerning Special Assignments 1. Social, to achieve fair and equal fulfilment of essential
and Social and Environmental Responsibility Programs for human rights in order to increase welfare for the entire
State-Owned Enterprises, BNI’s SER Program objectives are: community;
1. Providing benefits for economic development, social 2. Environment, for sustainable management of natural
development, environmental development as well as resources, and the environment as a support for all life;
legal and corporate governance development; 3. Economy, to achieve quality economic growth through
2. Contributing to the creation of added value for the sustained employment and business opportunities,
Company with integrated, targeted, measurable, and innovation, inclusive industry, adequate infrastructure,
accountable principles; affordable clean energy, and supported by partnerships;
3. Fostering micro and small businesses to be more and
resilient and independent, as well as the communities 4. Law and governance: to provide legal certainty and
around the company. effective, transparent, accountable, and participatory
government in order to ensure security stability and
BNI’s SER Program Principles a law-based state.
BNI’s SER Program is carried out by applying the following
principles: The four main pillars cover 17 Sustainable Development
1. Integrated, namely based on risk analysis and business Goals: (1) No Poverty; (2) Zero Hunger; (3) Good Health
processes related to stakeholders; and Well-Being; (4) Quality Education; (5) Gender Equality;
2. Targeted, namely having clear direction to achieve (6) Clean Water and Sanitation; (7) Affordable and Clean
corporate goals; Energy; (8) Decent Work and Economic Growth; (9) Industry,
3. Measurable, namely making contributions and Innovation and Infrastructure; (10) Reduced Inequalities;
providing benefits that generate changes or added (11) Sustainable Cities and Communities; (12) Responsible
value for stakeholders and the Company; and Consumption and Production; (13) Climate Action; (14) Life
4. Accountability, namely being accountable and thereby Below Water; (15) Life on Land; (16) Peace, Justice and
avoiding the potential for misuse and deviations. Strong Institutions; (17) Partnerships for the Goals.
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SOE SER Pillars
Economic
Pillars
Social Environmental
Pillar Pillar
Law and
Governance
Pillars
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM MAIN FOCUS,
AND COMPANY SUPPORT FOR SUSTAINABLE DEVELOPMENT GOALS
BNI has the main focus programs consists of 5 (five) BNI Sustainability Pillars as a form of BNI’s support for the
Sustainable Development Goals. The five BNI Sustainability Pillars include, BNI for Indonesia, BNI for Customers, BNI
for the Environment, BNI for the Community, and BNI for Employees.
5 (Five) Pillars of BNI Sustainability
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SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM MANAGER
In order for all SER programs within BNI to be effectively implemented, the overall program execution is divided across
several divisions, each with responsibilities corresponding to program categories. BNI’s SER program management is
currently under the Corporate Secretary Division (CSE) and the Business Program Division (SBP), both reporting directly
to the President Director, as attached below.
SER Program Management Organizational Structure
President Director Director of Retail Bangking
Non-PUMK Program Corporate Secretary Division Business Program Division PUMK Program
Corporate Social Business Program Incubation &
Responsibility Stakeholder Management
Department Department
Corporate Social Business Program Incubation &
Responsibility Stakeholder Management
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY IMPLEMENTATION STRATEGY
AND PROGRAM BASED ON THE CONCEPT OF SUSTAINABLE FINANCE
In developing strategies and implementing its SER programs, BNI adheres to the concept of sustainable finance. BNI
seeks to exert a positive influence and contribute to the social well-being of communities and broader society connected
to BNI, through proper and long-lasting impact of SER programs implementation.
The strategies and programs for implementing SER programs are also designed to consistently value and consider
stakeholders’ expectations, comply with applicable laws, and align with internationally behavioural norms.
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In addition, BNI also avoids SER program with sole The BNI SER implementation program includes the
objective of improving BNI’s image in the eyes of the followings:
public and the business environment. Understanding
the SER program objectives being implemented and 1. Micro and Small Business Funding Program (PUMK))
the expected positive impact is BNI’s main goal to a. Focusing on clustering disbursement by establishing
achieve the ideal, objective, targeted and sustainable synergistic cooperation with SOEs/ROEs/Local
SER implementation goals in line with the concept Governments to manage fostered partners or
of sustainable finance to achieve the sustainable MSMEs;
development goals. b. Collaborating with Community Empowerment
Institutions (LPM) that foster MSMEs.
The concept of sustainable finance as BNI’s foundation 2. Social and Environmental Responsibility Program (Non
in developing strategies and programs for implementing PUMK)
BNI’s SER, reflects BNI’s commitment to complying with a. Distributing SER funds in line with the provisions;
OJK No. 51/POJK.03/2017 dated July 18, 2017 concerning b. Cooperating with professional and competent
the Implementation of Sustainable Finance for Financial partners to organize community empowerment
Services Institutions, Issuers and Public Companies. programs;
c. Collaborating in community development to
This POJK was issued to support FSA’s Sustainable improve the programs’ quality;
Finance Roadmap, covering public health and welfare, d. Increasing the fostered partners capacity and
through to the financial industry and financial institutions. capability by providing education, training,
This will have an impact on BNI’s efforts to encourage apprenticeship, marketing and other forms of
responsible behaviour in all parts of the organization. assistance.
The above SER activity program is divided into 3 (three)
In this regard, BNI’s management including the Board major programs, namely:
of Commissioners and Board of Directors provide their 1. BNI Initiation Program
support in planning and direct supervision related to Activity based on BNI thematic initiatives related to the
sustainable finance. Through the President Director, BNI SDGs (Sustainability Development Goals) and BNI’s
has instigated the implementation of sustainable finance vision and mission. BNI Initiation can also be based on
and the division of functions related to sustainable finance developing national issues that have a broad impact
through the President Director Decree No. KMP/4/2602 on society.
dated June 21, 2019 concerning the Implementation of 2. Collaboration Program
Sustainable Finance. Program that is carried out in collaboration with various
parties to create a wider and more sustainable program
BNI has also established an ESG (Environmental, impact.
Social & Governance) Sub-Committee under the Risk 3. National Support
Management & Anti-Fraud Committee through the Board Activity based on the initiative of the Government
of Directors Decree No. KP/484/DIR/R dated October 26, as the primary stakeholder, and other community
2021. Furthermore, BNI has a special work unit, namely stakeholders.
the Environment Social Governance (ESG) Management
Department, based on Board of Directors’ Decree No. SOCIAL AND ENVIRONMENTAL
KP/218/DIR/R dated 17 June 2022. The ESG Management RESPONSIBILITY PROGRAM FINANCING
Department is part of the Enterprise Risk Management BUDGET AND REALIZATION IN 2023
(ERM) Division. The ESG Subcommittee and the ESG In determining the budget for implementing the TJSL
Management Department of the ERM Division have the program, the approach taken by BNI until 31 December
same authority to report sustainability performance to 2023 refers to the Regulation of the Minister of State-
management. Owned Enterprises of the Republic of Indonesia No. PER-
6/MBU/09/2022 of 2022 concerning Amendments to the
In addition, the substance of SER program implementation Regulation of the Minister of State-Owned Enterprises
as interpreted by BNI is to fulfil POJK 51 Sustainable No.PER-05/MBU/04/2021 concerning the Social and
Finance, which has led to BNI Sustainability Pillar to build Environmental Responsibility Program of State-Owned
harmonious and mutually beneficial relationships with the Enterprises. As mandated in this regulation, BNI has set a
environment, community and stakeholders, both locally, budget for implementing the TJSL (Non-PUMK) program
nationally and globally, as well as to provide a positive as of December 31 2023. Until the end of 2023, the
impact on the way of thinking and environmental life. realization of the TJSL program was IDR135.958 billion.
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According to Letter of the Minister of SOE No. S-721/MBU/11/2022 dated November 10, 2022, there are direction regarding
the optimization of PUMK funds, namely the appoinment of PT. Bank Rakyat Indonesia Persero Tbk (BRI) as manager of
the PUMK Cooperation Program. On this basis, the Cooperation Agreement No. B.21/MBD/12/2022 and No. SBP/1/018
was signed on December 13, 2022 between BNI and BRI as manager of the PUMK Cooperation Programme for a term
of 5 (five) years from 2022 to 2027. In accordance with the direction of the Minister of BUMN, PUMK distribution will be
focused on BRI as the manager of the PUMK Cooperation Program.
Upon completion of the Cooperation Agreement, BRI will pay BNI the remaining cash amounts from the UMK Funding
Program and gradually deposit the PUMK refund monies.
The SER Program Budget, Realization and Absorption is based on 4 (four) main pillars, namely Social, Environmental,
Economic and Legal and Governance which the achievement of Program budget absorption was 99.83%. The realization
of the TJSL Program based on the Main Pillars and Sustainable Development Goals (TPB) is:
Realization of the SER Program Budget Based on 4 (four) Main Pillars and
Sustainable Development Goals (SDGs) as of December 31, 2023
Realization
No Sustainable Development Goals (SDGs) (IDR)
(2)
SOCIAL PILLAR
1 SDG 1 (No Poverty) 830,166,352
2 SDG 2 (No Hunger) 52,046,969,442
3 SDG 3 (Good Health and Well-Being) 22,197,452,699
4 SDG 4 (Quality Education) 22,680,290,922
5 SDG 5 (Gender Equality) -
Sub Total 97,754,879,415
ECONOMY PILLAR
1 SDG 7 (Affordable & Clean Energy) 658,939,000
2 SDG 8 (Decent Work & Economic Growth) 1,709,777,338
3 SDG 9 (Industry, Innovation & Infrastructure) 3,975,595,102
4 SDG 10 (Reduced Inequalities) 203,600,000
5 SDG 17 (Partnership for the Goals) -
Sub Total 6,547,911,440
ENVIRONMENT PILLAR
1 SDG 6 (Clean Water & Sanitation) 1,271,249,370
2 SDG 11 (Sustainable Cities & Communities) 16,115,822,479
3 SDG 12 (Responsible Consumption and Production) -
4 SDG 13 (Climate Action) -
5 SDG 14 (Life Below Water) 43,473,009
6 SDG 15 (Life on Land) 5,233,706,584
Sub Total 22,664,251,442
LEGAL AND GOVERNANCE PILLAR
1 SDG 16 (Peace, Justice & Strong Institutions) 2,806,206,000
Sub Total 2,806,206,000
Overall Total 129,773,248,297
SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM PERFORMANCE
BNI CONTRIBUTION TO SUSTAINABLE DEVELOPMENT GOALS
Sustainability is part of BNI’s commitment to realizing its vision and mission, and to creating a better future for all
stakeholders. Therefore, BNI consistently applies sustainable finance and increases its support for the achievement of
the Sustainable Development Goals (SDGs), one of which is through the implementation of SER activity programs.
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BNI strives to support the initiatives to achieve the Sustainable Development Goals as part of the efforts to meet
global scale sustainable development targets set out in the 17 Sustainable Development Goals (SDGs) goals. BNI, as a
financing institution, is selective in channelling financing to industries that have mutual understanding on the principles
of sustainable development in order to create a better future.
The following shows BNI’s contribution or support for the Sustainable Development Goals (SDGs) that are appropriate
and relevant to BNI’s activities and business fields.
Achievements of BNI’s TJSL Program Support for Sustainable Development Goals (TPB)
Sustainable Development Goals
No BNI’s Achivement
(SDGs)
• Emergency Response Assistance for Natural Disasters, including Floods,
1 SDG 1 (No Poverty)
Earthquakes and Volcanic Eruptions in North Sulawesi, Papua and NTB.
• Food Security Assistance for Communities in need, including in NTT, South
2 SDG 2 (No Hunger)
Sulawesi and West Java.
• Health Facilities Assistance including Ambulance Vehicles in North Kalimantan,
3 SDG 3 (Good Health and Well-Being)
West Kalimantan and Riau.
• Educational Facilities Assistance including Training, Scholarships and Classrooms
4 SDG 4 (Quality Education)
in Maluku, Central Java and East Java
-
5 SDG 5 (Gender Equality)
• Assistance in Providing Clean Water Hydraulic Pumps and Construction of Clean
6 SDG 6 (Clean Water & Sanitation)
Water Channels in West Sumatra.
7 SDG 7 (Affordable & Clean Energy) • Assistance in Providing Solar Powered Public Street Lights in South Sulwesi.
• Assistance for Agricultural Equipment and Business Facilities in North Sumatra,
8 SDG 8 (Decent Work & Economic Growth)
NTB and South Sulawesi.
SDG 9 (Industry, Innovation &
9 -
Infrastructure)
10 SDG 10 (Reduced Inequalities) -
• Assistance for Place of Worship Facilities throughout Indonesia.
• BNI participated in providing assistance in the form of mini dump trucks carrying
SDG 11 (Sustainable Cities & waste in Kab. Cirebon
11
Communities) • MSE Culinary Canteen Infrastructure Arrangement Program in the form of
construction/revitalization of all selling places in the Grha BNI area, BNI Tower,
Bakauheni Harbor City (BHC) area and Pejambon area
SDG 12 (Responsible Consumption and
12 -
Production)
13 SDG 13 (Climate Action) -
14 SDG 14 (Life Below Water) • Mangrove Forest Rehabilitation Assistance in Bali
• Assistance for Integrated Waste Management Programs, Tree Nurseries, Tree
15 SDG 15 (Life on Land)
Planting and Hygiene Facilities in West Java, South Sulawesi and North Sumatra.
SDG 16 (Peace, Justice & Strong
16 -
Institutions)
17 SDG 17 (Partnerships for The Goals) • Halal Certification Program for 422 food MSMEs in DKI Jakarta
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SDG Priorities
2023 Achievements Strategies to Support SDG Achievement
BNI for Indonesia
• Total MSME loans as of the end of 2023 was IDR113.2 trillion. • Running MSME Go Productive, Go Digital,
• KUR realization amounted to IDR17.82 trillion. and Go Global. programs.
• 25,643 employees or 93.0% of the total employees have received • Includied sustainability topics in the
sustainable finance awareness and/or competency development. mandatory e-learning that all employees
• Determined an ESG Framework & Roadmap, and a Net Zero must attend once a year.
Emission (NZE) target. • Distributed green bonds in accordance
• Carried out the initial phase of Climate Risk Stress Test (CRST) with sector targets in the Green Bond
Phase 1 in several sectors, such as coal, palm oil plantations, Framework
pulp & paper. • Developed governance for SLL
• Total GHG emission reduction of 233,748.99 ton CO2 eq from distribution.
green bonds. • Improved the scope and methodology for
• Realized Sustainability Linked Loan (SLL) distribution of IDR4.6 calculating financing emissions.
trillion.
BNI for Customers
• Did not receive any complaints cases related to data leaks. • Instigated data security policies and
• 2,723 ATM units are disability friendly. improved the BNI applications and
• Increased the number of BNI Mobile Banking users by 19.4%. systems security.
• Expanded the distribution of disability
friendly ATMs in several cities/districts that
have yet been reached.
• Provided Tips & Education for transaction
security.
BNI for the Environment
• Energy intensity of 14.8 GJ/IDR. • Implemented energy efficiency in all BNI
• Emission intensity for scopes 1, 2, & 3 was 0.00000045579 tons offices.
CO2eq/IDR. • Use solar panels for lighting emergency
stairs at Plaza BNI.
• Determined operational NZE targets in
2028.
• Strengthened BNI’s operational emissions
data infrastructure.
• Planted 88,023 trees. • Expanded the coverage areas for tree
• 2 orangutan conservation programs. planting.
• Conservation program for 79 rhinos in Ujung Kulon National • Conserved orangutans and rhinos in the
Park (TNUK) critically endangered status.
BNI for the Community
• Realized SER funds of IDR129.8 billion.
• 8,201 Rumah BUMN fostered partners. • Collaborated with professional and
competent partners to organize the
programs community empowerment.
• Collaborated with communities
• 778 scholarship recipients accumulated by the end of 2023. (community development) to improve the
• Carried out infrastructure development for 99 schools or program quality.
educational institutions as well as providing facilities and • Increased the capacity and capability of
infrastructure in BNI areas. fostered partners through education,
training, apprenticeships, marketing and
other forms of assistance.
BNI for Employees
• Provided equal opportunities for men and
women to occupy the same positions.
• 52.2% of the total employees are female. • The performance assessment mechanism
• Women occupy 30.8% of the positions above manager. pays attention to achieving the key
performance indicators (KPI) for all
employees.
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BNI’S SER PROGRAM IMPLEMENTATION
CREATE SHARE VALUE PROGRAM (CSV)
One of the implementation of SER programs carried out by BNI is applying the Creating Shared Value (CSV) approach as
part of BNI’s strategy to increase its competitive value and support its business processes that simultaneously provide
social and economic benefits for the communities and the environment.
Creating Shared Value (CSV) is a concept introduced by Porter and Kramer in 2011. Shared values are policies and
practices that improve a company’s competitiveness and communities condition where the company operates.
CSV aims to identify, integrate, and expand the link between social and economic issues. According to Porter and
Kramer’s paper Creating Shared Value as Business Strategy, CSV is a development of Corporate Social Responsibility
(CSR), which does not only address social concerns in society but also creates economic value. Companies can
create their economic value by creating social and environmental value. This can be accomplished in three ways:
by reconceiving products and markets, redefining productivity in value chain, and enabling local cluster industries
that support the company’s location.
As of December 31, 2023, BNI implemented SER programs using the Creating Shared Value (CSV) approach, with details
in the table below.
CSV Program Commitment, Realization and Generated Benefit
as of December 31, 2023
Program Benefit Value for the Company
1. The CSV program aligns with the company’s business strategy by
cross-selling banking products.
KAWAN Program (Local Tourism Area) 2. Supporting SDGs - Decent Work and Economic Growth, or
Economic Pillar
3. Strengthening the local economy to attract future BNI clients.
BNI KAWAN Program to village attractions (products), impacting the appeal
BNI strives to encourage Indonesian tourism ecosystems and economic performance of the community in KAWAN
and sustainable economy development, especially in BNI location.
Indonesian tourism destination. Through Local Tourism
Area (KAWAN) program, BNI KAWAN focuses on three FLAGSHIP PROGRAM
locations: Cunca Wulang Village (Labuan Bajo), Kuta Village In line with its role as an SOE engaged in the financial
(Lombok) and Marinsow Village (Likupang). sector, BNI’s SER program is aligned with its corporate
objectives and implemented in a directed, structured and
BNI also focuses on building infrastructure facilities and sustainable manner. As well as improving BNI’s corporate
developing Human Resources (HR). Human resource image and corporate business, BNI’s SER program is
development is carried out for Village-Owned Enterprises also aimed at having a positive impact on society and
(BUMDes), Tourism Awareness Groups (Pokdarwis), the environment and is oriented towards Sustainable
and other tourism-related entities. Human resource Development Goals.
development is held regularly to have a direct impact
on the establishment of governance and management BNI is committed to continuing its innovations and designing
of tourism in the village, as the main foundation for flagship programs that can have positive impact on society
managing tourism villages. Furthermore, the assistance and the environment. The following explains the flagship
provided through BNI KAWAN program is expected to programs carried out by BNI in 2023.
increase the attraction of both local and international
tourists, which will have direct impact on increasing the BNI Undergraduate Scholarship Program
number of tourists and forming a tourism ecosystem To carry out the Social and Environmental Responsibility
that carries the concept of interaction between nature, Program for SOEs, BNI initiated a scholarship program.
culture and local communities with good governance. The target is to give equal opportunities for all levels
This effort begins with community development (people) of society to gain higher education at university level,
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in line with Sustainability Development Goal (SDGs) BNI plays a role in the Conservation Program for protected
no. 4, Quality Education. This program is also a form of Endangered Animals as stipulated in Law Number 5 of
appreciation for TAD (Outsourced Personnel) employees 1990 concerning Conservation of Biological Natural
who have worked and served BNI, such as waiters, Resources andTheir Ecosystems, as well as the Minister of
drivers, security guards and cleaning services. Environment and Forestry Regulation Number P.106 of 2018
concerning the Second Amendment to the Amendment to
MSME Certification the Minister of Environment and Forestry Regulation No.
BNI is committed to implementing a long-term P.20/MENLHK/SETJEN/KUM.1/6/2018 concerning Protected
program for developing MSMEs through the MSME Plant and Animal Types, including the Javan Rhinoceros
halal certification, with a target of 1,000 MSMEs. The (Rhinoceros sondaicus) and the Kalimantan Orangutan
MSME halal certification covers Pre-Audit or Certification (Pongo pygmaeus).
Preparation, Product Halal Inspection, and Halal
Certification Application. Javan Rhinoceros Conservation
The Javan Rhinoceros, scientifically named Rhinoceros
MSME Structuring Program sondaicus, is a priority species for conservation efforts.
To support the Government’s community economic The Javan Rhinoceros is one of only two rhinoceros
empowerment program, especially for MSEs, BNI species whose habitat is exclusively found in Indonesia,
participates by implementing Social and Environmental with current population limited to the southwest
Responsibility programs, especially in the BNI work areas, peninsula of Java, within the Ujung Kulon National
by structuring MSE Culinary Canteens, and infrastructure Park (TNUK) area. This single-horned rhinoceros is
in the form of construction/revitalization of all selling also one of only five rhinoceros species remaining
places in the BNI Grha area, BNI Tower, Bakauheni worldwide, and it stands as one of the rarest large
Harbor City (BHC) area, and Pejambon Jl. Merdeka mammal species globally. According to the Red List
Timur area, where the aim of this program is to organize Data Book by IUCN, the Javan Rhinoceros is classified
the location of MSE traders so they become better in as Critically Endangered due to its narrow population
terms of infrastructure and beauty, in line with urban and distribution, small population size, and the level of risk
sustainable development. to its habitat and population.
Critical Land Rehabilitation Program BNI maintains consistency in preserving Indonesia’s
To support the Indonesian Government’s commitment biodiversity, particularly the Javan Rhinoceros, as done
to maintaining climate resilience, BNI through the BNI in previous years. At the end of 2023, BNI continues its
Sharing Program carries out seeding, planting and support for Javan Rhinoceros conservation in collaboration
maintenance activities on land that has been rehabilitated with the Ministry of Environment, Ujung Kulon National
using an agroforestry strategy by involving the role of the Park Authority, and Integrated Forest Conservation
community to produce non-timber and wood products, Alliance (ALeRT). This support includes the establishment
which will have an impact on improving environmental of a Buffalo Livestock Management Field School (SLPTK)
quality and the economy of the surrounding community. and continuation of Individual Javan Rhinoceros Genetic
Environmental impacts include improving land and air Mapping. Both activities are crucial for the sustainability of
quality, as well as mitigating the prevention of disasters, the Javan Rhinoceros in Ujung Kulon National Park (TNUK).
both landslides and floods, as well as supporting BNI’s Net The purpose of creating the SLPTK is to ensure that buffalo
Zero Emission Program from an operational perspective. do not enter the Javan Rhino area considering that rhinos
The economic impact is gained from the harvest of are a species that spend more time alone, and to ensure
vegetables and seasonal crops as well as in the long term that the buffalo around theTNUK are healthy and eliminate
wood products. BNI is gradually distributing productive the possibility of disease transmission to the Javan Rhino.
tree plants which are expected to have a positive impact Meanwhile, genetic mapping is aimed at knowing the
on the economic, social and environmental aspects. This genetics of each individual which is used to determine
program is a form of BNI’s effort to increase customer the level of genetic health of the Javan Rhinoceros.
awareness of climate change.
BNI’s Support for Javan Rhinoceros (Rhinoceros
Endangered Wildlife Conservation Program Sondaicus) conservation contributes to the achievement
Banking activities may not directly impact environmental of Sustainable Development Goals (SDGs), particularly
conservation or biodiversity. However, BNI remains Goal 15, which focuses on preserving life on land. This
committed to supporting the conservation of rare fauna effort aligns with BNI’s fifth mission, which is to enhance
in Indonesia. Preserving biodiversity plays a significant awareness and responsibility towards environment
role in supporting environmental ecosystems and reducing and community. In 2023, there were 81 Javan Rhinos
emissions produced. in Ujung Kulon National Park.
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Conservation of Kalimantan Orangutans Food Security Program
The richness of the tropical rainforest ecosystem on During the impact of El Nino in Indonesia, BNI is
Kalimantan Island is very high compared to other increasingly committed to solving the problems of food
ecosystems in the world, as it has extensive tropical security and hunger that occur in society. El Nino is a climate
rainforests with very diverse biodiversity. The Kalimantan phenomenon characterized by periodic warming of sea
orangutan (Pongo pygmaeus) is one of the most valuable surface temperatures in the central and eastern tropical
biodiversity treasures and needs to be protected, Pacific Ocean, which has an impact on Indonesia, leading
considering that in 2016 the IUCN (International Union to drought, lack of clean water, crop failure, forest and
for Conservation of Nature and Natural Resources) land fires, etc.
determined that the Kalimantan orangutan had CE (Critically
Endangered) status on the Red List Data Book, where the To implement food security, BNI distributes food
status of the Bornean Orangutan (Pongo Pymgaeus) is one packages through two special programs, namely the
step closer to extinction. food security program in the context of Religious
Holidays (Jump Higher Carving Goodness Program,
BNI has strengthened its commitment to preserve the Jump Higher Gapai Tri Hita Kirana Saka New Year 1945
Kalimantan orangutan in Indonesia since 2016 and in Program, and Christmas Joy To The World Program)
2023 together with the Ministry of Environment and and food security programs in the context of handling
Forestry (KLHK), where BNI and the Borneo Orangutan the impact of El Nino in Indonesia. This program
Survival Foundation (BOSF) work together to preserve the involves regularly distributing food packages to the
Kalimantan Orangutan (Pongo Pymgaeus) at the Orangutan communities in all BNI work areas every year through
Rehabilitation Center Samboja Lestari in Kutai Kartanegera a series of religious holiday celebrations.
Regency, East Kalimantan.
In 2023, BNI distributed 476,287 food packages,
BNI’s support for the Kalimantan orangutan rehabilitation with the number of food packages distributed being
program goes beyond an adoption program for financing 114,850 food packages divided into the distribution of
the needs of two individual Kalimantan orangutans during religious holiday programs, and 361,437 packages for
their stay at rehabilitation centre, but also supports the dealing with the impact of El Nino and other initiation
rehabilitation of a critical land area spanning 4 (four) hectares. assistance.
This rehabilitation area is planted with endemic Kalimantan
plants, comprising fruit plants (40%) and timber plants (60%) Food packages are delivered through agencies or
totaling 1,600 trees. BNI hopes this area will serve as a food institutions that coordinate with the local government
source for orangutans, function as a Forest School location in collecting data on poor and deserving communities
within the BOS Foundation’s rehabilitation program, or serve to receive food package assistance. The impact of the
as a sanctuary for orangutans that cannot be released back food security program includes sharing happiness,
into their natural habitat in the wild.This land rehabilitation helping to ease the burden on the communities,
program has the potential to absorb biomass of up to 117 especially underprivileged communities affected by El
tons/hectare and carbon uptake can reach 58 tons of carbon/ Nino in Indonesia, and improving community welfare.
hectare. BNI, through its BNI GoGreen Program, supports the
Indonesian Government’s efforts to ensure that Kalimantan All food package distribution activities carried out
orangutans remain sustainable and protected in the wild.The by BNI pay attention to the principle of caution in
critical land rehabilitation and maintenance program over distribution so as not to duplicate assistance for basic
five years is expected to support BNI’s Net Zero Emission food assistance provided by the Government.
plan and achieve the Sustainable Development Goals (SDGs),
especially Goal No. 15 to protect land ecosystems.This is in
line with BNI’s 5th mission, namely increasing awareness
and responsibility for the environment and society.
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Cataract Surgery Health Program
PT Bank Negara Indonesia (Persero) Tbk (BNI) assists SCTV Indosiar by holding the BNI Sharing Program for
in providing cataract surgery for residents in Eastern cataract surgery at four locations in Eastern Indonesia
Indonesia. This social service activity is expected to with a target of 450 eyes.
help the communities in preventing blindness. The first
operations began in Sumbawa Regency, West Nusa The BNI Sharing Program presents Cataract Operation
Tenggara, the second took place at Bhayangkara Hospital, activities as a concrete manifestation of the Company’s
Jayapura City. And, the third took place on Buru Island, commitment to improving the quality of public health
Maluku. and efforts to reduce the rate of blindness due to
cataracts in Indonesia. BNI consistently strives to
Cataract Surgery Program contribute to reducing the amount of blindness due to
Cataracts are the one of the main preventable causes cataracts in Indonesia so that it can decrease over time.
of blindness worldwide. The estimated incidence of
cataracts is 0.1% per year among 1,000 people who Waste Management Program
are new cataract sufferers. Based on data from 2014 Waste management, especially household waste and
to 2016 collected by Perdami (Indonesian Association industrial waste, is still a problem that needs attention.
of Ophthalmologists), and the Health Research and Based on this phenomenon, BNI participates by providing
Development Agency of the Ministry of Health through assistance in the form of mini dump trucks carrying waste
the Rapid Assessment of Avoidable Blindness (RAAB) in Kab. Cirebon – West Java.
document, it shows that the blindness rate in Indonesia
reached 3% with up to 81% caused by cataracts. In The distance between Final Disposal Sites (TPA) and
addition, in an effort to reduce the prevalence of the absence of an adequate number of waste transport
visual impairment nationally, one of the Government’s vehicles makes it increasingly difficult for people to
program efforts as stated in the document “Visual manage waste, so people still throw rubbish at Temporary
Impairment Control Program in Indonesia 2017 - Waste Disposal Sites (TPS) and this results in a lot of
2030 Roadmap” is to reduce the prevalence of visual rubbish strewn all over the roads which creates problems,
impairment due to cataracts, while continuing to make and has a negative impact on public health and the
efforts to overcome visual impairment by other causes. surrounding environment.
To pay close attention to the data on cataract sufferers BNI’s assistance has had an impact on +6,000 people
above, it is the responsibility of many parties to jointly in the Cirebon district – West Java by participating in
prevent blindness due to cataracts together with the increasing the role of the communities in the Clean and
Government. BNI is aware that cataracts are an eye Healthy Living Behavior Program (PHBS).
disorder that can affect people’s performance. Even
though surgery can be done, not everyone has access Provision of Clean Water and Sanitation Facilities
to good health facilities. Therefore, BNI collaborated Clean water and sanitation are basic human needs. Due
with the Pundi Amal Peduli Kasih Foundation (YPP) to climate change, in 2023, several regions in Indonesia
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faced a clean water crisis due to extreme drought. BNI Places of Worship
committed itself to supporting the provision of clean To create a nation with character and to implement
water and sanitation. sustainable environmental development, BNI helps
build and/or renovate infrastructure for religious
In 2023, BNI helped provide water tank trucks with a facilities across various religions throughout BNI’s
maximum capacity of 4,000 liters in the Sikka District, working areas. BNI provides assistance for places of
East Nusa Tenggara. Water tank trucks were a major worship facilities in the form of infrastructure and
necessity for the communities due to water shortages. supporting facilities, or the infrastructure for places
To date, the community had relied on water from the of worship facilities.
Wair Puan spring, but as the water level was decreasing,
coupled with the effects of a long drought, the spring was In 2023, BNI has assisted 120 places of worship from
unable to meet the communities’ water needs. different religions, spread throughout BNI’s working areas,
including West Sumatra, Bengkulu, Java Island, Bali,
With the help of water tank vehicles provided by BNI, Maluku, and others. The real impact of this program is to
it is hoped that they will provide benefits and fulfill the create sustainable cities and communities, improve and
communities’ water needs and be able to overcome the repair religious facilities, and increase BNI’s awareness
shortage or lack of supply of water received from the and responsibility for its surrounding communities. The
Wair Puan spring. assistance provided for religious facilities contributes to
providing comfort and security for the congregations in
BNI also provided assistance in the form of clean carrying out their worship activities.
water and sanitation across West Sumatra, Bengkulu,
D.I. Yogyakarta, West Java, Central Java, Bali, South Education Facilities
Sulawesi and North Kalimantan through assistance for In 2023, BNI participated in efforts to create high-quality
repairing water channels, building water storage tanks education through assistance to 99 schools or educational
and installations. pipes, etc. institutions in the BNI Working Areas, including building
school buildings, building/renovating classrooms,
Ambulance Health Facilities training, providing Information and Communication
In 2023, BNI distributes assistance in the form of 1 water Technology (ICT) infrastructure, providing learning
ambulance in Bulungan District, North Kalimantan. The support infrastructure, and providing educational
condition of health services in Bulungan District, North teaching aids, etc.
Kalimantan is inadequate due to the geographical
conditions in the area such as small islands and rivers The BNI assistance is spread throughout Indonesia,
so that the mobilization of patients in emergency including West Java, Central Java, East Java, Bali, Riau,
situations is hampered in reaching more representative North Sumatra and Maluku. It is hoped that the assistance
health facilities. provided can increase comfort for students and teaching
staff in carrying out teaching and learning activities to
The water ambulance assistance provided is intended create superior students in the future.
primarily for the Tanjung Buka Transmigration
Settlement Central area SP 1 – 10 and Peso Subdistrict, SME Certification
Bulungan District, North Kaimantan as this area is BNI continues to demonstrate its commitment to
difficult to reach by land, so it requires the assistance supporting the development of Micro, Small and Medium
of a water ambulance. Enterprises (MSMEs) in Indonesia. One of BNI’s real
efforts to improve the quality of MSMEs is through the
This assistance is intended primarily for underprivileged BNI Sharing program by providing assistance with halal
communities, the majority of which are middle to lower certification training and onboarding training as well as
class people whose livelihoods are in agriculture, marketplace optimization.
fishermen and transmigrants, and is free for receiving
first aid in the water ambulance before getting more This assistance program was provided to 422 food MSMEs,
complete help at the nearest hospital. including customers, debtors and potential debtors. This
halal certification assistance training and onboarding
BNI also distributed 66 ambulance units across training was held in December 2023, at DPP Hidayatullah,
throughout Indonesia. BNI’s ambulance assistance Jatinegara, East Jakarta.
is in collaboration with agencies that have permits to
operate in the social and health sectors so that they can Halal certification not only provides a guarantee of product
operate on target. Ambulance vehicles supported by halalness, but also increases consumer confidence. With
BNI are used free of charge, especially for poor people. halal certification, MSMEs can reach a wider market and
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even go global, especially among consumers who pay b. Development program expenses in the form of grants
attention to the halal aspects of their products. with a maximum amount of 20% of the Partnership
Program funds disbursed in the current year;
Online on boarding training assistance and marketplace c. Development Program expenses can only be given
optimization is also aimed at expanding the marketing to or for the benefit of fostered partners.
reach of MSMEs, so that sustainable economic growth
can be achieved. In accordance with the assignment from the Ministry of
SOEs in Letter No. S-721/MBU/11/2022 dated November
In the later training, participants will receive several 10, 2022, regarding PUMK Program Collaboration
materials including training on halal certification (function, by appointing BRI as manager of PUMK Program
objectives, procedures for obtaining halal certification), Collaboration and the signing of Cooperation Agreement
assistance in preparing documents as certification (PKS) between BNI and BRI regarding the implementation
requirements and assistance in inputting data through of PUMK Program Collaboration for 5 (five) years from
the application. In addition, there is also material on 2022 to 2027. In accordance with the Minister of SOEs
assistance with certification audits, providing certificates directive, distribution is focused on BRI as the manager
and onboarding training (online) as well as marketplace of the PUMK Cooperation Program.
optimization.
Micro and Small Business Development Program
MICRO AND SMALL ENTERPRISES FUNDING AND BNI’s fostered partners are micro and small businesses
DEVELOPMENT PROGRAM actors who are technically not familiar with banking due
to their limited access to receiving loans from banks.These
Micro and Small Business Funding Program micro and small businesses operate in various formal and
The PUMK program is an SER activity that is more non-formal economic sectors, but have a strategic role in
directed at improving the life quality of surrounding real sector economy and micro and small business segment
communities by fostering micro and small businesses has been proven to be relatively more resilient to economic
formed with community. The PUMK program aims to crises. BNI’s fostered partners are expected to increase
provide easy access to capital for micro and small their business activities, business capital, entrepreneurial
businesses as well as provide guidance to improve spirit, access to banking, business administration, product
the capabilities of MSEs to make them more resilient quality and marketing outreach.
and independent.
BNI consistently provides guidance to its fostered micro
The PUMK program refers to the Ministry of SOEs and small business partners, so they can improve the
Regulation No. PER-05/MBU/04/2021 dated April management of their business towards better governance
20, 2021 concerning the Social and Environmental and generate increased benefits. This is intended to
Responsibility Program for State-Owned Enterprises, empower BNI’s fostered partners who are micro and
and the Ministry of SOEs Amendment Regulation small business actors, to become the driver of economic
No. PER-6/MBU/09/2022 dated September 15, 2022. movement in their area.
The PUMK program at BNI has been carried out by
the Small Business and Program Division since 2017. Based on the Ministry of SOEs Regulation No. PER-05/
BNI channels the PUMK Program in the form of soft MBU/04/2021 dated April 20, 2021 concerning Social and
loans to fostered partners by currently only charging Environmental Responsibility Program for SOEs, and
administrative services at 3% per year from the loan its amendment, Ministry of SOEs Regulation No. PER-6/
limit, and this is channelled in the form of: MBU/09/2022 dated September 15, 2022, Fostered Partner
1. Loans to finance working capital and or purchase development funds form part of the SER fund distribution
of fixed assets in order to increase production and program. Development expenses are directed at increasing
sales; the capacity of fostered partners.
2. Special loans to finance the business activities of
fostered partners in the form of additional and short- Information on the Financial Statements of Micro
term loans to fulfil orders from their customers; and Small Business Funding Program (PUMK)
3. Development Expenses: Referring to Article 33 Paragraph 2 of the Republic of
a. Expenses for education, training, apprenticeships, Indonesia Minister of SOEs Regulation No. Per-1/MBU/03/2023
marketing, promotion, and other activities related concerning Special Assignments and Social and Environmental
to increase the productivity of fostered partners Responsibility Programs, the annual financial statements
and for conducting the assessments/research of MSME Funding Program must be audited by a public
related to the Small Business and Micro Business accounting firm. BNI arranged an audit of the PUMK Program
Funding Program (PUMK); Financial Report for the fiscal year ending December 31, 2023,
which was carried out by Public Accounting FirmTanudiredja,
Wibisana, Rintis & Partners (Pricewaterhouse Coopers).
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AWARDS FOR THE 2023 SOCIAL AND ENVIRONMENTAL RESPONSIBILITY PROGRAM
The following awards were received by BNI in 2023 for its Social and Environmental Responsibility program
Awards for the 2023 Social and Environmental Responsibility Program
Award Event Category Awarded by
The Financial Sector Category through the
B Universe CSR Award 2023 Corporate Social Responsibility (CSR) initiative of B Universe
the National Children’s Tourism Area (Kawan BNI).
National Center for Sustainability
Asia Sustainability Reporting Awards 2022 Gold Rank
Reporting (NCSR)
National Center for Sustainability Reporting Tourism Development Category through the
Republika
(NCSR) KAWAN BNI Program
BNI 2023 SER Program Gallery
Donation of 1,000 tree seedlings for orangutan conservation. It is By distributing tree seedlings, it is hoped that the community
hoped that by conserving tree seedlings, orangutans can easily can participate in preserving nature.
find food sources for their livelihood.
Teacher certification is expected to increase the competence in BNI is strongly committed to supporting the Government
improving the quality of education. programs for assisting and improving the quality of MSMEs so
that they advance in class, while being able to become pioneers
in implementing sustainable economic principles
In synergy with other stakeholders, BNI is committed to preserving the Kalimantan BNI continues its support for Javan Rhino conservation together with the Ministry
orangutan (Pongo pymgaeus) at the Nyaru Menteng Orangutan Rehabilitation of Environment and the Ujung Kulon National Park Center as well as the Integrated
Center, Central Kalimantan Forest Sustainable Alliance (ALeRT) by creating a Buffalo Management Field
School (SLPTK) and continuing Genetic Mapping of the Javan Rhino Individuals.
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Special
Assignment
In accordance with the Republic of Indonesia Minister of SOEs directive in Regulation No. PER-1/MBU/03/2023 dated March
3, 2023, concerning Special Assignments and Social and Environmental Responsibility Program for SOEs, it is stipulated
that an SOE may receive Special Assignments from the Central Government to carry out functions for public benefit as
well as national research and innovation. Special Assignments are specific tasks assigned by the Central Government
to SOEs to perform functions for public benefit and national research and innovation. The special assignments for BNI
are as follows:
BANKING SERVICES (FINANCING, TRANSACTIONS, AND AGENCY) IN COFFEE
PLANTATION ECOSYSTEM IN COFFEE NUSANTARA PMO ECOSYSTEM
Indonesia is one of the largest coffee producing 3. Grading to connect with international markets to
countries in the world, ranking fourth after Brazil, realize go global MSMEs, by assessing coffee
Vietnam and Colombia. Indonesia’s potential to become specifications including aroma, flavour, aftertaste,
the largest coffee producing country is very open, but acidity and other characteristics with the following
there are several challenges, including low productivity, results:
low processing quality, no value added and low use of a. Garut District: Final Score 84.25 (Excellent)
appropriate land. b. Rejang Lebong District: Final Score 81.5 (Excellent)
c. Temanggung District: Final Score 84.13 (Excellent)
BNI Jejak Kopi Khatulistiwa (JKK) can answer this d. Jember District: Final Score 78.5 (Very Good)
challenge through the development of social forestry in
the form of community economic empowerment through The BNI Jejak Kopi Khatulistiwa Coffee Trail operates in
the formation of a green economic financing ecosystem 5 locations, Garut District (West Java Province), Rejang
for coffee farmers and coffee farming stakeholders Lebong District (Bengkulu Province), Temanggung
by forming a close loop financial ecosystem. To form (Central Java Province), Jember District (East Java
a close loop financial ecosystem for coffee farming Province) and Humbang Hasundutan District (North
stakeholders, BNI JKK includes 3 processes: Sumatra Province).
1. Digitalization of on farm, off farm and online market
processes to create go digital MSMEs; BNI has joined the PMO Kopi Nusantara together with
2. On-farm and off-farm development so that SOEs and related stakeholders in the Indonesian coffee
environmentally friendly processes occur to realize commodity, as contained to letter DPS/X/1566/2023
go ESG; dated May 23, 2023. This program is a development of
the Social Forestry Program initiated by BNI since 2017.
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This Jejak Kopi Khatulistiwa is considered to be in line with environmental aspects, appropriate use of forest land,
financial inclusion, and with coffee products and their unique taste they can unlock the potential of Go Global
MSMEs. Through the synergy of this program, increased coffee productivity will be realized that will have an
impact on the welfare of stakeholders in the Indonesian coffee ecosystem.
By the end of 2023, the total People’s Business Credit (KUR) distributed under the Jejak Kopi Khatulistiwa program
amounted to IDR6.81 billion for 197 farmers. The KUR distributed for Jejak Kopi Khatulistiwa forms part of BNI’s Social
Forestry KUR. As of December 31, 2023, the total distributed was IDR181 billion to 9,993 social forest farmers.
PROVISION OF FINANCING TO MSMES THROUGH THE PROVISION
OF FUNDS WITH LOW INTEREST RATES
In order to provide support for MSMEs development, the Indonesian government collaborates with BNI to channel
People’s Business Credit (KUR). For the fiscal year 2023, BNI has been allocated a target disbursement of KUR amounting
to IDR36.5 trillion according to the Letter from Indonesian Coordinating Ministry for Economic Affairs No. B/KUR/326/
D.I.M.EKON/12/2022 dated December 28, 2023.
To optimize KUR National ceiling absorption and considering the achievement performance of BNI’s KUR disbursement,
it has been decided to set the target for BNI’s KUR disbursement at IDR18 trillion, in accordance with the Letter from the
Coordinating Ministry for Economic Affairs of the Republic of Indonesia No. B/PK.KUR/153/D.I.M.EKON/09/2023 dated
September 25, 2023.
KUR disbursement aims to assist small entrepreneurs with access to capital and business development. By the end of
2023, BNI has provided KUR financing amounting to IDR17.82 trillion, achieving 98.99% of the Indonesian Government’s
contribution target.
Disbursement of KUR Based on Types of KUR as of December 31, 2023
Maximum Credit Target
Type of KUR Number of Debtors Achievement
(IDR Billion) (IDR Billion)
Supermicro 703 5.46 10.00 54.6%
Micro 51,234 2,193.34 2,300.00 95.4%
Small 58,741 15,595.28 15,650.00 99.7%
PMI 983 24.73 40.00 61.8%
Total 111,661 17,818.81 18,000.00 99.0%
Disbursement of KUR Based on Economic Sectors as of December 31, 2023
Economic Sector Number of Debtors Maximum Credit (IDR Billion)
Processing Industry 3,787 869.90
Business Services 1,068 280.84
Social and Community Services 6,693 1,263.80
Construction 723 213.87
Transportation, Warehousing, & Communication 625 167.75
Trade, Restaurants, & Hotels 49,985 11,077.18
Agriculture, Hunting, & Agricultural Facilities 48,780 3,945.46
Total 111,661 17,818.80
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BANKING SUPPORT IN NIB REGISTRATION FOR MSME
AND BANKING SERVICE SUPPORT FOR MSME
The government encourages business permit registration through online single submission (OSS) in order to help MSME
proceed to the next level of business efficiency. To support this, BNI collaborates with the Investment Coordinating Board
(BKPM) to conduct socialization and guidance through webinars to expedite business permit registration. With more
MSME having a Business Identification Number (NIB), BNI hopes that micro businesses can develop more quickly and
move up to export class (go global). By the end of 2023, efforts to accelerate the issuance of NIBs for BNI small segment
debtors was carried out for 11,387 debtors, or 3% of the total 380,078 small segment debtors, so that the YoY growth of
MSMEs that already have NIBs has reached 465%.
TEAM FOR INCREASING THE USE OF DOMESTIC PRODUCTS
Indonesian President Joko Widodo (Jokowi) has issued Presidential Instruction No. 2 dated 2022 regarding Acceleration
of Increasing the Use of Domestic Products and Micro, Small, and Cooperative Business Products to support the success
of the National Movement Proud of Indonesian Products (Gernas BBI) in the Implementation of Government Procurement
of Goods/Services.
To implement this Presidential Instruction, the Team for Increasing Domestic Products Usage (Team P3DN) was formed,
aiming to optimize domestic products usage. BNI plays a role in assisting and mentoring MSMEs, including coordination,
supervision, monitoring, and evaluation of implementation the use of domestic products and/or MSME products,
including procurement through the MSME Digital Market (PaDi UMKM). Additionally, for MSME empowerment, BNI
provides various facilities such as:
1. Financing for MSMEs as working capital in producing domestic products;
2. Assisting & Mentoring MSMEs on the financing facilities obtained;
3. Education & Coaching as BNI Partners through PaDi UMKM;
4. CSR, which is the implementation of CSR for business capacity improvement;
5. Others, referring to other actions related to MSME empowerment
To support the #BelaPemadaan and #ProudofMakingIndonesia programs, BNI actively participates in the Ministry of SOEs
platform, called “PaDi UMKM”. By the end of 2023, 867 BNI-assisted MSMEs have been on-boarded onto the PaDi MSME
platform as sellers, with 140 MSMEs of them being BNI debtors. Realization of BNI purchasing-procurement transactions
on the PaDi UMKM platform amounted to IDR39.81 billion with a total transaction volume of 9,011.
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SOCIAL ASSISTANCE DISTRIBUTION
Commencement
Realization as of
Legal Basis Year of Government Assignment Compensation
December 31, 2023
Assignment
• Presidential Regulation Family Hope Program (PKH)
Number of Recipients: 3.1 million
No. 63 of 2017 2016 of Ministry of Social Affairs
Nominal : IDR8.59 T
• Minister of Finance Republic of Indonesia
Regulation No. 228/
PMK.05/2016 Disbursement of
• Cooperation Agreement allocated assistance
No. INB1/006/PKS/2023 Distribution of Rice funds from the State
Assistance for the Poor Budget (APBN) to the
(Family Hope Program/ Number of Recipients: 6 million
2017 Program (Sembako/BPNT) recipients’ accounts.
PKH) Nominal : IDR14.17 T
of Ministry of Social Affairs
• Cooperation Agreement Republic of Indonesia
No. INB1/007/PKS/2023
(Social Basic Food
Program)
• Law No. 7 of 1992 Distribution of Social
• Minister of Finance Assistance Smart Indonesia
2015 Jumlah Penerima : 2.7 million
Regulation No. 254/ Program (PIP) of Ministry
Nominal : IDR2.25 T
of Education and Culture
PMK.05/2015
Republic of Indonesia
• Minister of Finance
Regulation No. 228/
PMK.05/2016
• Presidential Regulation No.
63 of 2017
• Financial Services Authority
Circular Letter No. S-15/
PP.1/2017 dated June 7, 2017 Disbursement of
• Minister of Education allocated assistance
Regulation No. 10 of 2020 funds from the State
• Ministry of Education and Penyaluran Bantuan Sosial Budget (APBN) to the
Culture Regulation No. 14 Kartu Indonesia Pintar- recipients’ accounts. Jumlah Penerima : 2.8 million
2019
of 2022 Kuliah (KIP-K) Kemendikbud Nominal : IDR2.51 T
Ristek RI
• Cooperation Agreement
No. HLB-2/017/PKS/2022
dated August 8, 2022
• Addendum II to the
Cooperation Agreement
between the Ministry of
Education and Culture and
BNI No. 0449/J5/01.02/2023
Number BNI: No.INB2/011/
PKS/2023 Law No. 4 of 2023
FLPP HOME OWNERSHIP LOAN (SUBSIDIZED MORTGAGE)
BNI and the State Ministry of Public Housing have signed a Joint Agreement (MOU) No.02/SKB/DP/2010-DIR/071 and
Operational Work Agreement (PKO) No.27/SM.6/HK.02.04/10/2010 DIR/ 072 dated 25 October 2010 concerning Distribution
of Funds for Housing Financing Liquidity Facilities (FLPP). Through this cooperation agreement, BNI carries out the task
of providing housing credit facilities for Low Income Communities (MBR) supported by Housing Financing Liquidity
Facility (FLPP) funds from the Government, namely KPR BNI Griya FLPP.
BNI Griya FLPP Home commitment to supporting government programs in the field of providing housing needs for low-
income people (MBR). Until the end of 2023, BNI has realized the distribution of the BNI Griya FLPP KPR budget of IDR
2,177,441,108,000.The strategies implemented to support the expansion of Griya FLPP Home until the end of 2023 include:
1. BNI providing appreciation/rewards to subsidized developers;
2. To encourage the absorption of BNI Griya FLPP, BNI collaborates with the Developer Association, subsidized developers,
and conducts socialization in various regions involving external and internal stakeholders.
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1094
(ESG) Performance Highlights
BNI 2023 ESG Development Expectation Setting
1095
Meeting (ESM)
1097 ESG Implementation Commitment
1099 BNI ESG Risk Management
Persons Responsible for ESG Implementation
1102
at BNI
BNI's ESG Implementation Supervision and
1103
Evaluation
Implementation of Sustainable Finance In
1104
Subsidiary Companies
1105 ESG Index: BNI Sustainability Practice Summary
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BNI 2023 Environment, Social,
and Governance (ESG)
Performance Highlights
RATING ESG
MSCI Sustainalytics Sri Kehati
(A) (21.4 (Medium Risk)) (Period: December 1, 2023 –
May 31, 2024)
ESG Sectors Leaders
IDX Kehati
Period:
December 1, 2023 - May 31, 2024
AWARDS
The 14th IICD Corporate ESG Disclosure Transparency
Governance Award 2023 Award 2023
The Best Overall in Category Management Predicate BB
Big Cap Public Listed Company
CNBC Indonesian Asia Sustainability Report Rating
Awards 2023 (ASRRAT) 2023
Best Bank with ESG-Driven GCG Gold Rank
Commitment
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BNI 2023 ESG Development
Expectation Setting Meeting (ESM)
ENVIRONMENTAL ASPECT
a. Financing:
1. BNI's green financing (KUBL) distribution reached Rp67.89 trillion or 9.87% of total loans (bank only), a growth
of 13.6% (YoY)
2. Sustainability Linked Loans (SLL) distribution reached Rp4.6 trillion
3. BNI distributed funds from green bonds for green projects that meet the requirements for funding and have
obtained opinions from Environmental Experts as a second party (second party opinion/SPO) provided by
Sustainalytics regarding the positive contribution of the project to the environment.
Allocation Portion
1,40%
11,34%
15,26%
Renewable Energy
Green Transportation
10,33% Green Building
Waste to Energy & Waste Management
Others.
61,77%
The remaining 22.94% of the green bond distribution was allocated to other KUBLs in accordance with POJK
60/2017. The positive impact on the environment from the use of green bond funds by debtors is shown below:
Total GHG emission
reduction
233,748.99 tCO2eq Clean energy
produced
54,355.2 MWh
Savings in energy
consumption
1,568,897 GJ
Waste management Preservation of
150,410 ton/tahun land areas
314,387 ha
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Further information regarding projects funded by the BNI Green Bond and the reported impacts is presented in the
2023 BNI Green Bond Report which is available on the BNI website on the Environment, Social and Governance
page: https://www.bni.co. id/en-us/company/bni-esg.
4. Establishing Operational NZE Roadmap for 2028 & Financing NZE for 2060
5. Implementing the initial phase of Climate Risk Stress Test (CRST) Phase I
6. Strengthening Risk Acceptance Criteria (RAC) for 18 Sectors with ESG Aspects
7. Special Renewable Energy Sector Financing Unit that supports:
i. Supporting energy transition financing by replacing PLTU projects to PLTG/GU.
ii. Supporting financing for PLTGas, to reduce fuel use by increasing the use of gas as a cleaner energy source.
iii. Supporting the development of NRE production and optimizing BBN (Biodiesel or biohydrocarbon) production,
including PLTSa as a by-product of waste management
iv. Supporting financing for PLTS, PLTA, PLTGeothermal and other NRE as energy transition source programs.
b. Operational:
1. Developing Emission Data Management Infrastructure
2. Calculating carbon emissions including Scope 1, Scope 2, and Scope 3 (Operations and Financing Emissions)
3. Two BNI Head Office Buildings have received Green Building certification, namely Menara Pejompongan BNI with
Gold Certification and BNI Plaza with Platinum Certification
4. Installation of solar panels with a capacity of 2,200 watts for lighting at the emergency stairs of Plaza BNI, BSD.
5. Reducing light usage through electrical efficiency at Grha BNI, Plaza BNI, Gedoeng BNI, and Menara BNI
6. BNI becoming the first bank in Indonesia to use the Public Electric Vehicle Charging Station (SPKLU) Partnership
Investor Own Investor Operate (IO2) cooperation scheme from PLN.
SOCIAL ASPECT
a. Human Capital (HC):
1. Employee Engagement reached 96%
2. Employee Satisfaction level reached 92%
3. Preparation and approval of the Respectful Workplace Policy.
b. Access to Finance:
1. BNI had 185,697 BNI Agen46
2. Let's Save with Waste Program
3. MSME empowerment programs through the BNI MSME Environmentally Friendly (BUMI), the Khatulistiwa Coffee
Trail (JKK), Millennial Smartfarming, Fisheries Cultivation Villages programs, etc.
c. Privacy & Data Security
1. BNI has a CISO Division whose duties include maintaining information and improving cyber security
2. Implementing Data Loss Prevention (DLP) mechanisms
3. Implementing Threat Hunting
4. Adopting international security frameworks and standards such as ISO 27001 and the National Institute of
Standards and Technology (NIST)
5. BNI has a Digital Risk Framework adopted from the best practice framework
6. In connection with RI Law No. 27 of 2022 concerning Personal Data Protection (PDP), BNI has instigated the related
procedures, assessment and mitigation/prevention, management of infrastructure, applications and IT systems
as well as security implementation.
7. Implemented a masking process for sensitive data
8. Implemented an Incident Handling Maturity Level Measurement (IHMLM), a tool for mapping the level of
organizational readiness for handling and recovering cyber security incidents, including detecting and responding
if there is an incident of personal data leakage due to system security gaps
9. Conducted a Cyber Security Maturity (CSM) assessment, an instrument from BSSN to assess the level of cyber
security maturity of an organization, including assessing the maturity of managing and protecting the confidentiality
of personal data (data privacy).
10. Implemented third party risk assessments including vendor security assessments in the Technology, Information
and Cyber aspects.
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11. BNI requires a Non-Disclosure Agreement (NDA) from third parties if there is collaboration in the use of customer
data, and only sends customer data according to the customer's approval.
12. BNI subsidiaries carry out reporting related to data management issues and discussion topics, including data
privacy and security as a data harmonization process in Subsidiaries.
13. Conducted regular security awareness to educate employees and customers on the importance of maintaining
the confidentiality and security of personal data
d. Consumer Financial Protection
1. Customer satisfaction score or Customer Satisfaction Survey (CSS) in 2023: 4.26
2. Percentage of customer complaint resolution in 2023: 99.99%
3. Providing training on consumer financial protection
GOVERNANCE ASPECT
1. BNI has an ESG Sub Committee under the Risk Management & Anti Fraud Committee.
2. BNI has a special work unit, the Environment, Social & Governance (ESG) Management Department under the
Enterprise Risk Management (ERM) Division.
3. BNI ESG Policies:
a. BNI ESG Framework and Roadmap
b. Determination of the Net Zero Emission Roadmap
c. Green Load Incentive Terms.
d. Emission Data Technical Instructions
e. Technical Instructions for Environmentally Friendly Business Activities (KUBL)
f. Sustainability Linked Loan (SLL) SOP
4. The Board of Directors has KPIs for ESG performance, which are then handed down to Work Units (Green Loan and
ESG Rating)
ESG Implementation
Commitment
ELEVATING IMPACT, EMPOWERING SUSTAINABILITY
BNI supports the achievement of the Sustainable Development Goals (SDGs) very seriously as this has become a global
issue and a key focus of the Indonesian Government. BNI prioritizes the application of sustainability principles including
the environmental, social and governance (ESG) aspects in all areas of its business.
BNI believes that sustainability will have a positive impact on all stakeholders, which will leave a beneficial legacy for
future generations. As a business entity whose shares are mostly owned by the State, BNI continues to move forward to
become a leading transformation agent in implementing the environmental, social and governance principles.
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BNI ESG FRAMEWORK & ESG ROADMAP
Social
• Increase employee engagement
Environment
S •
•
Increase employee capabilities
Strengthen customer data and
financial protection
• Employee Engagement Survey (EES)/
Employee Engagement Rate 96%
• Achieving Operational NZE
(Net Zero Emission) in 2028 ESG Governance
• Strengthening governance in
ESG loans Framework
• Increase employee • Increase diversity at Board of
awareness & abilities E G •
Directors level
Strengthen the involvement of
• Sharpen ESG disclosures.
Board of Directors in ESG
SHORT TERM FOCUS MEDIUM TERM FOCUS LONG TERM FOCUS
• Strengthen Infrastructure • Strengthening the Risk Acceptance Criteria (RAC) of debtors • Implementation of climate change risk
• Establish NZE and Carbon Budget • Strengthening climate change risk management infrastructure management in bank operations
• Strengthen Board involvement in ESG
• Optimize data loss prevention
ESG TARGET FOR BNI NET ZERO EMISSION (NZE)
BNI is committed to achieving Operational Net Zero Emission (NZE) in 2028 and Financing NZE in 2060. The strategies
used to achieve this target includes:
1. Sustainable product development, such as:
a. Launching of Sustainability Linked Loan to encourage debtors to implement ESG and have a transition map
towards green.
b. Providing green loan incentives to encourage green portfolio growth.
c. Distributing green bonds for green projects is currently being carried out in 5 sectors, namely Renewable Energy,
Environmentally Friendly Transportation, Environmentally Friendly Buildings, Waste to Energy Management and
Waste Management, and Sustainable Use of Natural Resources and Land Use.
d. Developing financing schemes to support and develop an environmentally oriented MSME ecosystem, such
as the Khatulistiwa Coffee Trail - Social Forestry and the BNI Environmentally Friendly MSME (BUMI) program.
e. Financing in the energy transition sector to encourage the transition to clean energy.
f. Evaluating the possibility of issuing other sustainability-oriented bonds.
g. Collaborating with strategic partners to issue sustainable products for individuals, such as environmentally friendly
credit cards in collaboration with WWF, and issuing credit cards using recyclable raw materials in collaboration
with AMEX.
h. Optimizing the saving with waste program to increase student awareness in managing plastic waste.
2. Energy efficiency
c. Using electricity saving technology.
d. Arranging and optimizing the use of air conditioners and lights in office buildings.
e. Using renewable energy in Gedung Plaza BNI.
f. Owning green building certified buildings: Gedung Plaza BNI and Menara BNI.
g. Developing a waste management program to increase avoidable emissions.
h. Optimizing online media for meetings.
3. Nature-based solution program
d. up to 2023, BNI has carried out a tree planting program covering an area of 229 ha. This program will continue to
be developed as one of BNI's emission reduction programs.
e. BNI coordinates with its Subsidiaries to align the implementation of the ESG Framework and Net Zero Roadmap
in its Subsidiaries.
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BNI ESG
Risk Management
ESG-BASED PIPELINE MANAGEMENT
BNI adheres firmly to the policies of the Financial Services BNI has instigated an ESG-oriented credit policy, as well
Authority (OJK) as the Central Bank in paying attention as mapped the banking activities to start mitigating and
to the environmental and climate change risks. One adapting to climate change.
form of this support is that BNI has already instigated
an industry risk appetite and risk acceptance that pays This process is consistently carried out by the Corporate
attention to ESG issues. BNI pays attention to the Banking Division 1, 2, 3 and 4, International Division,
issues of deforestation, flooding, deforestation, loss of Enterprise Banking Division, Commercial Banking Division
biodiversity, environmental pollution and drought. Even 1 and 2, Institutional Banking Division 1 & 2, Syndication
though these do not have a direct impact on the Bank’s & Structured Finance Division, Retail Productive Banking
business, the financial risk analysis covers financing to Division, Small Business & Program Division, Corporate &
debtors with the same risk potential. Enterprise Credit Risk Division, as well as the Commercial
Credit Risk Division.
Therefore, BNI is very careful to not finance business
sectors that have a potential risk of damaging the The BNI ESG risk management flow can be seen in the
environment or have the potential to increase global following chart:
warming/climate change.
Pipeline Management Flowchart by considering ESG
Pipeline Management Flow
1 2 3 4 5
Pre-Screening Risk Business
Lead Generations Pipeline
(Solicit, Prospect & Acceptance Acceptance
(Market Insight) Monitoring
Pre Screening) Criteria (RAC) Committee
Search for prospects Pre-screening & character
through: checks RAC per Industrial
Sector included in Example: Risk Acceptance Criteria (RAC)
• Transaction Data
Reduce unqualified leads "Appetite"
• Referal
from the start ASPECT MINING PALM OIL
• Coldprospect Stricter RAC per
• Personal contacts Pay attention to Climate Industrial Sector • Minimum • RSPO/ISPO
Environment,
Risk per region: included in Proper BLUE certified
• Priority sector Social &
"Limited/No Appetite" Governance • No bad • No social/
industry associations • Recognize the potential news about environmental
for disaster RAC which takes into environmental disturbances in
violations the last 5 years
• Priority for increasing account Environmental,
locally & • Nature &
portfolios outside Social & Governance internationally local habitat
potential disaster aspects conservation
areas (geographical,
geological, hydrological
and demographic)
demografis)
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ESG-BASED PIPELINE The 11 (eleven) industrial sectors in the middle segment
MANAGEMENT MECHANISM include:
1. In determining industrial sectors aimed at increasing the 1. Generic (sub sector that has not set/does not
portfolio, BNI carries out reviews through discussions have a specific RAC);
between business units, risk units and risk management. 2. Domestic Wholesale Trade;
BNI uses Industry Risk Appetite (IRA) in determining 3. Palm Oil Plantations;
industrial sectors that have considered the Industry 4. Processing Industry;
Risk Rating (IRR), prospect factors for leading industrial 5. Chemical, Rubber and Plastic Industries;
sectors/regional/regional advantages, and opinions on 6. Provision of accommodation;
business considerations and pipelines. 7. Rental Business Services;
8. Health Services and Social Activities;
The initial screening process focuses on efforts to 9. Construction;
identify potential prospects in each region who meet 10. Transportation;
BNI's sustainability requirements, such as climate risk 11. Import Export Trade.
and potential natural disasters.These steps also aim to
ensure that the businesses are not involved in exposures The 10 (ten) industrial sectors for the small segment
prohibited by the Government, such as violations of include:
local community rights, forced labor, child exploitation, 1. Generic (sub sector that has not set/does not
human rights, and other Government regulations. have a specific RAC);
2. Domestic Large Trade (wholesale);
In addition, BNI is also oriented towards selecting 3. Retail Trade;
business actors in sectors that have implemented 4. Processing Industry;
sustainable finance principles or that have prioritized 5. Palm Oil Plantations;
ESG factors in company operations, although this 6. Chemical Industry;
implementation process is still being improved 7. Import Export Trade;
gradually and continuously. Based on these factors, 8. Public Transportation;
BNI classifies the industrial sector into three categories, 9. Construction;
namely Appetite, Limited Appetite, and No Appetite. 10. Accommodation Provider.
2. To support pipeline management, BNI has strengthened The RAC for the industrial sector are prepared with
its Risk Acceptance Criteria (RAC) to include 18 an emphasis on implementing ESG based on the
(eighteen) industrial sectors in the corporate segment, characteristics of the industrial sector. In 2023, BNI
11 (eleven) industrial sectors in the medium segment strengthened RAC in 4 main sectors, Palm Oil Plantations
and 10 (ten) industry sectors for the retail productive (Upstream and Midstream), Mining (Mine Operators,
segment, among other. Smelter Refiners, Fabricators, Traders), Construction
(Contractors andToll Road Contractors) and Electricity/
The 18 (eighteen) industrial sectors in the corporate Energy.
segment include: 3. The BNI Compliance Division will conduct a Credit
1. Recurring Real Estate; Compliance Review (C2R) prior to loan approval to
2. Non-Recurring Real Estate; ensure that the loan process complies with all applicable
3. Pharmaceutical Industry regulations, including the ESG aspects set by BNI.
4. Fast Moving Consumer Goods (FMCG); 4. The credit committee will analyze the debtor/prospective
5. Electricity; debtor, including all risks and risk mitigation, before
6. Metal and Metal Ore Trading (Trader); deciding to approve or reject the loan, including issues
7. Base Metal Industry (Smelter Refiner); related to ESG. The Credit Committee is structured in
8. Metal Ore Mining; stages according to their authority to decide, up to the
9. Chemical Industry; level of the Board of Directors.
10. Construction; 5. Pipeline Monitoring:
11. Toll Road Building Construction; a. Periodically the Business Unit will conduct
12. Telecommunications Contractors; monitoring using a watchlist system and assess
13. Telecommunications and Data Center Operators; the debtor’s ratings. If a violation of the ESG aspect
14. Cement Industry; is found, BNI will verify it with related parties and
15. Hospitals; may make adjustments to the debtor’s rating if it is
16. Palm Oil Plantations (including Palm Oil Mills proven that the debtor does not meet the specified
(PKS); ESG aspects;
17. Palm Oil Processing Industry; b. The Internal Audit will regularly conduct audits of
18. Metal Goods Industry (Fabricators). debtors whose operational activities can have a
negative impact on the environment.
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BNI continues to ensure that the loans disbursed are used to support businesses that are productive, responsible and do
not damage the environment. Routinely, the Business Unit monitors using a watchlist system and assesses the debtors’
ratings. The results of the watchlist system will be reported every three months to the Corporate & Enterprise Credit Risk
(CER) Division and the Commercial Credit Risk (CMR) Division. In addition, each responsible unit is also required to carry
out assessments of a sample of debtors as part of the monitoring process.
If violations of environmental, social and governance (ESG) aspects are detected, BNI will verify with relevant parties
and potentially downgrade if it is proven that the debtor does not comply with ESG regulations.
In 2023, the Bank mapped the fulfillment of ESG aspects in portfolios with a high impact on the environment to support
ESG implementation, including:
• 49 debtor companies have RSPO/ISPO certificates, while 9 other companies are in the process of obtaining RSPO/
ISPO certificates.
• Debtors operating in the Cement Industry, have received the GREEN and BLUE Rating Assessment Program (PROPER)
BLUE and GOLD;
• Debtors in the mining industry (Mine Operator) have partially received BLUE, GREEN and GOLD PROPER Rating
Program;
• In this area, BNI continues to encourage debtors in the palm oil sector to obtain ISPO and RSPO certification, and
fulfill their certification in accordance with each industrial sector.
IMPROVEMENTS IN ESG RISK MANAGEMENT
BNI adheres firmly to its role as an agent of change by applying the ESG principles. In 2023, BNI improved and refined
Risk Management in the ESG aspect, starting by strengthening policies related to ESG, developing tools & guidance
related to ESG aspects, and setting Net Zero Emission (NZE) targets for both operations and financing.
1. Strengthening Policy
a. In line with BNI's commitment to applying ESG, in 2023 BNI collaborated with consultants to strengthen its ESG
policies, which included preparing an ESG framework and re-sharpening policies related to the environment, social
and governance as well as establishing BNI's short, medium and long-term roadmap towards Net Zero Emissions.
b. Has set an operational NZE target by 2028 and a financing NZE target by 2060.
2. BNI strengthened tools and guidance related to ESG, including:
a. Established an emissions data infrastructure to obtain operational emissions data from BNI regional and branch
offices by the end of 2023 so that emissions developments can be monitored periodically.
b. BNI identified the sectors with high emissions in the Corporate and Medium segment credit portfolio. For these
high emission sectors, BNI regulates the portfolios through Loan Exposure Limits (LEL) in each of these industries.
c. Strengthened the Risk Acceptance Criteria for 18 sectors in the corporate segment, 11 sectors in the medium
segment and 10 sectors in the small segment by 2023.
3. In June 2023, the initial phase Climate Risk StressTest (CRST) for the Coal sector (including PLTU), Palm Oil Plantations
and Pulp & Paper was carried out. CRST will be carried out again in 2024 to cover a minimum of 50% of the loan
portfolio covering the sectors required by OJK.
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Persons Responsible for ESG
Implementation at BNI
BNI has established the Environment, Social, and Governance (ESG) Sub Committee, as
the body responsible for implementing ESG aspects. It was established based the Board
of Directors Decree No. KP/745/DIR/R dated October 26, 2021. The ESG Sub-Committee
is under a Board of Directors’ Committee, namely the Risk Management & Anti-Fraud
Committee.
The ESG Sub Committee membership composition is as follows:
Chair Vice President Director
Vice Chair Risk Management Director
Head of Enterprise Risk Management Division (also a permanent non-voting
Secretary
member)
1. Finance Director
2. Wholesale & International Banking Director
3. Institutional Banking Director
Permanent Members at the Board of Directors and SEVP 4. Enterprise & Commercial Banking Director
level (Voting Members) 5. Retail Banking Director
6. Network & Services Director
7. Technology & Operations Director
8. SEVP Treasury
Permanent Members at the Board of Directors level (Non-
Human Capital & Compliance Director*
Voting Members)
1. Head of Corporate Secretary Division
2. Head of Policy Governance Division
3. Head of Investor Relations Division
4. Head of Corporate Planning Accounting Division
5. Head of International Banking Financial Institutional Division
6. Head of Subsidiaries Management Division
7. Head of Procurement Fixed Assets Division
8. Head of Treasury Division
9. Head of Compliance Division
10. Head of BNI University Division
11. Head of Human Capital Strategy Division
12. Head of Human Capital Services Division
13. Head of Corporate Banking Division 1
Permanent Members at the Division/Unit Level (Non- 14. Head of Corporate Banking Division 2
Voting Members) 15. Head of Corporate Banking Division 3
16. Head of Corporate Banking Division 4
17. Head of Syndication Structured Finance Division
18. Head of Enterprise Banking Division
19. Head of Commercial Banking Division 1
20. Head of Commercial Banking Division 2
21. Head of Operational Risk Management Division
22. Head of Corporate & Enterprise Credit Risk Division
23. Head of Corporate Enterprise Credit Risk Division
24. Head of Consumer Product Division
25. Head of Retail Productive Banking Division
26. Head of Business Program Division
27. Head of Card Business Division
28. Head of Agen46 Division
Non-Voting Members Director/SEVP/Division Head related to the topic of discussion.
Note:
*) Specifically, the Director of Human Capital & Compliance has special duties and responsibilities as regulated in the Committee's Work Guidelines
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The ESG Sub Committee’s duties and responsibilities include:
1. Developing Enviromental, Social & Governance (ESG) management policies and strategies and their changes;
2. Identifying potential ESG risks that have an impact on both BNI and BNI stakeholders;
3. Monitoring the implementation of the sustainable finance strategy;
4. Monitoring, evaluating, and providing recommendations on BNI’s ESG assessment results;
5. Evaluating the implementation of the ESG strategy in all BNI business lines.
The sustainability aspects management is part of the responsibility of all work units, under the supervision of the Board
of Commissioners and Board of Directors. To ensure the application of sustainability governance, and to monitor the
application of Sustainable Finance, BNI has a special work unit, called the Environmental Social & Governance Management
(ESM) Department, a Department in the Enterprise Risk Management (ERM) Division.
The Environmental Social & Governance Management (ESM) Department main duties include:
1. Developing an ESG framework & roadmap as a guide for the Bank in implementing ESG principles
2. Developing, reviewing and monitoring the Net Zero Emission Bank roadmap
3. Developing a framework to manage and monitor climate change risks
4. Coordinating the application of ESG principles and climate change risks across all Bank business lines, including
Subsidiaries
5. Acting as a liaison with external parties related to ESG implementation
6. Carrying out activities as coordinator of the Supporting Staff Group (SSG) of the ESG Sub-Committee
7. Monitoring and managing the realization of ESG implementation based on a bankwide roadmap
8. Coordinating the preparation and monitoring of the Sustainable Financial Action Plan (RAKB) and/or Corporate Plan
related to ESG
9. Monitoring exposure and reporting to regulators/other external parties regarding ESG (Green portfolio, Green Bond
and other ESG-oriented bonds, Indonesian Green Taxonomy (THI), Sustainability Report (sustainable governance,
sustainable financing and carbon emissions data).
BNI’s ESG Implementation
Supervision and Evaluation
BNI’s ESG Monitoring and evaluation can be summarized as follows:
Identify sectors with
One way to strengthen ESG aspects Submission of proposals to
Assessment of
high emissions and impact
in the loan process is by strengthen ESG aspects in the loan
ESG aspects in the loan
Monitoring the assessment of Continue
strengthening RAC and process to the Board of Directors ESG aspects in the loan process
on the environment
Debtor Rating assessments based on authority
process & Improve
Identification Mitigation Agreement Implementation Monitoring
ERM, PGV, ERM, PGV, Director of Business Business Units, Director of Business and
Business Units Business Units and Policy sector, Risk Units Risk sector, Business Units,
and Risk and Risk ERM, PGV and ERM Risk Units and ERM.
Senior management consisting of BNI's Board of Directors and Board of Commissioners play a role in supervising
the application of good governance principles by all work units to ensure responsible business practices, as well as to
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encourage using the prudential principle when managing risks.The Bank continues to maintain the highest ethical behavior
standards through accountable, accurate and transparent operations and reporting, as well as maintains compliance
with prevailing laws and regulations.
The governance structure, policies and operational processes implemented are directed at identifying and managing
environmental, social and governance (ESG) risks throughout the BNI value chain.
Implementation of Sustainable
Finance In Subsidiary Companies
The implementation of sustainable finance in subsidiaries has been carried out by preparing and submitting Sustainable
Finance Action Plan (RAKB) documents to OJK:
• PT BNI Multifinance;
• PT BNI Sekuritas;
• PT BNI Life Insurance;
• PT Bank Hibank Indonesia.
PT BNI Multifinance PT BNI Life Insurance
1. Developing financing for battery-powered electric 1. Implementing a sustainable finance training program;
motorized vehicles; 2. Implementing social, environmental and literacy
2. Developing the company's internal capacity for the responsibility programs;
introduction/socialization of RAKB; 3. Implementing a productive credit life insurance
3. Implementing social activities for the environment marketing program for MSMEs;
and society including blood donations, caring for the 4. Implementing efficiency programs to reduce
environment, providing social assistance, minimizing the plastic waste, paper use and electricity & water
use of plastic containers and energy saving movements; consumption;
4. Preparing sustainable financial guidelines by 5. Applying finetuning to the organization by reviewing
considering the social and environmental aspects. business processes and increasing digitalization of
sustainable financial activities.
PT BNI Sekuritas
1. Developing sustainable financial products and/or services PT Bank Hibank Indonesia
by conducting socialization and identification of business 1. Increasing the financing portfolio for debtors included
products/financial services related to sustainable financial in the sustainable business activity category;
activities as well as environmental, social and governance 2. Increasing the sustainable mutual funds category
to the business department at BNI Sekuritas; portfolio;
2. Developing Internal capacity through training related to 3. Carrying out efficiencies for irreplaceable resources
sustainable financial activities as well as environment, such as the use of paper, electrical energy and water
social and governance; resources;
3. Implementing sustainable financial activity policies as 4. Installing separate organic and non-organic waste bins
well as environmental, social and governance in BNI at the Head Office;
Sekuritas business activities; 5. Implementing social, environmental and literacy
4. Assessing & controlling environmental, social and responsibility programs for the community.
governance risks related to BNI Sekuritas business
activities;
5. Adjusting the Corporate Social Responsibility program
to the concept of sustainable financial activities;
6. Implementing a Green Office at BNI Sekuritas.
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ESG Index: BNI Sustainability
Practice Summary
ENVIRONMENTAL
Environmental
COMPANY PRACTICE PAGE
Environmental Impact Financing
Scope of management systems to assess ESG risks in financing activities
• BNI has implemented a management system to assess ESG risk for all loan and investment banking operations.
Sustainability
• BNI has extended the integration of ESG risk in the underwriting process to other industrial sectors as one of the
Report page 97-99
strategies for managing loan risk in 2023.
Environmental loan policy
• BNI has participated in the development of sustainable agricultural ecosystems through the Millennial Smart Sustainability
Farming program. Report page 69
BNI has developed its Risk Acceptance Criteria (RAC) in 18 (eighteen) industry sectors for corporate segment, 11
(eleven) industry sectors for medium segment and 10 (ten) industry sectors for small segment:
The 18 (eighteen) industrial sectors in the corporate segment include:
• Recurring Real Estate;
• Non-Recurring Real Estate;
• Pharmaceutical Industry
• Fast Moving Consumer Goods (FMCG);
• Electricity;
• Metal and Metal Ore Trading (Trader);
• Base Metal Industry (Smelter Refiner);
• Metal Ore Mining;
• Chemical Industry;
• Construction;
• Toll Road Building Construction;
• Telecommunications Contractors;
• Telecommunications and Data Center Operators;
• Cement Industry;
• Hospitals;
• Palm Oil Plantations (including Palm Oil Mills (PKS));
• Palm Oil Processing Industry;
• Metal Goods Industry (Fabricators)
Sustainability
The 11 (eleven) industrial sectors in the middle segment include:
Report page 35-38
• Generic (sub sector that has not set/does not have a specific RAC);
• Domestic Wholesale Trade;
• Palm Oil Plantations;
• Processing Industry;
• Chemical, Rubber and Plastic Industries;
• Provision of accommodation;
• Rental Business Services;
• Health Services and Social Activities;
• Construction;
• Transportation;
• Import Export Trade.
The 10 (ten) industrial sectors for the small segment include:
• Generic (sub sector that has not set/does not have a specific RAC);
• Domestic Large Trade (wholesale);
• Retail Trade;
• Processing Industry;
• Palm Oil Plantations;
• Chemical Industry;
• Import Export Trade;
• Public Transportation;
• Construction;
• Accommodation Provider.
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Performance Report Profile Analysis on Company Performance Functions
Environmental
COMPANY PRACTICE PAGE
BNI participates in the development of social forestry programs aimed at economic equity, improving the welfare of Sustainability
communities living around the forests and preventing illegal logging through sustainable forest empowerment. Report page 71
BNI already has a loan policy to regulate the loan terms for industries related to agriculture; biodiversity; energy use;
forestry; mining; oil and gas; transportation; and use of materials. The general loan policy is determined by the Credit Sustainability
Policy Committee and environmental and social risk analysis is carried out by the Risk Management & Anti-Fraud Report page35-38
Committee, with evaluations carried out by the Audit Committee.
ESG Risk Management Integration
To strengthen supervision in establishing the Environmental, Social & Governance (ESG) policies and management,
BNI established an ESG sub-committee of the Risk Management & Anti-Fraud Committee, chaired by the Vice Sustainability
President Director with the Risk Management Director as vice chairperson. The Bank’s Head of Enterprise Risk Report page 94
Management Division is the secretary of the committee.
Sustainability
All BNI staff are trained on ESG risks and procedures, evidenced by the valid ESG training program provided.
Report page 87
ESG Risk Management Supervision
• Active supervision of the Board of Commissioners and Board of Directors in the application of risk management,
including establishing a risk appetite and risk tolerance framework, risk control tools, as well as an integrated risk
management framework and implementation. Annual Report
• To strengthen supervision in terms of policy determination and Environmental, Social & Governance (ESG) page 874
management, BNI established an ESG sub-committee in the Risk Management & Anti-Fraud Committee, chaired
by the Vice President Director and the Risk Management Director as vice chairman.
Through the ESG Sub Committee under the Risk Management and Anti- Fraud Committee, the Board of Directors is
actively involved in managing ESG risks including:
• Developing Environmental, Social, & Governance (ESG) management policies and strategies and their changes;
Sustainability
• Identifying potential ESG risks that impact both BNI and BNI stakeholders;
Report page 95
• Monitoring the application of Sustainability Finance strategies;
• Monitoring, evaluating and providing recommendations on the BNI ESG Assessment results;
• Evaluating the application of the ESG strategy in all BNI business lines
ESG Risk Management System
BNI has developed a strong management system to assess ESG risk in financing activities, which is outlined in the
form of:
• Industry Risk Rating Sustainability
• Prospective Sector Report page 34
• Industry Risk Appetite
• Risk Acceptance Criteria
Environmental Financing Opportunities
BNI is one of the recognized sustainability leaders and has received a number of ESG awards, and is entered in the Sustainability
IDX ESG Senior Leader and SRI Kehati index. Report page 3
• Gradually, BNI has taken an approach to identify and analyze climate- related risks, as well as take steps to reduce
Sustainability
emissions.
Report page 31-32
• BNI has a significant investment in impact and target investments.
BNI’s total financing portfolio in the Sustainable Business Activities (KKUB) category amounts to Rp181,1 trillion,
Sustainability
mainly in the form of financing to the MSME segment, sustainable natural resource management, energy efficiency
Report page 26-27
and renewable energy.
SOCIAL
Social
COMPANY PRACTICE PAGE
Consumer Financial Protection
Practice
1106 From Local to Global
Page 520
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Social
COMPANY PRACTICE PAGE
Annual Report page 950-
952 (AML-CTF)
Annual Report page 953
(Protection of Creditors'
Rights)
BNI strives to ensure fair operating practice policies are applied, and are in accordance with the Bank’s
Annual Report page 966
policies and prevailing regulations. In its operational practices, BNI guarantees the following:
(Anti-Corruption Policy)
a. Prevention of conflicts of interest
Annual Report page 953-
b. Prohibition of giving, accepting gifts or souvenirs
955 (Anti-Gratification and
c. Provisions for prohibition of abuse of office and accepting gratification
Anti-Bribery Policy)
d. To realize good corporate governance, BNI has a Whistleblowing System (WBS).
Annual Report page
e. Customer protection policies and provision of Information/Data/ Documents to external parties
963-965 (Whistleblowing
f. Policy on fulfillment of creditor rights
System)
g. Anti-corruption and anti-fraud policies
Annual Report page 984
(Conflict of Interest)
Sustainability Report
page 47 (Customer Data
Protection Policy)
The Board of Directors is highly involved in product supervision through the Business Committee sub Product
Committee, whose duties and responsibilities including:
1. Determining the size and business development strategy through BNI products/activities;
2. Conducting comprehensive testing and deciding on the “feasibility” of new products/activities, especially
related to cross-sectoral/segmental alliances and strategic alliances with subsidiaries/other companies Annual Report page 831
outside BNI by inviting the relevant Sector Directors;
3. Monitoring BNI products/activities and making decisions on the products/activities sustainability based on
recommendations from the Supporting Staff Group/product owner;
4. Acting as an arbitration institution in cross-sectoral issues related to the new products/activities.
BNI carries out marketing communications transparently based on OJK regulations and in accordance with Sustainability Report
company internal policies. page 56
BNI has an independent customer ombudsman & internal complaint review body with clear procedures and/ Annual Report page 963
or targets.
BNI has an independent settlement system to provide protection for reporting parties and special training on Annual Report page 963
internal and external protection programs
Annual Report page 328-
In the Debt Collection Policy, BNI has well-defined loan modification options including income-based
329
considerations and customer access to escalation options.
BNI runs BNICorpu TV on its youtube channel to educate the public regarding financial literacy and the latest
trends in society by presenting speakers from internal BNI and from professional institutions. Education is Annual Report page 390
also carried out through social media and in collaboration with various government/private institutions.
Annual Report page 148
The BNI Board of Commissioners’ level committees supervise the complaints. Sustainability Report page
56-57
Human Capital Development
Practice
• BNI provides training and competency development on all aspects of the Company’s operations in a
planned and sustainable manner and provides equal opportunities, including gender, to all levels of the
organization. In 2023, BNI provided training and development programs organized by the Bank internally,
and external parties, to 27.216 employees or 98,72%, with an average for each employee receiving training
Annual Report page 148
of 8,6 times.
Sustainability Report page
• BNI has a program that covers all employees (including part time and suppliers/vendors)
86-87
• Since 2018, BNI has had a mandatory learning program for all employees through Sustainable Finance
e-learning to increase awareness and capability regarding the practice of integrating Environmental,
Social and Governance (ESG) criteria into financial services to realize sustainable development outcomes,
including mitigation and adaptation to the adverse effects of climate change.
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1107
Page 521
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
Social
COMPANY PRACTICE PAGE
Strategy
BNI has a Whistleblowing System (WBS) with the name “WBS to CEO”, as an early detection mechanism for
any violations at BNI that can cause financial losses, including matters that can damage BNI’s image. WBS Annual Report page 963
management is carried out in collaboration with an external party, namely Deloitte
BNI carries out employee satisfaction surveys along with employee engagement. In 2023, the level of Sustainability Report
employee satisfaction/satisfaction will be 92%. page 91
Talent path development strategy
The workforce planning strategy is directed at ensuring employee availability in functions is in line with BNI's
strategy. Recruitment is carried out through various programs including the Officer Development Program,
Assistant Development Program and Experience Hire. In 2023, BNI strengthened the talent acquisition
mechanism by improving the General ODP policy and opening new ODP channels, including ODP Information
Technology, ODP Data Scientist, ODP Digital and ODP Global Analyst Program.
Annual Report page 383-
394
In addition to the Bina internship program, BNI also has an internship program for students. Through the BNI
Digital Talent Internship program, the Ministry of SOEs Certified Student Internship Program from FHCI, the
Digital Talent Scholarship (DTS) 2020 Kominfo, Independent Campus Internship Program from the Ministry of
Education, Culture, Research and Technology (Kemendikbudristek). BNI Digital Bootcamp Malang Internship
Program, and Individual Internship Program.
BNI’s Bina Apprenticeship Program is organized to provide job training and guidance to the inexperienced
workforce by providing the knowledge, skills and abilities needed to be able to compete in the world of Annual Report page 383-
work. The number of Bina BNI internship participants in 2023 was 4,539 participants spread across all BNI 394
operational areas
To provide learning solutions for its employees, BNI Corporate University provides learning facilities and Annual Report page 383-
infrastructure in-house and in partnership with other educational institutions. 394
Programs & Initiatives
BNI has a share ownership program for the Company’s employees and management after receiving
Annual Report page 906-
approval from the shareholders at the fiscal year 2022 annual GMS held on March 15, 2023. The Company's
908
management share ownership program commenced on August 14, 2023.
The remuneration strategy covers all employees, and is determined based on the principles of supply and
demand, BNI's remuneration position compared to the market and takes into account the employees’ talent
Annual Report page 906-
classification. The employee remuneration components consist of fixed remuneration that is differentiated
908
based on position and person value weighting. While, Variable remuneration is based on performance based
on the Bank’s performance, unit performance, and individual employee performance.
BNI provides training and competency development at all Company levels, which are carried out in a planned
and sustainable manner by upholding the provision of equal opportunities, adapted to the training and
development needs at each level.
Annual Report page 148-
151
The Education and Training Costs in 2023 amounted to IDR346,2 billion with the number of training
participation decreasing from 27,676 (in 2022) to 27,216 (in 2023). please adjust the wording or make it 27,216
participants.
Access to Finance
Products and Strategies
Sustainability Report page
BNI is a direct provider or is directly involved in providing services in Micro services/Micro Insurance
67-61
Distribution and Reach
To support customer convenience when conducting banking transactions, BNI offers a variety of e-Banking
Annual Report page 264-
facilities that are constantly being refined through developments and innovations. The number of E-banking
266
users in 2023 reached … million.
Annual Report page 268-
To expand its reach, BNI has more than 185 thousand BNI Agen46 who are BNI partners in providing banking
269
services to the public in the context of financial inclusion. Agen46 can facilitate many kinds of banking
Sustainability Report page
services to assist in the distribution of Government programs, such as distribution of social assistance and
67-61
subsidies.
72
Annual Report page 268-
Advanced innovations in branchless alternative distribution channels targeting underserved demographics 269
through Digital and Agen46 services. Sustainability Report
page 72
Privacy & Data Security
1108 From Local to Global
Page 522
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Social
COMPANY PRACTICE PAGE
Practice - Operations
• BNI guarantees that customers can update data, change, access and update data changes through BNICall
and Customer Service. Sustainability Report page
• BNI has a data protection and information security policy that regulates all related business lines/ 45-46
subsidiaries. Sustainability Report
• BNI’s consumer data/information protection policies follow Bank Indonesia Regulation (PBI) No. 22/20/ page 47
PBI/2020 dated December 22, 2020 concerning Consumer Protection, and the Bank Indonesia Board of Sustainability Report page
Governors Members Regulation No. 23/17/PADG/2021 dated September 9, 2021 concerning Procedures for 366
Implementing Bank Indonesia Consumer Protection.
BNI launched innovations for credit card and other consumer loan applications through e-forms, including
opening digital accounts through mobile banking to reduce the potential misuse of customer data, as data is Annual Report page 327
directly stored in the system without any physical forms.
BNI has established a special organization (Information Security Division) combining several units with
Sustainability Report
functions related to information security to maintain independence and focus more on evaluating, running,
page 49
monitoring and improving cyber security.
To ensure system reliability and information security, technology audits are conducted regularly by the
Sustainability Report
Internal Audit. Assessments by external parties include the National Cyber and Crypto Agency (BSSN)
page 49
through the Information Security Index (KAMI Index).
The Technology Management Committee is a permanent committee at BNI authorized to provide
recommendations to the Board of Directors on the formulation, determination of policies and strategies
for BNI’s information technology development. This committee was established to assist the Board of Annual Report page 834
Commissioners and the Board of Directors in supervising Information Technology (IT) activities, including
those related to cyber security.
Practices - Employees
BNI provides IT Work Unit employees with training to develop their soft skills and hard skills. The hard skills
training includes project management, IT architecture, programming, CI/CD, secure coding, cloud security,
and others, carried out in-house or through Linkedin Learning, Google and AWS training, and other training Sustainability Report
media. page 49
Annual Report page 403
For all employees, data security and/or privacy risks and procedures awareness is also carried out by
increasing awareness through training and digital mindset development.
GOVERNANCE
Governance
COMPANY PRACTICE PAGE
Governance
Corporate Governance
Salary Figures Annual Report
• Executive Officer Payment Disclosure page 727
Ownership Structure
Annual Report
• Controlling Shareholders
page 615
• Controlling Shareholders Requiring Attention
One Share One Vote
Annual Report
• Multiple Equity Classes with Different Voting Rights
page 619
• Government Intervention Requiring Attention
Board of Directors
BOARD OF DIRECTORS’ INDEPENDENCE
Annual Report
• Executive Officers on the Board of Directors
page 92-104
• Transactions with Related Parties
BOARD OF DIRECTORS’ EXPERTISE & DIVERSITY Annual Report
• There are 30% female directors page 737
Salaries
PAYMENT FIGURES Annual Report
• Executive Officer Payment Disclosure page 727
PAYMENT PERFORMANCE ALIGNMENT
• CEO’s Equity Policy Annual Report
• Clawback & Malus page 728-733
• Payments Related to Sustainability
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1109
Page 523
2023 Management Company Management Discussion and Business Support
Performance Report Profile Analysis on Company Performance Functions
GOVERNANCE
Governance
COMPANY PRACTICE PAGE
Share Ownership & Control
Annual Report
DIRECTOR SELECTION
page 636-639
• Annual Director Selection
Annual Report
• Proxy Access
page 616-617
ONE SHARE ONE VOTE Annual Report
• Multiple Equity Classes with Different Voting Rights page 619
SHAREHOLDERS’ RIGHTS Annual Report
• Right to Talk about Payment Policy page 615
Accountancy
ACCOUNTING RISK Annual Report
• Expenditure Recognition page 310-311
Business Ethics
Business Ethics Policies and Practices
Annual Report
BNI has a Board of Directors or C-suite level committee or executive committee that oversees ethical issues.
page 828
Annual Report
page 953-955
BNI has a detailed formal policy on bribery and anti-corruption.
Annual Report
page 966
Annual Report
BNI audits all operations at least once every three years.
page 871
BNI has a formal anonymous reporting system with legal protection for whistleblowers through the Whistleblowing Annual Report
System (WBS) that is managed by an external party, Deloitte. page 963
Annual Report
BNI has an ethical standard training program covering all employees (including part-time employees) and contractors
page 904
Annual Report
All BNI suppliers are required to have a mandatory anti-corruption policy and program for compliance verification.
page 972
Annual Report
BNI already has an Anti-Money Laundering Policy. The policy and implementation strategy is explained
page 950-952
Tax Transparency
Annual Report
The implementation of tax transparency refers to the Government regulations or policies.
page 1111
1110 From Local to Global
Page 524
Capital & Risk Management Good Corporate Social & Environmental ESG Financial
Practices Governance Responsibility Commitment Statements
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk 1111
Page 525
Page 526
1113 Financial Report
Attachment of Republic of Indonesia Financial
Services Authority Circular Letter No. 9/
1414 SEOJK.03/2020 Concerning Transparency and
Publication of Conventional Commercial Bank
Reports
Cross-Reference No. 16/SEOJK.04/2021: Format
1418 and Completing the Annual Report of Issuers
or Public Companies
Page 527
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022/
31 DECEMBER 2023 AND 2022
1114 Menduniakan Bisnis Indonesia
Page 528
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1115
Page 529
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
1116 Menduniakan Bisnis Indonesia
Page 530
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1117
Page 531
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
1118 Menduniakan Bisnis Indonesia
Page 532
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1119
Page 533
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
1120 Menduniakan Bisnis Indonesia
Page 534
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1121
Page 535
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
1122 Menduniakan Bisnis Indonesia
Page 536
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1123
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Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
1124 Menduniakan Bisnis Indonesia
Page 538
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
DAN UNTUK TAHUN-TAHUN YANG BERAKHIR PADA AND FOR THE YEARS THEN ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
Daftar Isi Halaman/ Table of Contents
Page
Consolidated Statements of
Laporan Posisi Keuangan Konsolidasian ................... 1-4 ..............................................Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Consolidated Statements of Profit or Loss
Lain Konsolidasian .............................................. 5-7 ....................and Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 8-9 Consolidated Statements of Changes in
…………… ........................................................... ….…...………………………………………Equity
Laporan Arus Kas Konsolidasian ............................... 10 - 12 ………..... Consolidated Statements of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 13 - 278 Notes to the Consolidated Financial
....... ……………………………………………… ……………………….…………….…Statements
Lampiran/
Schedule
Informasi Keuangan Tambahan ................................ 1-5 ..…………..…Supplementary Financial Information
**************************
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1125
Page 539
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
ASET ASSETS
Kas 4 11,207,201 13,448,092 Cash
Giro pada Bank Indonesia 5 65,256,432 82,921,989 Current accounts with Bank Indonesia
Giro pada bank lain 6,46b Current accounts with other banks
- Pihak berelasi 52,254 113,602 Related parties -
- Pihak ketiga 34,970,515 15,808,274 Third parties -
Total giro pada bank lain 35,022,769 15,921,876 Total current accounts with other banks
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (7) (8) losses
35,022,762 15,921,868
Penempatan pada bank lain dan 7,46c Placements with other banks
Bank Indonesia and Bank Indonesia
- Pihak berelasi 1,210,621 705,107 Related parties -
- Pihak ketiga 42,583,643 50,864,235 Third parties -
Total penempatan pada bank lain dan Total placements with other banks
Bank Indonesia 43,794,264 51,569,342 and Bank Indonesia
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (98) (26) losses
43,794,166 51,569,316
Efek-efek 8,46d Marketable securities
- Pihak berelasi 11,427,357 7,795,611 Related parties -
- Pihak ketiga 25,980,323 21,007,140 Third parties -
Total efek-efek 37,407,680 28,802,751 Total marketable securities
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (242,941) (246,668) losses
37,164,739 28,556,083
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 14 13,951,344 16,631,271 under agreements to resell
Wesel ekspor dan tagihan lainnya 9,46f Bills and other receivables
- Pihak berelasi 10,085,240 10,326,392 Related parties -
- Pihak ketiga 9,192,255 10,575,737 Third parties -
Total wesel ekspor dan tagihan lainnya 19,277,495 20,902,129 Total bills and other receivables
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (278,501) (172,909) losses
18,998,994 20,729,220
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 1 - Page
1126 Menduniakan Bisnis Indonesia
Page 540
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
ASET (lanjutan) ASSETS (continued)
Tagihan akseptasi 10,46g Acceptance receivables
- Pihak berelasi 3,158,955 4,665,596 Related parties -
- Pihak ketiga 14,409,720 15,348,632 Third parties -
Total tagihan akseptasi 17,568,675 20,014,228 Total acceptance receivables
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (477,481) (1,102,385) losses
17,091,194 18,911,843
Tagihan derivatif 11,46h Derivative receivables
- Pihak berelasi 37,939 4,189 Related parties -
- Pihak ketiga 957,738 681,048 Third parties -
Total tagihan derivatif 995,677 685,237 Total derivative receivables
Pinjaman yang diberikan 12,46i Loans
- Pihak berelasi 126,359,320 104,726,161 Related parties -
- Pihak ketiga 568,725,449 541,462,152 Third parties -
Total pinjaman yang diberikan 695,084,769 646,188,313 Total loans
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (47,158,131) (50,333,988) losses
647,926,638 595,854,325
Obligasi Pemerintah 13,46e Government Bonds
setelah penyesuaian adjusted for amortization
amortisasi diskonto dan premi 127,100,369 121,292,258 of discount and premium
Dikurangi: Cadangan kerugian Less: Allowance for impairment
penurunan nilai (1,504) (1,391) losses
127,098,865 121,290,867
Pajak dibayar di muka 29a 643,384 643,563 Prepaid taxes
Beban dibayar di muka 15 2,743,330 3,243,620 Prepaid expenses
Investasi pada entitas asosiasi 16,46j 11,283,466 10,048,975 Investment in associates
Penyertaan saham - bersih 17,46j 563,700 608,797 Equity investments - net
Aset lain-lain - bersih 18 16,972,197 13,856,114 Other assets - net
Aset tetap dan aset hak-guna 19 44,687,850 41,755,458 Fixed assets and right-of-use assets
Dikurangi: Akumulasi penyusutan (16,922,994) (15,206,565) Less: Accumulated depreciation
27,764,856 26,548,893
Aset takberwujud 20 744,423 752,311 Intangible assets
Aset pajak tangguhan - bersih 29d 7,440,618 7,614,484 Deferred tax assets - net
TOTAL ASET 1,086,663,986 1,029,836,868 TOTAL ASSETS
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 2 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1127
Page 541
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 21 5,294,952 4,686,360 Obligations due immediately
Simpanan nasabah 22,46k Deposits from customers
- Pihak berelasi 152,080,390 154,808,263 Related parties -
- Pihak ketiga 658,649,953 614,460,728 Third parties -
Total simpanan nasabah 810,730,343 769,268,991 Total deposits from customers
Simpanan dari bank lain 23,46l Deposits from other banks
- Pihak berelasi 2,705,107 3,190,421 Related parties -
- Pihak ketiga 9,188,881 12,054,133 Third parties -
Total simpanan dari bank lain 11,893,988 15,244,554 Total deposits from other banks
Liabilitas derivatif 11,46p Derivative payables
- Pihak berelasi 136,138 118,439 Related parties -
- Pihak ketiga 674,324 656,692 Third parties -
Total liabilitas derivatif 810,462 775,131 Total derivative payables
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 24 6,891,177 2,885,286 agreements to repurchase
Liabilitas akseptasi 25,46q Acceptance payables
- Pihak berelasi 1,070,600 988,843 Related parties -
- Pihak ketiga 4,677,947 4,312,400 Third parties -
Total liabilitas akseptasi 5,748,547 5,301,243 Total acceptance payables
Beban yang masih harus dibayar 26 1,663,865 1,440,670 Accrued expenses
Utang pajak 29b Taxes payable
- Pajak penghasilan badan 701,920 1,391,695 Corporate income tax -
- Pajak lainnya 121,053 159,351 Other taxes -
Total utang pajak 822,973 1,551,046 Total taxes payable
Imbalan kerja 41 7,005,834 6,879,968 Employee benefits
Penyisihan 27 2,172,732 2,712,346 Provisions
Liabilitas lain-lain 28 26,124,897 21,129,380 Other liabilities
Efek-efek yang diterbitkan 30,46m 4,893,357 4,896,875 Securities issued
Pinjaman yang diterima 31,46n 30,949,608 35,654,206 Borrowings
Efek-efek subordinasi 32,46o 16,928,731 17,213,150 Subordinated securities
TOTAL LIABILITAS 931,931,466 889,639,206 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 3 - Page
1128 Menduniakan Bisnis Indonesia
Page 542
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
EKUITAS EQUITY
Ekuitas diatribusikan Equity attributable to equity holders
kepada pemilik entitas induk of the parent entity
Modal saham: Share capital:
- Seri A Dwiwarna - nilai nominal Class A Dwiwarna -
Rp3.750 per saham Rp3,750 par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri B - nilai nominal Class B - Rp3,750 -
Rp3.750 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri C - nilai nominal Class C - Rp187.5 -
Rp187,5 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
Modal dasar: Share capital - Authorized:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B - 578.683.733 saham Class B - 578,683,733 shares -
- Seri C - 68.426.325.320 saham Class C - 68,426,325,320 shares -
Modal ditempatkan dan disetor penuh: Issued and fully paid:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B - 578.683.733 saham Class B - 578,683,733 shares -
- Seri C - 36.678.114.582 saham 33 9,054,807 9,054,807 Class C -36,678,114,582 shares -
Tambahan modal disetor 33 17,010,254 17,010,254 Additional paid-in capital
Cadangan pembayaran berbasis saham 44 260,116 - Share-based payment reserve
Transaksi dengan kepentingan Transactions with non-controlling
nonpengendali 1i 2,256,999 2,256,999 interests
Cadangan revaluasi aset 19 15,447,829 15,441,439 Asset revaluation reserve
Kerugian yang belum Unrealized loss
direalisasi atas efek-efek dan Obligasi on marketable securities
Pemerintah yang diukur pada and Government Bonds
nilai wajar melalui penghasilan at fair value through other
komprehensif lain, setelah pajak 8,13 (896,178) (1,971,154) comprehensive income, net of tax
Selisih kurs karena penjabaran Exchange difference on
laporan keuangan dalam translation of foreign currency
mata uang asing (58,367) (36,370) financial statements
Saldo laba Retained earnings
Sudah ditentukan penggunaannya Appropriated
Cadangan umum dan wajib 35 2,778,412 2,778,412 General and legal reserves
Cadangan khusus 36 - - Specific reserves
Tidak ditentukan penggunaannya 104,457,102 91,281,328 Unappropriated
Total saldo laba 107,235,514 94,059,740 Total retained earnings
Saham treasuri (179,960) - Treasury shares
Total ekuitas yang dapat Total equity attributable to
diatribusikan kepada equity holders of
pemilik entitas induk 150,131,014 135,815,715 the parent entity
Kepentingan non-pengendali 4,601,506 4,381,947 Non-controlling interests
TOTAL EKUITAS 154,732,520 140,197,662 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 1,086,663,986 1,029,836,868 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 4 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1129
Page 543
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
PENDAPATAN BUNGA 37 61,471,696 54,658,681 INTEREST INCOME
BEBAN BUNGA 38 (20,196,023) (13,337,989) INTEREST EXPENSE
PENDAPATAN BUNGA - BERSIH 41,275,673 41,320,692 INTEREST INCOME - NET
Pendapatan premi dan Premium income
hasil investasi 6,853,074 6,221,661 and investment return
Beban klaim (5,193,773) (4,670,128) Claims expense
PENDAPATAN PREMI DAN PREMIUM INCOME AND
HASIL INVESTASI - BERSIH 1,659,301 1,551,533 INVESTMENTS RETURN - NET
PENDAPATAN
OPERASIONAL LAINNYA OTHER OPERATING INCOME
Provisi dan komisi lainnya 10,120,172 9,738,240 Other fee and commission
Laba dari entitas asosiasi 1,327,868 1,083,052 Income from investment in associates
Penerimaan kembali aset
yang telah dihapusbukukan 5,029,766 3,780,086 Recovery of assets written off
Keuntungan yang
belum direalisasi dari
perubahan nilai wajar aset Unrealized gain on changes in
keuangan yang diukur fair value of financial assets at
pada nilai wajar melalui laba rugi 73,552 15,544 fair value through profit or loss
Keuntungan dari penjualan
aset keuangan yang diukur pada Gain on sale of financial assets
nilai wajar melalui penghasilan at fair value through other
komprehensif lain dan comprehensive income and fair
nilai wajar melalui laba rugi 1,179,693 1,331,839 value through profit or loss
Laba selisih kurs - bersih 1,019,050 1,596,936 Foreign exchange gains - net
Lain-lain 1,062,328 1,053,974 Others
TOTAL PENDAPATAN TOTAL OTHER OPERATING
OPERASIONAL LAINNYA 19,812,429 18,599,671 INCOME
PEMBENTUKAN
CADANGAN KERUGIAN ALLOWANCE FOR
PENURUNAN NILAI (9,196,402) (11,513,892) IMPAIRMENT LOSSES
BEBAN OPERASIONAL OTHER OPERATING
LAINNYA EXPENSES
Gaji dan tunjangan 39,46u (12,833,769) (12,456,022) Salaries and employees’ benefits
Umum dan administrasi 40 (9,193,199) (8,791,956) General and administrative
Premi penjaminan simpanan (1,476,244) (1,411,806) Deposit guarantee premium
Beban promosi (1,066,423) (1,116,323) Promotion expense
Lain-lain (3,208,030) (3,283,042) Others
TOTAL BEBAN OPERASIONAL TOTAL OTHER OPERATING
LAINNYA (27,777,665) (27,059,149) EXPENSES
LABA OPERASIONAL 25,773,336 22,898,855 OPERATING INCOME
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 5 - Page
1130 Menduniakan Bisnis Indonesia
Page 544
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
BEBAN BUKAN NON-OPERATING
OPERASIONAL - BERSIH (133,598) (212,147) EXPENSE - NET
LABA SEBELUM BEBAN INCOME BEFORE
PAJAK 25,639,738 22,686,708 TAX EXPENSES
BEBAN PAJAK TAX EXPENSES
Kini (4,462,052) (5,041,267) Current
Tangguhan (71,458) 836,339 Deferred
TOTAL BEBAN PAJAK 29c (4,533,510) (4,204,928) TOTAL TAX EXPENSES
LABA BERSIH 21,106,228 18,481,780 NET INCOME
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN: INCOME:
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
Keuntungan/(kerugian) yang berasal Gain/(loss) from
dari revaluasi aset tetap 9,998 (977) revaluation of fixed assets
Pengukuran kembali liabilitas Remeasurement of post
imbalan kerja (505,219) 285,365 employment benefit
Pajak penghasilan terkait 96,005 (54,554) Related income tax
Pos-pos yang akan Items that will be
direklasifikasi ke laba rugi reclassified to profit or loss
Penyesuaian akibat penjabaran Translation adjustment
laporan keuangan dalam (21,997) (19,270) of foreign currency
mata uang asing financial statements
Keuntungan/(kerugian) dari perubahan nilai Gain/(loss) on changes in value of
aset keuangan yang diukur pada financial assets at
nilai wajar melalui fair value through
penghasilan komprehensif lain 1,444,294 (4,627,413) other comprehensive income
Pajak penghasilan terkait (349,786) 591,165 Related income tax
LABA/(RUGI) KOMPREHENSIF OTHER COMPREHENSIVE
LAIN TAHUN BERJALAN INCOME/(LOSS) FOR THE YEAR
SETELAH PAJAK 673,295 (3,825,684) AFTER TAXES
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 21,779,523 14,656,096 INCOME FOR THE YEAR
LABA TAHUN BERJALAN INCOME FOR THE YEAR
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 20,909,476 18,312,054 Equity holders of the parent entity
Kepentingan non-pengendali 196,752 169,726 Non-controlling interest
TOTAL 21,106,228 18,481,780 TOTAL
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 6 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1131
Page 545
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN INCOME FOR THE YEAR
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 21,559,964 14,594,497 Equity holders of the parent entity
Kepentingan nonpengendali 219,559 61,599 Non-controlling interest
TOTAL 21,779,523 14,656,096 TOTAL
LABA PER SAHAM BASIC/DILUTED EARNINGS
DASAR/DILUSIAN PER SHARE ATTRIBUTABLE
DIATRIBUSIKAN KEPADA TO EQUITY HOLDERS
PEMILIK ENTITAS INDUK OF THE PARENT ENTITY
(DALAM RUPIAH PENUH) 42 561 983 (IN FULL RUPIAH AMOUNT)
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 7 - Page
1132 Menduniakan Bisnis Indonesia
Page 546
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR 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)
Manajemen Risiko
Permodalan & Praktik
Kerugian yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
yang diukur
pada nilai
wajar melalui
penghasilan
komprehensif Selisih
lain setelah kurs karena
pajak/ penjabaran
Unrealized laporan Saldo laba/Retained earnings
Tata Kelola
losses keuangan
Perusahaan
on marketable dalam mata Dicadangkan/
Transaksi securities uang asing/ Appropriated
Modal dengan and Government Exchange
ditempatkan kepentingan Bonds at difference on Cadangan Cadangan Cadangan
dan disetor nonpengendali/ fair value translation of revaluasi umum pembayaran Total ekuitas
penuh/ Tambahan Transactions through other foreign aset/ dan wajib/ Saham berbasis saham/ pemilik entitas Kepentingan
Issued and modal disetor/ with comprehensive currency Asset General Tidak treasuri/ Share-based induk/Total nonpengendali/
Catatan/ fully paid-up Additional non-controlling income - financial revaluation and legal dicadangkan/ Treasury payment equity owners Non-controlling Total ekuitas/
Notes capital paid-in capital interest net of tax statements reserve reserves Unappropriated*) shares reserve of parent interest Total equity
Saldo pada tanggal 31 Desember 2022 9,054,807 17,010,254 2,256,999 (1,971,154) (36,370) 15,441,439 2,778,412 91,281,328 - - 135,815,715 4,381,947 140,197,662 Balance as of 31 December 2022
Laba komprehensif untuk tahun berjalan 8,13 - - - 1,074,976 (21,997) 6,390 - 20,500,595 - - 21,559,964 219,559 21,779,523 Comprehensive income for the year
Pembagian dividen 34 - - - - - - - (7,324,821) - - (7,324,821) - (7,324,821) Distribution of dividends
Saham treasuri 33 - - - - - - - - (179,960) - (179,960) - (179,960) Treasury shares
Penambahan cadangan pembayaran Additional of share-based
dan Lingkungan
berbasis saham 44 - - - - - - - - - 260,116 260,116 - 260,116 payment reserve
Tanggung Jawab Sosial
Saldo pada tanggal 31 Desember 2023 9,054,807 17,010,254 2,256,999 (896,178) (58,367) 15,447,829 2,778,412 104,457,102 (179,960) 260,116 150,131,014 4,601,506 154,732,520 Balance as of 31 December 2023
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
ESG
Komitmen
Laporan
Keuangan
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of these
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 8 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk
1133
Page 547
1134
2023
Performa
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN-TAHUN YANG BERAKHIR 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)
(Kerugian)/
keuntungan yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
Menduniakan Bisnis Indonesia
yang diukur
pada nilai
wajar melalui
Laporan
penghasilan
Manajemen
komprehensif Selisih
lain setelah kurs karena
pajak/ penjabaran
Unrealized laporan Saldo laba/Retained earnings
Gains/(losses) keuangan
on marketable dalam mata Dicadangkan/
Transaksi securities uang asing/ Appropriated
Modal dengan and Government Exchange
ditempatkan kepentingan Bonds at difference on Cadangan Cadangan Cadangan
dan disetor nonpengendali/ fair value translation of revaluasi umum pembayaran Total ekuitas
penuh/ Tambahan Transactions through other foreign aset/ dan wajib/ Saham berbasis saham/ pemilik entitas Kepentingan
Issued and modal disetor/ with comprehensive currency Asset General Tidak treasuri/ Share-based induk/Total nonpengendali/
Catatan/ fully paid-up Additional non-controlling income - financial revaluation and legal dicadangkan/ Treasury payment equity owners Non-controlling Total ekuitas/
Notes capital paid-in capital interest net of tax statements reserve reserves Unappropriated*) shares reserve of parent interest Total equity
Saldo pada tanggal 31 Desember 2021 9,054,807 17,010,254 2,256,999 1,948,658 (17,100) 15,442,025 2,778,412 75,471,792 (207,475) - 123,738,372 2,781,605 126,519,977 Balance as of 31 December 2021
Laba komprehensif untuk tahun berjalan 8,13 - - - (3,919,812) (19,270) (586) - 18,534,165 - - 14,594,497 61,599 14,656,096 Comprehensive income for the year
Profil
Pembagian dividen 34 - - - - - - - (2,724,629) - - (2,724,629) - (2,724,629) Distribution of dividends
Perusahaan
Kepentingan nonpengendali yang diperoleh Non controlling interest arising on
dari kombinasi bisnis 43 - - - - - - - - - - - 1,538,743 1,538,743 business combination
Alokasi saham treasuri Allocation of treasury shares
untuk pembayaran for share-based
berbasis saham 33 - - - - - - - - 207,475 (207,475) - - - payment reserve
Penambahan cadangan pembayaran Additional of share-based
berbasis saham 44 - - - - - - - - - 207,475 207,475 - 207,475 payment reserve
Saldo pada tanggal 31 Desember 2022 9,054,807 17,010,254 2,256,999 (1,971,154) (36,370) 15,441,439 2,778,412 91,281,328 - - 135,815,715 4,381,947 140,197,662 Balance as of 31 December 2022
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
Analisa dan Pembahasan
Manajemen atas Kinerja Bank
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang The accompanying notes to the consolidated financial statements form an integral part of these
tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Fungsi
Halaman - 9 - Page
Penunjang Bisnis
Page 548
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
UNTUK TAHUN-TAHUN YANG BERAKHIR CASH FLOWS FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan pendapatan bunga 60,989,587 53,867,559 Receipts from interest income
Pembayaran beban bunga (19,944,410) (12,982,903) Payments of interest expense
Pendapatan premi dan hasil investasi 6,853,074 6,221,661 Premium and investment income
Beban klaim (5,193,773) (4,670,128) Claims expense
Pendapatan operasional lainnya 16,949,163 29,188,180 Other operating income
Beban operasional lainnya (23,283,035) (19,243,701) Other operating expenses
Beban bukan operasional - bersih (133,598) (212,151) Non-operating expenses - net
Pembayaran pajak penghasilan (5,151,648) (4,452,098) Payment of income tax
Arus kas sebelum perubahan dalam Cash flows before changes in
aset dan liabilitas operasi 31,085,360 47,716,419 operating assets and liabilities
Perubahan dalam aset dan Changes in operating assets
liabilitas operasi: and liabilities:
(Increase)/decrease
(Kenaikan)/penurunan aset operasi: in operating assets:
Penempatan pada Placements with
Bank Indonesia dan Bank Indonesia and
bank lain (440,595) 924,885 other banks
Efek-efek dan Obligasi
Pemerintah yang diukur Marketable securities and
pada nilai wajar melalui Government Bonds at fair value
laba rugi (5,027,231) 4,774,591 through profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 14 2,679,927 6,910,457 under agreements to resell
Wesel ekspor dan tagihan lainnya 1,624,634 (936,193) Bills and other receivables
Pinjaman yang diberikan (63,286,794) (71,597,247) Loans
Tagihan akseptasi 2,445,553 1,625,087 Acceptance receivables
Beban dibayar di muka 15 500,290 (128,492) Prepaid expenses
Penempatan term deposit valas Foreign exchange term deposit
devisa hasil ekspor (2,540,505) - from export activities
Aset lain-lain (93,469) (1,086,042) Other assets
(Decrease)/increase in operating
(Penurunan)/kenaikan liabilitas operasi: liabilities:
Liabilitas segera 21 608,592 129,115 Obligations due immediately
Simpanan nasabah 22 41,461,352 32,009,728 Deposits from customers
Simpanan dari bank lain 23 (3,350,566) 766,330 Deposits from other banks
Kewajiban atas penempatan Liabilities related to
term deposit valas foreign exchange term
devisa hasil ekspor 2,540,505 - deposit from export activities
Beban yang masih harus dibayar 26 223,195 198,540 Accrued expenses
Imbalan kerja 41 701,494 (252,786) Employee benefits
Liabilitas akseptasi 25 447,304 (368,701) Acceptance payables
Utang pajak (38,297) 83,617 Taxes payable
Liabilitas lain-lain 28 852,115 (816,473) Other liabilities
Kas bersih diperoleh dari Net cash provided from
aktivitas operasi 10,392,864 19,952,835 operating activities
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 10 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1135
Page 549
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
UNTUK TAHUN-TAHUN YANG BERAKHIR CASH FLOWS FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Penjualan efek-efek Proceed
yang diukur pada nilai wajar melalui from marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive
diamortisasi 55,841,139 143,833,511 income and amortized cost
Pembelian efek-efek
yang diukur pada nilai wajar melalui Placement from marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive
diamortisasi (58,100,935) (154,549,209) income and amortized cost
Penjualan dari Obligasi
Pemerintah yang diukur pada
nilai wajar melalui Proceed of Government
penghasilan komprehensif Bonds at fair value through
lain dan biaya perolehan yang other comprehensive income
diamortisasi 55,658,940 55,920,426 and amortized cost
Pembelian dari Obligasi
Pemerintah yang diukur pada Placement of Government
nilai wajar melalui penghasilan Bonds at fair value through
komprehensif lain dan biaya other comprehensive income
perolehan yang diamortisasi (61,028,460) (78,352,075) and amortized cost
Pembelian aset tetap 19 (2,355,060) (2,441,525) Acquisition of fixed assets
Hasil penjualan aset tetap 13,119 952,777 Proceeds from sale of fixed assets
Akuisisi Entitas Anak 43 - (3,500,000) Acquisition of Subsidiary
Penyertaan pada Entitas anak (800,000) (500,000) Capital injection in Subsidiary
Penyertaan modal di investasi asosiasi - (425,756) Capital injection in investment associate
Kas yang diperoleh dari Cash receipts from acquisition of
akuisisi Entitas Anak 43 - 6,828,697 Subsidiary
Kas bersih digunakan dari Net cash used in
aktivitas investasi (10,771,257) (32,233,154) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan
pinjaman yang diterima 15,899,532 13,668,405 Receipt from borrowings
Pembayaran
pinjaman yang diterima (20,658,021) (10,919,385) Payment for borrowings
Penerimaan efek-efek yang Receipt in securities sold
dijual dengan janji dibeli kembali 24 4,011,546 1,042,592 under agreements to repurchase
Pembayaran atas efek-efek yang diterbitkan - (3,000,000) Securities issued
Penerimaan atas efek-efek yang diterbitkan - 5,000,000 Receipt from securities issued
Saham treasuri (179,960) - Treasury shares
Pembayaran liabilitas sewa (240,769) (341,741) Payment of lease liability
Pembayaran dividen (7,324,821) (2,724,629) Payment of dividends
Kas bersih (digunakan untuk)/ Net cash (used in)/
diperoleh dari aktivitas provided from financing
pendanaan (8,492,493) 2,725,242 activities
PENURUNAN BERSIH NET DECREASE IN
KAS DAN SETARA KAS (8,870,886) (9,555,077) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 163,900,321 173,340,293 AT BEGINNING OF THE YEAR
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (150,342) 115,105 exchange rate changes
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 154,879,093 163,900,321 AT THE END OF THE YEAR
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 11 - Page
1136 Menduniakan Bisnis Indonesia
Page 550
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF
UNTUK TAHUN-TAHUN YANG BERAKHIR CASH FLOWS FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Catatan/
Notes 2023 2022
KAS DAN CASH AND
SETARA KAS TERDIRI DARI: CASH EQUIVALENTS CONSIST OF:
Kas 4 11,207,201 13,448,092 Cash
Giro pada Bank Indonesia 5 65,256,432 82,921,989 Current accounts with Bank Indonesia
Giro pada bank lain 6 35,022,769 15,921,876 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain - jangka waktu and other banks - maturing
jatuh tempo tiga bulan atau kurang within three months of
sejak tanggal perolehan 43,392,691 51,608,364 acquisition date
Total kas dan setara kas 154,879,093 163,900,321 Total cash and cash equivalents
Catatan atas laporan keuangan konsolidasian terlampir The accompanying notes to the consolidated financial
merupakan bagian yang tidak terpisahkan dari laporan statements form an integral part of these
keuangan konsolidasian secara keseluruhan. consolidated financial statements taken as a whole.
Halaman - 12 - Page
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1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian Bank a. Establishment of the Bank
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
(“BNI” atau “Bank”) pada awalnya didirikan di (“BNI" or “Bank”) was originally established in
Indonesia sebagai bank sentral dengan nama Indonesia as the central bank under the name
“Bank Negara Indonesia” berdasarkan “Bank Negara Indonesia” based on
Peraturan Pemerintah Pengganti Undang- Government Regulation in Lieu of Law No. 2 of
Undang No. 2 tahun 1946 tanggal 5 Juli 1946. 1946 dated 5 July 1946. Subsequently, by
Selanjutnya, berdasarkan Undang-Undang virtue of Law No. 17 of 1968, BNI became
No. 17 tahun 1968, BNI ditetapkan menjadi “Bank Negara Indonesia 1946”, and changed
“Bank Negara Indonesia 1946”, dan statusnya its status to a state-owned commercial bank.
menjadi Bank Umum Milik Negara.
Berdasarkan Peraturan Pemerintah No. 19 Based on Government Regulation No. 19 of
tahun 1992, tanggal 29 April 1992, telah 1992, dated 29 April 1992, BNI changed its
dilakukan penyesuaian bentuk hukum BNI legal status to a limited liability corporation
menjadi perusahaan perseroan terbatas (Persero). The change in legal status to
(Persero). Penyesuaian bentuk hukum menjadi become a limited liability corporation was
Persero, dinyatakan dalam Akta No. 131, covered by Notarial Deed No. 131, dated
tanggal 31 Juli 1992, dibuat di hadapan 31 July 1992 of Muhani Salim, S.H., and was
Muhani Salim, S.H., yang telah diumumkan published in Supplement No. 1A of the State
dalam Berita Negara Republik Indonesia Gazette No. 73 dated 11 September 1992.
No. 73 tanggal 11 September 1992 Tambahan
No. 1A.
Untuk memenuhi ketentuan Undang-Undang In compliance with the Indonesian Limited
No. 40 Tahun 2007 tanggal 16 Agustus 2007 Liability Company Law No. 40 Year 2007
tentang Perseroan Terbatas, Anggaran Dasar dated 16 August 2007, BNI’s Articles of
BNI telah dilakukan penyesuaian. Association has been amended. The
Penyesuaian tersebut dinyatakan dalam Akta amendment was covered by Notarial Deed No.
No. 46 tanggal 13 Juni 2008 yang dibuat di 46 dated 13 June 2008 of Fathiah Helmi, S.H.,
hadapan Fathiah Helmi, S.H., notaris di a notary in Jakarta, as approved in the
Jakarta, berdasarkan keputusan Rapat Umum Extraordinary General Shareholders’ Meeting
Pemegang Saham Luar Biasa tanggal 28 Mei on 28 May 2008 and approved by the Minister
2008 dan telah mendapat persetujuan dari of Laws and Human Rights of the Republic of
Menteri Hukum dan Hak Asasi Manusia Indonesia, in its Decision Letter No. AHU-
Republik Indonesia, dengan Surat Keputusan AH.01.02-50609 dated 12 August 2008 and
No. AHU-AH.01.02-50609 tanggal 12 Agustus published in Supplement No. 29015 of the
2008 dan telah diumumkan dalam Berita State Gazette No. 103 dated 23 December
Negara Republik Indonesia No. 103 tanggal 2008.
23 Desember 2008 Tambahan No. 29015.
Anggaran Dasar BNI sebagaimana termaktub BNI's Articles of Association as stated on
dalam Akta Pernyataan Keputusan RUPS Notarial Deed No. 23 dated 20 April 2021 of
Tahunan Nomor 23 tanggal 20 April 2021 Fathiah Helmi, S.H., and has been approved
Notaris Fathiah Helmi yang telah mendapatkan by the Minister of Laws and Human Rights of
persetujuan dari Menteri Hukum dan Hak the Republic of Indonesia, in its decision letter
Asasi Manusia Republik Indonesia dengan No. AHU-0076627.AH.01.11 Tahun 2021
Surat Nomor AHU-0076627.AH.01.11 tanggal dated 26 April 2021 has been amended as
26 April 2021 dan telah diubah berdasarkan stated in the Notarial Deed of Extraordinary
Akta Pernyataan Keputusan RUPS Luar Biasa General Shareholders' Meeting No. 18 dated
Nomor 18 tanggal 19 September 2023 oleh 19 September 2023 by Notary Ashoya Ratam,
Notaris Ashoya Ratam, S.H., M.Kn. yang telah SH, M.Kn., which has been approved by the
diterima dan dicatat oleh Menteri Hukum dan Minister of Law and Human Rights of the
Hak Asasi Manusia Republik Indonesia Republic of Indonesia in its decision letter No.
dengan Surat Nomor AHU-AH.01.03-0119983 AHU-AH.01.03-0119983 dated 19 September
tanggal 19 September 2023. 2023.
Halaman - 13 - Page
1138 Menduniakan Bisnis Indonesia
Page 552
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
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(PERSERO) Laporan
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DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
a. Pendirian Bank (lanjutan) a. Establishment of the Bank (continued)
Berdasarkan Pasal 3 Anggaran Dasar BNI, According to Article 3 of BNI’s Articles of
ruang lingkup kegiatan BNI adalah melakukan Association, BNI’s scope of activity is to
usaha di bidang perbankan umum. engage in general banking services.
b. Penawaran Umum Perdana Saham b. Initial Public Offering (“IPO”)
Pada tanggal 28 Oktober 1996, BNI On 28 October 1996, BNI undertook an initial
melakukan penawaran umum perdana atas public offering of 1,085,032,000 Class B
1.085.032.000 saham Seri B dengan nilai shares with a par value per share of Rp500
nominal sebesar Rp500 (nilai penuh) setiap (full amount) and offering price per share of
saham dan harga penawaran setiap saham Rp850 (full amount) to the public in Indonesia.
sebesar Rp850 (nilai penuh) kepada The shares began trading on the Jakarta and
masyarakat di Indonesia. Saham yang Surabaya Stock Exchanges (currently
ditawarkan tersebut mulai diperdagangkan di Indonesia Stock Exchange or IDX) on
Bursa Efek Jakarta dan Surabaya (sekarang 25 November 1996.
Bursa Efek Indonesia atau BEI) pada tanggal
25 November 1996.
c. Penawaran Umum Saham Terbatas I c. Limited Public Offering I
Pada tanggal 30 Juni 1999, BNI melakukan On 30 June 1999, BNI undertook a Limited
Penawaran Umum Terbatas I dalam rangka Public Offering I (“LPO I”) through the
penerbitan Hak Memesan Efek Terlebih issuance of pre-emptive rights of
Dahulu (HMETD) sebanyak 151.904.480.000 151,904,480,000 Class C shares with a par
saham Seri C dengan nilai nominal sebesar value per share of Rp25 (full amount). Each
Rp25 (nilai penuh) setiap saham. Setiap holder of 1 share was entitled to buy 35 new
pemegang 1 saham lama berhak membeli shares for Rp347.58 (full amount) per share.
35 saham baru dengan harga Rp347,58 (nilai As a result of LPO I, BNI increased its capital
penuh) setiap saham. Dari penawaran umum by 683,916,500 Class C shares issued to the
ini, BNI meningkatkan modal sahamnya public on 21 July 1999 and the LPO I listed in
sebanyak 683.916.500 lembar saham Seri C the Jakarta and Surabaya Stock Exchanges
yang diterbitkan kepada masyarakat umum (currently IDX). On 7 April 2000 and 30 June
pada tanggal 21 Juli 1999 dan terdaftar di 2000, BNI also issued 151,220,563,500 Class
Bursa Efek Jakarta dan Surabaya (sekarang C shares to the Government of Indonesia
BEI). BNI juga menerbitkan 151.220.563.500 through the recapitalization program under the
lembar saham Seri C kepada Pemerintah Government Regulation No. 52 year 1999.
Indonesia pada tanggal 7 April 2000 dan 30
Juni 2000 melalui program rekapitalisasi
berdasarkan Peraturan Pemerintah No. 52
tahun 1999.
d. Rekapitalisasi d. Recapitalization
Pada tanggal 30 Maret 2000, Menteri On 30 March 2000, the Ministry of Finance
Keuangan menyetujui rekapitalisasi BNI approved BNI’s recapitalization amounting to
sebesar Rp61,8 triliun, yang meningkat Rp61.8 trillion, which was Rp9 trillion higher
sebesar Rp9 triliun dibandingkan dengan than the amount stated in the Government
jumlah yang ditetapkan dalam Peraturan Regulation No. 52 year 1999. In connection
Pemerintah No. 52 tahun 1999. Sehubungan with the increase in the recapitalization
dengan peningkatan rekapitalisasi tersebut, amount, which was approved in the
yang telah disetujui melalui Peraturan Government Regulation No. 32 year 2000, BNI
Pemerintah No. 32 tahun 2000, BNI issued additional 44,946,404,500 Class C
menerbitkan tambahan saham Seri C shares without pre-emptive rights.
sebanyak 44.946.404.500 saham tanpa Hak
Memesan Efek Terlebih Dahulu.
Halaman - 14 - Page
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31 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. Rekapitalisasi (lanjutan) d. Recapitalization (continued)
Pada tanggal 20 Juli 2001, modal saham BNI On 20 July 2001, BNI’s capital was reduced by
berkurang sebanyak 1.965.701.500 saham 1,965,701,500 Class C shares in connection
Seri C sehubungan dengan pengembalian with the refund of excess recapitalization funds
kelebihan dana rekapitalisasi kepada to the Government of Indonesia. The refund
Pemerintah Indonesia. Pengembalian tersebut was approved by the shareholders at the
telah disetujui oleh pemegang saham dalam Extraordinary General Shareholders’ Meeting
Rapat Umum Pemegang Saham Luar Biasa held on 25 June 2001.
pada tanggal 25 Juni 2001.
e. Kuasi-reorganisasi e. Quasi-reorganization
Untuk menghilangkan konsekuensi negatif In order for BNI to eliminate the negative
karena dibebani dengan saldo rugi, BNI consequences of being burdened by
melakukan kuasi-reorganisasi sesuai accumulated losses, BNI undertook quasi-
keputusan Rapat Umum Pemegang Saham reorganization as approved in the
Luar Biasa (“RUPS-LB”) tanggal 15 Desember Extraordinary General Shareholders’ Meeting
2003. (“RUPS-LB”) on 15 December 2003.
Penyesuaian kuasi-reorganisasi yang telah The quasi-reorganization adjustments which
dibukukan pada tanggal 30 Juni 2003 adalah were booked on 30 June 2003 were as follows:
sebagai berikut:
Akumulasi kerugian (58,905,232) Accumulated losses
Cadangan umum dan wajib 432,952 General and legal reserve
Cadangan khusus 382,541 Specific reserve
Selisih penilaian kembali aktiva tetap 1,190,598 Fixed assets revaluation reserve
Laba yang belum direalisasi atas efek-efek Unrealized gain on available for
dalam kelompok tersedia untuk dijual 58,660 sale securities
Kenaikan penilaian kembali nilai wajar Revaluation uplift in the fair value
aktiva bersih 2,472,634 of net assets
Tambahan modal disetor 54,367,847 Additional paid-in capital
-
Anggaran Dasar BNI telah mengalami BNI’s Articles of Association were amended to
perubahan sehubungan dengan perubahan reflect the changes in additional paid-in capital
tambahan modal disetor karena adanya kuasi- as a result of quasi-reorganization, based on
reorganisasi sesuai dengan Akta Notaris Notarial Deed of Agung Prihatin, S.H., No. 42
Agung Prihatin, S.H., No. 42 tanggal 30 dated 30 December 2003 which was approved
Desember 2003 dan telah disahkan oleh by the Minister of Law and Human Rights of
Menteri Hukum dan Hak Asasi Manusia the Republic of Indonesia in its decision letter
Republik Indonesia berdasarkan surat No. C-29647.HT.01.07.TH.2003 dated
keputusan No. C-29647.HT.01.07.TH.2003 19 December 2003 and was published in the
tanggal 19 Desember 2003 dan diumumkan State Gazette No. 1152, Supplement No. 9
pada Berita Negara Republik Indonesia dated 30 January 2004.
No. 1152 tanggal 30 Januari 2004, Tambahan
No. 9.
f. Penawaran Umum Saham Terbatas II f. Limited Public Offering II
Pada tanggal 30 Juli 2007, pada Rapat Umum On 30 July 2007, the Extraordinary General
Pemegang Saham Luar Biasa (“RUPSLB”), Shareholders’ Meeting approved the issuance
Pemegang Saham telah memutuskan untuk of up to 1,992,253,110 new Class C shares
melakukan Penawaran Umum Terbatas II through Limited Public Offering II to
kepada para pemegang saham dalam rangka shareholders with a par value per share of
penerbitan sampai dengan sejumlah Rp375 (full amount).
1.992.253.110 saham Seri C baru dengan nilai
nominal Rp375 (nilai penuh) setiap lembar
saham.
Halaman - 15 - Page
1140 Menduniakan Bisnis Indonesia
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Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
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Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 Saham Terbatas II f. Limited Public Offering II (continued)
(lanjutan)
Setiap pemegang 20 saham lama yang Each owner of 20 old shares whose name was
namanya tercatat dalam Daftar Pemegang registered in the List of Shareholders of BNI as
Saham BNI pada tanggal 9 Agustus 2007 of 9 August 2007 at 16.00 WIB was entitled to
pukul 16.00 WIB mempunyai 3 HMETD, 3 pre-emptive rights where each right entitles
dimana setiap 1 HMETD memberikan hak the owner to buy a new share at the price of
kepada pemegangnya untuk membeli Rp2,025 (full amount) per share. From the
sebanyak 1 saham baru dengan harga Limited Public Offering II, BNI raised
pelaksanaan Rp2.025 (nilai penuh) setiap Rp747,094 additional share capital and
saham. Dari Penawaran Umum Terbatas II, Rp3,287,218 additional paid-in capital and
BNI mendapatkan tambahan modal disetor Rp195,280 shares issuance cost.
sebesar Rp747.094 dan tambahan agio saham
sebesar Rp3.287.218 dan biaya emisi
penerbitan saham sebesar Rp195.280.
Perdagangan perdana dilaksanakan pada The initial trading took place on 13 August
tanggal 13 Agustus 2007 di Bursa Efek Jakarta 2007 at the Jakarta Stock Exchange and
dan Bursa Efek Surabaya (sekarang BEI). Surabaya Stock Exchange (currently IDX).
g. Penawaran Umum Saham Terbatas III g. Limited Public Offering III
Pada tanggal 25 November 2010, dalam On 25 November 2010, at the Extraordinary
Rapat Umum Pemegang Saham Luar Biasa General Shareholders’ Meeting, the
(RUPSLB), Pemegang Saham telah shareholders decided, among other matters,
memutuskan antara lain untuk menyetujui to increase the issued and paid-up capital
peningkatan modal ditempatkan dan disetor through limited public offering (LPO III) with
BNI melalui Penawaran Umum Terbatas III pre-emptive right to shareholders for the
(PUT III) dengan penerbitan HMETD sebesar issuance of 3,374,715,948 new Class C
3.374.715.948 saham Seri C baru dengan nilai shares with a par value per share of Rp375
nominal Rp375 (nilai penuh) setiap lembar (full amount). Such pre-emptive rights can be
saham. HMETD tersebut dapat traded inside and outside the Indonesia Stock
diperdagangkan di dalam dan di luar Bursa Exchange (IDX) starting 10 December 2010
Efek Indonesia (BEI) mulai tanggal until 16 December 2010, with consideration to
10 Desember 2010 sampai dengan the existing capital market regulation. From
16 Desember 2010, dengan memperhatikan the LPO III, BNI obtained Rp1,265,519
ketentuan yang berlaku di bidang pasar modal. additional share capital and Rp8,950,869
Dari PUT III tersebut, BNI mendapatkan additional paid-in capital, net of shares
tambahan modal disetor sebesar Rp1.265.519 issuance cost.
dan tambahan agio saham, bersih setelah
dikurangkan dengan biaya emisi penerbitan
saham, sebesar Rp8.950.869.
h. Pemecahan nilai nominal saham BNI h. Stock split of BNI
Berdasarkan keputusan RUPSLB tanggal 19 Based on the decision of the Extraordinary
September 2023 yang dituangkan dalam Akta General Meeting of Shareholders (RUPSLB)
No. 18, tanggal 19 September 2023, yang dated 19 September 2023, as stated in Deed
dibuat dihadapan Ashoya Ratam SH, M.kn, No. 18 dated 19 September 2023, as recorded
pemegang saham BNI antara lain menyetujui in the Notarial Deed of Ashoya Ratam, SH,
pemecahan nilai nominal saham (stock split) M.Kn., the shareholders of BNI, among others,
Bank dengan rasio 1:2 yang berlaku efektif approved the nominal value split (stock split)
pada tanggal 10 Oktober 2023 (lihat Catatan of the bank with a ratio of 1:2, effective from
33). 10 October 2023 (see Note 33).
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KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
i. Organisasi dan Struktur Manajemen i. Organizational and Management Structure
Susunan Dewan Komisaris dan Direksi BNI The composition of the Boards of
pada tanggal 31 Desember 2023 dan Commissioners and Directors of BNI as of
31 Desember 2022 yang ditetapkan masing- 31 December 2023 and 31 December 2022
masing berdasarkan RUPS Luar Biasa BNI based on BNI’s Extraordinary Shareholders’
tanggal 19 September 2023 yang dinyatakan General Meeting held on 19 September 2023
dengan Akta Notaris No. 18 tanggal 19 as stated under the Notarial Deed No. 18
September 2023 dan RUPS Tahunan BNI dated 19 September 2023 and BNI’s Annual
tanggal 15 Maret 2023 yang dinyatakan Shareholders’ General Meeting held on 15
dengan Akta Notaris No. 17 adalah sebagai March 2023 as stated on Notarial Deed No.
berikut: 17, respectively, are as follows:
31 Desember/December 2023
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen Pradjoto1) Independent Commissioner
Wakil Komisaris Utama Vice President Commissioner/
Komisaris Independen Pahala Nugraha Mansury2) Independent Commissioner
Komisaris Independen Sigit Widyawan Independent Commissioner
Komisaris Independen Asmawi Syam Independent Commissioner
Komisaris Independen Septian Hario Seto Independent Commissioner
Komisaris Independen Iman Sugema Independent Commissioner
Komisaris Independen Erwin Rijanto Slamet Independent Commissioner
Komisaris Askolani Commissioner
Komisaris Susyanto Commissioner
Komisaris Fadlansyah Lubis Commissioner
Komisaris Robertus Billitea3) Commissioner
31 Desember/December 2023
Direksi Board of Directors
Direktur Utama Royke Tumilaar President Director (CEO)
Wakil Direktur Utama Adi Sulistyowati Vice President Director
Direktur Finance Novita Widya Anggraini Managing Director - Finance (CFO)
Direktur Wholesale Managing Director - Wholesale
& International Banking Silvano Winston Rumantir & International Banking
Direktur Enterprise & Commercial Managing Director -
Banking Sis Apik Wijayanto Enterprise & Commercial Banking
Direktur Risk Management David Pirzada Managing Director - Risk Management
Direktur Institutional Banking Muhammad Iqbal Managing Director - Institutional Banking
Direktur Network & Managing Director - Network &
Services Ronny Venir Services
Direktur Digital & Integrated Managing Director - Digital & Integrated
Transaction Banking Corina Leyla Karnalies Transaction Banking
Direktur Retail Banking Putrama Wahju Setyawan Managing Director - Retail Banking
Direktur Technology & Operations Toto Prasetio Managing Director - Technology & Operation
Direktur Human Capital & Managing Director - Human Capital &
Compliance Mucharom Compliance
31 Desember/December 2023
Komite Audit*) Audit Committee*)
Ketua Asmawi Syam Chairman
Anggota Sigit Widyawan Member
Anggota Iman Sugema Member
Anggota Human Brillianto Member
Anggota Suhendi Muharam Member
1. Efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan (OJK) 1. Effectively after the issuance of approval from Financial Service Authority
2. Efektif setelah mendapatkan persetujuan dari Otoritas Jasa Keuangan (OJK) 2. Effectively after the issuance of approval from Financial Service Authority
3. Efektif bergabung sejak 11 September 2023 3. Effectively joined since 11 September 2023
*) Pembentukan Komite Audit Bank telah dilakukan sesuai dengan peraturan OJK No. *) The formation of Audit Committee is in accordance with Financial Service Authority
55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite rule No. 55/POJK.04/2015 regarding the Establishment and Guidelines for the Work
Audit. Implementation of the Audit Committee.
Halaman - 17 - Page
1142 Menduniakan Bisnis Indonesia
Page 556
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
i. Organisasi dan Struktur Manajemen i. Organizational and Management Structure
(lanjutan) (continued)
31 Desember/December 2022
Dewan Komisaris Board of Commissioners
Komisaris Utama/ President Commissioner/
Komisaris Independen Agus Dermawan Wintarto Martowardojo1) Independent Commissioner
Wakil Komisaris Utama Vice President
Komisaris Pradjoto Commissioner
Komisaris Independen Sigit Widyawan Independent Commissioner
Komisaris Independen Asmawi Syam Independent Commissioner
Komisaris Independen Septian Hario Seto Independent Commissioner
Komisaris Independen Iman Sugema Independent Commissioner
Komisaris Independen Erwin Rijanto Slamet Independent Commissioner
Komisaris Askolani Commissioner
Komisaris Susyanto Commissioner
Komisaris Fadlansyah Lubis Commissioner
31 Desember/December 2022
Direksi Board of Directors
Direktur Utama Royke Tumilaar President Director (CEO)
Wakil Direktur Utama Adi Sulistyowati Vice President Director
Direktur Finance Novita Widya Anggraini Managing Director - Finance (CFO)
Direktur Corporate Managing Director - Corporate
& International Banking Silvano Winston Rumantir & International Banking
Direktur Institutional Managing Director -
Banking Sis Apik Wijayanto Institutional Banking
Direktur Risk Management David Pirzada Managing Director - Risk Management
Direktur Enterprise & Managing Director - Enterprise &
Commercial Banking Muhammad Iqbal Commercial Banking
Direktur Network & Managing Director - Network &
Services Ronny Venir Services
Direktur Consumer Managing Director - Consumer
Banking Corina Leyla Karnalies Banking
Direktur Treasury Putrama Wahju Setyawan Managing Director - Treasury
Direktur Technology & Operation Toto Prasetio Managing Director - Technology & Operation
Direktur Human Capital & Managing Director - Human Capital &
Compliance Mucharom Compliance
31 Desember/December 2022
Komite Audit*) Audit Committee*)
Ketua Asmawi Syam Chairman
Anggota Sigit Widyawan Member
Anggota Iman Sugema Member
Anggota Human Brilianto Member
Anggota Suhendi Muharam Member
1. Masa jabatan berakhir pada 19 September 2023 1. Effective term of office ended on 19 September 2023
*) Pembentukan Komite Audit Bank telah dilakukan sesuai dengan peraturan OJK No. *) The formation of Audit Committee is in accordance with Financial Service Authority
55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite rule No. 55/POJK.04/2015 regarding the Establishment and Guidelines for the Work
Audit. Implementation of the Audit Committee.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, BNI’s
2022, Sekretaris Perusahaan BNI adalah Okki Corporate Secretary is Okki Rushartomo
Rushartomo Budiprabowo. Budiprabowo.
Halaman - 18 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1143
Page 557
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
i. Organisasi dan Struktur Manajemen i. Organizational and Management Structure
(lanjutan) (continued)
Jumlah pegawai BNI adalah sebagai berikut The number of employees of BNI is as follows
(tidak diaudit): (unaudited):
Tetap/ Tidak tetap/
Permanent Non-permanent Total
31 Desember 2023 25,460 2,110 27,570 31 December 2023
31 Desember 2022 25,334 1,836 27,170 31 December 2022
Kantor pusat BNI berlokasi di Jl. Jend. BNI’s head office is located at Jl. Jend.
Sudirman Kav. 1, Jakarta. Pada tanggal Sudirman Kav. 1, Jakarta. As of 31 December
31 Desember 2023, BNI memiliki 17 kantor 2023, BNI has 17 regional offices, 195
wilayah, 195 kantor cabang, 1.090 kantor domestic branches, 1,090 sub-branches and
layanan serta 820 outlet lainnya (31 Desember 820 other outlets (31 December 2022: 17
2022: 17 kantor wilayah, 195 kantor cabang, regional offices, 195 domestic branches, 1,094
1.094 kantor layanan serta 843 outlet lainnya) sub-branches and 843 other outlets)
(tidak diaudit). Selain itu, BNI juga memiliki (unaudited). In addition, BNI has a presence in
jaringan di luar negeri melalui 6 kantor cabang overseas through 6 overseas branches located
luar negeri yang berada di pusat keuangan in the global financial center located in
dunia yaitu Singapura, Hong Kong, Tokyo, Singapore, Hong Kong, Tokyo, London, New
London, New York dan Seoul. Di samping itu, York and Seoul. Further than that, BNI also
BNI juga memiliki 2 kantor perwakilan di Osaka has 2 representative offices in Osaka and
dan Amsterdam, serta 2 Limited Purpose Amsterdam, and 2 Limited Purpose Branch in
Branch di Singapura. Singapore.
j. Entitas Anak j. Subsidiaries
BNI mempunyai kepemilikan langsung pada BNI has direct ownership in the following
Entitas Anak berikut: Subsidiaries:
Tahun Mulai
Beroperasi Persentase Kepemilikan/ Total Aset/
Komersial/ Percentage of Ownership Total Assets
Year Started
Nama Perusahaan/ Kegiatan Usaha/ Commercial 31 Desember / 31 Desember/ 31 Desember / 31 Desember/
Company Name Business Activity Operations December 2023 December 2022 December 2023 December 2022
PT BNI Life Insurance Asuransi jiwa/
Life insurance 1997 60.00% 60.00% 24,972,042 23,322,020
PT BNI Multifinance Pembiayaan/
Financing 1983 99.99% 99.99% 3,788,690 1,028,686
PT BNI Sekuritas dan
Entitas Anak/and
Subsidiaries Sekuritas/Securities 1995 75.00% 75.00% 2,383,585 1,634,408
BNI Remittance Ltd. Jasa keuangan/
Financial services 1998 100.00% 100.00% 11,537 18,193
PT Bank Hibank Perbankan/Banking 1993 63.92% 63.92% 14,615,844 11,611,753
PT BNI Modal Ventura Permodalan ventura/
Venture capital 2022 99.98% 99.98% 511,415 505,111
Semua Entitas Anak BNI berkedudukan di All of the Subsidiaries of BNI are domiciled in
Jakarta, kecuali BNI Remittance Ltd. Jakarta, except for BNI Remittance Ltd. which
berkedudukan di Hong Kong. is domiciled in Hong Kong.
PT BNI Life Insurance (“BNI Life”) PT BNI Life Insurance (“BNI Life”)
BNI Life pada awalnya didirikan dengan nama BNI Life was originally established under the
PT Asuransi Jiwa BNI Jiwasraya berdasarkan name PT Asuransi Jiwa BNI Jiwasraya based
Akta Notaris No. 24 tanggal 28 November on Notarial Deed No. 24 dated 28 November
1996. Pada tanggal 26 November 2004, 1996. On 26 November 2004, PT Asuransi
PT Asuransi Jiwa BNI Jiwasraya telah Jiwa BNI Jiwasraya changed its name to
mengubah nama menjadi PT BNI Life PT BNI Life Insurance.
Insurance.
Halaman - 19 - Page
1144 Menduniakan Bisnis Indonesia
Page 558
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT BNI Life Insurance (“BNI Life”) (lanjutan) PT BNI Life Insurance (“BNI Life”)
(continued)
Sesuai dengan pasal 3 Anggaran Dasar BNI In accordance with Article 3 of BNI Life’s
Life, ruang lingkup kegiatan BNI Life adalah Articles of Association, the scope of BNI Life’s
menjalankan usaha-usaha dalam bidang activities is to engage in life insurance
asuransi jiwa termasuk usaha asuransi jiwa business including life insurance business
dengan prinsip syariah. BNI Life memperoleh under sharia principle. BNI Life obtained its
izin usaha sebagai perusahaan asuransi operating license as a life insurance company
jiwa berdasarkan Keputusan Menteri based on the Minister of Finance of the
Keuangan Republik Indonesia No. Kep- Republic of Indonesia Decree No. Kep-
305/KMK.017/1997 tanggal 7 Juli 1997. 305/KMK.017/1997 dated 7 July 1997.
Kantor pusat BNI Life berlokasi di Centennial BNI Life’s head office is located in Centennial
Tower, Lantai 9, 10, dan 11 Jl. Gatot Subroto Tower, 9th,10th, and 11th floor Jl. Gatot Subroto
Kav. 24-25, Jakarta 12930. Pada tanggal Kav. 24-25, Jakarta 12930. As of
31 Desember 2023, BNI Life memiliki 14 31 December 2023, BNI Life has 14 marketing
kantor pemasaran dan 5 kantor pemasaran offices and 5 personal marketing offices
mandiri (31 Desember 2022: 12 kantor (31 December 2022: 12 marketing offices and
pemasaran dan 10 kantor pemasaran mandiri) 10 personal marketing offices) located in
yang tersebar di beberapa kota di Indonesia various cities in Indonesia (unaudited) and
(tidak diaudit) dan memiliki karyawan has 722 employees as of 31 December 2023
sebanyak 722 orang pada tanggal (31 December 2022: 733 employees)
31 Desember 2023 (31 Desember 2022: 733 (unaudited).
karyawan) (tidak diaudit).
PT BNI Multifinance (“BNI Multifinance”) PT BNI Multifinance (“BNI Multifinance”)
Sesuai dengan Pasal 3 Anggaran Dasar BNI In accordance with Article 3 of BNI
Multifinance, ruang lingkup kegiatan BNI Multifinance’s Articles of Association, the
Multifinance adalah menjalankan kegiatan scope of the BNI Multifinance’s activities
dalam bidang pembiayaan investasi, involves investment financing, working capital
pembiayaan modal kerja, pembiayaan multi financing, multipurpose financing and
guna dan sewa operasi. operating lease.
Anggaran Dasar BNI Multifinance telah BNI Multfifinance’s Articles of Association has
mengalami beberapa kali perubahan. been amended several times. The latest
Perubahan terakhir Anggaran Dasar PT BNI amendment of PT BNI Multifinance’s Articles
Multifinance dilakukan antara lain tentang of Association was made regarding domicile
perubahan tempat kedudukan sesuai dengan changes based on Notarial Deed No. 31 dated
Akta Notaris No. 31 tanggal 18 Agustus 2023 18 August 2023 of Notary I Gede Buda
dari Notaris I Gede Buda Gunamanta, S.H., Gunamanta, S.H., and has been approved by
dan telah mendapat persetujuan dari Menteri the Minister of Laws and Human Rights of the
Hukum dan Hak Asasi Manusia Republik Republic of Indonesia, in its Decision
Indonesia, dengan Surat Keputusan No. AHU- Letter No. AHU-0048768.AH.01.02 dated
0048768.AH.01.02 tanggal 19 Desember 19 December 2023.
2023.
Kantor pusat BNI Multifinance berlokasi di BNI Multifinance head office is located in
Gedung Graha Binakarsa, lantai 11 Lot. E-F Gedung Graha Binakarsa, 11th Lot E-F and
dan lantai 12, Jl. HR Rasuna Said, Kav C-18 12th floor, Jl. HR Rasuna Said, Kav C-18
Kuningan, Jakarta Selatan 12940. Pada Kuningan, South Jakarta 12940.
tanggal 31 Desember 2023, BNI Multifinance As of 31 December 2023, BNI Multifinance has
memiliki 17 outlet cabang dan 33 cabang 17 branches and 33 sub-branches
pembantu (31 Desember 2022: 9 outlet (31 December 2022: 9 branches) located in
cabang) tersebar di beberapa kota di various cities in Indonesia (unaudited) and had
Indonesia (tidak diaudit) dan memiliki 522 dan 522 and 243 employees as of 31 December
243 karyawan masing-masing pada tanggal 2023 (unaudited) and 31 December 2022
31 Desember 2023 (tidak diaudit) dan (audited).
31 Desember 2022 (diaudit).
Halaman - 20 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1145
Page 559
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT BNI Sekuritas (“BNI Sekuritas”) dan PT BNI Sekuritas (“BNI Sekuritas”) and
Entitas Anak Subsidiary
BNI Sekuritas didirikan berdasarkan Akta BNI Sekuritas was established by virtue of
Notaris No. 22 tanggal 12 April 1995 dari Notarial Deed No. 22 dated 12 April 1995 of
Koesbiono Sarmanhadi, S.H., di Jakarta. Akta Koesbiono Sarmanhadi, S.H., in Jakarta. The
tersebut kemudian diubah dengan Akta Notaris deed was amended by Notarial Deed No. 39
No. 39 dari notaris yang sama tanggal 3 Mei dated 3 May 1995 of the same notary. The
1995. Akta pendirian dan perubahannya Deed of Establishment and amendment
disahkan oleh Menteri Kehakiman Republik thereon were approved by the Decision Letter
Indonesia dalam Surat Keputusan of the Minister of Justice of the Republic of
No. C2-6278.HT.01.01.Th.95 tanggal 19 Mei Indonesia No. C2-6278.HT.01.01.Th.95 dated
1995, serta diumumkan dalam Berita Negara 19 May 1995 and was published in the State
Republik Indonesia No. 55, Tambahan Gazette No. 55, Supplement No. 5804 dated
No. 5804 tanggal 11 Juli 1995. 11 July 1995.
Berdasarkan Pasal 3 dari Anggaran Dasar BNI In accordance with Article 3 of BNI Sekuritas’
Sekuritas, ruang lingkup kegiatan usahanya Articles of Association, the scope of its
meliputi perdagangan efek, termasuk di business activities comprises of securities
dalamnya bertindak sebagai penjamin dan trading, including investment underwriting and
penasehat investasi dan kegiatan lain yang advisory investment and other related activities
berhubungan dengan kegiatan tersebut allowed by Financial Service Authority (OJK),
dengan memperhatikan peraturan Otoritas previously the Capital Market and Financial
Jasa Keuangan (OJK), dahulu Badan Institutions Supervisory Agency (Bapepam and
Pengawas Pasar Modal dan Lembaga LK) and other regulations.
Keuangan (Bapepam dan LK) dan peraturan
perundang-undangan lain yang berlaku.
BNI Sekuritas memiliki 99.90% dari jumlah BNI Sekuritas owns 99,90% of the total share
saham PT BNI Asset Management (“BNI Asset capital of PT BNI Asset Management (“BNI
Management”), entitas anak yang didirikan Asset Management”), a subsidiary established
tanggal 28 Maret 2011 dan bergerak di bidang on 28 March 2011 and engaged in investment
manajemen dan penasehat investasi. management and advisory activities.
BNI Sekuritas memiliki 100.00% dari jumlah BNI Sekuritas owns 100,00% of the total share
saham BNI Securities Pte. Ltd. (“BSPL”) yang capital of BNI Securities Pte. Ltd. (“BSPL”)
didirikan pada tanggal 22 Maret 2021 dan which was established on 22 March 2021 and
telah mendapat izin dari Monetary Authority had obtained licensed issued by Monetary
Singapore (MAS) pada tanggal 8 September Authority Singapore (MAS) on 8 September
2021. 2021.
Kantor pusat BNI Sekuritas berlokasi di BNI Sekuritas’ head office is located in
Sudirman Plaza Indofood Tower, lantai 16, Sudirman Plaza Indofood Tower, 16th floor,
Jl. Jenderal Sudirman Kav. 76-78, Jakarta Jl. Jenderal Sudirman Kav. 76-78, Jakarta
12910, Indonesia. Pada tanggal 31 Desember 12910, Indonesia. As of 31 December 2023,
2023, Perusahaan memiliki 19 outlet cabang the Company has 19 outlets located in various
yang tersebar di beberapa kota di Indonesia cities in Indonesia (2022: 24 outlets)
(2022: 24 outlet cabang) (tidak diaudit). (unaudited). The Company has 286 and 269
Perusahaan memiliki karyawan tetap sebanyak permanent employees as of 31 December
286 dan 269 orang masing-masing pada 2023 and 2022, respectively (unaudited).
tanggal 31 Desember 2023 dan 2022 (tidak
diaudit).
Halaman - 21 - Page
1146 Menduniakan Bisnis Indonesia
Page 560
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
BNI Remittance Ltd. (dahulu BNI BNI Remittance Ltd. (formerly BNI
Nakertrans) Nakertrans)
BNI Remittance Ltd. telah menambah On 11 June 2009, BNI Remittance Ltd.
modalnya sebesar HKD7.434.944 (nilai penuh) increased its capital by HKD7,434,944 (full
setara dengan Rp10.000 pada tanggal 11 Juni amount) equivalent to Rp10,000, which was
2009 yang dicatat menggunakan metode recorded using the cost method. The main
biaya. Kantor pusat BNI Remittance Ltd. office of BNI Remittance Ltd. is located in
berada di Causeway Bay, Hong Kong dan Causeway Bay, Hong Kong and has 6 and 6
memiliki karyawan sebanyak 6 dan 6 orang employees as of 31 December 2023 and
pada tanggal 31 Desember 2023 dan 31 31 December 2022, respectively (unaudited).
Desember 2022 (tidak diaudit).
PT Bank Hibank Indonesia (dahulu PT Bank PT Bank Hibank Indonesia (formerly
Mayora) PT Bank Mayora)
PT Bank Mayora didirikan pada tahun 1993 PT Bank Mayora was established in 1993
berdasarkan Akta No.14 tanggal 25 Februari based on Notarial Deed No. 14 dated 25
1993 dari Dr. Widjojo Wilami, S.H., notaris di February 1993 of Dr. Widjojo Wilami, S.H.,
Jakarta. Akta pendirian ini telah mendapat public notary in Jakarta. The Deed of
pengesahan dari Menteri Kehakiman Republik Establishment was approved by the Minister of
Indonesia melalui Surat Keputusannya No.C2- Justice of the Republic of Indonesia in his
2108.HT.01.01.Th.1993 tanggal 10 April 1993 Decision Letter No. C2-
serta diumumkan dalam Berita Negara 2108.HT.01.01.Th.1993 dated 10 April 1993
Republik Indonesia No.44, tanggal 2 Juni and published in the State Gazette of the
1993, Tambahan No.2457. Anggaran Dasar Republic of Indonesia No.44 dated 2 June
PT Bank Mayora telah mengalami beberapa 1993, Supplement No.2457. Bank Mayora’s
kali perubahan. Perubahan terakhir Anggaran Articles of Association has been amended
Dasar PT Bank Mayora dilakukan antara lain several times. The latest amendment of PT
tentang perubahan penamaan perseroan Bank Mayora’s Articles of Association was
menjadi PT Bank Hibank Indonesia sesuai made regarding change its name to PT Bank
dengan Akta Notaris No. 42 tanggal Hibank Indonesia based on Notarial Deed No.
11 April 2023 dari Jose Dima Satria, SH., 42 dated 11 April 2023 of Notary Jose Dima
M.KN. dan telah mendapat persetujuan dari Satria, SH., M.KN. and has been approved by
Menteri Hukum dan Hak Asasi Manusia the Minister of Laws and Human Rights of the
Republik Indonesia, dengan Surat Keputusan Republic of Indonesia, in its Decision Letter
No. AHU-0022392.AH.01.02 tanggal 14 April No. AHU-0022392.AH.01.02 dated 14 April
2023. 2023.
PT Bank Hibank Indonesia tergabung dalam PT Bank Hibank Indonesia incorporated in the
Kelompok Usaha Bank (KUB) BNI BNI Bank Business Group (KUB) as an
sebagaimana penegasan terhadap rencana affirmation of the plan to establish a BNI KUB
pembentukan KUB BNI yang disampaikan oleh by the Financial Services Authority (OJK)
Otoritas Jasa Keuangan cfm. Surat OJK confirmed by OJK Letter No. S-83/PB.31/2022
No. S-83/PB.31/2022 tanggal 23 Mei 2022 dan dated 23 May 2022 and became a Financial
menjadi bagian dari anggota Lembaga Jasa Services Institution member of the BNI
Keuangan Konglomerasi Keuangan BNI Financial Conglomerate as recorded in the
sebagaimana telah dicatat dalam administrasi OJK supervision administration confirmed by
pengawasan OJK cfm. Surat OJK OJK Letter No. S-88/PB.31/2022 dated 9 June
No. S-88/PB.31/2022 tanggal 9 Juni 2022. 2022.
Sesuai dengan Surat Keputusan Bank In accordance with the Decree of Bank
Indonesia No.15/5/KEP.DpG/2013 tanggal Indonesia No.15/5/KEP.DpG/2013 dated
7 Mei 2013, Bank memperoleh peningkatan 7 May 2013, the Bank was authorized to
status menjadi Bank Devisa. operate as a Foreign Exchange Bank.
Halaman - 22 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1147
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT Bank Hibank Indonesia (dahulu PT Bank PT Bank Hibank Indonesia (formerly
Mayora) (lanjutan) PT Bank Mayora) (continued)
Kantor pusat PT Bank Hibank Indonesia PT Bank Hibank Indonesia head office is
berlokasi di Jakarta dengan alamat di Jalan located in Jakarta, Jalan Tomang Raya Kav.
Tomang Raya Kav. 21-23, Jakarta Barat. Pada 21-23, Jakarta Barat. As of 31 December 2023
tanggal 31 Desember 2023 dan 2022, Hibank and 2022, Hibank has 3 branches, 28 sub-
memiliki 3 kantor cabang, 28 kantor cabang branches and 1 other outlets (unaudited) (31
pembantu dan 1 KP non operasional (tidak December 2022: 3 branches, 25 sub-
diaudit) (31 Desember 2022: 3 kantor cabang, branches, 8 other outlets) and has 676
25 kantor cabang pembantu, dan 8 kantor kas) employees as of 31 December 2023 (31
serta memiliki karyawan sebanyak 676 orang December 2022: 621 employees) (unaudited).
pada tanggal 31 Desember 2023 (31
Desember 2022: 621 orang) (tidak diaudit).
PT BNI Modal Ventura (‘’BNI Ventures’’) PT BNI Modal Ventura (‘’BNI Ventures’’)
BNI Ventures didirikan pada tahun 2022 BNI Ventures was established in 2022 based
berdasarkan Akta No. 17 tanggal 12 April 2022 on Deed No. 17 dated 12 April 2022 from
dari Ariani L. Rachim, notaris di Jakarta. Akta Ariani L. Rachim, a notary in Jakarta. This
pendirian ini telah mendapatkan pengesahan deed of establishment has been approved by
dari Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of the
Republik Indonesia yang tertuang dalam Surat Republic of Indonesia as stated in Letter
No. AHU-0027437.AH.01.01.TAHUN 2022 No. AHU-0027437.AH.01.01.TAHUN 2022
tanggal 19 April 2022 serta diumumkan dalam dated 19 April 2022 and announced in the
Berita Negara Republik Indonesia No.032 State Gazette of the Republic of Indonesia
Tambahan Berita Negara RI No.014450 No.032 Supplement to the State Gazette of the
tanggal 22 April 2022. Republic of Indonesia No.014450 dated
22 April 2022.
Berdasarkan pasal 3 dari Anggaran Dasar BNI Based on article 3 of the Articles of
Ventures, ruang lingkup kegiatan usahanya Association of BNI Ventures, the scope of its
mencakup usaha modal ventura yang business activities includes conventional
diselenggarakan secara konvensional, dengan venture capital ventures, with business
kegiatan usaha meliputi penyertaan saham activities including equity participation, equity
(equity participation), penyertaan melalui participation through the purchase of bonds
pembelian obligasi (quasi equity participation), (quasi equity participation), financing through
pembiayaan melalui pembelian surat utang the purchase of issued debt securities by
yang diterbitkan pasangan usaha pada tahap business partners at the initial startup stage
rintisan awal (startup) dan/atau and/or business development, and/or
pengembangan usaha, dan/atau pembiayaan productive business financing. In carrying out
usaha produktif. Dalam melakukan kegiatan its business activities, the BNI Ventures can
usahanya, BNI Ventures dapat mengelola manage venture funds. In addition to venture
dana ventura. Selain usaha modal ventura, capital businesses, BNI Ventures can also
BNI Ventures juga dapat menyelenggarakan carry out other business activities, namely fee-
kegiatan usaha lain yaitu kegiatan jasa based service activities and/or other business
berbasis fee dan/atau kegiatan usaha lain activities with the approval of the Financial
dengan persetujuan Otoritas Jasa Keuangan Services Authority (OJK). BNI Ventures has
(OJK). BNI Ventures telah mendapatkan izin obtained a business license from OJK on
usaha dari OJK pada tanggal 27 Januari 2023. 27 January 2023.
Halaman - 23 - Page
1148 Menduniakan Bisnis Indonesia
Page 562
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
j. Entitas Anak (lanjutan) j. Subsidiaries (continued)
PT BNI Modal Ventura (‘’BNI Ventures’’) PT BNI Modal Ventura (‘’BNI Ventures’’)
(lanjutan) (continued)
Kantor pusat BNI Ventures berlokasi di Jakarta BNI Ventures head office is located in Jakarta,
dengan alamat di Menara BNI Lt. 2, at Menara BNI Lt. 2, Jl. Pejompongan Raya
Jl. Pejompongan Raya No.7, Tanah Abang, No.7, Tanah Abang, Central Jakarta. BNI
Jakarta Pusat. BNI Ventures memiliki Ventures had 12 employees and 5 employees
karyawan sebanyak 12 orang dan 5 orang as of 31 December 2023 and 2022
masing-masing pada tanggal 31 Desember (unaudited).
2023 dan 2022 (tidak diaudit).
k. Entitas Asosiasi k. Associates
PT Bank Syariah Indonesia Tbk PT Bank Syariah Indonesia Tbk
BNI Syariah didirikan dengan Akta Pendirian BNI Syariah was established based on
Nomor 160 tanggal 22 Maret 2010 yang dibuat Establishment Deed No. 160 dated 22 March
di hadapan Aulia Taufani, S.H., sebagai 2010 which was notarized by Aulia Taufani,
Pengganti Sutjipto, S.H., notaris di Jakarta. S.H., as the substitute of Sutjipto, S.H., notary
Akta Pendirian tersebut telah memperoleh in Jakarta. The Establishment Deed was
pengesahan dari Menteri Hukum dan Hak approved by the Ministry of Laws and Human
Asasi Manusia Republik Indonesia melalui Rights of the Republic of Indonesia through
Surat No. AHU-15574.AH.01.01.Tahun 2010 Letter No. AHU-15574.AH.01.01.Year 2010
tanggal 25 Maret 2010. dated 25 March 2010.
Sejak tanggal 1 Februari 2021, BNI Syariah Since 1 February 2021, BNI Syariah has
telah resmi bergabung ke Bank Syariah officially joined Bank Syariah Indonesia as
Indonesia sesuai persetujuan Otoritas Jasa approved by The Financial Service Authority
Keuangan (OJK) Pasar Modal melalui surat (OJK) Capital Market through letter No.
No. S-289/D.04/2020 tertanggal 11 Desember S-289/D.04/2020 dated 11 December 2020 as
2020 serta melalui surat OJK Perbankan No. well as through OJK Perbankan through letter
4/KDK.03/2021 tanggal 27 Januari 2021. No. 4/KDK.03/2021 dated 27 January 2021.
Dengan bergabungnya BNI Syariah ke Bank By joining BNI Syariah to Bank Syariah
Syariah Indonesia, maka pengendalian BNI Indonesia, BNI's control of BNI Syariah has
terhadap BNI Syariah telah berakhir dan tidak ended and there is no consolidation of the
dilakukan konsolidasi atas laporan keuangan financial statements of Bank Syariah Indonesia
Bank Syariah Indonesia pada laporan in the consolidated financial statements of BNI
keuangan konsolidasian BNI dan Entitas and its Subsidiaries.
Anak.
Sejak 1 Februari 2021, Penyertaan BNI Since 1 February 2021, BNI's participation in
terhadap Bank Syariah Indonesia dianggap Bank Syariah Indonesia is considered as
sebagai penyertaan terhadap perusahaan participation in associated companies with
asosiasi dengan pengaruh signifikan yang significant influence which is recorded using
dicatat menggunakan metode ekuitas. the equity method.
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL POLICIES
Laporan keuangan konsolidasian BNI dan Entitas The consolidated financial statements of BNI and
Anak (“Grup”) ini diselesaikan dan diotorisasi untuk its Subsidiaries (“Group”) were completed and
terbit oleh Direksi pada tanggal 25 Januari 2024. authorized for issuance by the Board of Directors
on 25 January 2024.
Kebijakan akuntansi material yang diterapkan The material accounting policies adopted in
dalam penyusunan laporan keuangan preparing the consolidated financial statements
konsolidasian BNI dan Entitas Anak (“Grup”) of BNI and Subsidiaries (“Group”) are set out
adalah seperti dijabarkan dibawah ini: below:
Halaman - 24 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1149
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DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Berikut ini adalah ikhtisar kebijakan akuntansi Presented below are the summary of material
material yang diterapkan dalam penyusunan accounting policies applied in the preparation
laporan keuangan konsolidasian Grup yang of the consolidated financial statements of the
disusun berdasarkan Standar Akuntansi Group in accordance with Indonesian Financial
Keuangan di Indonesia yang mencakup Accounting Standards which comprise of
Pernyataan Standar Akuntansi Keuangan Statements of Financial Accounting Standards
("PSAK") dan Interpretasi Standar Akuntansi ("SFAS") and Interpretation of Financial
Keuangan ("ISAK") yang diterbitkan oleh Accounting Standards (“ISAK”) issued by
Ikatan Akuntan Indonesia dan Peraturan Institute of Indonesian Chartered Accountant
Badan Pengawas Pasar Modal dan Lembaga and the Capital Market and Financial
Keuangan ("BAPEPAM-LK") No. VIII.G.7 Institution Supervisory Agency ("BAPEPAM-
tentang Penyajian dan Pengungkapan LK")’s Regulation No. VIII.G.7 regarding the
Laporan Keuangan Emiten atau Perusahaan Presentations and Disclosures of Financial
Publik, yang terlampir dalam surat keputusan Statements of Listed Entity, enclosed in the
No. KEP-347/BL/2012. Peraturan tersebut decision letter No. KEP-347/BL/2012. The
sekarang merupakan regulasi dari Otoritas regulation is now a regulation under
Jasa Keuangan ("OJK"). Indonesian Financial Services Authority
("OJK").
Laporan keuangan konsolidasian disusun The consolidated financial statements are
sesuai dengan PSAK 1, “Penyajian Laporan prepared in accordance with SFAS 1,
Keuangan”. “Presentation of Financial Statements”.
Laporan keuangan konsolidasian telah The consolidated financial statements have
disajikan berdasarkan konsep harga been prepared on a historical cost basis, as
perolehan, yang dimodifikasi oleh revaluasi modified by revaluation of land and buildings,
tanah dan bangunan, aset keuangan yang financial assets at fair value through other
diukur pada nilai wajar melalui penghasilan comprehensive income, and financial assets
komprehensif lain dan aset dan liabilitas and liabilities (including derivative instruments)
keuangan (termasuk instrumen derivatif) yang at fair value through profit or loss, and under
diukur pada nilai wajar melalui laba rugi, the accrual basis of accounting, except for
serta disusun dengan dasar akrual, kecuali consolidated statements of cash flows.
laporan arus kas konsolidasian.
Laporan arus kas konsolidasian disusun The consolidated statements of cash flows are
dengan menggunakan metode langsung prepared in the direct method with cash flows
dengan mengelompokkan arus kas dalam classified into operating, investing and
aktivitas operasi, investasi dan pendanaan. financing activities. Cash and cash equivalents
Kas dan setara kas terdiri dari kas, giro pada consist of cash, current accounts with Bank
Bank Indonesia dan giro pada bank lain, Indonesia and current accounts with other
penempatan pada bank lain dan Sertifikat banks, placements with other banks and
Bank Indonesia yang jatuh tempo dalam Certificates of Bank Indonesia maturing within
waktu 3 bulan atau kurang sejak tanggal 3 months from the date of acquisition, and
perolehan, sepanjang tidak digunakan which are not pledged as collateral for
sebagai jaminan atas pinjaman yang diterima borrowings nor restricted.
serta tidak dibatasi penggunaannya.
Pos-pos dalam penghasilan komprehensif Items within other comprehensive income are
lainnya disajikan terpisah antara akun-akun classified separately, between accounts which
yang akan direklasifikasikan ke laba rugi dan will be reclassified to profit or loss and which
akun-akun yang tidak akan direklasifikasikan will not be reclassified to profit or loss.
ke laba rugi.
Mata uang pelaporan yang digunakan dalam The reporting currency used for the
laporan keuangan konsolidasian adalah mata consolidated financial statements is the
uang Rupiah (Rp). Angka-angka yang Indonesian Rupiah (Rp). Unless otherwise
disajikan dalam laporan keuangan stated, all figures presented in the
konsolidasian, kecuali bila dinyatakan secara consolidated financial statements are rounded
khusus, adalah dibulatkan dalam jutaan off to millions of Rupiah.
Rupiah.
Halaman - 25 - Page
1150 Menduniakan Bisnis Indonesia
Page 564
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan of Statements of Financial Accounting
Standards
Berikut ini adalah standar akuntansi The followings are financial accounting
keuangan, perubahan dan interpretasi standard, amendments and interpretation of
standar akuntansi keuangan yang berlaku financial accounting standard which become
efektif sejak 1 Januari 2023. effective starting 1 January 2023.
• Amendemen PSAK 1: “Penyajian laporan • Amendment to SFAS 1: "Presentation of
keuangan tentang pengungkapan financial statements on disclosure of
kebijakan akuntansi”; accounting policies";
• Amendemen PSAK 16: “Aset tetap • Amendment to SFAS 16: "Fixed assets
tentang hasil sebelum penggunaan yang on proceeds before intended use";
diintensikan”;
• Amendemen PSAK 25: “Kebijakan • Amendment to SFAS 25: "Accounting
akuntansi, perubahan estimasi akuntansi policy, changes in accounting estimates
dan kesalahan tentang definisi estimasi and errors in the definition of accounting
akuntansi”; estimates";
• Amendemen PSAK 46: “Pajak • Amendment to SFAS 46: “Income taxes
penghasilan tentang reformasi pajak regarding international tax reform - pillar
internasional ketentuan model pilar two model rules”;and
dua”;dan
• Amendemen PSAK 73 “Sewa” - Liabilitas • Amendment of SFAS 73 “Leases” - lease
Sewa pada Transaksi Jual dan Sewa liability in a Sale and Leaseback.
Balik.
Berikut ini adalah standar akuntansi The followings are financial accounting
keuangan, perubahan dan interpretasi standard, amendments and interpretation of
standar akuntansi keuangan yang berlaku financial accounting standard which become
efektif sejak 1 Januari 2024. effective starting 1 January 2024.
• Amendemen PSAK 1 “Penyajian Laporan • Amendment to SFAS 1: "Presentation of
Keuangan” - Klasifikasi liabilitas lancar financial statements” - Classification of
atau tidak lancar; Liabilities as Current or Noncurrent;
• Amendemen PSAK 1 “Penyajian Laporan • Amendment to SFAS 1: “Presentation of
Keuangan” - Liabilitas Jangka Panjang financial statement” - Non-current
dengan Kovenan; dan Liabilities with Covenants; and
• Amendemen PSAK 73: “Sewa” - • Amendment to SFAS 73: "Leases” -
Liabilitas Sewa pada Transaksi Jual dan Lease Liability in a Sale and Leaseback.
Sewa Balik.
PSAK 74: Kontrak Asuransi SFAS 74 “Insurance Contract”
PSAK 74 mengatur relaksasi beberapa PSAK 74 regulates the relaxation of several
ketentuan antara lain berupa penambahan provisions, including the addition of scope
pengecualian ruang lingkup, penyesuaian exceptions, adjustments to the presentation of
penyajian laporan keuangan, penerapan opsi financial statements, application of risk
mitigasi risiko dan beberapa modifikasi pada mitigation options and some modifications to
ketentuan transisi. PSAK 74 juga transitional provisions. PSAK 74 also requires
mensyaratkan pemisahan yang jelas antara a clear separation between income generated
pendapatan yang dihasilkan dari bisnis from the insurance business and from
asuransi dengan yang berasal dari kegiatan investment activities.
investasi.
Halaman - 26 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1151
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
b. Perubahan Pernyataan Standar Akuntansi b. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan (lanjutan) of Statements of Financial Accounting
Standards (continued)
PSAK 74: Kontrak Asuransi (lanjutan) SFAS 74 “Insurance Contract” (continued)
Tanggal efektif penerapan PSAK 74: Kontrak The effective date for implementing PSAK 74:
Asuransi di Indonesia akan berlaku pada 1 Insurance Contracts in Indonesia will take
Januari 2025 dengan penerapan dini effect on January 1 2025 with early
diperkenankan. BNI Life, saat ini sudah implementation permitted. BNI Life has
menyelesaikan tahapan penyusunan currently completed the stages of formulating
Technical Position Paper sebagai rujukan the Technical Position Paper as a reference
pelaksanaan PSAK 74 yang sesuai dengan for the implementation of PSAK 74 in
standar. Proses pemilihan konsultan engine accordance with the Standard. BNI Life has
perhitungan Contractual Service Margin also completed the process of selecting
(“CSM”) juga sudah dilakukan. Di 2024, BNI consultant for Contractual Service Margin
Life Insurance berencana untuk melakukan (“CSM”) calculations engine. In 2024, BNI Life
proses paralel run untuk output CSM sesuai plans to conduct a parallel run process for
standard PSAK 74. CSM outputs in accordance with PSAK 74
standards.
Implementasi dari standar-standar tersebut The implementation of the above standards
tidak menghasilkan perubahan substansial did not result in substantial changes to the
terhadap kebijakan akuntansi Grup dan tidak Group’s accounting policies and had no
memiliki dampak yang material terhadap material impact to the consolidated financial
laporan keuangan konsolidasian di tahun statements for current or prior financial years.
berjalan atau tahun sebelumnya. Mulai dari 1 Beginning 1 January 2024, references to the
Januari 2024, referensi terhadap masing- individual PSAKs and ISAKs will be changed
masing PSAK dan ISAK akan diubah sesuai as published by DSAK-IAI.
dengan penerbitan oleh DSAK-IAI.
Terkait adanya siaran pers DSAK IAI Regarding the DSAK IAI press release
“Pengatribusian Imbalan pada Periode Jasa” "Compensation Attribution in the Service
pada bulan April 2022, Grup mengubah Period" in April 2022, the Group changed the
kebijakan terkait atribusi imbalan pensiun pada policy related to the attribution of pension
periode jasa sesuai ketentuan dalam PSAK 24 compensation in the service period in
untuk pola fakta umum dari program pensiun accordance with the provisions in SFAS 24 for
berbasis UU Cipta Kerja No. 11/2020 dan PP the general fact pattern of pension programs
35/2021. Dampak perubahan perhitungan based on the UU Cipta Kerja No. 11/2020 dan
tersebut adalah tidak material terhadap Grup, PP 35/2021. The impact of the change in
sehingga dibukukan seluruhnya pada laporan calculation is immaterial to the Group,
keuangan konsolidasian pada tahun berjalan, therefore the impact of the changes is
saat terjadinya perubahan kebijakan akuntansi recorded entirety in the consolidated financial
tersebut. statements for the current year, at the time the
change in accounting policy happened.
c. Aset dan liabilitas keuangan c. Financial assets and liabilities
(i) Klasifikasi (i) Classification
Grup mengklasifikasikan aset The Group classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan initial recognition:
awal:
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair
wajar melalui laba rugi; value through profit or loss;
• Aset keuangan yang diukur pada nilai • Financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain; income;
• Aset keuangan yang diukur pada • Financial assets measured at
biaya perolehan diamortisasi. amortized cost.
Halaman - 27 - Page
1152 Menduniakan Bisnis Indonesia
Page 566
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Aset keuangan diukur pada biaya Financial assets are measured at
perolehan diamortisasi jika memenuhi amortized cost if they meet the following
kondisi sebagai berikut: conditions:
• aset keuangan dikelola dalam model • financial assets are managed in a
bisnis yang bertujuan untuk memiliki business model that aims to have
aset keuangan dalam rangka financial assets in order to obtain
mendapatkan arus kas kontraktual; contractual cash flow;
• persyaratan kontraktual dari aset • the contractual terms of the financial
keuangan tersebut memberikan hak assets provide rights on a certain date
pada tanggal tertentu atas arus kas for cash flow obtained solely from
yang diperoleh semata dari payment of principal and interest
pembayaran pokok dan bunga (SPPI) (SPPI) on the principal amount owed.
dari jumlah pokok terutang.
Aset keuangan diukur pada nilai wajar Financial assets are measured at fair
melalui penghasilan komprehensif lain value through other comprehensive
jika memenuhi kondisi sebagai berikut: income if they meet the following
conditions:
• Aset keuangan dikelola dalam model • Financial assets are managed in a
bisnis yang bertujuan untuk business model that aims to obtain
mendapatkan arus kas kontraktual contractual cash flow and sell
dan menjual aset keuangan; dan financial assets; and
• Persyaratan kontraktual dari aset • The contractual requirements of the
keuangan tersebut memenuhi kriteria financial assets meet the SPPI
SPPI. criteria.
Pada saat pengakuan awal, Grup dapat At initial recognition, the Group may make
membuat pilihan yang tidak dapat an irrevocable choice to present equity
dibatalkan untuk menyajikan instrumen instruments that are not held for trading at
ekuitas yang bukan dimiliki untuk fair value through other comprehensive
diperdagangkan pada nilai wajar melalui income.
penghasilan komprehensif lain.
Aset keuangan lainnya yang tidak Other financial assets that do not meet the
memenuhi persyaratan untuk requirements to be classified as financial
diklasifikasikan sebagai aset keuangan assets measured at amortized cost or fair
diukur pada biaya perolehan diamortisasi value through other comprehensive
atau nilai wajar melalui penghasilan income, are classified as measured at fair
komprehensif lain, diklasifikasikan sebagai value through profit or loss.
diukur pada nilai wajar melalui laba rugi.
Saat pengakuan awal Grup dapat At initial recognition, the Group can make
membuat penetapan yang tidak dapat an irrevocable determination to measure
dibatalkan untuk mengukur aset yang assets that meet the requirements to be
memenuhi persyaratan untuk diukur pada measured at amortized cost or fair value
biaya perolehan diamortisasi atau nilai through other comprehensive income at
wajar melalui penghasilan komprehensif fair value through profit or loss, if the
lain pada nilai wajar melalui laba rugi, determination eliminates or significantly
apabila penetapan tersebut mengeliminasi reduces the measurement or recognition
atau secara signifikan mengurangi inconsistencies (sometimes referred to as
inkonsistensi pengukuran atau pengakuan "accounting mismatch").
(kadang disebut sebagai “accounting
mismatch”).
Halaman - 28 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1153
Page 567
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INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian model bisnis Evaluation of business models
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok aset level that reflects how groups of financial
keuangan dikelola bersama-sama untuk assets are managed together to achieve
mencapai tujuan bisnis tertentu. certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak terbatas carried out by considering, but not limited
pada, hal-hal berikut: to, the following:
• Bagaimana kinerja dari model bisnis • How the performance of the business
dan aset keuangan yang dimiliki model and financial assets held in the
dalam model bisnis dievaluasi dan business model are evaluated and
dilaporkan kepada personil reported to the Group's key
manajemen kunci Grup; management personnel;
• Apakah risiko yang mempengaruhi • What risks affect the performance of
kinerja dari model bisnis (termasuk the business model (including
aset keuangan yang dimiliki dalam financial assets held in the business
model bisnis) dan khususnya model) and specifically how the
bagaimana cara aset keuangan financial assets are managed; and
tersebut dikelola; dan
• Bagaimana penilaian kinerja • How to evaluate the performance of
pengelola aset keuangan (sebagai managers of financial assets (for
contoh, apakah penilaian kinerja example, whether performance
berdasarkan nilai wajar dari aset yang appraisals are based on the fair value
dikelola atau arus kas kontraktual of the assets being managed or the
yang diperoleh). contractual cash flows obtained).
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan managed and which performance
penilaian kinerjanya berdasarkan nilai appraisals based on fair value are
wajar diukur pada nilai wajar melalui laba measured at fair value through profit or
rugi. loss.
Derivatif juga dikategorikan dalam Derivatives are also categorized under
kelompok ini, kecuali derivatif yang this classification, unless they are
ditetapkan sebagai instrumen lindung nilai designated as effective hedging
efektif. instruments.
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata dari obtained solely from payment of
pembayaran pokok dan bunga principal and interest
Untuk tujuan penilaian ini, pokok For the purpose of this evaluation,
didefinisikan sebagai nilai wajar dari aset principal is defined as the fair value of
keuangan pada saat pengakuan awal. financial assets at initial recognition.
Bunga didefinisikan sebagai imbalan Interest is defined as compensation for
untuk nilai waktu atas uang dan risiko the time value of money and credit risk in
kredit terkait jumlah pokok terutang pada relation to the principal amount owed
periode waktu tertentu dan juga risiko dan over a certain period of time and also the
biaya peminjaman standar, dan juga risk and standard borrowing costs, as
margin laba. well as profit margins.
Halaman - 29 - Page
1154 Menduniakan Bisnis Indonesia
Page 568
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata dari obtained solely from payment of
pembayaran pokok dan bunga (lanjutan) principal and interest (continued)
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
yang diperoleh semata dari pembayaran obtained solely from principal and
pokok dan bunga dilakukan dengan interest payments is made by considering
mempertimbangkan persyaratan contractual terms, including whether
kontraktual, termasuk apakah aset financial assets contain contractual terms
keuangan mengandung persyaratan that can change the timing or amount of
kontraktual yang dapat mengubah waktu contractual cash flows. In assessing, the
atau jumlah arus kas kontraktual. Group considers:
Dalam melakukan penilaian, Grup
mempertimbangkan:
• Peristiwa kontinjensi yang akan • Contingency events that will change
mengubah waktu atau jumlah arus the timing or amount of contractual
kas kontraktual; cash flow;
• Fitur leverage; • Leverage feature;
• Persyaratan pembayaran di muka dan • Terms of advance payment and
perpanjangan kontraktual; contractual extension;
• Persyaratan mengenai klaim yang • Requirements regarding limited
terbatas atas arus kas yang berasal claims for cash flows from specific
dari aset spesifik; dan assets; and
• Fitur yang dapat mengubah nilai • Features that can change the time
waktu dari elemen uang. value of money element.
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada saat following categories at initial recognition:
pengakuan awal:
• Liabilitas keuangan yang diukur pada • Financial liabilities at fair value
nilai wajar melalui laporan laba rugi, through profit or loss, which has 2
yang memiliki 2 (dua) sub-klasifikasi, (two) sub-classifications, i.e. those
yaitu liabilitas keuangan yang designated as such upon initial
ditetapkan demikian pada saat recognition and those classified as
pengakuan awal dan liabilitas held for trading;
keuangan yang telah diklasifikasikan
dalam kelompok diperdagangkan;
• Liabilitas keuangan lain. • Other financial liabilities.
Liabilitas keuangan lainnya Other financial liabilities pertain to
merupakan liabilitas keuangan yang financial liabilities that are not held for
tidak dimiliki untuk dijual atau trading nor designated as at fair value
ditentukan sebagai nilai wajar melalui through profit or loss upon recognition
laba rugi saat pengakuan liabilitas. of the liability.
Halaman - 30 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1155
Page 569
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PT BANK NEGARA Analisa dan Pembahasan
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Golongan
Kategori yang didefinisikan (ditentukan oleh Grup)/
oleh PSAK 71/ Class Subgolongan/
Category as defined by SFAS 71 (as determined by the Group) Subclasses
Efek-efek/Marketable securities
Aset keuangan yang diukur Obligasi Pemerintah/Government Bonds
pada nilai wajar melalui laba
rugi/Financial assets at fair Tagihan derivatif - tidak terkait lindung nilai/Derivative receivables -
value through profit or loss non hedging related
Penyertaan saham/Equity Investment
Kas/Cash Kas pada vendor/Cash in vendor
Giro pada Bank Indonesia/Current accounts with Bank Indonesia
Giro pada bank lain/Current accounts with other banks
Penempatan pada bank lain dan Bank Indonesia/Placements with
other banks and Bank Indonesia
Efek-efek yang dibeli dengan janji dijual kembali/Securities purchased
under agreements to resell
Wesel ekspor dan tagihan lainnya/Bills and other receivables
Tagihan akseptasi/Acceptance receivables
Aset keuangan yang diukur
pada biaya perolehan yang Pinjaman yang diberikan/Loans
Aset keuangan/
Financial assets diamortisasi/Financial assets Piutang lain-lain/Other
at amortized cost receivables
Piutang bunga/Interest
receivables
Lain-lain/Others
Aset lain-lain/Other assets
Piutang terkait transaksi ATM/
Receivables related to ATM
transactions
Piutang premi asuransi/
Insurance premium receivables
Efek-efek/Marketable securities
Obligasi Pemerintah/Government Bonds
Aset keuangan yang diukur Efek-efek/Marketable securities
pada nilai wajar melalui
Obligasi Pemerintah/Government Bonds
penghasilan komprehensif
lain/Financial assets at fair
value through other Penyertaan saham/Equity investments
comprehensive income
Halaman - 31 - Page
1156 Menduniakan Bisnis Indonesia
Page 570
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(i) Klasifikasi (lanjutan) (i) Classification (continued)
Golongan
Kategori yang didefinisikan (ditentukan oleh Grup)/
oleh PSAK 71/ Class Subgolongan/
Category as defined by SFAS 71 (as determined by the Group) Subclasses
Liabilitas keuangan yang
diukur pada nilai wajar
Liabilitas derivatif - tidak terkait lindung nilai/Derivative payables - non
melalui laba rugi/Financial
hedging related
liabilities at fair value through
profit or loss
Liabilitas segera/Obligation due immediately
Simpanan nasabah/Deposits from customers
Simpanan dari bank lain/Deposits from other banks
Efek-efek yang dijual dengan janji dibeli kembali/Securities sold under
agreements to repurchase
Liabilitas akseptasi/Acceptance payables
Liabilitas
keuangan/ Beban yang masih harus dibayar/Accrued expenses
Financial Liabilitas keuangan yang Setoran jaminan/Security
liabilities diukur dengan biaya deposit
perolehan diamortisasi/ Utang bunga/Interest payable
Financial liabilities at Utang nasabah/Payable to
amortized cost customers
Liabilitas lain-lain/Other liabilities Utang ke pemegang polis/
Obligation to policyholders
Utang reasuransi dan komisi/
Reinsurance payable and
commission
Lain-lain/Others
Efek-efek yang diterbitkan/Securities issued
Efek-efek subordinasi/Subordinated securities
Pinjaman yang diterima/Borrowings
Komitmen Fasilitas kredit yang belum digunakan/Unused loan facilities (committed)
pinjaman dan Letters of credit yang tidak dapat dibatalkan/Irrevocable letters of credit
kontrak jaminan
keuangan/ Garansi bank yang diberikan/Bank Guarantees issued
Loan commitment
and financial
guarantee Standby letters of credit
contract
(ii) Pengakuan awal (ii) Initial recognition
a. Pembelian atau penjualan aset a. Purchase or sale of financial assets
keuangan yang memerlukan that requires delivery of assets within
penyerahan aset dalam kurun waktu a time frame established by
yang telah ditetapkan oleh peraturan regulation or convention in the market
dan kebiasaan yang berlaku di pasar (regular purchases) is recognized on
(pembelian secara reguler) diakui the trade date, i.e., the date that the
pada tanggal perdagangan, yaitu Group commits to purchase or sell
tanggal Grup berkomitmen untuk the assets.
membeli atau menjual aset.
b. Aset keuangan dan liabilitas b. Financial assets and financial
keuangan pada awalnya diukur pada liabilities are initially recognized at fair
nilai wajarnya. Dalam hal aset value. For those financial assets or
keuangan atau liabilitas keuangan financial liabilities not classified as fair
tidak diklasifikasikan sebagai nilai value through profit or loss, the fair
wajar melalui laba rugi, nilai wajar value is added/deducted with directly
tersebut ditambah/dikurangi biaya attributable transaction costs to the
transaksi yang dapat diatribusikan issuance of financial assets or
secara langsung dengan perolehan liabilities.
atau penerbitan aset keuangan atau
liabilitas keuangan.
Halaman - 32 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1157
Page 571
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PT BANK NEGARA Analisa dan Pembahasan
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DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(ii) Pengakuan awal (lanjutan) (ii) Initial recognition (continued)
Grup, pada pengakuan awal, dapat The Group, upon initial recognition, may
menetapkan aset keuangan dan liabilitas designate certain financial assets and
keuangan tertentu sebagai nilai wajar financial liabilities, at fair value through
melalui laba rugi (opsi nilai wajar). Opsi profit or loss (fair value option). The fair
nilai wajar dapat digunakan hanya bila value option is only applied when the
memenuhi ketetapan sebagai opsi nilai application of the fair value option reduces
wajar mengurangi atau mengeliminasi or eliminates the measurement or
ketidak-konsistenan pengukuran dan recognition inconsistencies (accounting
pengakuan (accounting mismatch) yang mismatch) that would otherwise arise.
dapat timbul.
(iii) Pengukuran setelah pengakuan awal (iii) Subsequent measurement
Aset keuangan dalam kelompok aset Financial assets at fair value through other
keuangan yang diukur pada nilai wajar comprehensive income and financial
melalui penghasilan komprehensif lain assets and financial liabilities at fair value
dan aset keuangan dan liabilitas through profit or loss are measured at fair
keuangan yang diukur pada nilai wajar value. Financial assets classified as
melalui laba rugi diukur pada nilai amortized cost and other financial
wajarnya. Aset keuangan kelompok biaya liabilities measured at amortized cost
perolehan diamortisasi dan liabilitas using the effective interest rate method.
keuangan lainnya diukur pada biaya
perolehan diamortisasi dengan
menggunakan metode suku bunga efektif.
(iv) Penghentian pengakuan (iv) Derecognition
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: when:
- Hak kontraktual atas arus kas - The contractual rights to receive
yang berasal dari aset keuangan cash flows from the financial
tersebut berakhir; atau assets have expired; or
- Grup telah mentransfer haknya - The Group has transferred its
untuk menerima arus kas yang rights to receive cash flows from
berasal dari aset tersebut atau the asset or has assumed an
menanggung liabilitas untuk obligation to pay the received
membayarkan arus kas yang cash flow in full without material
diterima tersebut secara penuh delay to a third party under a
tanpa penundaan berarti kepada ‘pass-through’ arrangement; and
pihak ketiga dibawah either (a) the Group has
kesepakatan pelepasan, dan transferred substantially all the
antara (a) Grup telah risks and rewards of the asset, or
mentransfer secara substansial (b) the Group has neither
seluruh risiko dan manfaat atas transferred nor retained
aset, atau (b) Grup tidak substantially all the risks and
mentransfer maupun tidak rewards of the asset, but has
memiliki secara substansial transferred control of the asset.
seluruh risiko dan manfaat atas
aset, tetapi telah mentransfer
kendali atas aset.
Ketika Grup telah mentransfer hak When the Group has transferred its
untuk menerima arus kas dari aset rights to receive cash flows from an
atau telah memasuki kesepakatan asset or has entered into a pass-
pelepasan dan tidak mentransfer through arrangement and has neither
serta tidak mempertahankan secara transferred nor retained substantially
substansial seluruh risiko dan all the risks and rewards of the asset
manfaat atas aset atau tidak nor transferred control of the asset,
mentransfer kendali atas aset, aset the asset is recognized to the extent
diakui sebesar keterlibatan Grup yang of the Group’s continuing involvement
berkelanjutan atas aset tersebut. in the asset.
Halaman - 33 - Page
1158 Menduniakan Bisnis Indonesia
Page 572
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(iv) Penghentian pengakuan (lanjutan) (iv) Derecognition (continued)
a. Aset keuangan dihentikan a. Financial assets are derecognized
pengakuannya jika: (lanjutan) when: (continued)
Pinjaman yang diberikan Loans are written off when there is no
dihapusbukukan ketika tidak terdapat realistic prospect of collection in the
prospek yang realistis mengenai near future or the normal relationship
pengembalian pinjaman atau between the Group and the
hubungan normal antara Grup dan borrowers have ceased to exist.
debitur telah berakhir. Pinjaman yang When a loan is deemed uncollectible,
tidak dapat dilunasi tersebut it is written off against the related
dihapusbukukan dengan mendebit allowance for impairment losses.
cadangan kerugian penurunan nilai.
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas yang when the obligation under the liability
ditetapkan dalam kontrak dilepaskan is discharged or cancelled or has
atau dibatalkan atau kadaluarsa. expired.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan liabilitas yang replaced by another liability from the
lain oleh pemberi pinjaman yang same lender on substantially different
sama pada keadaan yang secara terms, or the terms of an existing
substansial berbeda, atau liability are substantially modified,
berdasarkan suatu liabilitas yang ada such an exchange or modification is
yang secara substansial telah diubah, treated as derecognition of the
maka pertukaran atau modifikasi original liability and the recognition of
tersebut diperlakukan sebagai a new liability, and the difference in
penghentian pengakuan liabilitas the respective carrying amounts is
awal dan pengakuan liabilitas baru, recognized in the profit or loss.
dan perbedaan nilai tercatat masing-
masing diakui dalam laporan laba
rugi.
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
a. Pendapatan dan beban bunga atas a. Interest income and expense on
aset keuangan yang diukur pada nilai financial assets measured at fair
wajar melalui penghasilan value through other comprehensive
komprehensif lain serta aset income as well as financial assets
keuangan dan liabilitas keuangan and financial liabilities recorded at
yang dicatat berdasarkan biaya amortized cost are recognized in the
perolehan diamortisasi, diakui pada statement of profit or loss using the
laporan laba rugi dengan effective interest rate method.
menggunakan metode suku bunga
efektif.
Jumlah tercatat bruto aset keuangan The gross carrying amount of a
adalah biaya perolehan diamortisasi financial asset is the amortized cost
aset keuangan sebelum disesuaikan of a financial asset before adjusting
dengan cadangan penurunan nilai. for allowance for impairment.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat bunga efektif expenses, the effective interest rate is
diterapkan pada jumlah tercatat bruto applied to the gross carrying amount
aset (ketika aset tersebut bukan aset of an asset (when the asset is not an
keuangan memburuk) atau terhadap impaired financial asset) or to the
biaya perolehan diamortisasi dari amortized cost of a liability.
liabilitas.
Halaman - 34 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1159
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DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(v) Pengakuan pendapatan dan beban (v) Income and expense recognition
(lanjutan) (continued)
b. Keuntungan dan kerugian yang timbul b. Gains and losses arising from
dari perubahan nilai wajar atas aset changes in the fair value of financial
keuangan yang diklasifikasikan dalam assets that classified as fair value
kelompok nilai wajar melalui through statement of profit or loss
penghasilan komprehensif lain diakui and other comprehensive income are
secara langsung dalam laporan laba recognized directly in other
rugi dan penghasilan komprehensif comprehensive income (as part of
lain (merupakan bagian dari ekuitas), equity), until the financial asset is
sampai aset keuangan tersebut derecognized or impaired, except
dihentikan pengakuannya atau gain or loss arising from changes in
adanya penurunan nilai, kecuali exchange rate for debt instruments.
keuntungan atau kerugian akibat
perubahan nilai tukar untuk instrumen
utang.
Pada saat aset keuangan dihentikan When a financial asset is
pengakuannya atau dilakukan derecognized or impaired, the
penurunan nilai, keuntungan atau cumulative gains or losses previously
kerugian kumulatif yang sebelumnya recognized in equity are recognized
diakui dalam ekuitas harus diakui in profit or loss.
pada laporan laba rugi.
(vi) Reklasifikasi aset keuangan (vi) Reclassification of financial assets
Grup mereklasifikasi aset keuangan jika The Group reclassifies financial assets if
dan hanya jika, model bisnis untuk and only if, the business model for
pengelolaan aset keuangan berubah. managing financial assets changes.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui laba rugi through profit or loss are recorded at fair
dicatat sebesar nilai wajarnya. Selisih value. The difference between the
antara nilai tercatat dengan nilai wajar recorded value and fair value is
diakui sebagai keuntungan atau kerugian recognized in profit or loss on the
pada laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain. comprehensive income.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications of financial assets from
biaya perolehan yang diamortisasi ke amortized cost classifications to fair value
klasifikasi nilai wajar melalui penghasilan classifications through other
komprehensif lain dicatat sebesar nilai comprehensive are recorded at their fair
wajarnya. values.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan fair value through other comprehensive
komprehensif lain ke klasifikasi nilai wajar income to fair value through profit or loss
melalui laba rugi dicatat pada nilai is recorded at fair value. Unrealized gains
wajarnya. Keuntungan atau kerugian yang or losses are reclassified to profit or loss.
belum direalisasi direklasifikasi ke laba
rugi.
Halaman - 35 - Page
1160 Menduniakan Bisnis Indonesia
Page 574
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(vi) Reklasifikasi aset keuangan (lanjutan) (vi) Reclassification of financial assets
(continued)
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui penghasilan fair value through other comprehensive
komprehensif lain ke klasifikasi biaya income to the amortized cost is recorded
perolehan yang diamortisasi dicatat pada at fair value at the date of reclassification.
nilai wajarnya pada tanggal reklasifikasi. Unrealized gains or losses is removed
Keuntungan atau kerugian yang belum from equity and is adjusted against the fair
direalisasi dihapus dari ekuitas dan value.
disesuaikan terhadap nilai wajar.
Reklasifikasi aset keuangan dari klasifikasi Reclassifications on financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value through profit or loss to fair
nilai wajar melalui penghasilan value through other comprehensive
komprehensif lain dicatat pada nilai wajar. income are recorded at fair value.
Reklasifikasi aset keuangan dari klasifikasi Reclassification of financial assets from
nilai wajar melalui laba rugi ke klasifikasi fair value through profit or loss to
biaya perolehan yang diamortisasi dicatat amortized cost classification is recorded at
pada nilai wajar. fair value.
(vii) Saling hapus (vii) Offsetting
Aset keuangan dan liabilitas keuangan Financial assets and liabilities are set off
saling hapus buku dan nilai netonya and the net amount is presented in the
disajikan dalam laporan posisi keuangan consolidated statement of financial
konsolidasian jika, dan hanya jika Grup position when, and only when, the Group
memiliki hak yang berkekuatan hukum has a legal right to set off the amounts
untuk melakukan saling hapus atas jumlah and intends either to settle on a net basis
yang telah diakui tersebut dan adanya or to realize the asset and settle the
maksud untuk menyelesaikan secara neto liability simultaneously.
atau untuk merealisasikan aset dan
menyelesaikan liabilitasnya secara
bersamaan.
Hal yang berkekuatan hukum harus tidak The legally enforceable right must not be
kontinjen atas peristiwa di masa depan contingent on future events and must be
dan harus dapat dipaksakan di dalam enforceable in the normal course of
situasi bisnis yang normal, peristiwa business and in the event of default,
kegagalan atau kebangkrutan dari Grup insolvency or bankruptcy of the Group or
atau pihak lawan. the counterparty.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah neto hanya jika diperkenankan net basis only when permitted by the
oleh standar akuntansi. accounting standards.
Halaman - 36 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(viii) Pengukuran biaya diamortisasi (viii) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial asset or
keuangan atau liabilitas keuangan adalah liability is the amount at which the
jumlah aset keuangan atau liabilitas financial asset or liability is measured at
keuangan yang diukur pada saat initial recognition, minus principal
pengakuan awal dikurangi pembayaran repayments, plus or minus the cumulative
pokok pinjaman, ditambah atau dikurangi amortization using the effective interest
amortisasi kumulatif menggunakan rate method of any difference between the
metode suku bunga efektif yang dihitung initial amount recognized and the maturity
dari selisih antara nilai pengakuan awal amount, minus any reduction for
dan nilai jatuh temponya, dan dikurangi impairment.
penurunan nilai.
(ix) Pengukuran nilai wajar (ix) Fair value measurement
Nilai wajar adalah harga yang akan Fair value is the price that would be
diterima untuk menjual suatu aset atau received to sell an asset or paid to
harga yang akan dibayar untuk transfer a liability in an orderly transaction
mengalihkan suatu liabilitas dalam suatu between market participants at
transaksi teratur antara pelaku pasar pada measurement date.
tanggal pengukuran.
Jika tersedia, Grup mengukur nilai wajar When available, the Group measures the
dari suatu instrumen dengan fair value of an instrument using quoted
menggunakan harga kuotasi di pasar aktif prices in an active market for that
untuk instrumen terkait. Suatu pasar instrument. A market is regarded as active
dianggap aktif bila harga yang if quoted prices are readily and regularly
dikuotasikan tersedia sewaktu-waktu dari available from an exchange, dealer,
bursa, pedagang efek (dealer), perantara broker, industry group, pricing service or
efek (broker), kelompok industri, badan regulatory agency and those prices
pengawas (pricing service or regulatory represent actual and regularly occurring
agency), dan merupakan transaksi pasar market transaction on an arm’s length
aktual dan teratur terjadi yang dilakukan basis. The fair value can be obtained from
secara wajar. Nilai wajar dapat diperoleh IDMA’s (Interdealer Market Association)
dari Interdealer Market Association (IDMA) or quoted market prices or broker’s
atau harga pasar atau harga yang quoted price from Bloomberg or Reuters
diberikan oleh broker (quoted price) dari on the measurement date.
Bloomberg atau Reuters pada tanggal
pengukuran.
Jika pasar untuk instrumen keuangan If a market for a financial instrument is not
tidak aktif, Grup menetapkan nilai wajar active, the Group establishes fair value
dengan menggunakan teknik penilaian. using a valuation technique.
Grup menggunakan beberapa teknik The Group uses widely recognized
penilaian yang digunakan secara umum valuation models for determining fair
untuk menentukan nilai wajar dari values of financial instruments of lower
instrumen keuangan dengan tingkat complexity, such as exchange value
kompleksitas yang rendah, seperti opsi options and currency swaps. For these
nilai tukar dan swap mata uang. Input financial instruments, inputs into models
yang digunakan dalam teknik penilaian are generally market-observable data.
untuk instrumen keuangan di atas adalah
data pasar yang diobservasi.
Halaman - 37 - Page
1162 Menduniakan Bisnis Indonesia
Page 576
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Untuk instrumen yang lebih kompleks, For more complex instruments, the Group
Grup menggunakan model penilaian uses internally developed models, which
internal, yang pada umumnya are usually based on valuation methods
berdasarkan teknik dan metode penilaian and techniques generally recognized as
yang umumnya diakui sebagai standar standard within the industry. Valuation
industri. Model penilaian terutama models are used primarily to value
digunakan untuk menilai kontrak derivatif derivatives transacted in the over-the-
yang ditransaksikan melalui pasar over- counter market, unlisted debt securities
the-counter, unlisted debt securities (including those debt with embedded
(termasuk surat utang dengan derivatif derivatives) and other debt instruments for
melekat) dan instrumen utang lainnya which markets were or have become
yang pasarnya tidak aktif. inactive.
Untuk instrumen keuangan yang tidak For financial instruments with no quoted
mempunyai harga pasar, estimasi atas market price, a reasonable estimate of the
nilai wajar efek-efek ditetapkan dengan fair value is determined by reference to
mengacu pada nilai wajar instrumen lain the fair value of another instrument which
yang substansinya sama atau dihitung substantially has the same characteristics
berdasarkan arus kas yang diharapkan or calculated based on the expected cash
terhadap aset bersih efek-efek tersebut. flows of the underlying net asset base of
the marketable securities.
Hasil dari suatu teknik penilaian The output of a valuation technique is an
merupakan sebuah estimasi atau estimation or approximation of a value
perkiraan dari suatu nilai yang tidak dapat that cannot be determined with certainty,
ditentukan dengan pasti, dan teknik and the valuation technique employed
penilaian yang digunakan mungkin tidak may not fully reflect all factors relevant to
dapat menggambarkan seluruh faktor the positions that the Group holds.
yang relevan atas posisi yang dimiliki Valuations are therefore adjusted, with
Grup. Dengan demikian, penilaian additional factors such as model risk,
disesuaikan dengan faktor tambahan liquidity risk and counterparty credit risk.
seperti model risk, risiko likuiditas dan Based on the established fair value
risiko kredit counterparty. Berdasarkan valuation technique policy, related
kebijakan teknik penilaian nilai wajar, controls and procedures applied,
pengendalian dan prosedur yang management believes that these valuation
diterapkan, manajemen berkeyakinan adjustments are necessary and
bahwa penyesuaian atas penilaian considered appropriate to fairly state the
tersebut di atas diperlukan dan dianggap values of financial instruments measured
tepat untuk menyajikan secara wajar nilai at fair value in the consolidated statement
dari instrumen keuangan yang diukur of financial position. Price data and
berdasarkan nilai wajar dalam laporan parameters used in the measurement
posisi keuangan konsolidasian. Data procedures applied are generally
harga dan parameter yang digunakan di reviewed and adjusted, if necessary,
dalam prosedur pengukuran pada particularly in view of the current market
umumnya telah ditelaah dan disesuaikan developments.
jika diperlukan, khususnya untuk
perkembangan atas pasar terkini.
Nilai wajar atas pinjaman yang diberikan The fair value for loans and receivables
dan piutang, serta liabilitas kepada bank as well as liabilities to banks and
dan nasabah ditentukan menggunakan customers are determined using a present
nilai berdasarkan arus kas kontraktual, value model on the basis of contractually
dengan mempertimbangkan kualitas agreed cash flows, taking into account
kredit, likuiditas dan biaya. credit quality, liquidity and costs.
Halaman - 38 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(ix) Pengukuran nilai wajar (lanjutan) (ix) Fair value measurement (continued)
Semua aset dan liabilitas dimana nilai All assets and liabilities which fair value is
wajar diukur atau diungkapkan dalam measured or disclosed in the
laporan keuangan konsolidasian dapat consolidated financial statements can be
dikategorikan pada level hirarki nilai wajar, classified in fair value hierarchy levels,
berdasarkan tingkatan sebagai berikut: based on following level:
- Tingkat 1: Harga kuotasian (tidak - Level 1: Quoted price (unadjusted) in
disesuaikan) dari pasar aktif untuk aset active markets for identical assets or
atau liabilitas yang identik. liabilities.
- Tingkat 2: Input selain harga yang - Level 2: Inputs other than quoted prices
dikutip dari pasar yang disertakan pada included within Level 1 that are
Tingkat 1 yang dapat diobservasi untuk observable for the asset or liability,
aset dan liabilitas, baik secara langsung either directly (as a price) or indirectly
(yaitu sebagai suatu harga) atau secara (as derived from price).
tidak langsung (sebagai turunan dari
harga).
- Tingkat 3: Input untuk aset atau liabilitas - Level 3: Input for asset or liability based
yang tidak didasarkan pada data pasar on unobservable inputs for the asset or
yang dapat diobservasi (informasi yang liability.
tidak dapat diobservasi).
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan financial assets
•
• Grup mengakui penyisihan kerugian • • The Group recognizes the allowance
kredit ekspektasian pada instrumen for expected credit losses on financial
keuangan yang tidak diukur pada nilai instruments that are not measured at
wajar melalui laba rugi. fair value through profit or loss.
•
• Tidak ada penyisihan kerugian kredit • • There is no allowance for expected
ekskpektasian pada investasi credit losses on investment in equity
instrumen ekuitas. instruments.
• Grup mengukur cadangan kerugian • • The Group measure the allowance for
sejumlah kerugian kredit losses for the lifetime of an expected
ekspektasian sepanjang umurnya, credit losses, except for the
kecuali untuk hal berikut, diukur following, which are measured
sejumlah kerugian kredit according to 12 months expected
ekspektasian 12 bulan: credit losses:
• debt instruments that have low
• instrumen utang yang memiliki
credit risk at the reporting date;
risiko kredit rendah pada tanggal
and
pelaporan; dan
• other financial instruments for
• instrumen keuangan lainnya
which credit risk has not
yang risiko kreditnya tidak
increased significantly since
meningkat secara signifikan
initial recognition.
sejak pengakuan awal.
Grup menganggap instrumen utang The Group considers debt instruments to
memiliki risiko kredit yang rendah ketika have low credit risk when the credit risk
peringkat risiko kreditnya setara dengan rating is at par with the definition of
definisi investment grade. investment grade.
Halaman - 39 - Page
1164 Menduniakan Bisnis Indonesia
Page 578
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Kerugian kredit ekspektasian 12 bulan The 12-month expected credit loss is part
adalah bagian dari kerugian kredit of the expected credit loss throughout its
ekspektasian sepanjang umurnya yang lifetime that represents an expected credit
merepresentasikan kerugian kredit loss arising from a default on financial
ekspektasian yang timbul dari peristiwa instruments that might occur 12 months
gagal bayar instrumen keuangan yang after reporting date.
mungkin terjadi dalam 12 bulan setelah
tanggal pelaporan.
Pengukuran Kerugian Kredit Measurement of Expected Credit
Ekspektasian Losses
Kerugian Kredit Ekspektasian adalah Expected Credit Loss is an estimate of the
estimasi probabilitas tertimbang dari weighted probability of a credit loss
kerugian kredit yang diukur sebagai measured as follows:
berikut:
• aset keuangan yang tidak memburuk • financial assets that do not deteriorate
pada tanggal pelaporan, kerugian at the reporting date, the expected
kredit ekspektasian diukur sepanjang credit loss is measured at the lifetime
umur aset yang timbul dari cash shortfalls arising from possible
kemungkinan gagal bayar di masa default events up to 12 months into
yang akan datang dalam kurun waktu the future from the reporting date.
12 bulan sejak tanggal pelaporan. Expected credit losses continue to be
Kredit ekspektasian terus ditentukan determined on this basis until there is
oleh dasar ini sampai timbul either a significant increase in the
peningkatan risiko kredit yang credit risk of an instrument or the
signifikan pada instrumen tersebut instrument becomes credit impaired. If
atau instrumen tersebut telah an instrument is no longer considered
mengalami penurunan nilai kredit. to exhibit a significant increase in
Jika suatu instrumen tidak lagi credit risk, expected credit losses will
dianggap menunjukkan peningkatan revert to being determined on a 12-
risiko kredit yang signifikan, maka month basis;
kerugian kredit ekspektasian dihitung
kembali berdasarkan basis 12 bulan;
• aset keuangan yang memburuk pada • financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit
ekspektasian diukur sebesar selisih loss is measured at the difference
antara jumlah tercatat bruto dan nilai between the gross carrying amount
kini arus kas masa depan yang and the present value of estimated
diestimasi; future cash flows;
• komitmen pinjaman yang belum • for undisbursed loan commitments,
ditarik, kerugian kredit ekspektasian expected credit losses are measured
diukur sebesar selisih antara nilai kini at the difference between the present
jumlah arus kas jika komitmen ditarik value of the amount of cash flow if the
dan arus kas yang diperkirakan akan commitments is withdrawn and the
diterima oleh Grup; cash flow expected to be received by
the Group;
• kontrak jaminan keuangan, kerugian • for financial guarantee contracts,
kredit ekspektasian diukur sebesar expected credit losses are measured
selisih antara pembayaran yang at the difference between the
diperkirakan untuk mengganti estimated payments to replace the
pemegang atas kerugian kredit yang holder for the credit losses incurred
terjadi dikurangi jumlah yang less the amount estimated to be
diperkirakan dapat dipulihkan. recoverable.
Halaman - 40 - Page
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2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang Direstrukturisasi Restructured Financial Assets
Jika ketentuan aset keuangan If the terms of the financial assets are
dinegosiasikan ulang atau dimodifikasi renegotiated or modified or the existing
atau aset keuangan yang ada diganti financial assets are replaced with new
dengan yang baru karena kesulitan ones due to the borrower’s financial
keuangan peminjam, maka dilakukan difficulties, an assessment is made
penilaian apakah aset keuangan yang ada whether recognition of existing financial
harus dihentikan pengakuannya dan assets must be derecognized and
kerugian kredit ekspektasian diukur expected credit losses measured as
sebagai berikut: follows:
• Apabila syarat-syarat tersebut • If the terms are substantially different,
berbeda secara substansial, Grup the Group derecognises the original
menghentikan pengakuan aset financial asset and recognizes a ‘new’
keuangan awal dan mengakui aset asset at fair value and recalculates a
keuangan yang ‘baru’ pada nilai new effective interest rate for the
wajarnya dan menghitung kembali asset. The date of renegotiation is
suku bunga efektif yang baru untuk consequently considered to be the
aset tersebut. Tanggal renegosiasi date of initial recognition for
syarat pinjaman dianggap sebagai impairment calculation purposes,
tanggal pengakuan awal untuk including for the purpose of
keperluan perhitungan penurunan determining whether a significant
nilai, termasuk untuk menentukan increase in credit risk has occurred.
apakah terdapat kenaikan signifikan However, the Group also assesses
risiko kredit. Namun, Grup juga whether the new financial asset
menilai apakah aset keuangan baru recognized is deemed to be credit-
dianggap sebagai aset keuangan impaired at initial recognition,
yang mengalami penurunan nilai pada especially in circumstances where the
pengakuan awal, terutama dalam renegotiation was driven by the debtor
keadaan dimana renegosiasi didorong being unable to make the originally
oleh peminjam yang tidak dapat agreed payments. Differences in the
melakukan pembayaran yang sudah carrying amount are also recognised in
disetujui sebelumnya. Selisih dari nilai the consolidated statement of profit or
tercatat juga diakui pada laporan laba loss in allowance for impairment
rugi konsolidasian di pembentukan losses as a gain or loss on
cadangan kerugian penurunan nilai derecognition. For the Group, to the
sebagai laba rugi dari penghentian extent that the loss does relate to
pengakuan aset keuangan. Untuk credit risk, the Group classifies that
Grup, bila kerugian berelasi dengan loss within allowance for impairment
risiko kredit, Grup mengklasifikasikan losses.
kerugian ke dalam pembentukan
cadangan kerugian penurunan nilai.
• Apabila syarat-syarat tersebut tidak • If the terms are not substantially
berbeda secara substansial, different, the renegotiation or
renegosiasi atau modifikasi modification does not result in
tidak menghasilkan penghentian derecognition, and the Group
pengakuan, dan Grup menghitung recalculates the gross carrying
kembali nilai tercatat bruto amount based on the revised cash
berdasarkan arus kas yang sudah flows of the financial asset and
dimodifikasi dari aset keuangan dan recognizes a modification gain or loss
mengakui laba atau rugi modifikasian in consolidated statements of profit or
di laporan laba rugi konsolidasian. loss. The new gross carrying amount
Nilai tercatat bruto yang baru dihitung is recalculated by discounting the
kembali dengan mendiskontokan arus modified cash flows at the original
kas yang telah dimodifikasi dengan effective interest rate.
menggunakan tingkat suku bunga
efektif awal.
Halaman - 41 - Page
1166 Menduniakan Bisnis Indonesia
Page 580
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang Memburuk Credit-impaired Financial Assets
Pada setiap tanggal pelaporan, Grup At each reporting date, the Group
menilai apakah aset keuangan yang assesses whether the financial assets
dicatat pada biaya perolehan diamortisasi recorded at amortized cost and the debt
dan aset keuangan instrumen utang yang instrument financial assets which are
dicatat pada nilai wajar melalui recorded at fair value through other
penghasilan komprehensif lain mengalami comprehensive income are credit-
penurunan nilai kredit (memburuk). Aset impaired (worsening). Financial assets
keuangan memburuk ketika satu atau deteriorate when one or more events that
lebih peristiwa yang memiliki dampak have an adverse effect on the estimated
merugikan atas estimasi arus kas masa future cash flows of the financial assets
depan dari aset keuangan telah terjadi. have occurred.
Bukti bahwa aset keuangan mengalami Evidence that financial assets become
penurunan nilai kredit (memburuk) credit impaired including observable data
termasuk data yang dapat diobservasi regarding the following events:
mengenai peristiwa berikut ini:
• kesulitan keuangan signifikan yang • significant financial difficulties
dialami penerbit atau pihak peminjam; experienced by the issuer or the
borrower;
• pelanggaran kontrak, seperti peristiwa • breach of contract, such as a default
gagal bayar atau peristiwa tunggakan; or arrears;
• pihak pemberi pinjaman, untuk alasan • the lender, for economic or contractual
ekonomi atau kontraktual sehubungan reasons in relation to the financial
dengan kesulitan keuangan yang difficulties experienced by the
dialami pihak peminjam, telah borrower, has given concessions to
memberikan konsesi pada pihak the borrower which is not possible if
peminjam yang tidak mungkin the borrower does not experience
diberikan jika pihak peminjam tidak such difficulties;
mengalami kesulitan tersebut;
• terjadi kemungkinan bahwa pihak • it is probable that the borrower will
peminjam akan dinyatakan pailit atau enter bankruptcy or the other financial
melakukan reorganisasi keuangan reorganization;
lainnya;
• hilangnya pasar aktif dari aset • loss of an active market for financial
keuangan akibat kesulitan keuangan; assets due to financial difficulties; or
atau
• pembelian atau penerbitan aset • purchase or issuance of financial asset
keuangan dengan diskon sangat at significant discount which reflect the
besar yang mencerminkan kerugian credit loss that occurs.
kredit yang terjadi.
Halaman - 42 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1167
Page 581
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Aset Keuangan yang dibeli atau yang Purchased or originated credit-
berasal dari aset keuangan memburuk impaired financial assets - POCI
Aset keuangan dikategorikan sebagai Financial assets are categorized as POCI
POCI apabila terdapat bukti objektif if there is objective evidence of
penurunan nilai pada saat pengakuan impairment at initial recognition. At initial
awal. Pada saat pengakuan awal, tidak recognition, no allowance for credit losses
ada penyisihan kerugian kredit yang is recognized because the purchase price
diakui karena harga pembelian atau or value has included lifetime estimated
nilainya telah termasuk estimasi kerugian credit losses. Subsequently, any changes
kredit sepanjang umurnya. Selanjutnya, in the lifetime expected credit losses will
setiap perubahan kerugian kredit be recognised as an impairment gain or
ekspektasian sepanjang umurnya akan loss in the consolidated statement of
diakui sebagai keuntungan atau kerugian profit or loss.
penurunan nilai dalam laporan laba rugi
konsolidasian.
Penyajian Penyisihan Kerugian Kredit Presentation of Allowance for
Ekspektasian Dalam Laporan Posisi Expected Credit Losses in the
Keuangan Konsolidasian Statement of Consolidated Financial
Position
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of
konsolidasian sebagai berikut: consolidated financial positions as
follows:
• aset keuangan yang diukur pada • for financial assets measured at
biaya perolehan diamortisasi, amortized cost, allowance for
penyisihan kerugian kredit expected credit losses is presented as
ekspektasian disajikan sebagai a deduction from the gross carrying
pengurang dari jumlah tercatat bruto amount of the asset;
aset;
• komitmen pinjaman dan kontrak • for loan commitments and financial
jaminan keuangan, penyisihan guarantee contracts, allowance for
kerugian kredit ekspektasian disajikan expected credit losses is presented as
sebagai provisi; a provision;
• instrumen utang yang diukur pada • for debt instruments measured at fair
nilai wajar melalui penghasilan value through other comprehensive
komprehensif lain, penyisihan income, allowance for expected credit
kerugian kredit ekspektasian tidak losses are not recognized in the
diakui dalam laporan posisi keuangan statement of financial position
karena jumlah tercatat dari aset-aset because the carrying amounts of
ini adalah nilai wajarnya. Namun these assets are at their fair values.
demikian penyisihan kerugian kredit However, allowance for expected
ekspektasian diungkapkan dan diakui credit losses is disclosed and
dalam penghasilan komprehensif lain. recognized in other comprehensive
income.
Halaman - 43 - Page
1168 Menduniakan Bisnis Indonesia
Page 582
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan pinjaman yang The Bank determines that loans should be
diberikan yang harus dievaluasi evaluated for impairment through
penurunan nilainya secara individual, individual evaluation with the following
dengan ketentuan sebagai berikut: criteria:
a. Pinjaman yang diberikan Segmen a. Loans for Corporate and Middle
Korporasi dan Menengah yang Segment that meet the criteria:
memenuhi kriteria:
• Memiliki umur tunggakan lebih dari • Has overdue age more than 90
90 hari (kolektibilitas 3-5); atau days (collectability 3-5); or
• Memiliki rating default (rating • Has a default rating (rating
20-23); atau 20-23); or
• Memiliki rating non-investment • Has a non-investment grade
grade (rating 13-19) dan dilakukan rating (rating 13-19) and is
restrukturisasi (kecuali untuk undergoing restructuring (except
restrukturisasi Covid-19). for restructuring Covid-19).
b. Pinjaman yang diberikan Segmen b. Loans for Small and Consumer
Kecil dan Konsumer yang memiliki Segment with the maximum of more
maksimum lebih besar atau sama than or equal to Rp15 billion (full
dengan Rp15 miliar (nilai penuh) yang amount) that meet the criteria:
memenuhi kriteria:
• Memiliki umur tunggakan lebih dari • Has overdue age > 90 days
90 hari (kolektibilitas 3-5); atau (collectability 3-5); or
• Dilakukan restrukturisasi (kecuali • Has been restructured (except
untuk restrukturisasi Covid-19). for restructuring Covid-19).
Perhitungan penurunan nilai secara Collective impairment calculation
kolektif
Bank menetapkan pinjaman yang The Bank determines loans to be
diberikan yang harus dievaluasi evaluated for impairment through
penurunan nilainya secara kolektif, jika collective evaluation if one of the following
memenuhi salah satu kriteria di bawah ini: criteria is met:
a. Pinjaman yang diberikan yang secara a. Loans which individually have
individual memiliki nilai tidak insignificant value; or
signifikan; atau
b. Pinjaman yang diberikan yang b. Restructured loans which individually
direstrukturisasi yang secara have insignificant value.
individual memiliki nilai tidak
signifikan.
Penerimaan kembali atas aset Recoveries of written-off financial
keuangan yang telah dihapusbukukan assets
Ketika pinjaman yang diberikan tidak When a loan is uncollectible, it is written-
tertagih, pinjaman yang diberikan tersebut off against the related allowance for
dihapusbuku dengan menjurnal balik impairment loss. Such loans are written
cadangan kerugian penurunan nilai. off after all the necessary procedures
Pinjaman yang diberikan tersebut dapat have been completed and the amount of
dihapus buku setelah semua prosedur the loss has been determined.
yang diperlukan telah dilakukan dan
jumlah kerugian telah ditentukan.
Halaman - 44 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1169
Page 583
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
c. Aset dan liabilitas keuangan (lanjutan) c. Financial assets and liabilities (continued)
(x) Cadangan kerugian penurunan nilai atas (x) Allowance for impairment losses on
aset keuangan (lanjutan) financial assets (continued)
Penerimaan kembali atas aset Recoveries of written-off financial
keuangan yang telah dihapusbukukan assets (continued)
(lanjutan)
Penerimaan kembali atas aset keuangan The recoveries of written-off financial
yang telah dihapusbukukan pada tahun assets in the current year are credited by
berjalan dikreditkan dengan adjusting the allowance for impairment
menyesuaikan akun cadangan kerugian losses accounts. Recoveries of written-off
penurunan nilai. Penerimaan kembali atas financial assets from previous years are
aset keuangan yang telah recorded as operating income other than
dihapusbukukan pada tahun sebelumnya interest income.
dicatat sebagai pendapatan operasional
selain pendapatan bunga.
d. Prinsip konsolidasian d. Principles of consolidation
Laporan keuangan konsolidasian meliputi The consolidated financial statements include
laporan keuangan BNI beserta seluruh the financial statements of BNI and all its
Entitas Anak yang berada di bawah Subsidiaries that are controlled by BNI.
pengendalian BNI. Entitas anak adalah Subsidiaries are all entities (including
seluruh entitas (termasuk entitas terstruktur) structured entities) over which the Group has
dimana Grup memiliki pengendalian. control.
Dalam hal pengendalian terhadap Entitas Where Subsidiaries either began or ceased to
Anak dimulai atau diakhiri dalam suatu tahun be controlled during the year, the results of
berjalan, maka hasil usaha Entitas Anak yang operations of those Subsidiaries are included
diperhitungkan ke dalam laporan keuangan in the consolidated financial statements only
konsolidasian hanya sebatas hasil pada saat from the date that the control has commenced
pengendalian tersebut mulai diperoleh atau or up to the date that the control has ceased.
hingga saat pengendalian itu berakhir.
Pengendalian didapat ketika BNI terekspos Control is acquired when BNI is exposed or
atau memiliki hak atas imbal hasil variabel dari has rights to variable returns from its
keterlibatannya dengan Entitas Anak dan involvement with Subsidiaries and has the
memiliki kemampuan untuk mempengaruhi ability to affect those returns through its power
imbal hasil tersebut melalui kekuasaannya over Subsidiaries.
atas Entitas Anak.
BNI mengendalikan Entitas Anak, jika dan BNI controls a Subsidiary if, and only if, BNI
hanya jika, BNI memiliki hal berikut ini: has the following:
a) kekuasaan atas Entitas Anak (hak yang a) power over a Subsidiary (existing rights
ada saat ini yang memberi kemampuan kini that provide the current ability to direct the
untuk mengarahkan aktivitas relevan yang relevant activities that significantly affect
secara signifikan mempengaruhi imbal hasil returns of a Subsidiary);
Entitas Anak);
b) eksposur atau hak atas imbal hasil variabel b) exposure, or rights to variable returns from
dari keterlibatannya dengan Entitas Anak; its involvement with the Subsidiary; and
dan
c) kemampuan untuk menggunakan c) the ability to use its power over the
kekuasaannya atas Entitas Anak untuk Subsidiary to affect the amount of the
mempengaruhi jumlah imbal hasil Entitas Subsidiary’s returns.
Anak.
Halaman - 45 - Page
1170 Menduniakan Bisnis Indonesia
Page 584
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Bila Grup tidak memiliki hak suara atau hak When the Group has less than a majority of
serupa secara mayoritas atas suatu Entitas the voting or similar rights of a Subsidiary, the
Anak, Grup mempertimbangkan semua fakta Group considers all relevant facts and
dan keadaan yang relevan dalam circumstances in assessing whether it has
mengevaluasi apakah mereka memiliki power over a Subsidiary, including:
kekuasaan atas Entitas Anak, termasuk:
i) Pengaturan kontraktual dengan pemilik i) The contractual arrangement with the
hak suara lainnya dari Entitas Anak, other vote holders of the Subsidiary,
ii) Hak yang timbul atas pengaturan ii) Rights arising from other contractual
kontraktual lain, dan arrangements, and
iii) Hak suara dan hak suara potensial yang iii) The Group’s voting rights and potential
dimiliki Grup. voting rights.
Grup menilai kembali apakah mereka The Group re-assesses whether or not it
mengendalikan Entitas Anak bila fakta dan controls a Subsidiary if facts and
keadaan mengindikasikan adanya perubahan circumstances indicate that there are changes
terhadap satu atau lebih dari ketiga elemen to one or more of the three elements of
dari pengendalian. Konsolidasi atas Entitas control. Consolidation of a Subsidiary begins
Anak dimulai sejak Grup memperoleh when the Group obtains control over the
pengendalian atas Entitas Anak dan tidak lagi Subsidiary and ceases when the Group loses
mengkonsolidasikan ketika Grup kehilangan control of the Subsidiary. Assets, liabilities,
pengendalian atas Entitas Anak. Aset, income and expenses of a Subsidiary acquired
liabilitas, penghasilan dan beban dari Entitas during the year are included in the
Anak yang diakuisisi pada tahun tertentu consolidated financial statements from the
disertakan dalam laporan keuangan date the Group obtains the control up to the
konsolidasian sejak tanggal Grup memperoleh date of the Group ceases the control the
kendali sampai tanggal Grup tidak lagi Subsidiary.
mengendalikan Entitas Anak tersebut.
Kombinasi bisnis dicatat dengan The acquisition method is used to account for
menggunakan metode akuisisi. Imbalan yang business combinations. The consideration
diserahkan untuk akuisisi suatu entitas anak transferred for the acquisition of a subsidiary is
adalah sebesar nilai wajar aset yang the fair value of the assets given, shares
diserahkan, saham yang diterbitkan atau issued or liabilities incurred at the date of
liabilitas yang diakui pada tanggal akuisisi. acquisition. The excess of the aggregate of the
Kelebihan jumlah imbalan yang dialihkan dan consideration transferred and the fair value of
nilai wajar jumlah kepentingan non-pengendali non-controlling interest over the net identifiable
atas jumlah aset teridentifikasi bersih yang assets acquired and liabilities is recorded as
diperoleh dan kewajiban yang timbul dicatat goodwill. If this consideration is lower than the
sebagai goodwill. Jika jumlah imbalan yang fair value of the net assets of the subsidiary
diserahkan lebih rendah dari nilai wajar aset acquired, the difference is recognized directly
bersih entitas anak yang diakuisisi, selisihnya in the consolidated profit or loss.
diakui langsung dalam laporan laba rugi
konsolidasian.
Jika akuntansi awal untuk kombinasi bisnis If the initial accounting of a business
belum selesai pada akhir periode pelaporan combination is incomplete by the end of the
saat kombinasi terjadi, Grup melaporkan reporting period in which the combination
jumlah sementara untuk pos-pos yang proses occurs, the Group reports provisional amounts
akuntansinya belum selesai dalam laporan for the items for which the accounting is
keuangannya. Selama periode pengukuran, incomplete. Those provisional amounts are
pihak pengakuisisi menyesuaikan, aset atau adjusted during the measurement period, or
liabilitas tambahan yang diakui, untuk additional assets or liabilities are recognised,
mencerminkan informasi baru yang diperoleh to reflect new information obtained about facts
tentang fakta dan keadaan yang ada pada and circumstances that existed as of the
tanggal akuisisi dan, jika diketahui, akan acquisition date that, if known, would have
berdampak pada jumlah yang diakui pada affected the amount recognised as of that
tanggal tersebut. date.
Halaman - 46 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1171
Page 585
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Untuk setiap akuisisi, Grup mengakui The Group recognizes any non-controlling
kepentingan non-pengendali pada pihak yang interests in the acquiree on an acquisition by
diakuisisi baik sebesar nilai wajar atau sebesar acquisition basis, either at fair value or at the
bagian proporsional kepentingan non- non-controlling interest’s proportionate share
pengendali atas aset bersih pihak yang of the acquiree’s net assets. Non-controlling
diakuisisi. Kepentingan non-pengendali interests are reported as equity in the
disajikan di ekuitas dalam laporan posisi consolidated statement of financial position,
keuangan konsolidasian, terpisah dari ekuitas separate from the owner of the parent's equity.
pemilik entitas induk.
Biaya terkait akuisisi dibebankan pada saat Acquisition-related costs are expensed as
terjadinya. incurred.
Seluruh saldo dan transaksi termasuk All significant balances and transactions,
keuntungan/kerugian yang belum direalisasi including unrealized gains/losses among BNI
antara BNI dan Entitas Anak yang signifikan and Subsidiaries are eliminated to reflect the
dieliminasi untuk mencerminkan posisi consolidated financial position and results of
keuangan dan hasil usaha konsolidasian BNI operations of BNI and its Subsidiaries as a
dan Entitas Anak sebagai satu kesatuan single entity.
usaha.
Laporan keuangan konsolidasian disusun The consolidated financial statements are
dengan menggunakan kebijakan akuntansi prepared using uniform accounting policies for
yang sama untuk peristiwa dan transaksi transactions and events in similar
sejenis dalam kondisi yang sama. Apabila circumstances. If the Subsidiaries’ financial
laporan keuangan Entitas Anak statements use accounting policies different
menggunakan kebijakan akuntansi yang from those adopted in the consolidated
berbeda dari kebijakan akuntansi yang financial statements, appropriate adjustments
digunakan dalam laporan keuangan are made to the Subsidiaries’ financial
konsolidasian, maka dilakukan penyesuaian statements.
yang diperlukan terhadap laporan keuangan
Entitas Anak tersebut.
Kepentingan non-pengendali disajikan di The non-controlling interest is presented in the
ekuitas dalam laporan posisi keuangan equity of the consolidated statement of
konsolidasian dan dinyatakan sebesar financial position and represents the non-
proporsi pemegang saham non-pengendali controlling stockholders’ proportionate share in
atas laba tahun berjalan dan ekuitas Entitas the income for the year and equity of the
Anak tersebut sesuai dengan persentase Subsidiaries based on the percentage of
kepemilikan pemegang saham non- ownership of the non-controlling stockholders
pengendali pada Entitas Anak tersebut. in the Subsidiaries.
Entitas Asosiasi Associates
Entitas asosiasi adalah seluruh entitas Associates are all entities over which the
dimana Grup memiliki pengaruh signifikan Group has significant influence but not control,
namun bukan pengendalian, biasanya melalui generally accompanying a shareholding of
kepemilikan hak suara antara 20% dan 50%. between 20% and 50% of the voting rights.
Investasi pada entitas asosiasi dicatat Investment in associates are accounted for
dengan metode ekuitas, setelah pada using the equity method of accounting, after
awalnya diakui pada nilai perolehan dikurangi initially being recognised at cost less
kerugian penurunan nilai, jika ada. impairment losses, if any.
Investasi pada entitas asosiasi pada awalnya Investment in an associate is initially
diakui sebesar biaya perolehan. Biaya recognised at cost. The cost of an acquisition
perolehan diukur berdasarkan nilai wajar aset is measured at the fair value of the assets
yang diserahkan, instrumen ekuitas yang transferred, equity instruments issued or
diterbitkan atau liabilitas yang timbul atau liabilities incurred or assumed as at the date of
diambil alih pada tanggal akuisisi, ditambah acquisition, plus costs directly attributable to
biaya yang berhubungan langsung dengan the acquisition.
akuisisi.
Halaman - 47 - Page
1172 Menduniakan Bisnis Indonesia
Page 586
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Entitas Asosiasi (lanjutan) Associates (continued)
Goodwill pada akuisisi entitas asosiasi Goodwill on acquisition of an associate
merupakan selisih lebih yang terkait dengan represents the excess of the cost of acquisition
biaya perolehan investasi pada entitas of the associate over the Group’s share of the
asosiasi dengan bagian Grup atas nilai wajar fair value of the identifiable net assets of the
neto aset teridentifikasi dari entitas asosiasi associate and is included in the carrying
dan dimasukkan dalam jumlah tercatat amount of the investment.
investasi.
Dalam menerapkan metode ekuitas, bagian In applying the equity method of accounting,
Grup atas laba rugi entitas asosiasi setelah the Group’s share of its associate’s post-
perolehan diakui dalam laba rugi, dan bagian acquisition profit or loss is recognised in profit
Grup atas penghasilan komprehensif lain or loss and its share of post-acquisition other
setelah tanggal perolehan diakui dalam comprehensive income is recognised in other
penghasilan komprehensif lain. comprehensive income.
Perubahan dan penerimaan distribusi dari These post-acquisition movements and
entitas asosiasi setelah tanggal perolehan distributions received from an associate are
disesuaikan terhadap nilai tercatat investasi. adjusted against the carrying amounts of the
investment.
Jika bagian Grup atas rugi entitas asosiasi When the Group’s share of the losses of an
sama dengan atau melebihi kepentingannya associate equals or exceeds its interest in the
pada entitas asosiasi, termasuk piutang tidak associate, including any other unsecured non-
lancar tanpa jaminan, maka Grup current receivables, the Group does not
menghentikan pengakuan bagiannya atas recognise further losses, unless it has
rugi lebih lanjut, kecuali Grup memiliki obligations to make or has made payments on
kewajiban untuk melakukan pembayaran atau behalf of the associate.
telah melakukan pembayaran atas nama
entitas asosiasi.
Keuntungan yang belum direalisasi atas Unrealised gains on transactions between the
transaksi antara Grup dengan entitas asosiasi Group and its associate are eliminated to the
dieliminasi sebesar bagian Grup dalam extent of the Group’s interest in the associate.
entitas asosiasi tersebut. Kerugian yang Unrealised losses are also eliminated unless
belum direalisasi juga dieliminasi kecuali the transaction provides evidence of
transaksi tersebut memberikan bukti impairment of the asset being transferred. The
penurunan nilai atas aset yang ditransfer. accounting policies of the associate will be
Kebijakan akuntansi entitas asosiasi akan changed where necessary to ensure
disesuaikan, apabila diperlukan, agar consistency with the accounting policies
konsisten dengan kebijakan akuntansi Grup. adopted by the Group.
Dividen yang akan diterima dari entitas Dividend receivables from an associate are
asosiasi diakui sebagai pengurang jumlah recognised as reductions in the carrying
tercatat investasi. amounts of the investment.
Pada setiap tanggal pelaporan, Grup The Group determines at each reporting date
menentukan apakah terdapat bukti objektif whether there is any objective evidence that
bahwa telah terjadi penurunan nilai atas the investment in an associate is impaired. If
investasi pada entitas asosiasi. Jika bukti any such evidence exists, the Group
tersebut ada, maka Grup menghitung calculates the amount of impairment as the
besarnya penurunan nilai sebagai selisih difference between the recoverable amount of
antara jumlah yang terpulihkan dan nilai the associate and its carrying value and
tercatat atas investasi pada entitas asosiasi recognises the amount in profit or loss.
dan mengakui selisih tersebut pada laba rugi.
Halaman - 48 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1173
Page 587
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
d. Prinsip konsolidasian (lanjutan) d. Principles of consolidation (continued)
Entitas Asosiasi (lanjutan) Associates (continued)
Jika bagian kepemilikan entitas pada entitas If an entity’s ownership interest in an associate
asosiasi atau ventura bersama berkurang, or a joint venture is reduced, but the
tetapi investasi tetap diklasifikasikan masing- investment continues to be classified either as
masing sebagai entitas asosiasi atau ventura an associate or a joint venture respectively,
bersama, maka entitas mereklasifikasi ke the entity shall reclassify to profit or loss the
laba rugi proporsi keuntungan atau kerugian proportion of the gain or loss that had
yang telah diakui sebelumnya dalam previously been recognised in other
penghasilan komprehensif lain yang terkait comprehensive income relating to the
dengan pengurangan bagian kepemilikan reduction in ownership interest if that gain or
tersebut jika keuntungan atau kerugian loss would be required to be reclassified to
tersebut disyaratkan untuk direklasifikasi ke profit or loss on the disposal of the related
laba rugi atas pelepasan aset atau liabilitas assets or liabilities.
yang terkait.
e. Transaksi dalam mata uang asing dan e. Foreign currency transactions and
penjabaran translations
Transaksi dalam mata uang asing Transactions denominated in foreign
currencies
Pos-pos yang disertakan dalam laporan Items included in the financial statements of
keuangan setiap entitas anggota Grup diukur each of the Group’s entities are measured
menggunakan mata uang yang sesuai using the currency of the primary economic
dengan lingkungan ekonomi utama di mana environment in which the entity operates (the
entitas beroperasi (“mata uang fungsional”). “functional currency”).
BNI dan Entitas Anak yang berdomisili di BNI and its Subsidiaries domiciled in
Indonesia menyelenggarakan pembukuannya Indonesia maintain their accounting records
dalam mata uang Rupiah, kecuali untuk BNI in Rupiah, except for BNI Remittance in
Remittance yang pembukuan akuntansinya which its accounting records are maintained
dilakukan dalam Dolar Amerika Serikat. in United States Dollar. Transactions during
Transaksi-transaksi dalam mata uang selain the year involving currencies other than
Rupiah yang terjadi di sepanjang tahun Rupiah are recorded at the exchange rates
dicatat dengan nilai kurs yang berlaku pada prevailing at the time the transactions were
saat terjadinya transaksi yang bersangkutan. made.
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah yang merupakan mata uang presented in Rupiah, which is the functional
fungsional BNI. currency of BNI.
Pada tanggal laporan posisi keuangan At the consolidated statement of financial
konsolidasian, aset dan liabilitas moneter position date, all monetary assets and
dalam mata uang asing dijabarkan ke dalam liabilities denominated in foreign currencies
mata uang Rupiah dengan menggunakan are translated to Rupiah using the Reuters
kurs tengah Reuters pada pukul 15:00 WIB. middle rate at 15:00 Western Indonesian
Keuntungan atau kerugian yang timbul Time (WIB). The resulting gains or losses
sebagai akibat dari penjabaran aset dan from the translation of monetary assets and
liabilitas moneter dalam mata uang asing liabilities in foreign currencies are recognized
dicatat dalam laporan laba rugi konsolidasian in the consolidated statement of profit or loss
tahun berjalan. for the current year.
Halaman - 49 - Page
1174 Menduniakan Bisnis Indonesia
Page 588
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
e. Transaksi dalam mata uang asing dan e. Foreign currency transactions and
penjabaran (lanjutan) translations (continued)
Penjabaran aset dan liabilitas dalam mata Translation of assets and liabilities
uang asing (lanjutan) denominated in foreign currencies (continued)
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, kurs mata uang asing yang digunakan foreign currency exchange rates used for
untuk penjabaran mata uang asing terhadap translation of foreign currencies to Rupiah are
Rupiah adalah sebagai berikut (dalam Rupiah as follows (amounts in full Rupiah):
penuh):
2023 2022
1 Pound Sterling Inggris 19,627 18,786 Great Britain Pound Sterling 1
1 Euro Eropa 17,038 16,582 European Euro 1
1 Dolar Amerika Serikat 15,397 15,568 United States Dollar 1
1 Dolar Singapura 11,676 11,593 Singapore Dollar 1
1 Dolar Australia 10,521 10,558 Australian Dollar 1
1 Dolar Hong Kong 1,971 1,997 Hong Kong Dollar 1
1 Yen Jepang 109 118 Japanese Yen 1
Penjabaran laporan keuangan sehubungan Translation of financial statements relating to
dengan konsolidasian laporan cabang BNI consolidation of BNI branches domiciled
yang berkedudukan di luar negeri outside of Indonesia
Cabang BNI yang berkedudukan di luar BNI’s branches domiciled outside of
negeri menyelenggarakan pembukuannya Indonesia maintain their accounting records
dalam mata uang negara tempat in their respective domestic currencies.
kedudukannya.
Untuk tujuan konsolidasian, laporan For consolidation purposes, the financial
keuangan cabang BNI tersebut dijabarkan ke statements of such branches domiciled
dalam mata uang Rupiah dengan cara outside of Indonesia are translated into
sebagai berikut: Rupiah as follows:
• Saldo akun-akun aset dan liabilitas • Assets and liabilities accounts are
dijabarkan dengan menggunakan kurs translated using the Reuters spot rates at
spot Reuters jam 15:00 WIB pada 15:00 WIB at the consolidated statement
tanggal laporan posisi keuangan of financial position date;
konsolidasian;
• Saldo akun-akun laba rugi setiap • Revenues and expenses accounts are
bulannya dijabarkan dengan translated using the average Reuters
menggunakan kurs spot Reuters jam spot rate at 15:00 WIB for the respective
15:00 WIB rata-rata untuk bulan yang month. The balances for the year
bersangkutan. Saldo untuk tahun represent the sum of those monthly
berjalan merupakan jumlah dari translations;
penjabaran bulanan tersebut;
• Akun ekuitas dijabarkan dengan • Equity accounts are recorded using the
menggunakan kurs historis; dan historical rates; and
• Selisih yang timbul sebagai akibat dari • Differences arising from translation are
penjabaran ini disajikan di laporan posisi presented in the consolidated statement
keuangan konsolidasian sebagai bagian of financial position balance as part of
dari ekuitas pada akun "Selisih Kurs equity under "Exchange Difference on
karena Penjabaran Laporan Keuangan Translation of Foreign Currency Financial
dalam Mata Uang Asing". Statements".
Halaman - 50 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1175
Page 589
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PT BANK NEGARA Analisa dan Pembahasan
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
f. Giro pada bank lain dan Bank Indonesia f. Current accounts with other banks and
Bank Indonesia
Giro pada bank lain dan Bank Indonesia The current accounts with other banks and
diklasifikasikan sebagai biaya perolehan yang Bank Indonesia are classified as amortized
diamortisasi. Giro pada bank lain dan Bank cost. Current accounts with other banks and
Indonesia dinyatakan sebesar biaya Bank Indonesia are stated at amortized cost
perolehan diamortisasi menggunakan metode using the effective interest rate method less
suku bunga efektif dikurangi cadangan allowance for impairment losses.
kerugian penurunan nilai.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
g. Penempatan pada bank lain dan Bank g. Placements with other banks and Bank
Indonesia Indonesia
Penempatan pada bank lain dan Bank Placements with other banks and Bank
Indonesia terdiri dari Deposit Facility Bank Indonesia consist of Bank Indonesia Deposit
Indonesia, Term Deposit, call money dan Facility, Term Deposit, call money and time
deposito berjangka. deposits.
Penempatan pada bank lain dan Bank Placements with other banks and Bank
Indonesia diklasifikasikan sebagai biaya Indonesia are classified as amortized cost.
perolehan yang diamortisasi. Penempatan Placements with other banks are stated at
pada bank lain dinyatakan sebesar biaya amortized cost using the effective interest
perolehan diamortisasi menggunakan metode rate method less allowance for impairment
suku bunga efektif dikurangi cadangan losses.
kerugian penurunan nilai.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
h. Efek-efek dan Obligasi Pemerintah h. Marketable securities and Government
Bonds
Efek-efek yang dimiliki terdiri dari Sertifikat Marketable securities consist of Certificates of
Bank Indonesia (SBI), Sertifikat Deposito Bank Bank Indonesia (SBI), Certificates Deposits of
Indonesia, unit penyertaan reksa dana, Bank Indonesia, mutual fund units, bonds,
obligasi, obligasi subordinasi dan instrumen subordinated bonds and other debt
utang lainnya yang diperdagangkan di pasar instruments traded in the money market and
uang dan pasar modal. stock exchanges.
Obligasi Pemerintah terdiri dari Obligasi Government Bonds consist of Government
Rekapitalisasi Pemerintah yang diterbitkan Recapitalization Bonds issued to BNI and
kepada BNI dan bank lainnya berkaitan other banks with respect to the recapitalization
dengan program rekapitalisasi Pemerintah dan program of the Government and other bonds
obligasi lainnya yang diterbitkan oleh issued by the Government of Indonesia and
Pemerintah Indonesia dan negara lainnya other countries, that are not related to the
yang tidak berkaitan dengan program recapitalization program, acquired through the
rekapitalisasi yang diperoleh melalui pasar primary and secondary markets.
perdana dan sekunder.
Pada saat pengakuan awal, efek-efek dan At initial recognition, the marketable securities
Obligasi Pemerintah dicatat sesuai dengan and Government Bonds are recorded
kategorinya yaitu aset keuangan according to their category, i.e., amortized
diklasifikasikan pada biaya perolehan yang cost, fair value through other comprehensive
diamortisasi, nilai wajar melalui penghasilan income or at fair value through profit or loss.
komprehensif lain atau nilai wajar melalui laba
rugi.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Halaman - 51 - Page
1176 Menduniakan Bisnis Indonesia
Page 590
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
h. Efek-efek dan Obligasi Pemerintah (lanjutan) h. Marketable securities and Government
Bonds (continued)
Surat Berharga Syariah adalah surat bukti Sharia Securities are proof of investment
investasi berdasarkan prinsip syariah yang based on sharia principles that are commonly
lazim diperdagangkan di pasar uang syariah traded in the sharia money market and/or
dan/atau pasar modal syariah antara lain sharia capital markets, including sharia bonds
obligasi syariah (sukuk) dan surat berharga (sukuk) and other securities following sharia
lainnya berdasarkan prinsip syariah. principles.
Pada saat pengakuan awal, Grup mengakui At initial recognition, the Group recognise
investasi pada sukuk sebagai diukur pada investments in sukuk are stated at cost and
biaya perolehan dan pada nilai wajar melalui measured at fair value through other
penghasilan komprehensif lain sebesar nilai comprehensive income at fair value
wajar ditambah atau dikurangi biaya transaksi increase/decrease transaction cost related to
terkait perolehan investasi tersebut. acquisition investment. Whereas investment in
Sedangkan investasi pada Sukuk ijarah dan sukuk ijarah and sukuk mudharabah
sukuk mudharabah yang diukur pada nilai measured at fair value through profit and loss
wajar melalui laba rugi diakui sebesar nilai and recognise at fair value.
wajar.
Grup menentukan klasifikasi investasi pada The Group defines the classification of
surat berharga, khususnya sukuk, berdasarkan investment in marketable securities,
model usaha yang ditentukan berdasarkan specifically sukuk, based on business model in
klasifikasi sesuai PSAK 110 (Revisi 2020) accordance with SFAS 110 (Revised 2020) on
tentang “Akuntansi Sukuk" sebagai berikut: "Accounting for Sukuk" as follows:
• Surat berharga diukur pada biaya • At cost securities are stated at cost
perolehan disajikan sebesar biaya (including transaction costs), adjusted by
perolehan (termasuk biaya investasi) yang unamortised premium and/or discount.
yang disesuaikan dengan premi dan/atau Premium and discount are amortised over
diskonto yang belum diamortisasi. Premi the period until maturity.
dan diskonto diamortisasi selama periode
hingga jatuh tempo.
• Surat berharga diukur pada nilai wajar • • Securities are stated at fair values through
melalui laba rugi, yang dinyatakan sebesar profit or loss, and stated at fair value.
nilai wajar. Keuntungan atau kerugian yang Unrealized gains or losses from the
belum direalisasi akibat kenaikan atau increase or decrease in fair values are
penurunan nilai wajarnya disajikan dalam presented in current period profit or loss.
laporan laba rugi periode yang
bersangkutan.
• Surat berharga yang diukur pada nilai • At fair value through other comprehensive
wajar melalui penghasilan komprehensif income securities are measured at fair
lainnya disajikan sebesar nilai wajar. value. Unrealized gains or losses from the
Keuntungan atau kerugian yang belum increase or decrease in fair value are
direalisasi akibat kenaikan atau penurunan presented in other comprehensive
nilai wajarnya disajikan dalam penghasilan income. Premium and discount are
komprehensif lain. Premi dan diskonto amortized over the period until maturity.
diamortisasi selama periode hingga jatuh
tempo.
Halaman - 52 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1177
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
i. Efek-efek yang dibeli/dijual dengan janji i. Securities purchased/sold under
dijual/dibeli kembali agreements to resell/repurchase
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali diklasifikasikan sebagai biaya resell are classified as amortized cost.
perolehan yang diamortisasi.
Efek-efek yang dibeli dengan janji untuk dijual Securities purchased under agreements to
kembali disajikan sebagai aset dalam laporan resell are presented as assets in the
posisi keuangan konsolidasian sebesar jumlah consolidated statement of financial position,
penjualan kembali dikurangi dengan at the resale price net of unamortized interest
pendapatan bunga yang belum diamortisasi income and allowance for impairment losses.
dan cadangan kerugian penurunan nilai. The difference between the purchase price
Selisih antara harga beli dan harga jual and the resale price is treated as unearned
kembali diperlakukan sebagai pendapatan interest income, and recognized as income
bunga yang ditangguhkan, dan diakui sebagai over the period starting from when those
pendapatan selama periode sejak efek-efek securities are purchased until they are sold
tersebut dibeli hingga dijual menggunakan using effective interest rate method.
suku bunga efektif.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali diklasifikasikan sebagai liabilitas repurchase are classified as financial
keuangan yang diukur dengan biaya perolehan liabilities measured at amortized cost.
diamortisasi.
Efek-efek yang dijual dengan janji untuk dibeli Securities sold under agreements to
kembali disajikan sebagai liabilitas dalam repurchase are presented as liabilities in the
laporan posisi keuangan konsolidasian consolidated statement of financial position,
sebesar jumlah pembelian kembali, dikurangi at the repurchase price, net of unamortized
dengan bunga dibayar di muka yang belum prepaid interest. The difference between the
diamortisasi. Selisih antara harga jual dan selling price and the repurchase price is
harga beli kembali diperlakukan sebagai treated as prepaid interest and recognized as
bunga dibayar di muka dan diakui sebagai interest expense over the period starting
beban bunga selama jangka waktu sejak efek- from when those securities are sold until they
efek tersebut dijual hingga dibeli kembali are repurchased using effective interest rate
menggunakan metode suku bunga efektif. method.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
j. Wesel ekspor dan tagihan lainnya j. Bills and other receivables
Wesel ekspor dan tagihan lainnya terdiri atas Bills and other receivables consists of
tagihan dari Letters of Credit dan Surat Kredit receivables from Letters of Credit and
Berdokumen Dalam Negeri (SKBDN) kepada Domestic Documentary Letters of Credit to
eksportir. exporters.
Wesel ekspor dan tagihan lainnya Bills and other receivables are classified as
diklasifikasikan sebagai biaya perolehan yang amortized cost.
diamortisasi.
Wesel ekspor dan tagihan lainnya dicatat pada Bills and other receivables are stated at
biaya perolehan diamortisasi setelah dikurangi amortized cost less allowance for impairment
cadangan kerugian penurunan nilai. losses.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Halaman - 53 - Page
1178 Menduniakan Bisnis Indonesia
Page 592
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
k. Instrumen keuangan derivatif k. Derivative financial instruments
Dalam melakukan usaha bisnisnya, BNI In the normal course of its business, BNI
melakukan transaksi instrumen keuangan enters into transactions involving derivative
derivatif seperti kontrak berjangka mata uang financial instruments such as foreign currency
asing, swap mata uang asing, swap atas suku forward contracts, foreign currency swaps,
bunga, dan transaksi spot untuk mengelola interest rate swaps, and spot transactions to
eksposur pada risiko pasar seperti risiko mata manage exposures on market risks, such as
uang dan risiko tingkat suku bunga. currency risk and interest rate risks.
Instrumen keuangan derivatif diakui di laporan Derivative financial instruments are recognized
posisi keuangan konsolidasian pada nilai in the consolidated statement of financial
wajar. Setiap kenaikan nilai wajar kontrak position at fair value. Each increase in fair
derivatif dicatat sebagai aset apabila memiliki value derivative contract is carried as asset
nilai wajar positif dan sebagai liabilitas apabila when the fair value is positive and as liability
memiliki nilai wajar negatif. when the fair value is negative.
Tagihan dan liabilitas derivatif diklasifikasikan Derivative receivable and payable are
sebagai aset dan liabilitas keuangan yang classified as financial assets and liabilities at
diukur pada nilai wajar melalui laporan laba fair value through profit or loss.
rugi.
Keuntungan atau kerugian yang terjadi dari Gains or losses resulting from fair value
perubahan nilai wajar diakui dalam laporan changes are recognized in the consolidated
laba rugi konsolidasian. statement of profit or loss.
Nilai wajar instrumen derivatif ditentukan The fair value of derivative instruments is
berdasarkan diskonto arus kas dan model determined based on discounted cash flows
penentu harga atau harga yang diberikan oleh and pricing models or quoted prices from
broker (quoted price) atas instrumen lainnya brokers of other instruments with similar
yang memiliki karakteristik serupa. characteristics.
Kontrak berjangka mata uang asing, swap Foreign currency forward contracts, foreign
mata uang asing dan cross currency swap dan currency swaps, and cross currency and
tingkat suku bunga swap dilakukan untuk interest rate swaps are for funding and trading
tujuan pendanaan dan perdagangan. purposes.
l. Pinjaman yang diberikan l. Loans
Pinjaman yang diberikan Loans
Pinjaman yang diberikan adalah penyediaan Loans represent funds provided or receivables
uang atau tagihan yang dapat disetarakan that can be considered as equivalents thereof,
dengan itu, berdasarkan persetujuan atau based on agreements or financing contracts
kesepakatan pinjam-meminjam dengan debitur with borrowers, where borrowers are required
yang mewajibkan debitur untuk melunasi utang to repay their debts with interest after a
dan bunganya setelah jangka waktu tertentu, specified period, and matured trade finance
dan tagihan yang berasal dari fasilitas trade facilities which have not been settled within 15
finance yang telah jatuh tempo yang belum days.
diselesaikan dalam waktu 15 hari.
Pinjaman yang diberikan diklasifikasikan Loans are classified as amortized cost.
sebagai biaya perolehan yang diamortisasi.
Halaman - 54 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1179
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
l. Pinjaman yang diberikan (lanjutan) l. Loans (continued)
Pinjaman yang diberikan pada awalnya diukur Loans are initially measured at fair value plus
pada nilai wajar ditambah dengan biaya transaction costs that are directly attributable
transaksi yang dapat diatribusikan secara obtain financial assets, and after initial
langsung untuk memperoleh aset keuangan recognition are measured at amortized cost
tersebut, dan setelah pengakuan awal diukur based on the effective interest rate method
pada biaya perolehan diamortisasi less allowance for impairment losses.
menggunakan metode suku bunga efektif
dikurangi dengan cadangan kerugian
penurunan nilai.
Pinjaman sindikasi dan pinjaman penerusan Syndicated loans and two step loans are
dicatat sesuai dengan porsi pinjaman yang recorded according to the proportion of risks
risikonya ditanggung oleh Grup. borne by the Group.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
m. Kontrak jaminan keuangan m. Financial guarantee contracts
Kontrak jaminan keuangan adalah kontrak Financial guarantee contracts are contracts
yang mengharuskan penerbit untuk melakukan that require the issuer to make specified
pembayaran yang ditetapkan untuk mengganti payments to reimburse the holder for a loss
uang pemegang kontrak atas kerugian yang incurred because a specified debtor defaulted
terjadi karena debitur tertentu gagal untuk to make payments when due, in accordance
melakukan pembayaran pada saat jatuh with the terms of a debt instrument. Such
tempo, sesuai dengan ketentuan dari financial guarantees are given to banks,
instrumen hutang. Jaminan keuangan tersebut financial institutions and other institutions on
diberikan kepada bank-bank, lembaga behalf of customers to secure loans and other
keuangan dan badan-badan lainnya atas banking facilities.
nama debitur untuk menjamin kredit dan
fasilitas-fasilitas perbankan lainnya.
Jaminan keuangan diakui awalnya sebesar Financial guarantees are initially recognized at
nilai wajar pada tanggal jaminan diberikan. fair value on the date the guarantee was given.
Nilai wajar dari jaminan keuangan pada saat The fair value of a financial guarantee at
dimulainya transaksi pada umumnya sama inception is likely to equal the premium
dengan provisi yang diterima untuk jaminan received because all guarantees are agreed
diberikan dengan syarat dan kondisi normal. on arm’s length terms. The fee income earned
Pendapatan provisi yang diperoleh is amortized over the period of guarantees
diamortisasi selama jangka waktu jaminan using the straight line method.
menggunakan metode garis lurus.
Setelah pengakuan awal kontrak, jaminan After initial recognition of the contract, the
keuangan dicatat pada nilai yang lebih tinggi financial guarantee is recorded at the higher of
antara nilai wajar amortisasi dengan nilai the amortized fair value and the expected
kerugian kredit ekspektasian sesuai PSAK 71 credit loss value in accordance with SFAS 71
“Instrumen Keuangan”. “Financial Instrument”.
Cadangan kerugian penurunan nilai atas Allowances for impairment on financial
kontrak jaminan keuangan yang memiliki risiko guarantee contracts with credit risk are
kredit dihitung berdasarkan model kerugian calculated based on expected credit losses
ekspektasian. model.
Halaman - 55 - Page
1180 Menduniakan Bisnis Indonesia
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Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
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(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
n. Tagihan dan liabilitas akseptasi n. Acceptance receivables and payables
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
aset keuangan dalam kelompok biaya financial assets measured at amortized cost.
perolehan diamortisasi. Liabilitas akseptasi Acceptance liabilities are classified financial
diklasifikasikan sebagai liabilitas keuangan liabilities measured at amortized cost.
yang diukur dengan biaya perolehan
diamortisasi.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
o. Penyertaan saham o. Equity investments
Penyertaan saham merupakan penanaman Equity investments represent investments in
dana dalam bentuk saham pada perusahaan the form of shares of stock, in non-public
non-publik yang bergerak di bidang jasa companies engaged in financial services held
keuangan untuk tujuan jangka panjang. for long-term purposes.
Investasi dengan persentase kepemilikan di Investments with an ownership interest below
bawah 20% dan tidak memiliki pengaruh 20% and have no significant influence
signifikan yang diklasifikasikan sebagai aset classified as financial asset which held for sale
keuangan yang dimiliki untuk dijual dicatat is measured at fair value through profit or loss.
pada nilai wajar melalui laba rugi.
Investasi dengan persentase kepemilikan di Investments with an ownership interest below
bawah 20% dan tidak memiliki pengaruh 20% and have no significant influence
signifikan yang diklasifikasikan sebagai aset classified as financial asset which are not held
keuangan yang dimiliki tidak untuk dijual for sale are measured at fair value through
dicatat pada nilai wajar melalui penghasilan other comprehensive income.
komprehensif lain.
Penyertaan sementara pada perusahaan Temporary investments in debtor companies
debitur timbul akibat konversi pinjaman yang arise from conversion of loans to
diberikan menjadi saham. Pada saat shares/equity. At initial recognition, shares
pengakuan awal, saham yang diterima diakui received were recognized at fair value.
dengan nilai wajar. Selanjutnya, saham Subsequently, the shares were recognized
tersebut dinilai dengan menggunakan metode using equity method if BNI has significant
ekuitas apabila BNI memiliki pengaruh influence over the investees or classified as
signifikan terhadap investees dan financial asset if BNI does not have significant
diklasifikasikan sebagai aset keuangan apabila influence over the investees.
BNI tidak memiliki pengaruh signifikan
terhadap investees.
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud liabilities and intangible assets
Aset tetap Fixed assets
Grup menerapkan kebijakan akuntansi model Group applies revaluation model as
revaluasi untuk aset tetap berupa tanah dan accounting policy for land and buildings. For
bangunan. Untuk aset tetap selain tanah dan fixed assets other than land and buildings, it
bangunan menggunakan model biaya. applies cost model.
Halaman - 56 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1181
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DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Tanah dan bangunan disajikan sebesar nilai Land and buildings are shown at fair value,
wajar, dikurangi akumulasi penyusutan untuk less subsequent depreciation for buildings.
bangunan. Penilaian terhadap tanah dan Valuation of land and buildings are performed
bangunan dilakukan oleh penilai independen by external independent valuers with certain
eksternal yang telah memiliki sertifikasi. qualification. Valuations are performed with
Penilaian atas aset tersebut dilakukan secara sufficient regularity to ensure that the fair value
berkala untuk memastikan bahwa nilai wajar of a revalued asset does not differ materially
aset yang direvaluasi tidak berbeda secara from its carrying amount. The gross carrying
material dengan nilai tercatatnya. Nilai tercatat amount is adjusted in a manner that is
bruto disesuaikan dengan cara yang konsisten consistent with the revaluation of the carrying
dengan nilai tercatat revaluasi aset. Sebagai amount of the asset. For example, the gross
contoh, nilai tercatat bruto dapat direvaluasi carrying amount may be revalued by reference
dengan mengacu pada data pasar yang dapat to observable market data or it may be
diobservasi atau dapat direvaluasi secara revalued proportionately to the change in
proporsional dengan perubahan nilai tercatat. the carrying amount. The accumulated
Akumulasi penyusutan pada tanggal revaluasi depreciation at the date of the revaluation is
disesuaikan dengan selisih antara nilai tercatat adjusted to equal the difference between the
bruto dan nilai tercatat aset setelah gross carrying amount and the carrying
memperhitungkan akumulasi kerugian amount of the assets after taking into account
penurunan nilai. accumulated impairment losses.
Jika nilai wajar dari aset yang direvaluasi If the fair value of the revalued asset change
mengalami perubahan yang signifikan, maka significantly, it is necessary to revaluate on an
perlu direvaluasi secara tahunan, sedangkan annual basis, whereas if the fair value of the
jika nilai wajar dari aset yang direvaluasi tidak revaluated asset does not change significantly,
mengalami perubahan yang signifikan, maka it is necessary to revaluate at a minimum
perlu dilakukan revaluasi paling kurang 3 every 3 years.
tahun sekali.
Kenaikan nilai tercatat yang timbul dari Increases in the carrying amount arising on
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and building is recorded in
“Cadangan Revaluasi Aset” dan disajikan “Asset Revaluation Reserve” and presented as
sebagai “Penghasilan Komprehensif Lain”. “Other Comprehensive Income”. Decreases in
Penurunan nilai tercatat yang timbul dari carrying amount as the result of revaluation is
revaluasi dicatat sebagai beban pada tahun recorded as expense in the current year. If the
berjalan. Apabila aset tersebut memiliki saldo asset has a balance on its “Gain on
“Keuntungan Revaluasi Aset Tetap” yang Revaluation of Fixed Assets”, loss from
disajikan sebagai “Penghasilan Komprehensif revaluation of fixed asset is charged to “Gain
Lain”, maka selisih penurunan nilai tercatat on Revaluation of Fixed Assets” which is
tersebut dibebankan terhadap “Keuntungan presented as “Other Comprehensive Income”
Revaluasi Aset Tetap” dan sisanya diakui and the rest of the amount is charged to
sebagai beban tahun berjalan. current year’s expenses.
Aset tetap selain tanah dan bangunan Fixed assets besides land and buildings are
disajikan sebesar harga perolehan dikurangi stated at historical cost less accumulated
dengan akumulasi penyusutan. depreciation.
Biaya perolehan termasuk biaya penggantian Cost includes the replacement cost of a part of
bagian aset tetap saat biaya tersebut terjadi, the fixed assets when the expenditure meets
jika memenuhi kriteria pengakuan. the criteria for recognition.
Halaman - 57 - Page
1182 Menduniakan Bisnis Indonesia
Page 596
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Semua biaya pemeliharaan dan perbaikan All maintenance and repair costs which do not
yang tidak memenuhi kriteria untuk fulfill the capitalization criteria, are recognized
dikapitalisasi diakui dalam laporan laba rugi in profit or loss upon occurrence. At each
pada saat terjadinya. Pada setiap akhir tahun financial year end, the assets’ residual values,
buku, nilai residu, umur manfaat, dan metode useful lives and methods of depreciation are
penyusutan ditelaah kembali dan jika sesuai reviewed, and adjusted prospectively as
dengan keadaan, disesuaikan secara appropriate.
prospektif.
Semua aset tetap kecuali tanah, disusutkan All fixed assets, except land, are depreciated
berdasarkan metode garis lurus selama using the straight-line method over their
estimasi masa manfaat aset tersebut sebagai expected useful lives as follows:
berikut:
Tarif Penyusutan/
Depreciation Rate Tahun/Years
Bangunan 6.67% 15 Buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 20.00% 5 and motor vehicles
Perlengkapan kantor terdiri dari perabotan dan Office equipment consists of furniture and
perlengkapan, instalasi, Anjungan Tunai fixtures, installation, Automatic Teller
Mandiri (ATM), perangkat lunak dan perangkat Machines (ATM), computer software and
keras komputer, peralatan komunikasi dan hardware, communication and other office
peralatan kantor lainnya. equipment.
Grup menganalisa fakta dan keadaan untuk The Group analyses the facts and
masing-masing jenis hak atas tanah dalam circumstances for each type of landrights in
menentukan akuntansi untuk masing-masing determining the accounting for each of these
hak atas tanah tersebut sehingga dapat land rights so that it can accurately represent
merepresentasikan dengan tepat suatu an underlying economic event or transaction. If
kejadian atau transaksi ekonomi yang the landrights do not transfer control of the
mendasarinya. Jika hak atas tanah tersebut underlying assets to the Group, but gives the
tidak mengalihkan pengendalian atas aset rights to use the underlying assets, the Group
pendasar kepada Grup, melainkan applies the accounting treatment of these
mengalihkan hak untuk menggunakan aset transactions as leases under SFAS 73
pendasar, Grup menerapkan perlakuan “Leases”, except if landrights substantially
akuntansi atas transaksi tersebut sebagai similar to land purchases, the Group applies
sewa berdasarkan PSAK 73 “Sewa”, kecuali SFAS 16 “Property, plant and equipment”.
jika hak atas tanah secara substansi
menyerupai pembelian tanah, maka Grup
menerapkan PSAK 16 “Aset tetap”.
Apabila nilai tercatat aset lebih besar dari nilai When the carrying amount of an asset is
yang dapat diperoleh kembali, nilai tercatat greater than its estimated recoverable amount,
aset diturunkan menjadi sebesar nilai yang it is written down to its recoverable amount,
dapat diperoleh kembali, yang ditentukan which is determined as the higher of the net
sebagai nilai tertinggi antara harga jual neto selling price or value in use.
dan nilai yang dipakai.
Apabila aset tetap tidak digunakan lagi atau When fixed assets are retired or disposed of,
dijual, maka nilai perolehan dan akumulasi their costs and the related accumulated
penyusutannya dihapuskan dari akun tersebut. depreciation are derecognized from the
Keuntungan atau kerugian yang terjadi diakui accounts. Any resulting gain or loss is
dalam laporan laba rugi. recognized in profit or loss.
Halaman - 58 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1183
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Performa Laporan Profil
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset tetap (lanjutan) Fixed assets (continued)
Akumulasi biaya konstruksi aset tetap The accumulated costs of construction of fixed
dikapitalisasi dan dicatat sebagai “Aset dalam assets are capitalized and recognized as
Penyelesaian”. Biaya tersebut direklasifikasi ke “Construction in progress”. These costs are
akun aset tetap yang terkait pada saat proses reclassified to the related fixed asset account
konstruksi atau pemasangan telah selesai. when the construction or installation is
completed.
Aset hak-guna dan liabilitas sewa Right-of-use assets and lease liabilities
Pada tanggal permulaan kontrak, Grup menilai At the inception of a contract, the Group
apakah kontrak merupakan atau mengandung assesses whether the contract is or contains a
sewa. Suatu kontrak merupakan atau lease. A contract is or contains a lease if the
mengandung sewa jika kontrak tersebut contract conveys the right to control the use of
memberikan hak untuk mengendalikan an identified assets for a period of time in
penggunaan aset identifikasian selama suatu exchange for consideration. The Group can
jangka waktu untuk dipertukarkan dengan choose not to recognise the right-of-use assets
imbalan. Grup dapat memilih untuk tidak and lease liabilities for:
mengakui aset hak guna dan liabilitas sewa
untuk:
• Sewa dengan jangka waktu kurang atau • Leases with a term of less or equal to
sama dengan 12 bulan dan tidak terdapat 12 months and there is no call option;
opsi beli;
• Sewa atas aset dengan nilai rendah. • Leases of low value assets.
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the
untuk mengendalikan penggunaan aset right to control the use of an identified asset,
identifikasian, Grup harus menilai apakah: the Group shall assess whether:
- Grup memiliki hak untuk mendapatkan - The Group has the right to obtain
secara substansial seluruh manfaat substantially all the economic benefit from
ekonomi dari penggunaan aset use of the asset throughout the period of
identifikasian; dan use; and
- Grup memiliki hak untuk mengarahkan - The Group has the right to direct the use
penggunaan aset identifikasian. Grup of the asset. The Group has described
memiliki hak ini ketika Grup memiliki hak when it has a decision-making right that
untuk pengambilan keputusan yang are the most relevant to changing how
relevan tentang bagaimana dan untuk and for what purpose the asset is used
tujuan apa aset digunakan telah are predetermined:
ditentukan sebelumnya:
1. Grup memiliki hak untuk 1. The Group has the right to operate the
mengoperasikan aset; dan asset; and
2. Grup telah mendesain aset dengan 2. The Group has designed the asset in
cara menetapkan sebelumnya a way that predetermine how and for
bagaimana dan untuk tujuan apa aset what purposes it will be used.
akan digunakan selama periode
penggunaan.
Halaman - 59 - Page
1184 Menduniakan Bisnis Indonesia
Page 598
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Aset hak-guna dan liabilitas sewa (lanjutan) Right-of-use assets and lease liabilities
(continued)
Pada tanggal permulaan sewa, Grup The Group recognises a right-of-use assets
mengakui aset hak-guna dan liabilitas sewa. and a leases liability at the leases
Aset hak-guna diukur pada biaya perolehan, commencement date. The right-of-use assets
dimana meliputi jumlah pengukuran awal is initially measured at cost, which comprises
liabilitas sewa yang disesuaikan dengan the initial amount of the leases liability
pembayaran sewa yang dilakukan pada atau adjusted for any leases payment made at or
sebelum tanggal permulaan, ditambah dengan before the commencement date, plus any
biaya langsung awal yang dikeluarkan. Aset initial direct cost incurred. The right-of-use
hak-guna diamortisasi dengan menggunakan assets is amortized over the straight-line
metode garis lurus sepanjang jangka waktu method throughout the lease term.
sewa.
Liabilitas sewa diukur pada nilai kini The lease liability is initially measured at the
pembayaran sewa yang belum dibayar pada present value of the lease payments that are
tanggal permulaan, didiskontokan dengan not paid at the commencement date,
menggunakan suku bunga implisit dalam sewa discounted using the interest rate implicit in the
atau jika suku bunga tersebut tidak dapat lease or, if that right cannot be readily
ditentukan, maka menggunakan suku bunga determined, using incremental borrowing rate.
pinjaman inkremental. Pada umumnya, Grup Generally, the Group uses its incremental
menggunakan suku bunga pinjaman borrowing rate as a discount rate.
inkremental sebagai tingkat bunga diskonto.
Pembayaran sewa dialokasikan menjadi Each leases payment is allocated between the
bagian pokok dan biaya keuangan. Biaya liability and finance cost. The finance cost is
keuangan dibebankan pada laba rugi selama charged to profit or loss over the leases period
periode sewa sehingga menghasilkan tingkat so as to produce a constant periodic rate of
suku bunga periodik yang konstan atas saldo interest on the remaining balance of the
liabilitas untuk setiap periode. liability for each period.
Jika sewa mengalihkan kepemilikan aset If the leases transfers ownership of the
pendasar kepada Grup pada akhir masa sewa underlying asset to the Group by the end of
atau jika biaya perolehan aset hak guna the leases term or if the cost of the right-of-use
merefleksikan Grup akan mengeksekusi opsi assets reflects that the Group will exercise a
beli, maka Grup menyusutkan aset hak-guna purchase option, the Group depreciates the
dari tanggal permulaan hingga akhir umur right-of-use asset from the commencement
manfaat aset pendasar. Jika tidak, maka Grup date to the end of the useful life of the
menyusutkan aset hak-guna dari tanggal underlying asset. Otherwise, the Group
permulaan hingga tanggal yang lebih awal depreciates the right-of-use assets from the
antara akhir umur manfaat aset hak-guna atau commencement date to the earlier of the end
akhir masa sewa. of the useful life of the right-of-use assets or
the end of the leases term.
Halaman - 60 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
p. Aset tetap, aset hak-guna, liabilitas sewa p. Fixed assets, right-of-use assets, lease
dan aset takberwujud (lanjutan) liabilities and intangible assets (continued)
Modifikasi sewa Lease modification
Grup mencatat modifikasi sewa sebagai sewa The Group account for a lease modification as
terpisah jika: a separate lease if both:
- Modifikasi meningkatkan ruang lingkup - The modification increases the scope of
sewa dengan menambahkan hak untuk the lease by adding the right to use one or
menggunakan satu aset pendasar atau more underlying assets;
lebih;
- Imbalan sewa meningkat sebesar jumlah - The consideration for the lease increases
yang setara dengan harga tersendiri untuk by an amount commensurate with the
peningkatan dalam ruang lingkup dan stand-alone price for the increase in
penyesuaian yang tepat pada harga scope and any appropriate adjustments to
tersendiri tersebut untuk merefleksikan that stand-alone price to reflect the
kondisi kontrak tertentu. circumstances of the particular contract.
Aset takberwujud Intangible Assets
Aset takberwujud diakui jika, dan hanya jika, Intangible assets are recognized if, and only if
biaya perolehan aset tersebut dapat diukur the cost of the asset can be measured reliably
secara andal dan kemungkinan besar Bank and it is probable that the Bank and
dan Entitas Anak akan memperoleh manfaat Subsidiaries will obtain future economic
ekonomis masa depan dari aset tersebut. Aset benefits from the asset. Intangible assets
takberwujud terdiri dari goodwill, hubungan consist of goodwill, customer relationships and
pelanggan dan merek dagang yang diperoleh trademarks acquired by the Bank and
pada saat akuisisi. Subsidiaries when acquisition.
Lihat Catatan 2d untuk kebijakan akuntansi Refer to Note 2d for the accounting policies
terkait goodwill. of goodwill.
q. Agunan yang diambil alih q. Foreclosed collaterals
Agunan yang diambil alih disajikan dalam akun Foreclosed collaterals are included in the
“Aset Lain-lain”. “Other Assets” account.
Agunan yang diambil alih (AYDA) adalah aset Foreclosed collaterals represent assets
yang diperoleh BNI dan Entitas Anak, baik acquired by BNI and Subsidiaries, both from
melalui pelelangan maupun diluar pelelangan auction and non auction based on voluntary
berdasarkan penyerahan secara sukarela oleh transfer by the debtor or based on debtor’s
pemilik agunan atau berdasarkan kuasa untuk approval to sell the collateral where the debtor
menjual diluar lelang dari pemilik agunan could not fulfill their obligations to BNI and
dalam hal debitur tidak memenuhi liabilitasnya Subsidiaries. Foreclosed collaterals represent
kepada BNI dan Entitas Anak. AYDA loan collateral that were taken over as part of
merupakan jaminan kredit yang diberikan yang loans settlement and presented in “Other
telah diambil alih sebagai bagian dari Assets”.
penyelesaian kredit yang diberikan dan
disajikan pada “Aset Lain-lain”.
Agunan yang diambil alih diakui sebesar nilai Foreclosed collaterals are stated at net
neto yang dapat direalisasi atau sebesar nilai realizable value or stated at loan outstanding
outstanding kredit yang diberikan, mana yang amount, whichever is lower. Net realizable
lebih rendah. Nilai neto yang dapat direalisasi value is the fair value of the foreclosed
adalah nilai wajar agunan yang diambil alih collaterals less the estimated costs to sell the
dikurangi dengan estimasi biaya untuk menjual assets. The excess of loan receivable over the
agunan tersebut. Selisih lebih saldo kredit di net realizable value of the foreclosed collateral
atas nilai neto yang dapat direalisasi dari is charged to allowance for impairment losses.
agunan yang diambil alih dibebankan ke dalam The difference between the recorded amount
akun cadangan kerugian penurunan nilai aset. of the foreclosed collateral and the proceeds
Selisih antara nilai agunan yang diambil alih from the sale of such collateral is recorded as
dengan hasil penjualan diakui sebagai a gain or loss at the time of sale.
keuntungan atau kerugian pada saat
penjualan.
Halaman - 61 - Page
1186 Menduniakan Bisnis Indonesia
Page 600
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
q. Agunan yang diambil alih (lanjutan) q. Foreclosed collaterals (continued)
Beban-beban yang berkaitan dengan Maintenance and repair costs related to
pemeliharaan agunan yang diambil alih foreclosed collaterals are charged as an
dibebankan dalam laporan laba rugi pada saat expense in profit or loss when incurred.
terjadinya.
Bila terjadi penurunan nilai yang bersifat If there is permanent decline in value, the
permanen, maka nilai tercatatnya dikurangi carrying amount of foreclosed collaterals is
untuk mengakui penurunan tersebut dan written down to recognize such permanent
kerugiannya dibebankan dalam laporan laba decline in value and any losses from such
rugi. write-down is recognized in profit or loss.
r. Liabilitas segera r. Obligations due immediately
Liabilitas segera dicatat pada saat liabilitas Obligations due immediately are recorded at
kepada masyarakat maupun kepada bank lain the time obligations to public customers or
timbul. other banks arise.
Akun ini diklasifikasikan sebagai liabilitas This account is classified as other financial
keuangan lain dan dihitung berdasarkan biaya liabilities and is measured at amortized cost.
perolehan diamortisasi.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
s. Simpanan nasabah s. Deposits from customers
Tabungan merupakan simpanan nasabah di Savings account represent deposits of
BNI dan Entitas Anak yang bergerak di bidang customers in BNI and a Subsidiary engaged in
perbankan yang penarikannya hanya dapat banking that may only be withdrawn over the
dilakukan melalui counter dan Anjungan Tunai counter and via ATMs or funds transfers by
Mandiri (ATM) atau dengan cara SMS Banking, Phone Banking, Mobile Banking
pemindahbukuan melalui SMS Banking, and Internet Banking when certain agreed
Phone Banking, Mobile Banking dan Internet conditions are met, but which may not be
Banking jika memenuhi persyaratan yang withdrawn by cheque or other equivalent
disepakati, tetapi penarikan tidak dapat instruments.
dilaksanakan dengan menggunakan cek atau
instrumen setara lainnya.
Deposito berjangka merupakan simpanan Time deposits represent customer’s deposits
nasabah di BNI dan Entitas Anak yang in BNI and a Subsidiary engaged in banking
bergerak di bidang perbankan yang that may be withdrawn at a certain time based
penarikannya hanya dapat dilakukan pada on the agreement between the depositor and
waktu tertentu sesuai dengan perjanjian antara BNI and a Subsidiary engaged in banking.
nasabah dengan BNI dan Entitas Anak yang
bergerak di bidang perbankan.
Simpanan nasabah diklasifikasikan sebagai Deposits from customers are classified as
liabilitas keuangan lain yang diukur dengan other financial liabilities which are measured at
biaya perolehan diamortisasi menggunakan amortized cost using effective interest rate
metode suku bunga efektif. Biaya tambahan method. Incremental costs directly attributable
yang dapat diatribusikan secara langsung to the acquisition of deposits from customers
dengan perolehan simpanan nasabah are deducted from the amount of deposits.
dikurangkan dari jumlah simpanan yang
diterima.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
Halaman - 62 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1187
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
t. Simpanan dari bank lain t. Deposits from other banks
Simpanan dari bank lain terdiri dari liabilitas Deposits from other banks represent liabilities
terhadap bank lain baik lokal maupun luar to local and overseas banks, in the form of
negeri, dalam bentuk giro, inter-bank call current accounts, inter-bank call money with
money dengan periode jatuh tempo menurut original maturities of 90 days or less, time
perjanjian kurang dari atau 90 hari, deposito deposits and certificates of deposits.
berjangka dan sertifikat deposito.
Simpanan dari bank lain diklasifikasikan Deposits from other banks are classified as
sebagai liabilitas keuangan lain yang diukur other financial liabilities which are measured at
dengan biaya perolehan diamortisasi dengan amortized cost using effective interest rate
menggunakan metode suku bunga efektif. method. Incremental costs directly attributable
Biaya tambahan yang dapat diatribusikan to the acquisition of deposits from other banks
secara langsung dengan perolehan simpanan are deducted from the amount of deposits.
dari bank lain dikurangkan dari jumlah
simpanan yang diterima.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
u. Efek-efek yang diterbitkan u. Securities issued
Efek-efek yang diterbitkan terdiri dari obligasi Securities issued consist of bonds issued by
yang diterbitkan oleh Grup. the Group.
Efek-efek yang diterbitkan diklasifikasikan Securities issued are classified as other
sebagai liabilitas keuangan lain yang diukur financial liabilities which are measured at
dengan biaya perolehan diamortisasi. Biaya amortized cost. Incremental costs directly
tambahan yang dapat diatribusikan secara attributable to the issuance of marketable
langsung dengan penerbitan efek dikurangkan securities are deducted from the amount of
dari jumlah efek-efek yang diterbitkan. securities issued.
Obligasi yang diterbitkan dicatat sebesar nilai Bonds issued are presented at nominal value
nominal dikurangi saldo diskonto yang belum net of unamortized discount. Costs incurred
diamortisasi. Biaya-biaya yang terjadi related to the bond issuance are presented as
sehubungan dengan penerbitan obligasi deduction from the proceeds of bonds issued
dicatat sebagai pengurang hasil emisi dan and amortized over the term of the bonds
diamortisasi selama jangka waktu obligasi using the effective interest rate method.
dengan menggunakan metode suku bunga
efektif.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
v. Pinjaman yang diterima v. Borrowings
Pinjaman diterima merupakan dana yang Borrowings are funds received from other
diterima dari bank lain, Bank Indonesia atau bank, Bank Indonesia or other parties with
pihak lain dengan liabilitas pembayaran payment obligation based on borrowings
kembali sesuai dengan persyaratan perjanjian agreement.
pinjaman.
Halaman - 63 - Page
1188 Menduniakan Bisnis Indonesia
Page 602
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
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(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
v. Pinjaman yang diterima (lanjutan) v. Borrowings (continued)
Pinjaman diterima diakui sebesar nilai wajar Borrowings are initially recognized at fair value
pada awalnya dan selanjutnya diukur sebesar and subsequently measured at amortized cost
biaya perolehan diamortisasi dengan using the effective interest rate method.
menggunakan metode suku bunga efektif. Amortized cost is calculated by taking into
Biaya perolehan diamortisasi dihitung dengan account any discount or premium related to
memperhitungkan adanya diskonto atau premi the initial recognition of borrowings and
terkait dengan pengakuan awal pinjaman transaction costs are an integral part of the
diterima dan biaya transaksi merupakan effective interest rate method.
bagian tidak terpisahkan dari metode suku
bunga efektif.
Lihat Catatan 2c untuk kebijakan akuntansi Refer to Note 2c for the accounting policies of
atas aset dan liabilitas keuangan. financial assets and liabilities.
w. Pendapatan bunga dan beban bunga w. Interest income and interest expense
Pendapatan dan beban bunga untuk semua Interest income and expense for all interest-
instrumen keuangan yang dikenakan suku bearing financial instruments are recognized in
bunga diakui pada laporan laba rugi dengan profit or loss using the effective interest rate
menggunakan metode suku bunga efektif. method.
Suku bunga efektif adalah suku bunga yang The effective interest rate is the rate that
secara tepat mendiskontokan estimasi exactly discounts the estimated future cash
pembayaran atau penerimaan kas di masa payments or receipts through the expected life
datang selama perkiraan umur dari aset of the financial assets and financial liabilities
keuangan atau liabilitas keuangan (atau, jika (or, where appropriate, a shorter period) to the
lebih tepat, digunakan periode yang lebih carrying amount of the financial asset or
singkat) untuk memperoleh nilai tercatat bersih financial liability. When calculating the effective
dari instrumen keuangan atau liabilitas interest rate, the Group estimates future cash
keuangan. Pada saat menghitung suku bunga flows considering all contractual terms of the
efektif, Grup mengestimasi arus kas di masa financial instrument but not future credit
datang dengan mempertimbangkan seluruh losses. This calculation includes all
persyaratan kontraktual dalam instrumen commissions, fees, and other forms received
keuangan tersebut, tetapi tidak by the parties in the contract are an integral
mempertimbangkan kerugian kredit di masa part of the effective interest rate, transaction
mendatang. Perhitungan ini mencakup seluruh costs, and all other premiums or discounts.
komisi, provisi, dan bentuk lain diterima oleh
para pihak dalam kontrak yang merupakan
bagian tidak terpisahkan dari suku bunga
efektif, biaya transaksi, dan seluruh premi atau
diskon lainnya.
Kredit yang pembayaran angsuran pokok atau Loans for which the principal or interest has
bunganya telah lewat 90 hari atau lebih been past due for 90 days or more, or where
setelah jatuh tempo, atau kredit yang reasonable doubt exists as to its timely
pembayarannya secara tepat waktu diragukan, collection, are generally classified as impaired
secara umum diklasifikasikan sebagai kredit loans.
yang mengalami penurunan nilai (impairment).
Halaman - 64 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
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31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
x. Pendapatan provisi dan komisi x. Fees and commission income
Pendapatan provisi dan komisi yang berkaitan Fees and commissions directly related to
langsung dengan kegiatan pinjaman, atau lending activities, or fee and commission
pendapatan provisi dan komisi yang income which relates to a specific period, is
berhubungan dengan jangka waktu tertentu, amortized over the term of contract using the
diamortisasi sesuai dengan jangka waktu effective interest rate method and classified as
kontrak menggunakan metode suku bunga part of interest income in profit or loss.
efektif dan diklasifikasikan sebagai bagian dari
pendapatan bunga pada laporan laba rugi.
Pendapatan provisi dan komisi yang tidak Fees and commissions income which are not
berkaitan dengan kegiatan pemberian kredit related to lending activities or a specific period
atau suatu jangka waktu diakui sebagai are recognized as revenues on the transaction
pendapatan pada saat terjadinya transaksi date as other operating income.
sebagai pendapatan operasional lainnya.
y. Kontrak asuransi y. Insurance contract
Kontrak asuransi adalah kontrak yang Insurance contract is contract issued by
diterbitkan oleh perusahaan asuransi dimana insurance company which accepts significant
pada saat penerbitan polis perusahaan insurance risk from policyholder upon the
asuransi menerima risiko asuransi yang issuance of the policy.
signifikan dari pemegang polis.
Risiko asuransi yang signifikan adalah Significant insurance risk is the possibility of
kemungkinan untuk membayar manfaat secara paying significantly more benefit to the
signifikan kepada pemegang polis apabila policyholder upon the occurrence of insured
suatu kejadian yang diasuransikan terjadi event compared to the minimum benefit
dibandingkan dengan manfaat minimum yang payable in a scenario where the insured event
akan dibayarkan apabila risiko yang does not occur. Scenarios considered are
diasuransikan tidak terjadi. Skenario-skenario those with commercial substance.
yang diperhatikan adalah skenario yang
mengandung unsur komersial.
Grup mendefinisikan risiko asuransi yang Group defines significant insurance risk as the
signifikan sebagai kemungkinan membayar possibility of having to pay benefits on the
manfaat pada saat terjadinya suatu kejadian occurrence of an insured event of at least 10%
yang diasuransikan, yang setidaknya 10% more than the benefits payable if the insured
lebih besar dari manfaat yang dibayarkan jika event did not occur. If the insurance contract
kejadian yang diasuransikan tidak terjadi. Jika does not contain significant insurance risk, the
suatu kontrak asuransi tidak mengandung contract will be deemed as an investment
risiko asuransi yang signifikan, maka kontrak contract. Once a contract has been classified
tersebut diklasifikasikan sebagai kontrak as an insurance contract, no reclassification
investasi. Ketika sebuah kontrak telah can be performed unless the terms of the
diklasifikasi sebagai kontrak asuransi, agreement are later amended.
reklasifikasi terhadap kontrak tersebut tidak
dapat dilakukan kecuali ketentuan perjanjian
kemudian diamandemen.
Halaman - 65 - Page
1190 Menduniakan Bisnis Indonesia
Page 604
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Grup menerbitkan kontrak asuransi untuk Group issues insurance contracts for traditional
produk asuransi tradisional dan produk insurance product and investment linked
asuransi yang dikaitkan dengan investasi. insurance product. Both of these products
Kedua jenis produk ini mempunyai risiko have significant insurance risk.
asuransi yang signifikan.
Produk-produk dari Grup dibagi berdasarkan Group’s products may be divided into the
kategori utama sebagai berikut: following main categories:
Tipe polis/ Deskripsi manfaat/
Policy type Description of benefits
1) Asuransi jiwa tradisional non- Produk non-participating memberikan perlindungan untuk menutupi
participating/traditional non- risiko kematian, kecelakaan, penyakit kritis, dan kesehatan dari
participating life insurance pemegang polis. Jumlah uang pertanggungan akan dibayarkan pada
saat terjadinya risiko yang ditanggung./Non participating products
provide protection to cover the risk of death, accident, critical illness,
and health of the insured. The basic sum assured will be paid upon the
occurrence of the risks covered.
2) Produk asuransi unit link/ Unit link adalah produk asuransi dengan pembayaran premi tunggal
Unit-linked insurance maupun regular yang dikaitkan dengan investasi yang memberikan
products kombinasi manfaat proteksi dan manfaat investasi./Unit-linked is the
insurance product with single and regular premium payment which
linked to investment products, which provide a combined benefit of the
protection and investment.
Manfaat dari perlindungan asuransi adalah untuk menanggung risiko
kematian yang memberikan manfaat sebesar nilai uang
pertanggungan dan ditambah manfaat investasi berupa akumulasi nilai
dana investasi yang akan dibayarkan pada saat terjadinya risiko yang
ditanggung./The benefit of protection is to cover the risks of death
which provide basic sum assured plus the cumulative balance of the
fund value, these benefit will be paid upon the occurrence of the risks
covered.
Nilai dana investasi akan dihitung berdasarkan tingkat pengembalian
investasi yang didapat dari fund tergantung dari tipe fund yang dipilih
oleh pemegang polis berdasarkan profil risiko investasi./The
investment fund value will be measured based on the yield of return
from the underlying fund depend on the fund type which is chosen by
the policyholders, depending on investment risk profile.
Halaman - 66 - Page
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(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Grup memisahkan komponen deposit dari Group unbundles the deposit component of
kontrak unit link seperti yang disyaratkan oleh unit-linked contract as required by SFAS 62
PSAK 62 hanya jika kondisi-kondisi di bawah only when both of the following conditions are
ini terpenuhi: met:
- Grup dapat mengukur komponen “deposit” - Group can measure separately the
secara terpisah (termasuk opsi “deposit” component (including any
penyerahan melekat, yaitu tanpa embedded surrender option, i.e. without
memperhitungkan komponen “asuransi”); taking into account the “insurance”
dan component); and
- Kebijakan akuntansi Grup tidak - Group’s accounting policies do not
mensyaratkan untuk mengakui semua hak otherwise require to recognize all
dan kewajiban yang timbul dari komponen obligations and rights arising from the
“deposit”. “deposit” component.
Karena hanya kondisi pertama di atas Since only the first condition above is met,
terpenuhi, maka Grup tidak memisahkan Group does not unbundle the deposit
komponen deposit dari kontrak unit link. component of unit-linked contract.
Pengujian kecukupan liabilitas Liability adequacy tests
PSAK 62, ‘’Kontrak Asuransi’’ mengharuskan SFAS 62, ‘’Insurance Contracts’’ requires that
setiap akhir periode pelaporan, Grup menilai at each end of reporting period, Group
apakah liabilitas manfaat polis masa depan, evaluates whether the liabilities for future
premi yang belum merupakan pendapatan dan policy benefits, unearned premium and
estimasi klaim yang diakui dalam laporan estimated claims as recognised in the
posisi keuangan konsolidasian telah consolidated statement of financial position
mencukupi, dengan membandingkan total have been adequately recognised by
tercatat tersebut dengan estimasi arus kas comparing the carrying amount with the
masa depan sesuai dengan kontrak asuransi.
estimated future cash flows in accordance with
the insurance contracts.
Jika perbandingan tersebut menunjukkan If the valuation indicates that the carrying value
bahwa nilai tercatat atas liabilitas kontrak of insurance contract liabilities (net of deferred
asuransi (dikurangi dengan biaya akuisisi acquisition costs and relevant intangible
tangguhan dan aset takberwujud terkait) lebih assets) is lower compared to the estimated
rendah dibandingkan dengan estimasi nilai kini present value of future cash flows, then such
atas arus kas masa depan, maka kekurangan deficiency is recognised in the consolidated
tersebut diakui dalam laporan laba rugi dan statement of profit or loss and other
penghasilan komprehensif lain konsolidasian. comprehensive income.
Tes kecukupan liabilitas dihitung berdasarkan The liability adequacy test is calculated based
diskonto dari arus kas untuk semua arus kas on discounted cash flows basis for all related
yang terkait yaitu arus kas keluar dan arus kas cash flows i.e. both of cash outflows and cash
masuk seperti yang disebutkan di atas dengan inflows as mentioned above using a set of
menggunakan asumsi-asumsi aktuaria most recent best estimate actuarial
berdasarkan estimasi terbaik terkini yang assumptions which is set by the Company’s
ditetapkan oleh aktuaris Perusahaan, appointed actuary, including interest rate
termasuk asumsi tingkat bunga, assumptions, mortality/morbidity assumptions,
mortalitas/morbiditas, lapse, asumsi biaya dan lapse assumptions, expense assumptions and
inflasi tanpa margin atas risiko pemburukan inflation assumptions without margin for
(dan tanpa flooring atas cadangan untuk bisnis adverse deviation assumption (and without
Konvensional). reserve flooring for Conventional business).
Halaman - 67 - Page
1192 Menduniakan Bisnis Indonesia
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Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Pengujian kecukupan liabilitas (lanjutan) Liability adequacy tests (continued)
Grup menerapkan metode Gross Premium Group applies the Gross Premium Reserve
Reserve dalam perhitungan liabilitas kepada method to calculate the liability for future policy
pemegang polis dengan menggunakan asumsi benefit based on actuarial assumptions which
aktuaria berdasarkan asumsi estimasi terbaik are based on best estimate assumptions and
dan margin atas risiko pemburukan, kecuali margin for adverse deviation, except for
untuk asumsi biaya (untuk bisnis expense assumptions (for Conventional
Konvensional) dan asumsi tingkat bunga, business) and interest rate assumptions,
sehingga tes kecukupan liabilitas perlu therefore, the liability adequacy test is
dilakukan. Berdasarkan hasil uji, estimasi required. Based on the assessment, the
liabilitas lebih tinggi dari estimasi arus kas estimated liability is higher than the measure of
yang memenuhi persyaratan minimum yang cash flows that meet the minimum requirement
menunjukan bahwa estimasi liabilitas tersebut which shows that the estimated liability is
cukup. adequate.
Pengakuan pendapatan premi Premium income recognition
Premi kontrak jangka pendek diakui sebagai Premiums received from short-term insurance
pendapatan dalam periode kontrak sesuai contracts are recognised as income within the
dengan proporsi total proteksi asuransi yang contract period based on the insurance
diberikan. Premi kontrak jangka panjang diakui coverage provided. Premium income from long
sebagai pendapatan pada saat polis jatuh duration contracts is recognised as revenue
tempo. when the policy is due.
Pendapatan premi yang diterima sebelum Premium income received before the due date
jatuh tempo polis dicatat sebagai titipan premi of the respective policies are reported as
di laporan posisi keuangan. policyholders’ deposits in the statement of
financial position.
Premi reasuransi bruto diakui sebagai beban Gross reinsurance premiums are recognised
pada saat dibayarkan atau pada tanggal di as an expense when payable or on the date in
mana polis tersebut efektif. which the policy becomes effective.
Grup menghitung cadangan atas premi yang The Group calculates unearned premium
belum merupakan pendapatan dengan reserves using daily amortization method.
menggunakan metode amortisasi harian.
Cadangan atas premi yang belum merupakan Unearned premium reserves only apply to
pendapatan hanya diterapkan terhadap premi premiums that are short-term with less than
yang mempunyai risiko (asuransi jangka one year insurance period which have risk
warsa, kecelakaan diri, dan kesehatan) yang component only (term life, personal accident,
periode asuransinya tidak lebih dari satu and health insurance).
tahun.
Penurunan/(kenaikan) cadangan atas premi Decrease/(increase) in unearned premium
yang belum merupakan pendapatan diakui reserves is recognised in the current year’s
dalam laporan laba rugi periode berjalan. profit or loss. Ujrah/fee rec
Ujrah/fee yang diterima oleh Perusahaan Ujrah/fee received by the Company is
diakui sebagai pendapatan dalam laporan laba recognised as income in the statement of profit
rugi dan penghasilan komprehensif lain. Ujrah or loss and other comprehensive income. Ujrah
diamortisasi menggunakan metode garis lurus. is amortized using straight-line method.
Halaman - 68 - Page
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31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
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2. IKHTISAR KEBIJAKAN AKUNTANSI YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Reasuransi Reinsurance
Grup mereasuransikan sebagian porsi Group reinsures a portion of its risk with
risikonya kepada perusahaan reasuradur. reinsurance companies. The amount of
Total premi yang dibayar atau porsi premi atas premium paid or portion of premium from
transaksi reasuransi prospektif diakui sesuai prospective reinsurance transactions is
dengan proporsi total proteksi reasuransi yang recognized over the reinsurance contract in
diterima berdasarkan kontrak reasuransi. proportion with the protection received.
Aset reasuransi termasuk saldo yang Reinsurance assets include balances
diharapkan dibayarkan oleh perusahaan expected to be recovered from reinsurance
reasuransi untuk ceded liabilitas manfaat polis companies for ceded liability for future policy
masa depan, ceded estimasi liabilitas klaim benefits, ceded estimated claim liabilities and
dan ceded premi yang belum merupakan ceded unearned premiums. Amounts
pendapatan. Total manfaat yang ditanggung recoverable from reinsurers are estimated in a
oleh reasuradur diperkirakan secara konsisten manner consistent with the liability associated
sesuai dengan liabilitas yang terkait dengan with the reinsured policy.
polis reasuransi.
Jika aset reasuransi mengalami penurunan If a reinsurance asset is impaired, Group
nilai, Grup mengurangi nilai tercatat dan reduces the carrying amount and recognises
mengakui kerugian penurunan nilai tersebut the impairment loss in the consolidated
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain konsolidasian. Aset comprehensive income. A reinsurance asset is
reasuransi mengalami penurunan nilai jika ada impaired if there is objective evidence, as a
bukti obyektif, sebagai akibat dari suatu result of an event that occurred after initial
peristiwa yang terjadi setelah pengakuan awal recognition of the reinsurance asset, that
aset reasuransi, bahwa Grup tidak dapat Group may not receive all amounts due to it
menerima seluruh total karena di bawah under the terms of the contract, and the impact
syarat-syarat kontrak, dan dampak pada total of the amounts that will receive from the
yang akan diterima dari reasuradur dapat reinsurer can be reliably measured.
diukur secara andal.
Klaim dan manfaat polis Claims and policy benefits
Klaim dan manfaat polis terdiri dari klaim yang Claims and policy benefits consist of settled
telah diselesaikan, klaim dalam proses claims, claims that are still in process of
penyelesaian dan estimasi atas klaim yang completion and estimate of claims incurred but
telah terjadi namun belum dilaporkan (IBNR). not yet reported (IBNR). Claims and policy
Klaim dan manfaat polis diakui sebagai beban benefits are recognized as expenses when the
pada saat terjadinya liabilitas untuk liabilities to cover claims are incurred.
memberikan proteksi. Klaim reasuransi yang Reinsurance claims recoveries from
diperoleh dari Grup diakui dan dicatat sebagai reinsurance Group are recognized and
pengurang klaim dan manfaat polis pada recorded as deduction from claims and policy
periode yang sama dengan periode benefits consistent in the same period with the
pengakuan klaim dan manfaat polis. claims and policies benefits recognition.
Halaman - 69 - Page
1194 Menduniakan Bisnis Indonesia
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Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Klaim dan manfaat polis (lanjutan) Claims and policy benefits (continued)
Total klaim dalam penyelesaian, termasuk Total claims in process, including claims
klaim yang telah terjadi namun belum incurred but not yet reported, are stated at
dilaporkan, dinyatakan berdasarkan estimasi estimated amounts determined based on the
menggunakan teknik perhitungan teknis oleh actuarial technical insurance calculations
aktuaris yang dilaporkan sebagai bagian dari which is reported as part of “Estimated claim
”Estimasi liabilitas klaim” yang diakui pada liabilities” which recognised in the
laporan keuangan konsolidasian di liabilitas consolidated statement of financial position in
lain-lain. Perubahan dalam estimasi liabilitas other liabilities. Changes in estimated claim
klaim, sebagai hasil dari evaluasi lebih lanjut liabilities as a result of further evaluation and
dan perbedaan antara estimasi klaim dengan the difference between estimated claims and
klaim yang dibayarkan, diakui sebagai biaya paid claims are recognized as addition to or
tambahan atau pengurang biaya pada periode deduction from expenses in the period the
terjadinya perubahan. changes occurred.
Utang klaim Claims payable
Utang klaim merupakan liabilitas yang timbul Claims payable represents liability arising from
dari klaim yang diajukan oleh pemegang polis the submitted claim by policyholders and
dan disetujui oleh Grup tetapi belum dibayar approved by the Group but not yet paid as of
hingga tanggal laporan posisi keuangan. statement of financial position date. Claims
Utang klaim diakui pada saat total yang harus payable is recognised at the time the amount
dibayar disetujui. Liabilitas tersebut dihentikan to be paid is approved. The liability is
pengakuannya pada saat kontrak berakhir, derecognised when the contract expires,
dilepaskan atau dibatalkan. discharged or cancelled.
Liabilitas manfaat polis masa depan Liability for future policy benefits
Liabilitas manfaat polis masa depan The liabilities for future policy benefits
merupakan nilai sekarang estimasi manfaat represent the present value of estimated future
polis masa depan yang akan dibayarkan policy benefits to be paid to policyholders or
kepada pemegang polis atau ahli warisnya their heirs less present value of estimated
dikurangi dengan nilai sekarang dari estimasi future premiums to be received from the
premi masa depan yang akan diterima dari policyholders and recognized consistently with
pemegang polis dan diakui secara konsisten the recognition of premium income. The
pada saat pengakuan pendapatan premi. 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 Group’s actuary.
tertentu oleh aktuaris Grup.
Grup menghitung liabilitas manfaat polis masa Group calculates the liabilities for future policy
depan dengan menggunakan metode Gross benefits using Gross Premium Valuation
Premium Valuation yang mencerminkan nilai method that reflect the present value of
sekarang estimasi pembayaran seluruh estimated payments throughout the
manfaat yang diperjanjikan termasuk seluruh guaranteed benefits including all the
opsi yang disediakan, nilai sekarang estimasi embedded options available, the estimated
seluruh biaya yang dikeluarkan dan juga present value of all handling costs incurred
mempertimbangkan penerimaan premi di and also considering the future premium
masa depan. receipt.
Perubahan liabilitas manfaat polis masa depan Changes in the liabilities for future policy
diakui dalam laba rugi tahun berjalan. benefits are recognized in the current year’s
profit or loss.
Halaman - 70 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
y. Kontrak asuransi (lanjutan) y. Insurance contract (continued)
Liabilitas manfaat polis masa depan (lanjutan) Liabilities for future policy benefits (continued)
Untuk produk unit link, liabilitas kepada For unit-linked products, the liabilities to unit-
pemegang polis unit link diakui pada saat linked policyholders is recognized at the time
penerimaan dana dikonversi menjadi unit the funds received are converted into units, net
setelah dikurangi biaya-biaya dan akan of related expenses and will increase or
bertambah atau berkurang sesuai dengan nilai decrease in accordance with effective net
aset bersih efektif yang berlaku. Risiko asset value. Related investment risk are born
investasi terkait ditanggung oleh pemegang by the unit-linked policyholders.
polis unit link.
Penerimaan dana dari nasabah untuk produk Funds received from customers for non-sharia
non syariah diakui sebagai pendapatan premi products are recognized as gross premiums
bruto di laporan laba rugi dan penghasilan income in the consolidated statement of profit
komprehensif lain konsolidasian. Liabilitas and loss and other comprehensive income.
kepada pemegang polis unit link diakui di Liabilities to unit-linked policyholders are
laporan posisi keuangan konsolidasian di recognized in the consolidated statement of
liabilitas lain-lain yang termasuk di dalam financial position in the other liabilities which is
liabilitas manfaat polis masa depan sebesar included in the liabilities for future policy
jumlah yang diterima setelah dikurangi dengan benefits for the amount received net of the
bagian premi yang merupakan pendapatan portion of premium representing Subsidiary’s
Entitas Anak, disertai dengan pengakuan revenue, with corresponding profit or loss
kenaikan liabilitas kepada pemegang polis unit recognition for the increase in liabilities to unit-
link di laba rugi. linked policyholders.
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, recorded as income or expense, with a
disertai dengan pengakuan kenaikan atau corresponding recognition of increase or
penurunan liabilitas manfaat polis masa depan decrease in liabilities for future policy benefits
di laporan laba rugi dan liabilitas manfaat polis in the profit or loss and liabilities for future
masa depan di laporan posisi keuangan policy benefits in the consolidated statement of
konsolidasian. financial position.
Penerimaan dana dari nasabah untuk produk Funds received from customers for unit-linked
unit link diakui sebagai liabilitas manfaat polis products are recognised as liabilities for future
masa depan (diakui di liabilitas lain-lain) dan policy benefits (recognised in other liabilities)
di laporan posisi keuangan sebesar total yang in the consolidated statement of financial
diterima setelah dikurangi charges atau admin position for the amount received net of
fee lainnya dalam rangka mengelola charges or other admin fee in managing the
pendapatan dari produk unit link. unit-linked product revenue.
z. Perpajakan z. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises of current and
tangguhan. Pajak diakui dalam laporan laba deferred tax. Tax are recognized in the profit or
rugi, kecuali jika pajak tersebut terkait dengan loss, except to the extent that it relates to items
transaksi atau kejadian yang diakui di recognized in other comprehensive income or
penghasilan komprehensif lain atau langsung directly in equity. In this case, the tax is also
diakui ke ekuitas. Dalam hal ini, pajak tersebut recognized in other comprehensive income or
masing-masing diakui dalam penghasilan directly in equity, respectively.
komprehensif lain atau ekuitas.
Halaman - 71 - Page
1196 Menduniakan Bisnis Indonesia
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Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
z. Perpajakan (lanjutan) z. Taxation (continued)
Beban pajak kini dihitung berdasarkan The current income tax charge is calculated on
peraturan perpajakan yang berlaku pada the basis of the tax laws enacted or
tanggal pelaporan keuangan. Manajemen substantively enacted at the reporting date.
secara periodik mengevaluasi posisi yang Management periodically evaluates positions
dilaporkan di Surat Pemberitahuan Tahunan taken in tax returns with respect to situations in
(SPT) sehubungan dengan situasi dimana which applicable tax regulation is subject to
aturan pajak yang berlaku membutuhkan interpretation. It establishes provision where
interpretasi. Jika perlu, manajemen appropriate on the basis of amounts expected
menentukan provisi berdasarkan jumlah yang to be paid to the tax authorities.
diharapkan akan dibayar kepada otoritas
pajak.
Pajak penghasilan tangguhan diakui, dengan Deferred income tax is recognized, using the
menggunakan metode posisi keuangan untuk financial position method, on temporary
semua perbedaan temporer antara dasar differences arising between the tax bases of
pengenaan pajak aset dan liabilitas dengan assets and liabilities and their carrying
nilai tercatatnya pada laporan keuangan amounts in the consolidated financial
konsolidasian. Namun, liabilitas pajak statements. However, deferred tax liabilities
penghasilan tangguhan tidak diakui jika are not recognized if they arise from the initial
berasal dari pengakuan awal goodwill atau recognition of goodwill and deferred income
pada saat pengakuan awal aset dan liabilitas tax is not accounted for if it arises from initial
yang timbul dari transaksi selain kombinasi recognition of an asset or liability in a
bisnis yang pada saat transaksi tersebut tidak transaction other than a business combination
mempengaruhi laba rugi akuntansi dan laba that at the time of the transaction affects
rugi kena pajak. Pajak penghasilan tangguhan neither accounting nor taxable profit or loss.
ditentukan dengan menggunakan tarif pajak Deferred income tax is determined using tax
yang telah berlaku atau secara substantif telah rates that have been enacted or substantially
berlaku pada akhir periode pelaporan dan enacted as at reporting period and is expected
diharapkan diterapkan ketika aset pajak to apply when the related deferred income tax
penghasilan tangguhan direalisasi atau asset is realised or the deferred income tax
liabilitas pajak penghasilan tangguhan liability is settled.
diselesaikan.
Aset pajak penghasilan tangguhan diakui Deferred tax assets are recognized only to the
hanya jika besar kemungkinan jumlah extent that it is probable that future taxable
penghasilan kena pajak dimasa depan akan profit will be available against which the
memadai untuk dikompensasi dengan temporary differences can be utilised.
perbedaan temporer yang masih dapat
dimanfaatkan.
Aset dan liabilitas pajak penghasilan Deferred tax assets and liabilities are offset
tangguhan dapat saling hapus apabila terdapat when there is a legally enforceable right to
hak yang berkekuatan hukum untuk offset current tax assets against current tax
melakukan saling hapus antara aset pajak kini liabilities and when the deferred income taxes
dengan liabilitas pajak kini dan apabila aset assets and liabilities relate to income taxes
dan liabilitas pajak penghasilan tangguhan levied by the same taxation authority either the
dikenakan oleh otoritas perpajakan yang same taxable entity or different taxable entities
sama, baik atas entitas kena pajak yang sama where there is an intention to settle the
ataupun berbeda dan adanya niat untuk balances on a net basis.
melakukan penyelesaian saldo-saldo tersebut
secara neto.
Halaman - 72 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1197
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
z. Perpajakan (lanjutan) z. Taxation (continued)
Koreksi terhadap kewajiban perpajakan diakui Corrections to taxation obligations are
saat surat ketetapan pajak diterima atau jika recorded when an assessment is received or,
mengajukan keberatan, pada saat keputusan if appealed against, when the appeal has been
atas keberatan tersebut telah ditetapkan. decided.
aa. Imbalan kerja aa. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognized
terutang kepada karyawan. when they accrued to the employees.
Imbalan pensiun dan imbalan pasca-kerja Pension benefits and other post-
lainnya employment
BNI memiliki program pensiun imbalan pasti BNI has defined benefit and defined
dan iuran pasti. contribution pension plans.
Program pensiun imbalan pasti adalah A defined benefit pension plan is a pension
program pensiun yang menetapkan jumlah plan that defines an amount of pension that
imbalan pensiun yang akan diterima oleh will be received by the employee on becoming
karyawan pada saat pensiun, yang biasanya entitled to a pension, which usually depends
tergantung pada satu faktor atau lebih, seperti on one or more factors such as age, years of
umur, masa kerja, dan jumlah kompensasi. service and compensation. This plan is
Program ini dikelola oleh Dana Pensiun managed by Dana Pensiun PT Bank Negara
PT Bank Negara Indonesia (Persero) Tbk Indonesia (Persero) Tbk (“Dana Pensiun”).
(“Dana Pensiun”).
Program pensiun iuran pasti adalah program A defined contribution plan is a pension plan
pensiun dimana Bank akan membayar iuran under which the Bank pays fixed contributions
tetap kepada sebuah entitas yang terpisah into a separate entity (pension fund) and has
(dana pensiun) dan tidak memiliki liabilitas no legal or constructive obligation to pay
hukum atau konstruktif untuk membayar further contributions. This plan is managed by
kontribusi lebih lanjut. Program ini dikelola oleh Dana Pensiun Lembaga Keuangan PT Bank
Dana Pensiun Lembaga Keuangan PT Bank Negara Indonesia (Persero)Tbk (“DPLK”).
Negara Indonesia (Persero) Tbk (“DPLK”).
BNI diharuskan menyediakan imbalan pensiun BNI is required to provide minimum pension
minimum yang diatur dalam Undang-Undang benefits as stipulated in Undang-Undang Cipta
Cipta Kerja No. 11/2020 dan PP 35/2021, yang Kerja No. 11/2020 and PP 35/2021 which
merupakan liabilitas imbalan pasti. Jika represents an underlying defined benefit
imbalan pensiun sesuai dengan Undang- obligation. If the pension benefits based on
Undang Cipta Kerja No. 11/2020 dan Undang-Undang Cipta Kerja No. 11/2020 and
PP 35/2021 lebih besar, selisih tersebut diakui PP 35/2021 are higher, the difference is
sebagai bagian dari liabilitas imbalan pensiun. recorded as part of the overall pension
benefits obligation.
Karena Undang-Undang Cipta Kerja Since the Undang-Undang Cipta Kerja sets the
menentukan rumus tertentu untuk menghitung formula for determining the minimum amount
jumlah minimal imbalan pensiun, pada of benefits, in substance pension plans under
dasarnya program pensiun berdasarkan the Undang-Undang Cipta Kerja represent
Undang-Undang Cipta Kerja adalah program defined benefit plans.
imbalan pasti.
Halaman - 73 - Page
1198 Menduniakan Bisnis Indonesia
Page 612
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
aa. Imbalan kerja (lanjutan) aa. Employee benefits (continued)
Imbalan pensiun dan imbalan pasca-kerja Pension benefits and other post-
lainnya (lanjutan) employment benefits (continued)
Sehubungan dengan program imbalan pasti, The liability recognized in the consolidated
liabilitas diakui pada laporan posisi keuangan statement of financial position in respect of
konsolidasian sebesar nilai kini kewajiban defined benefit pension plans is the present
imbalan pasti pada akhir periode pelaporan value of the defined benefit obligation at the
dikurangi nilai wajar aset program. Kewajiban end of the reporting period less the fair value
imbalan pasti dihitung setiap tahun oleh of plan assets. The defined benefit obligation
aktuaris yang independen dengan is calculated annually by independent
menggunakan metode projected unit credit. actuaries using the projected unit credit
method.
Nilai kini kewajiban imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan arus kas keluar yang obligation is determined by discounting the
diestimasi dengan menggunakan tingkat bunga estimated future cash outflows using interest
Obligasi Pemerintah (dikarenakan saat ini tidak rates of Government Bonds (considering that
ada pasar aktif untuk obligasi perusahaan yang currently there is no active market for high-
berkualitas tinggi) yang didenominasikan quality corporate bonds) that are denominated
dalam Rupiah dimana imbalan akan in Rupiah in which the benefits will be paid,
dibayarkan dan memiliki jangka waktu jatuh and that have terms to maturity approximating
tempo mendekati jangka waktu kewajiban to the terms of the related pension obligation.
pensiun.
Keuntungan dan kerugian aktuarial yang timbul Actuarial gains and losses arising from
dari penyesuaian dan perubahan dalam experience adjustments and changes in
asumsi-asumsi aktuarial langsung diakui actuarial assumptions are charged or credited
seluruhnya melalui penghasilan komprehensif to equity in other comprehensive income in the
lainnya pada saat terjadinya. period in which they arise.
Biaya jasa lalu diakui segera dalam laporan Past-service costs are recognized immediately
laba rugi. in profit or loss.
Keuntungan dan kerugian dari kurtailmen atau Gains or losses on the curtailment or
penyelesaian program manfaat pasti diakui di settlement of a defined benefit plan are
laba rugi ketika kurtailmen atau penyelesaian recognized in profit or loss when the
tersebut terjadi. curtailment or settlement occurs.
Grup juga memberikan imbalan pasca kerja The Group also provides other post-
lainnya, seperti uang penghargaan dan uang employment benefits, such as service pay and
pisah. Imbalan berupa uang penghargaan separation pay. The service pay benefit vests
diberikan apabila karyawan bekerja hingga when the employees reach their retirement
mencapai usia pensiun. Sedangkan imbalan age. The separation pay benefit is paid to
berupa uang pisah, dibayarkan kepada employees in the case of voluntary
karyawan yang mengundurkan diri secara resignation, subject to a minimum number of
sukarela, setelah memenuhi minimal masa years of service. These benefits have been
kerja tertentu. Imbalan ini dihitung dengan accounted for using the same methodology as
menggunakan metodologi yang sama dengan for the defined benefit pension plan.
metodologi yang digunakan dalam perhitungan
program pensiun imbalan pasti.
Halaman - 74 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1199
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Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
aa. Imbalan kerja (lanjutan) aa. Employee benefits (continued)
Imbalan jangka panjang lainnya Other long-term benefits
Imbalan jangka panjang lainnya seperti cuti Other long-term employee benefits such as
berimbalan jangka panjang, imbalan cacat long service leave, permanent disability benefit
permanen dan penghargaan jubilee dihitung and jubilee awards are calculated using the
dengan menggunakan metode projected unit projected unit credit method and discounted to
credit dan didiskontokan ke nilai kini. present value. Actuarial gains and losses
Keuntungan dan kerugian aktuarial yang arising from experience adjustments and
timbul dari penyesuaian dan perubahan dalam change in actuarial assumption are recognised
asumsi-asumsi aktuarial diakui dalam laporan and credited to profit or loss.
laba rugi.
ab. Laba per saham dasar ab. Basic earnings per share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba tahun berjalan yang tersedia dividing income for the year available to
bagi pemegang saham biasa (laba residual) shareholders of ordinary shares (residual
dengan jumlah rata-rata tertimbang lembar income) by the weighted average number of
saham biasa yang beredar selama tahun ordinary shares outstanding during the current
berjalan. year.
ac. Transaksi dengan pihak-pihak berelasi ac. Transactions with related parties
BNI dan Entitas Anak melakukan transaksi BNI and Subsidiaries enter into transactions
dengan pihak-pihak berelasi seperti yang with parties which are defined as related
didefinisikan dalam PSAK 7 tentang parties in accordance with SFAS 7 regarding
“Pengungkapan Pihak-pihak Berelasi” dan “Related Party Disclosures” and Regulation
Peraturan Bapepam-LK No. KEP- of the Capital Market and Financial Institution
347/BL/2012 tanggal 25 Juni 2012 tentang Supervisory Board (Bapepam-LK) No. KEP-
“Pedoman Penyajian dan Pengungkapan 347/BL/2012 dated 25 June 2012 regarding
Laporan Keuangan Emiten atau Perusahaan “Guidelines for Financial Statements
Publik” yang didefinisikan antara lain: Presentation and Disclosure of Issuers or
Public Companies”, which are defined,
among others, as:
(i) perusahaan di bawah pengendalian BNI (i) entities under the control of BNI and
dan Entitas Anak; Subsidiaries;
(ii) perusahaan asosiasi; (ii) associated companies;
(iii) investor yang memiliki hak suara, yang (iii) investors with voting rights that gives
memberikan investor tersebut suatu them significant influence;
pengaruh yang signifikan;
(iv) perusahaan di bawah pengendalian (iv) entities controlled by investors under
investor yang dijelaskan dalam Catatan iii Note iii above;
di atas;
(v) karyawan kunci dan anggota (v) key employees and family members;
keluarganya; dan and
(vi) entitas yang dikendalikan, dikendalikan (vi) entity that is controlled, jointly controlled
bersama atau dipengaruhi secara or significantly influenced by
signifikan oleh Pemerintah yaitu Menteri Government, which is defined as the
Keuangan yang merupakan pemegang Minister of Finance who has share
saham dari entitas. ownership in the entity.
Semua transaksi signifikan dengan pihak- All significant transactions with related parties
pihak berelasi, telah diungkapkan pada have been disclosed in notes to the
catatan atas laporan keuangan konsolidasian. consolidated financial statements.
Halaman - 75 - Page
1200 Menduniakan Bisnis Indonesia
Page 614
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
ad. Dividen ad. Dividends
Pembagian dividen kepada para pemegang Dividend distribution to the shareholders is
saham diakui sebagai liabilitas dalam laporan recognized as a liability in the consolidated
keuangan konsolidasian pada periode ketika financial statements in the period in which the
dividen tersebut disetujui oleh para pemegang dividends are approved by the shareholders.
saham.
ae. Pelaporan segmen ae. Segment reporting
Grup mengidentifikasikan segmen operasi The Group defines an operating segment as a
sebagai suatu komponen dari entitas: component of an entity:
a) yang terlibat dalam aktivitas bisnis yang a) that engages in business activities from
mana memperoleh pendapatan dan which it may earn revenues and incur
menimbulkan beban (termasuk expenses (including revenues and
pendapatan dan beban terkait dengan expenses relating to transactions with
transaksi dengan komponen lain dari other components of the same entity);
entitas yang sama);
b) hasil operasinya dikaji ulang secara b) whose operating results are reviewed
reguler oleh pengambil keputusan regularly by the entity’s chief operating
operasional untuk membuat keputusan decision maker to make decisions about
tentang sumber daya yang dialokasikan resources to be allocated to the segment
pada segmen tersebut dan menilai and assess its performance; and
kinerjanya; dan
c) tersedia informasi keuangan yang dapat c) for which discrete financial information is
dipisahkan. available.
Sesuai dengan PSAK No. 5 tentang “Segmen Refer to SFAS No.5 about “Operating
Operasi”, Grup menyajikan segmen operasi Segments”, the Group discloses its operating
berdasarkan laporan internal Grup yang segments based on Group’s internal report
disajikan kepada pengambil keputusan presented to operation-decision makers. The
operasional. Pengambil keputusan operation-decision makers are the Board of
operasional adalah Direksi. Directors.
Pada tahun 2022, Grup mengungkapkan In 2022, the Group discloses its operating
segmen operasionalnya berdasarkan segmen segments defined based on business
usaha sebagai berikut: Corporate & segments as follows: Corporate &
International Banking, Institutional Banking, International Banking, Institutional Banking,
Enterprises & Commercial Banking, Enterprises & Commercial Banking,
Consumer Banking, Treasury, Kantor Pusat Consumer Banking, Treasury, Head Office
dan Entitas Anak. and Subsidiaries.
Di tahun 2023, Grup menerapkan perubahan In 2023, the Group implements some changes
terhadap pengelompokkan segmen operasi in disclosing its operational segments based
yang berdasarkan hasil Rapat Umum on General Annual Meeting of Shareholder for
Pemegang Saham yang digunakan dalam the internal management performance report.
laporan kinerja manajemen internal. Grup The new operating segments are defined
mengungkapkan segmen operasionalnya based on business segments as follows:
berdasarkan segmen usaha sebagai berikut: Wholesale & International Banking,
Wholesale & International Banking, Institutional Banking, Enterprises &
Institutional Banking, Enterprises & Commercial Banking, Retail Banking,
Commercial Banking, Retail Banking, Treasury, Head Office and Subsidiaries with
Treasury, Kantor Pusat dan Entitas Anak some reclassification for each business
dengan terdapat reklasifikasi di masing- segments referring to the new organizational
masing bisnis segmen sesuai dengan of board of directors.
organisasi direksi dan pembidangan yang
baru.
Halaman - 76 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1201
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PT BANK NEGARA Analisa dan Pembahasan
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 YANG 2. SUMMARY OF MATERIAL ACCOUNTING
MATERIAL (lanjutan) POLICIES (continued)
af. Biaya emisi penerbitan saham af. Shares issuance costs
Biaya-biaya emisi efek yang terjadi Costs related to the public offering of shares
sehubungan dengan penawaran saham (including pre-emptive rights issue) are
kepada masyarakat (termasuk penerbitan hak deducted from the proceeds and presented as
memesan efek terlebih dahulu) dikurangkan a deduction of “Additional Paid-In Capital -
langsung dari hasil emisi dan disajikan Net” account, under Equity section in the
sebagai pengurang pada akun “Tambahan consolidated statement of financial position.
Modal Disetor - Bersih”, sebagai bagian dari
Ekuitas pada laporan posisi keuangan
konsolidasian.
ag. Saham treasuri ag. Treasury shares
Ketika entitas Grup membeli modal saham When any Group entity purchases the entity’s
ekuitas entitas (saham treasuri), imbalan equity share capital (treasury shares), the
yang dibayar, termasuk biaya tambahan yang consideration paid, including any directly
secara langsung dapat diatribusikan attributable incremental costs (net of income
(dikurangi pajak penghasilan) dikurangkan taxes) is deducted from equity attributable to
dari ekuitas yang diatribusikan kepada the entity’s equity holders until the shares are
pemilik ekuitas entitas sampai saham cancelled or reissued. When ordinary shares
tersebut dibatalkan atau diterbitkan kembali. are subsequently reissued, any consideration
Ketika saham biasa tersebut selanjutnya received, net of any directly attributable
diterbitkan kembali, imbalan yang diterima, incremental transaction costs and the related
dikurangi biaya tambahan transaksi yang income tax effects, is included in equity
terkait dan dampak pajak penghasilan yang attributable to the entity’s equity holders.
terkait dimasukkan kepada ekuitas yang
dapat diatribusikan kepada pemilik ekuitas
entitas.
ah. Kompensasi berbasis saham ah. Share-based payment
Bank menjalankan program kompensasi Bank operates an equity-settled, share-based
berbasis saham dengan penyelesaian compensation plan. The fair value of the
menggunakan ekuitas. Nilai wajar dari jasa employee services received in exchange for
karyawan yang dikompensasikan dengan the grant of shares is recognised as an
saham Bank diakui sebagai beban di laporan expense in the statements of profit or loss. The
laba rugi. Jumlah keseluruhan yang diakui total amount to be recognised over the vesting
sepanjang periode vesting ditentukan period is determined based on the fair value of
berdasarkan nilai wajar saham yang diberikan the shares granted on the grant date.
pada tanggal pemberian kompensasi.
ai. Tanggung Jawab Sosial dan Lingkungan ai. Social and Environmental Responsibility
Berdasarkan PER-05/MBU/04/2021 tentang Based on PER-05/MBU/04/2021 concerning
Program Tanggung Jawab Sosial dan Social and Environmental Responsibility
Lingkungan Badan Usaha Milik Negara Programs for State-Owned Enterprises dated
tanggal 20 April 2021 sebagaimana diubah 20 April 2021, as last amended by PER
terakhir dengan PER1/MBU/03/2023 tentang 1/MBU/03/2023 concerning Special
Penugasan Khusus dan Program Tanggung Assignments and Social and Environmental
Jawab Sosial dan Lingkungan Badan Usaha Responsibility Programs for Owned
Milik Negara tanggal 24 Maret 2023, istilah Enterprises, 24 March 2023, the term PKBL
PKBL (Program Kemitraan dan Bina (Partnership and Community Development
Lingkungan) tidak digunakan lagi dan diganti Program) is no longer used and replaced with
menjadi TJSL (Tanggung Jawab Sosial & TJSL (Social and Environmental
Lingkungan). Alokasi dana tidak dialokasikan Responsibility). Allocation of funds is not made
dari saldo laba berdasarkan hasil keputusan from retained earnings based on resolutions of
Rapat Umum Pemegang Saham (RUPS) the General Meeting of Shareholders (GMS),
akan tetapi diakui dan dibebankan ke laporan but is recognized and charged to the
laba rugi dan penghasilan komprehensif lain consolidated statement of profit or loss and
konsolidasian tahun berjalan. other comprehensive income for the current
year.
Halaman - 77 - Page
1202 Menduniakan Bisnis Indonesia
Page 616
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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
AKUNTANSI YANG PENTING AND JUDGMENTS
Beberapa estimasi dan asumsi dibuat dalam Certain estimates and assumptions are made in the
rangka penyusunan laporan keuangan preparation of the consolidated financial statements
konsolidasian dimana dibutuhkan pertimbangan and these require management judgement in
manajemen dalam menentukan metodologi yang determining the appropriate methodology for
tepat untuk penilaian aset dan liabilitas. valuation of assets and liabilities.
Manajemen membuat estimasi dan asumsi yang Management makes estimates and assumptions
berimplikasi pada pelaporan nilai aset dan that affect the reported amounts of assets and
liabilitas atas tahun keuangan satu tahun liabilities within the next financial year. All estimates
kedepan. Semua estimasi dan asumsi yang and assumptions required in conformity with SFAS
diharuskan oleh PSAK adalah estimasi terbaik are best estimates undertaken in accordance with
yang didasarkan pada standar yang berlaku. the applicable standard. Estimates and judgements
Estimasi dan pertimbangan dievaluasi secara are evaluated on a continuous basis, and are
terus menerus dan berdasarkan pengalaman based on past experiences and other factors,
masa lalu dan faktor-faktor lain termasuk harapan including expectations with regard to future events.
atas kejadian yang akan datang.
Walaupun estimasi dan asumsi ini dibuat Although these estimates and assumptions are
berdasarkan pengetahuan terbaik manajemen based on management’s best knowledge of current
atas kejadian dan tindakan saat ini, hasil yang events and activities, actual result may differ from
timbul mungkin berbeda dengan estimasi dan those estimates and assumptions.
asumsi semula.
Sumber utama ketidakpastian estimasi: Key sources of estimation uncertainty:
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of
keuangan financial assets
Kondisi spesifik counterparty yang mengalami In the calculation of allowance for impairment
penurunan nilai dalam pembentukan losses of financial assets, the specific
cadangan kerugian atas aset keuangan condition of impaired counterparty is
dievaluasi secara individu berdasarkan individually evaluated based on management's
estimasi terbaik manajemen atas nilai kini best estimate of the present value of the
arus kas yang diharapkan akan diterima, baik expected cash flows to be received, including
dari waktu dan jumlah. Dalam mengestimasi both timing and amount. In estimating these
arus kas tersebut, manajemen membuat cash flows, management makes judgements
pertimbangan tentang situasi keuangan about the counterparty's financial situation and
counterparty dan nilai realisasi bersih dari the net realizable value of any underlying
setiap agunan, serta probabilitas rata-rata collateral, including weighted average
tertimbang kerugian kredit. Setiap aset yang probability of credit losses. Each impaired
mengalami penurunan nilai dinilai sesuai asset is assessed on its merits, and the
dengan manfaat yang ada, dan strategi workout strategy and estimated cash flows
penyelesaian serta estimasi arus kas yang considered recoverable.
diperkirakan dapat diterima.
Halaman - 78 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
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31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
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3. PENGGUNAAN ESTIMASI DAN PERTIMBANGAN 3. USE OF CRITICAL ACCOUNTING ESTIMATES
AKUNTANSI YANG PENTING AND JUDGMENTS
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
a. Cadangan kerugian penurunan nilai aset a. Allowances for impairment losses of
keuangan (lanjutan) financial assets (continued)
Perhitungan cadangan penurunan nilai Collectively assessed impairment allowances
kolektif meliputi kerugian kredit yang melekat cover credit losses inherent in portfolios of
dalam portofolio aset keuangan dengan financial assets with similar economic
karakteristik ekonomi yang sama, tetapi characteristics, but the individually impaired
penurunan nilai secara individu belum dapat items cannot yet be identified. In assessing the
diidentifikasi. Dalam menilai kebutuhan untuk need for collective allowances, management
cadangan kolektif, manajemen considers factors such as credit quality and
mempertimbangkan faktor-faktor seperti type of product. In order to estimate the
kualitas kredit dan jenis produk. Guna required allowance, assumptions are made to
membuat estimasi cadangan yang diperlukan, define the way inherent losses are modelled,
manajemen membuat asumsi untuk which include weighted average probability of
menentukan kerugian yang melekat, default, loss given default and exposure at
termasuk probabilitas rata-rata tertimbang default, and to determine the required input
kerugian kredit, loss given default dan parameters, based on historical experiences,
exposure of default, dan untuk menentukan current economic conditions and forecast on
parameter input yang diperlukan, future economic condition. The accuracy of the
berdasarkan pengalaman masa lalu, kondisi allowances depends on how well these
ekonomi saat ini dan perkiraan kondisi estimated future cash flows for specific
ekonomi dimasa depan. Keakuratan counterparty allowances and the model
penyisihan tergantung pada seberapa baik assumptions and parameters are used in
estimasi arus kas masa depan untuk determining collective allowances.
cadangan counterparty tertentu dan asumsi
model dan parameter yang digunakan dalam
menentukan cadangan kolektif.
Dalam menentukan nilai wajar aset keuangan In determining the fair value for financial
dan liabilitas yang tidak mempunyai harga assets and financial liabilities for which there is
pasar, Grup menggunakan teknik penilaian no observable market price, the Group uses
seperti yang dijelaskan dalam Catatan 2c. the valuation techniques as described in Note
Untuk instrumen keuangan yang jarang 2c. For financial instruments that are traded
diperdagangkan dan memiliki informasi harga infrequently and there is a lack of price
yang terbatas, nilai wajar menjadi kurang transparency, fair value is less objective and
objektif dan membutuhkan berbagai tingkat requires varying degrees of judgement
penilaian tergantung pada likuiditas, depending on liquidity, concentration,
konsentrasi, faktor ketidakpastian pasar, uncertainty of market factors, pricing
asumsi harga dan risiko lainnya. assumptions and other risks affecting the
specific instrument.
b. Menentukan nilai wajar instrumen b. Determining fair values of financial
keuangan instruments
Masukan (input) untuk model ini berasal dari The input for this model comes from
data pasar yang bisa diamati. Bila data pasar observable market data. When observable
yang bisa diamati tersebut tidak tersedia, market data are not available, management
manajemen mempertimbangkan masukan dan considers necessary inputs and assumptions
asumsi diperlukan untuk menentukan nilai to determine the fair value. The above
wajar. Pertimbangan tersebut mencakup considerations include liquidity and volatility
feedback model atas likuiditas volatilitas untuk feedback model for derivative transactions and
transaksi derivatif dan tingkat diskonto yang long term discount rate, the level of early
berjangka waktu panjang, tingkat pelunasan payment and the level of default assumption.
dipercepat dan asumsi tingkat gagal bayar.
Halaman - 79 - Page
1204 Menduniakan Bisnis Indonesia
Page 618
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
c. Imbalan kerja karyawan c. Employee benefit
Nilai kini atas imbalan kerja karyawan The present value of the employee benefit
tergantung dari banyaknya faktor yang obligations depends on a number of factors
dipertimbangkan oleh aktuaris berdasarkan that are determined on an actuarial basis using
beberapa asumsi. Perubahan atas asumsi- a number of assumptions. Any changes in
asumsi tersebut akan mempengaruhi carrying these assumptions will impact the carrying
amount atas imbalan kerja karyawan. amount of employee benefit obligations.
Asumsi yang digunakan dalam menentukan The assumptions used in determining the net
biaya atau pendapatan bersih untuk imbalan cost or for employee benefits include the
kerja termasuk tingkat diskonto. Grup discount rate. The Group determines the
menentukan tingkat diskonto yang tepat pada appropriate discount rate at the end of each
setiap periode pelaporan. Ini merupakan reporting period. This is the interest rate that
tingkat suku bunga yang digunakan untuk should be used to determine the present value
menentukan nilai kini atas arus kas masa of estimated future cash outflows expected to
depan yang diestimasi akan digunakan untuk be required to settle the pension obligations. In
membayar imbalan kerja. Dalam menentukan determining the appropriate discount rate, the
tingkat diskonto yang tepat, Grup Group considers the interest rates of
mempertimbangkan tingkat suku bunga atas Government Bonds that have terms to maturity
Obligasi Pemerintah yang mempunyai jatuh approximating the terms of the related
tempo yang menyerupai jangka waktu employee benefit liability.
imbalan kerja karyawan.
Asumsi kunci liabilitas pensiun lainnya Other key assumptions for pension obligations
sebagian ditentukan berdasarkan kondisi are partly based on current market conditions.
pasar saat ini.
d. Provisi perpajakan d. Provision for taxes
Grup menentukan provisi perpajakan The Group provides for tax provision based on
berdasarkan estimasi atas kemungkinan estimates whether the additional taxes will be
adanya tambahan beban pajak. Jika hasil due. Where the final tax outcome of these
akhir dari hal ini berbeda dengan jumlah yang matters is different from the amounts that were
dicatat semula, maka perbedaan tersebut initially recorded, such differences will impact
akan berdampak terhadap laba/rugi. the profit/loss.
Halaman - 80 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1205
Page 619
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
e. Liabilitas asuransi untuk kontrak asuransi e. Insurance liabilities on insurance contracts
dan reasuransi aset and reissuance assets
Aset yang timbul dari kontrak reasuransi juga Assets arising from reinsurance contracts are
dihitung dengan menggunakan metode di atas. also computed using the above methods. In
Selain itu, pemulihan aset ini dinilai secara addition, the recoverability of these assets is
periodik untuk memastikan bahwa jumlahnya assessed on a periodic basis to ensure that
mencerminkan jumlah yang pada akhirnya the balance is reflective of the amounts that
akan diterima, mempertimbangkan faktor- will ultimately be received, taking into
faktor seperti counterparty dan risiko kredit. consideration factors such as counterparty and
Penurunan nilai diakui dimana terdapat bukti credit risk. Impairment is recognised where
objektif bahwa Perusahaan tidak dapat there is objective evidence that the Company
menerima jumlah yang terhutang untuk itu dan may not receive amounts due to it and these
jumlah ini dapat diukur secara andal. amounts can be reliably measured.
Cadangan teknis Entitas Anak dicatat di Technical reserves of the Subsidiary recorded
laporan posisi keuangan konsolidasian in the consolidated statement of financial
sebagai bagian dari “Liabilitas lain-lain” position as part of “Other liabilities” are
berdasarkan perhitungan teknis asuransi calculated based on insurance technical
dengan menggunakan asumsi-asumsi calculation using certain actuarial assumptions
aktuarial yaitu asumsi estimasi terbaik dan which are based on best estimate assumptions
margin atas risiko pemburukan. Termasuk and margin for adverse risk. Included in the
dalam cadangan teknis adalah liabilitas technical reserves are liability for future policy
manfaat polis masa depan, estimasi liabilitas benefits, estimated claim liabilities, and
klaim, dan premi yang belum merupakan unearned premium income. The Subsidiary
pendapatan. Entitas Anak menggunakan uses Gross Premium Reserve method in
metode Gross Premium Reserve yang calculating liability for future policy benefits
menghitung liabilitas manfaat polis masa which are based on best estimate assumptions
depan berdasarkan asumsi estimasi terbaik and margin for adverse risk.
dan margin atas risiko pemburukan.
f. Aset pajak tangguhan f. Deferred tax asset
Aset pajak tangguhan diakui atas jumlah pajak Deferred tax assets are recognized for the
penghasilan terpulihkan (recoverable) pada future recoverable taxable income arising from
periode mendatang sebagai akibat perbedaan temporary difference. Management judgment
temporer yang boleh dikurangkan. Justifikasi is required to determine the amount of
manajemen diperlukan untuk menentukan deferred tax assets that can be recognized,
jumlah aset pajak tangguhan yang dapat based upon the likely timing on level of future
diakui, sesuai dengan waktu yang tepat dan taxable profits together with future strategic
tingkat laba fiskal di masa mendatang sejalan planning.
dengan strategi rencana perpajakan ke depan.
Halaman - 81 - Page
1206 Menduniakan Bisnis Indonesia
Page 620
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
g. Revaluasi aset tetap g. Fixed asset revaluation
Revaluasi aset tetap Grup bergantung pada The Group’s fixed assets revaluation depends
pemilihan asumsi yang digunakan oleh penilai on its selection of certain assumptions used by
independen dalam menghitung jumlah-jumlah the independent appraisal in calculating such
tersebut. Asumsi tersebut termasuk antara amounts. Those assumptions include among
lain: tingkat diskonto, nilai tukar, tingkat inflasi others: discount rate, exchange rate, inflation
dan tingkat kenaikan pendapatan dan biaya. rate and revenue and cost increase rate. The
Grup berkeyakinan bahwa asumsi tersebut Group believes that its assumptions are
adalah wajar dan sesuai, perbedaan signifikan reasonable and appropriate and significant
dalam asumsi yang ditetapkan Grup dapat differences in the Group’s assumptions may
mempengaruhi secara material nilai aset tetap materially affect the valuation of its fixed
yang direvaluasi. assets.
h. Konsolidasian entitas terstruktur h. Consolidation of structured entities
Dalam menentukan tingkat pengendalian yang In determining the degree of control exercised,
dimiliki, Grup mempertimbangkan apakah the Group considers whether these entities
entitas tersebut memenuhi definisi Entitas meet the definition of Structured Entities and
Terstruktur dan apakah Grup, secara whether the Group, in substance, controls
substansi, mengendalikan entitas tersebut. such entities.
Ketika Grup, secara substansi, mengendalikan When the Group, in substance, controls the
entitas terstruktur tersebut, entitas tersebut entity to which the financial assets have been
dikonsolidasikan oleh Grup. transferred, the entity is consolidated by the
Group.
i. Menentukan jangka waktu kontrak dengan i. Determine the contract term with extension
opsi perpanjangan dan penghentian and contract termination options - the
kontrak - Grup sebagai lessee Group as lessee
Grup menentukan jangka waktu sewa sebagai The Group determines the lease term as non-
jangka waktu sewa yang tidak dapat cancellable term, together with the period
dibatalkan, bersama dengan periode yang covered by the option to extend the lease if it is
dicakup oleh opsi untuk memperpanjang masa determined to be exercised, or any period
sewa jika dipastikan akan dilaksanakan, atau covered by the option to terminate the lease, if
periode apapun yang dicakup oleh opsi untuk it is reasonably certain not to be exercised.
menghentikan sewa, jika cukup wajar untuk
tidak dilakukan.
Grup memiliki beberapa kontrak sewa yang The Group has several lease contracts that
mencakup opsi perpanjangan dan penghentian include extension and contract termination in
jangka waktu sewa. Grup menerapkan the lease terms. The Group applies its
penilaian dalam mengevaluasi apakah dapat judgment in evaluating whether it is certain to
dipastikan jika akan menggunakan opsi untuk exercise the option to extend or terminate the
memperpanjang atau menghentikan sewa. Hal lease. This is done by considering all relevant
tersebut dilakukan dengan mempertimbangkan facts and circumstances that provide economic
seluruh fakta dan keadaan yang relevan yang incentives to extend or terminate the lease.
memberikan insentif ekonomi untuk melakukan After the commencement date, the Group
perpanjangan atau penghentian sewa. Setelah reassesses the lease term, if there is a
tanggal dimulainya, Grup menilai kembali significant event or change in circumstances
masa sewa, jika terdapat peristiwa atau which is under its control and affects whether
perubahan signifikan dalam keadaan yang the lessee is certain enough to exercise the
berada dalam kendali dan mempengaruhi option to extend or terminate the lease.
apakah lessee cukup pasti untuk
mengeksekusi opsi memperpanjang atau
menghentikan sewa.
Halaman - 82 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1207
Page 621
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi: (lanjutan) Key sources of estimation uncertainty: (continued)
j. Penurunan nilai aset non-keuangan j. Impairment of non-financial assets
Grup mengevaluasi penurunan nilai aset The Group assesses impairment of assets
apabila terdapat kejadian atau perubahan whenever events or changes in circumstances
keadaan yang mengindikasikan bahwa nilai that would indicate that the carrying amount of
tercatat aset tidak dapat dipulihkan kembali. an asset may not be recoverable. The factors
Faktor-faktor penting yang dapat that the Group considers important which could
menyebabkan penelaahan penurunan nilai trigger an impairment review include the
adalah sebagai berikut: following:
a) performa yang tidak tercapai secara a) significant underperformance relative to
signifikan terhadap ekspektasi historis expected historical or projected future
atau proyeksi hasil operasi di masa operating results;
yang akan datang;
b) perubahan yang signifikan dalam cara b) significant changes in the manner of use
penggunaan aset atau strategi bisnis of the acquired assets or the strategy for
secara keseluruhan; dan overall business; and
c) industri atau tren ekonomi yang secara c) significant negative industry or economic
signifikan bernilai negatif. trends.
Grup mengakui kerugian penurunan nilai The Group recognizes an impairment loss
apabila nilai tercatat aset melebihi nilai yang whenever the carrying amount of an asset
dapat dipulihkan. Jumlah terpulihkan adalah exceeds its recoverable amount. The
nilai yang lebih tinggi antara nilai wajar recoverable amount is the higher of an asset’s
dikurang biaya untuk menjual dengan nilai (or cash-generating unit’s) fair value less costs
pakai aset (atau unit penghasil kas). Jumlah to sell and its value in use. Recoverable
terpulihkan diestimasi untuk aset individual amounts are estimated for individual assets
atau, jika tidak memungkinkan, untuk unit or, if it is not possible, for the cash-generating
penghasil kas yang mana aset tersebut unit to which the asset belongs.
merupakan bagian daripada unit tersebut.
Pembalikan rugi penurunan nilai, untuk aset Reversal on impairment loss for assets other
selain goodwill, diakui jika, dan hanya jika, than goodwill would be recognized if, and only
terdapat perubahan estimasi yang digunakan if, there has been a change in the estimates
dalam menentukan jumlah terpulihkan aset used to determine the assets’ recoverable
sejak pengujian penurunan nilai terakhir kali. amount since the last impairment test was
Pembalikan rugi penurunan nilai tersebut carried out. Reversal on impairment losses will
diakui segera dalam laba rugi, tetapi tidak be immediately recognized in profit or loss, but
boleh melebihi akumulasi rugi penurunan not in excess of any accumulated impairment
nilai yang telah diakui sebelumnya. Rugi loss previously recognized. Impairment losses
penurunan nilai yang diakui atas goodwill relating to goodwill would not be reversed.
tidak dibalik lagi.
Halaman - 83 - Page
1208 Menduniakan Bisnis Indonesia
Page 622
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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
AKUNTANSI YANG PENTING (lanjutan) AND JUDGMENTS (continued)
Sumber utama ketidakpastian estimasi (lanjutan) Key sources of estimation uncertainty (continued)
k. Additional Tier 1 Perpetual Non- k. Additional Tier 1 Perpetual Non-
Cumulative Capital Securities (”AT-1 Cumulative Capital Securities (”AT-1
Capital”) Capital”)
Dalam mengklasifikasikan AT-1 Capital In classifying AT-1 Capital as a financial
sebagai liabilitas keuangan, Bank telah liability, the Bank has determined that in terms
menetapkan bahwa dalam terms and and conditions, there is a mandatory
conditions, terdapat klausul mandatory redemption clause - redemption for a capital
redemption - redemption for a capital trigger trigger event where when BNI's Capital
event dimana ketika Capital Adequacy Ratio Adequacy Ratio ("CAR") reaches a certain
(“CAR”) BNI mencapai rasio tertentu maka ratio, BNI shall repay the outstanding principal
BNI harus melakukan pelunasan terhadap and interest from AT-1 Capital. This has met
pokok terutang dan bunga dari AT-1 Capital. the criteria for contingent settlement which is
Hal ini telah memenuhi kriteria contingent genuine and unavoidable hence that it will
settlement yang bersifat genuine dan tidak create contractual obligations in the future.
dapat dihindari sehingga akan menimbulkan
kewajiban kontraktual dimasa yang akan
datang.
Dalam mengklasifikasikan AT-1 Capital In classifying AT-1 Capital as a financial
pada liabilitas keuangan, Bank telah liability, the Bank has determined that the
menetapkan bahwa AT-1 Capital tersebut AT-1 Capital has met the classification
telah memenuhi persyaratan klasifikasi requirements as stated above.
sebagaimana disebutkan di atas.
l. Kombinasi bisnis l. Business combination
Proses awal akuisisi melibatkan The initial process on the acquisition involves
pengidentifikasian dan penentuan nilai wajar identifying and determining the fair values to
yang akan dialokasikan ke aset dan liabilitas be assigned to the identifiable assets and
yang dapat diidentifikasi dari entitas yang liabilities of the acquired entities. The fair
diakuisisi. Nilai wajar dari aset tetap dan value of fixed assets and intangible assets are
aset tidak berwujud ditentukan oleh penilai determined by independent valuers by
independen dengan mengacu pada biaya reference to replacement cost or present
penggantian atau nilai sekarang dari arus value of expected net cash flows from the
kas bersih yang diharapkan dari aset assets. Any changes in the assumptions used
tersebut. Setiap perubahan dalam asumsi and estimates made in determining the fair
yang digunakan dan estimasi yang dibuat values, and management's ability to measure
dalam menentukan nilai wajar, dan reliably the contingent consideration of the
kemampuan manajemen untuk mengukur acquired entity will impact the carrying amount
dengan andal imbalan kontinjensi dari of these assets and liabilities. Management
entitas yang diakuisisi akan berdampak exercised judgement in determining the basis
pada nilai tercatat aset dan liabilitas to record the provisional amounts for the items
tersebut. Manajemen membuat for which initial accounting is incomplete.
pertimbangan dalam menentukan dasar
yang digunakan untuk mencatat jumlah
sementara pos-pos yang akuntansi awalnya
belum selesai dilaporkan.
Halaman - 84 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1209
Page 623
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. KAS 4. CASH
Kas terdiri dari: Cash consists of the following:
2023 2022
Rupiah 10,389,188 12,689,627 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 415,467 378,491 United States Dollar
Dolar Singapura 206,643 191,113 Singapore Dollar
Euro Eropa 59,168 73,736 European Euro
Dolar Australia 39,827 48,572 Australian Dollar
Pound Sterling Inggris 37,973 16,531 Great Britain Pound Sterling
Franc Swiss 12,709 2,224 Swiss Franc
Dolar Hong Kong 12,288 14,855 Hong Kong Dollar
Yen Jepang 9,546 10,066 Japanese Yen
Real Arab Saudi 6,232 11,030 Saudi Arabian Real
Dolar Kanada 4,299 1,133 Canadian Dollar
Dirham Uni Emirat Arab 4,241 2,671 United Arab Emirates Dirham
Dolar Brunei 3,073 1,749 Brunei Dollar
Yuan China 3,025 989 Chinese Yuan
Dolar Selandia Baru 1,157 603 New Zealand Dollar
Ringgit Malaysia 1,135 2,486 Malaysian Ringgit
Won Korea Selatan 498 1,096 South Korean Won
Dolar Taiwan 322 359 Taiwan Dollar
Baht Thailand 242 761 Thailand Baht
Kroner Norwegia 168 - Norwegia Kroner
818,013 758,465
11,207,201 13,448,092
Saldo dalam mata uang Rupiah termasuk uang The Rupiah balance includes cash in ATMs
pada mesin ATM (Anjungan Tunai Mandiri) (Automatic Teller Machines) of Rp5,276,292 and
sejumlah Rp5.276.292 dan Rp5.088.052 masing Rp5,088,052 as of 31 December 2023 and
masing pada tanggal 31 Desember 2023 dan 2022, respectively.
2022.
5. GIRO PADA BANK INDONESIA 5. CURRENT ACCOUNTS WITH BANK INDONESIA
2023 2022
Rupiah 57,794,759 76,036,584 Rupiah
Dolar Amerika Serikat 7,461,673 6,885,405 United States Dollar
65,256,432 82,921,989
Bank BNI Bank BNI
Bank dipersyaratkan untuk memiliki Giro Wajib The Bank is required to maintain Minimum
Minimum (GWM) dalam mata uang Rupiah dalam Statutory Reserves (GWM) in Rupiah for
kegiatannya sebagai bank umum, serta GWM conventional bank and Minimum Statutory
dalam mata uang asing dalam kegiatannya Reserves in foreign currencies for foreign
melakukan transaksi mata uang asing. exchange transactions.
Halaman - 85 - Page
1210 Menduniakan Bisnis Indonesia
Page 624
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Bank BNI (lanjutan) Bank BNI (continued)
Pada tanggal 31 Desember 2023 dan 2022, Giro As of 31 December 2023 and 2022, the Bank's
Wajib Minimum (GWM) Bank telah sesuai dengan Minimum Statutory Reserve complied with Bank
Peraturan Bank Indonesia (PBI) No. 24/4/PBI/2022 Indonesia (BI) Regulation PBI No. 24/4/PBI/2022
tanggal 1 Maret 2022 tentang Giro Wajib Minimum dated 1 March 2022 and Regulation of Members of
Bank Umum Dalam Rupiah dan Valuta Asing Bagi The Board of Governors (PADG) No.
Bank Umum Konvensional dan Peraturan Anggota 24/8/PADG/2022 dated 30 June 2022 concerning
Dewan Gubernur (PADG) No. 24/8/PADG/2022 Minimum Statutory Reserve of Commercial Banks
tanggal 30 Juni 2022, yang masing-masing with BI in Rupiah and foreign currency, which are
sebesar: as follows:
2023 2022
Rupiah Rupiah
- GWM Primer 6.80% 7.90% Primary Minimum Statutory Reserve -
Harian*) 0.00% 0.00% Daily*)
Rata-rata*) 6.80% 7.90% Average*)
- PLM**) 5.00% 6.00% PLM**) -
Mata uang asing***) 4.00% 4.00% Foreign Currencies***)
*) Mulai berlaku per 1 September 2022. Bank melakukan penyediaan *) Effective from 1 September 2022. Bank provides funds for certain and
dana untuk kegiatan ekonomi tertentu dan inklusif, sehingga Bank inclusive economic activities, so that Bank gets incentives in the form of
mendapatkan insentif berupa kelonggaran GWM dalam Rupiah pada relaxation of the Statutory Reserves in Rupiah on 31 December 2023
31 Desember 2023 sebesar 2,20%. GWM dalam Rupiah yang harus amounting to 2,20%. Statutory Reserves in Rupiah that must be fulfilled
dipenuhi Bank pada 31 Desember 2023 yang seharusnya sebesar by the Bank on 31 December 2023 which should be 9,00% with daily
9,00% dengan ketentuan harian 0,00% dan rata-rata 9.00% menjadi provisions of 0,00% and an average of 9,00% become 6,80% with daily
sebesar 6,80% dengan ketentuan harian 0.00% dan rata-rata 6,80%. provisions of 0,00% and an average of 6,80%.
**) Berdasarkan PADG Nomor 18 Tahun 2023 tanggal 29 November 2023 **) Based on PADG No. 18 / 2023 dated 29 November 2023 regarding
tentang kewajiban pemenuhan Penyangga Likuiditas Makroprudensial fulfillment of Macroprudential Liquidity Buffer (PLM) with changes to 5%.
(PLM) ditetapkan perubahan menjadi 5%.
***) Per 16 Maret 2020, berdasarkan PADG Nomor 22/2/PADG/2020 ***) As of 16 March 2020, based on PADG No. 22/2/PADG/2020 dated
tanggal 13 Maret 2020. Penyesuaian kebijakan pengaturan GWM 13 March 2020. Adjusting the statutory reserve requirement policy by
dengan menurunkan GWM Valuta Asing untuk Bank Umum lowering the Foreign Exchange Reserve Requirement for Bank Umum
Konvensional (BUK) sebesar 400 bps dari 8% (delapan persen) menjadi Konvensional (BUK) by 400 bps from 8% (eight percent) to 4% (four
4% (empat persen). percent).
Giro Wajib Minimum (GWM) adalah simpanan Minimum Statutory Reserve is a minimum reserve
minimum yang wajib dipelihara oleh Bank dalam that should be maintained by the Bank in Current
bentuk saldo Rekening Giro pada Bank Indonesia. Accounts with Bank Indonesia. Macroprudential
Penyangga Likuiditas Makroprudensial (PLM) Liquidity Buffer are the minimum reserves that
adalah cadangan minimum yang wajib dipelihara should be maintained by the Bank which comprised
oleh Bank berupa Sertifikat Bank Indonesia (SBI), of Certificates of Bank Indonesia (SBI), Certificates
Sertifikat Deposito Bank Indonesia (SDBI), Sukuk Deposit of Bank Indonesia (SDBI), Sukuk of Bank
Bank Indonesia (SukBI) dan/atau Surat Berharga Indonesia (SukBI), and/or Government Securities
Negara (SBN). Giro RIM adalah tambahan (SBN). RIM Current Account is the additional
simpanan minimum yang wajib dipelihara oleh reserve that should be maintained by the Bank in
Bank dalam bentuk saldo Rekening Giro pada the form of Current Accounts with Bank Indonesia,
Bank Indonesia, jika RIM Bank dibawah minimum if the Bank’s RIM is below the minimum of RIM
RIM target Bank Indonesia (84%) atau jika di atas targeted by Bank Indonesia (84%) or if the Bank’s
maksimum RIM target Bank Indonesia (94%) dan RIM is above the maximum of RIM targeted by
Kewajiban Penyediaan Modal Minimum (KPMM) Bank Indonesia (94%) and the Capital Adequacy
Bank lebih kecil dari KPMM Insentif Bank Indonesia Ratio (CAR) is below Bank Indonesia requirement
sebesar 14%. of 14%.
Halaman - 86 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1211
Page 625
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 INDONESIA (lanjutan) 5. CURRENT ACCOUNTS WITH BANK INDONESIA
(continued)
Rasio Giro Wajib Minimum untuk rekening Rupiah The ratio of the Minimum Statutory Reserve
dan mata uang asing pada tanggal 31 Desember requirement for its Rupiah and foreign currencies
2023 dan 2022 masing-masing sebesar: accounts as 31 December 2023 and 2022, are as
follows:
2023 2022
Rupiah Rupiah
- GWM Primer 9.53% 11.88% Primary Minimum Statutory Reserve -
Harian 0.00% 0.09% Daily
Rata-rata 9.53% 11.79% Average
- PLM 15.05% 13.66% PLM -
Mata uang asing 4.01% 4.01% Foreign currencies
BNI telah memenuhi ketentuan Bank Indonesia BNI has complied with the Bank Indonesia
tentang Giro Wajib Minimum pada tanggal regulations regarding the Minimum Statutory
31 Desember 2023 dan 2022. Reserve as of 31 December 2023 and 2022.
6. GIRO PADA BANK LAIN 6. CURRENT ACCOUNTS WITH OTHER BANKS
a. Berdasarkan mata uang a. By currency
2023 2022
Rupiah 602,104 384,661 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 23,651,471 8,205,920 United States Dollar
Yen Jepang 7,805,246 2,711,194 Japanese Yen
Yuan China 1,139,216 757,596 Chinese Yuan
Dolar Singapura 692,266 1,152,366 Singapore Dollar
Euro Eropa 675,304 1,807,823 European Euro
Won Korea Selatan 142,170 482,121 South Korean Won
Pound Sterling Inggris 88,676 67,935 Great Britain Pound Sterling
Franc Swiss 62,049 142,502 Swiss Franc
Real Arab Saudi 55,006 10,200 Saudi Arabian Real
Dolar Hong Kong 27,931 70,468 Hong Kong Dollar
Dirham Uni Emirat Arab 24,758 20,445 United Arab Emirates Dirham
Dolar Australia 15,940 39,372 Australian Dollar
Dolar Kanada 14,723 36,534 Canadian Dollar
Ringgit Malaysia 10,948 17,829 Malaysian Ringgit
Dolar Selandia Baru 7,593 13,237 New Zealand Dollar
Baht Thailand 7,368 1,673 Thailand Baht
34,420,665 15,537,215
Total 35,022,769 15,921,876 Total
Cadangan kerugian penurunan nilai (7) (8) Allowance for impairment losses
35,022,762 15,921,868
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah 34,202 24,334 Rupiah
Mata uang asing 18,052 89,268 Foreign currencies
Total pihak berelasi 52,254 113,602 Total related parties
Halaman - 87 - Page
1212 Menduniakan Bisnis Indonesia
Page 626
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
b. Berdasarkan hubungan (lanjutan) b. By relationship (continued)
2023 2022
Pihak ketiga Third parties
Rupiah 567,902 360,327 Rupiah
Mata uang asing 34,402,613 15,447,947 Foreign currencies
Total pihak ketiga 34,970,515 15,808,274 Total third parties
Total 35,022,769 15,921,876 Total
Cadangan kerugian penurunan nilai (7) (8) Allowance for impairment losses
35,022,762 15,921,868
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority Rule
OJK collectibility
Seluruh giro pada bank lain pada tanggal- All current accounts with other banks as of
tanggal 31 Desember 2023 dan 2022 31 December 2023 and 2022 are classified as
diklasifikasikan lancar. current.
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 15,921,876 - - 15,921,876 Beginning balance
Pengukuran kembali bersih*) 104,944,568 - - 104,944,568 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 19,969,895 - - 19,969,895 originated or purchased
Pembayaran penuh (103,860,855) - - (103,860,855) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (1,952,715) - - (1,952,715) other movements
35,022,769 - - 35,022,769
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is
adalah pembayaran kembali repayment *)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 19,569,897 - - 19,569,897 Beginning balance
Pengukuran kembali bersih*) 38,134,575 - - 38,134,575 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 25,986,266 - - 25,986,266 originated or purchased
Pembayaran penuh (69,145,912) - - (69,145,912) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 1,377,050 - - 1,377,050 other movements
15,921,876 - - 15,921,876
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment and impact of
adalah pembayaran kembali dan dampak akuisisi acquisition*)
Halaman - 88 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1213
Page 627
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. GIRO PADA BANK LAIN (lanjutan) 6. CURRENT ACCOUNTS WITH OTHER BANKS
(continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 8 - - 8 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 8 - - 8 loss allowance
Pembayaran penuh (11) - - (11) Fully repayment
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2 - - 2 originated or purchased
7 - - 7
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Current accounts with
Giro pada bank lain other banks
Saldo awal 6 - - 6 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 19 - - 19 loss allowance*)
Pembayaran penuh (19) - - (19) Fully repayment
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2 - - 2 originated or purchased
8 - - 8
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is impact of
kerugian, adalah dampak akuisisi acquisition*)
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai telah impairment losses is adequate.
memadai.
e. Tingkat suku bunga per tahun e. Annual interest rates
Dolar
Amerika Serikat/ Yuan China/
United States Dollar Chinese Yuan
% %
2023 0.00 - 5.40 0.00 - 0.25 2023
2022 0.00 - 4.40 0.05 - 1.00 2022
Giro pada bank lain selain dalam mata uang Current accounts with other banks stated in
Dolar Amerika Serikat dan Yuan China tidak currency other than United States Dollar and
mendapat bunga. Chinese Yuan do not earn interest.
Halaman - 89 - Page
1214 Menduniakan Bisnis Indonesia
Page 628
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA BANK INDONESIA
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Rupiah Rupiah
Bank Indonesia - Deposit Facility 10,667,072 8,349,649 Bank Indonesia - Deposit Facility
Call Money Call Money
PT Bank Mega Tbk 150,000 7,850 PT Bank Mega Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Timur Tbk 140,000 - Jawa Timur Tbk
Standard Chartered Indonesia 140,000 - Standard Chartered Indonesia
PT Bank OCBC NISP Tbk 140,000 - PT Bank OCBC NISP Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan Sulawesi Selatan
& Sulawesi Barat 100,000 - & Sulawesi Barat
Deutsche Bank Indonesia 89,873 - Deutsche Bank Indonesia
PT Bank Victoria International Tbk 30,000 - PT Bank Victoria International Tbk
PT Bank DKI 10,000 150,000 PT Bank DKI
PT Bank KB Bukopin Tbk 6,000 6,000 PT Bank KB Bukopin Tbk
PT Bank Syariah Indonesia Tbk - 200,000 PT Bank Syariah Indonesia Tbk
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Tengah - 100,000 Jawa Tengah
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk - 100,000 Internasional Tbk
Lainnya - 33,800 Others
Subtotal 805,873 597,650 Subtotal
Negotiable Certificate of Deposit Negotiable Certificate of Deposit
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk 37,987 - (Persero) Tbk
Deposito berjangka 1,406,876 817,441 Time deposits
12,917,808 9,764,740
Mata uang asing Foreign currencies
Bank Indonesia - Deposit Facility 28,761,719 41,039,795 Bank Indonesia - Deposit Facility
Call Money Call Money
Wachovia Bank 270,217 158,010 Wachovia Bank
Bank of New York Mellon 130,105 72,389 Bank of New York Mellon
JP Morgan Chase 96,273 82,885 JP Morgan Chase
PT Bank IBK Indonesia Tbk 61,588 - PT Bank IBK Indonesia Tbk
Subtotal 558,183 313,284 Subtotal
Deposito berjangka Time deposits
Woori Bank Seoul 527,096 - Woori Bank Seoul
BRI New York 384,925 - BRI New York
Standard Chartered Indonesia 181,498 - Standard Chartered Indonesia
The San-In Godo Bank 153,970 - The San-In Godo Bank
The Chugoku Bank Limited, The Chugoku Bank Limited,
Hong Kong 153,970 77,838 Hong Kong
PT Bank IBK Indonesia Tbk 76,985 - PT Bank IBK Indonesia Tbk
Sumitomo Mitsui Banking Corp 76,985 - Sumitomo Mitsui Banking Corp
PT Bank DBS Indonesia 1,125 - PT Bank DBS Indonesia
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Jawa Barat Tbk - 23,000 Jawa Barat Tbk
DZ Bank AG, Singapore - 108,973 DZ Bank AG, Singapore
BNP Paribas - 65,074 BNP Paribas
KEB Hana Bank, Seoul - 98,800 KEB Hana Bank, Seoul
Industrial Bank of Korea - 77,838 Industrial Bank of Korea
Subtotal 1,556,554 451,523 Subtotal
30,876,456 41,804,602
Total 43,794,264 51,569,342 Total
Cadangan kerugian Allowance for
penurunan nilai (98) (26) impairment losses
43,794,166 51,569,316
Halaman - 90 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1215
Page 629
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian penempatan pada bank lain dan Placements with other banks and Bank
Bank Indonesia berdasarkan mata uang Indonesia based on currencies are as follows:
adalah sebagai berikut:
2023 2022
Rupiah 12,917,808 9,764,740 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 30,472,536 41,705,802 United States Dollar
Won Korea Selatan 403,920 98,800 South Korean Won
30,876,456 41,804,602
Total 43,794,264 51,569,342 Total
Cadangan kerugian Allowance for
penurunan nilai (98) (26) impairment losses
43,794,166 51,569,316
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah Rupiah
Deposito berjangka 787,709 505,107 Time deposits
Negotiable Certificate Deposit 37,987 - Negotiable Certificate Deposit
Call Money - 200,000 Call Money
825,696 705,107
Mata uang asing Foreign currencies
Deposito berjangka 384,925 - Time deposits
Total pihak berelasi 1,210,621 705,107 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Bank Indonesia - Deposit Facility 10,667,072 8,349,649 Bank Indonesia - Deposit Facility
Call Money 805,873 397,650 Call Money
Deposito berjangka 619,167 312,334 Time deposits
12,092,112 9,059,633
Mata uang asing Foreign currencies
Bank Indonesia - Deposit Facility 28,761,719 41,039,795 Bank Indonesia - Deposit Facility
Deposito berjangka 1,171,629 451,523 Time deposits
Call Money 558,183 313,284 Call Money
30,491,531 41,804,602
Total pihak ketiga 42,583,643``
50,864,235 Total third parties
Total 43,794,264 51,569,342 Total
Cadangan kerugian Allowance for
penurunan nilai (98) (26) impairment losses
43,794,166 51,569,316
Halaman - 91 - Page
1216 Menduniakan Bisnis Indonesia
Page 630
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority Rule
OJK collectibility
Seluruh penempatan pada bank lain dan Bank All placements with other banks and Bank
Indonesia pada tanggal-tanggal 31 Desember Indonesia as of 31 December 2023 and 2022
2023 dan 2022 diklasifikasikan sebagai lancar. are classified as current.
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 51,569,342 - - 51,569,342 Beginning balance
Pengukuran kembali bersih*) (421,698,466) - - (421,698,466) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 413,896,608 - - 413,896,608 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 26,780 - - 26,780 other movements
43,794,264 - - 43,794,264
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali.
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 92,290,230 - - 92,290,230 Beginning balance
Pengukuran kembali bersih*) (594,877,463) (72,485) - (594,949,948) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 554,100,570 72,485 - 554,173,055 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 56,005 - - 56,005 other movements
51,569,342 - - 51,569,342
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment and impact of
adalah pembayaran kembali dan dampak akuisisi acquisition*)
Halaman - 92 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1217
Page 631
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placement with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 26 - - 26 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (31) - - (31) loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 103 - - 103 originated or purchased
98 - - 98
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Penempatan pada bank lain Placement with other banks
dan Bank Indonesia and Bank Indonesia
Saldo awal 110 - - 110 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (472) (5) - (477) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 388 5 - 393 originated or purchased
26 - - 26
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is impact of
kerugian, adalah dampak akuisisi acquisition*)
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses is adequate.
telah memadai.
e. Penempatan pada bank lain dan Bank e. Placements with other banks and Bank
Indonesia yang digunakan sebagai jaminan Indonesia pledged as collateral
Tidak terdapat penempatan pada bank lain There were no placements with other banks
dan Bank Indonesia yang digunakan sebagai dan Bank Indonesia pledged as collateral as of
jaminan pada tanggal 31 Desember 2023 dan 31 December 2023 and 2022.
2022.
Halaman - 93 - Page
1218 Menduniakan Bisnis Indonesia
Page 632
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENEMPATAN PADA BANK LAIN DAN BANK 7. PLACEMENTS WITH OTHER BANKS AND
INDONESIA (lanjutan) BANK INDONESIA (continued)
f. Tingkat suku bunga per tahun f. Annual interest rates
Dolar
Amerika Serikat/
United States Won Korea/
Rupiah Dollar Korean Won
% % %
2023 0.00 - 7.25 0.00 - 5.75 3.10 - 3.55 2023
2022 0.00 - 6.00 0.01 - 4.75 1.35 - 3.30 2022
Penempatan pada bank lain dan Bank Placements with other bank and Bank
Indonesia dalam mata uang selain Rupiah, Indonesia and other banks stated in currency
Dolar Amerika Serikat, dan Won Korea, tidak other than Rupiah, United States Dollar, and
mendapat bunga. Korean Won, do not earn interest.
8. EFEK-EFEK 8. MARKETABLE SECURITIES
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Nilai Nilai Nilai Nilai
nominal/ tercatat/ nominal/ tercatat/
Nominal Carrying Nominal Carrying
value Value value value
Nilai wajar melalui Fair value through profit
laba rugi or loss
Rupiah Rupiah
Reksadana 4,370,420 4,705,367 4,007,955 5,374,735 Mutual funds
Sekuritas Rupiah Bank Indonesia Issuing Bank Indonesia Rupiah Securities
(SRBI) 2,606,364 2,548,772 - - (SRBI)
Obligasi 627,942 642,116 1,031 1,029 Bonds
Obligasi subordinasi 263,300 268,932 6,000 6,109 Subordinated bonds
Efek lainnya 724 725 1,742,286 1,742,286 Other securities
7,868,750 8,165,912 5,757,272 7,124,159
Mata uang asing Foreign currencies
Sekuritas Valas Bank Indonesia Issuing Bank Indonesia Valas Securities
(SVBI) 76,985 76,348 - - (SVBI)
Reksadana 31,756 39,562 38,347 50,126 Mutual funds
Obligasi - - 1,557 1,589 Bonds
108,741 115,910 39,904 51,715
Total nilai wajar melalui Total fair value through
laba rugi 7,977,491 8,281,822 5,797,176 7,175,874 profit or loss
Nilai wajar melalui Fair value through other
penghasilan komprehensif lain comprehensive income
Rupiah Rupiah
Reksadana 18,449,995 18,673,630 13,160,390 13,137,516 Mutual funds
Obligasi 5,317,136 5,373,190 5,449,910 5,577,050 Bonds
Sekuritas Rupiah Bank Indonesia Issuing Bank Indonesia Rupiah Securities
(SRBI) 1,189,390 1,150,731 - - (SRBI)
Obligasi subordinasi 336,500 338,136 581,800 597,465 Subordinated bonds
Efek lainnya 1,453,926 1,477,442 - - Other securities
26,746,947 27,013,129 19,192,100 19,312,031
Mata uang asing Foreign currencies
Reksadana 769,850 780,243 778,375 788,105 Mutual funds
Obligasi 779,088 728,171 787,716 726,398 Bonds
Sertifikat Bank Indonesia - - 77,838 77,838 Certificate of Bank Indonesia
1,548,938 1,508,414 1,643,929 1,592,341
Total nilai wajar melalui penghasilan Total fair value through
komprehensif lain 28,295,885 28,521,543 20,836,029 20,904,372 other comprehensive income
Biaya perolehan diamortisasi Amortized cost
Rupiah Rupiah
Obligasi 600,000 542,790 601,000 547,493 Bonds
Efek lainnya - - 7,448 7,448 Other securities
600,000 542,790 608,448 554,941
Mata uang asing Foreign currencies
Obligasi 61,588 61,525 167,568 167,564 Bonds
Total biaya perolehan
diamortisasi 661,588 604,315 776,016 722,505 Total amortized cost
Total efek-efek 37,407,680 28,802,751 Total marketable securities
Cadangan kerugian Allowance for impairment
penurunan nilai (242,941) (246,668) losses
37,164,739 28,556,083
Halaman - 94 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1219
Page 633
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian efek-efek berdasarkan mata uang Marketable securities based on currencies are
adalah sebagai berikut: as follow:
2023 2022
Rupiah 35,721,831 26,991,131 Rupiah
Mata uang asing Foreign currency
Dolar Amerika Serikat 1,685,849 1,811,620 United States Dollar
Total 37,407,680 28,802,751 Total
Cadangan kerugian penurunan nilai (242,941) (246,668) Allowance for impairment losses
37,164,739 28,556,083
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah 11,064,596 7,497,961 Rupiah
Mata uang asing 362,761 297,650 Foreign currencies
Total pihak berelasi 11,427,357 7,795,611 Total related parties
Pihak ketiga Third parties
Rupiah 24,657,235 19,493,170 Rupiah
Mata uang asing 1,323,088 1,513,970 Foreign currencies
Total pihak ketiga 25,980,323 21,007,140 Total third parties
Total 37,407,680 28,802,751 Total
Cadangan kerugian penurunan nilai (242,941) (246,668) Allowance for impairment losses
37,164,739 28,556,083
c. Berdasarkan penerbit c. By issuer
2023 2022
Korporasi 30,645,586 25,352,334 Corporates
Bank Indonesia 3,775,851 77,837 Bank Indonesia
Bank 2,986,243 3,372,580 Banks
Total 37,407,680 28,802,751 Total
Cadangan kerugian penurunan nilai (242,941) (246,668) Allowance for impairment losses
37,164,739 28,556,083
Halaman - 95 - Page
1220 Menduniakan Bisnis Indonesia
Page 634
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat d. By rating
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Reksadana - - 4,705,367 Mutual funds
Sekuritas Rupiah Bank Indonesia Issuing Bank Indonesia Rupiah
(SRBI) - - 2,548,772 Securities (SRBI)
Obligasi Beragam/Various Beragam/Various 642,116 Bonds
Obligasi subordinasi Beragam/Various Beragam/Various 268,932 Subordinated bonds
Efek lainnya Beragam/Various Beragam/Various 725 Other securities
8,165,912
Mata uang asing Foreign currencies
Sekuritas Valas Bank Indonesia Issuing Bank Indonesia Valas
(SVBI) - - 76,348 Securities (SVBI)
Reksadana - - 39,562 Mutual funds
115,910
Total nilai wajar melalui laba rugi 8,281,822 Total fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Reksadana - - 18,673,630 Mutual funds
Sekuritas Rupiah Bank Indonesia Issuing Bank Indonesia Rupiah
(SRBI) - - 1,150,731 Securities (SRBI)
Efek lainnya Beragam/Various Beragam/Various 1,477,442 Other securities
Obligasi subordinasi Subordinated bonds
PT Bank Pan Indonesia Tbk Pefindo idAA - idA+ 196,203 PT Bank Pan Indonesia Tbk
PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah
Barat dan Banten Tbk Pefindo idAA 74,707 Jawa Barat dan Banten Tbk
PT Bank UOB Indonesia Fitch AAA(idn) 67,226 PT Bank UOB Indonesia
Subtotal 338,136 Subtotal
Obligasi Bonds
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Pefindo idAAA 790,249 Finansial (Persero)
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAAA 608,522 (Persero)
PT Bank Mandiri (Persero)Tbk Pefindo idAAA 412,450 PT Bank Mandiri (Persero) Tbk
PT Hutama Karya (Persero) Pefindo idAA- 391,263 PT Hutama Karya (Persero)
PT Telkom Indonesia Tbk Pefindo idAAA 327,050 PT Telkom Indonesia Tbk
PT Semen Indonesia (Persero) Tbk Pefindo idAA+ 251,933 PT Semen Indonesia (Persero) Tbk
PT Bank Maybank Indonesia Tbk Pefindo idAAA 236,198 PT Bank Maybank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Pefindo idAAA 229,848 (Persero) Tbk
PT Indosat Tbk Pefindo idAAA 222,130 PT Indosat Tbk
PT Chandra Asri Petrochemical Tbk Pefindo idAA- 221,625 PT Chandra Asri Petrochemical Tbk
PT Permodalan Nasional Madani Pefindo idAA+ 200,567 PT Permodalan Nasional Madani
PT Adira Dinamika Multi Finance Tbk Pefindo idAAA 159,090 PT Adira Dinamika Multi Finance Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 120,814 Infrastruktur (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo idAAA 119,290 (Persero) Tbk
PT XL Axiata Tbk Fitch AAA(idn) 108,530 PT XL Axiata Tbk
PT Mandiri Tunas Finance Pefindo idAAA 102,058 PT Mandiri Tunas Finance
PT Jasa Marga (Persero) Tbk Pefindo idAA 100,899 PT Jasa Marga (Persero) Tbk
PT Bank KB Bukopin Tbk Pefindo idAA 89,600 PT Bank KB Bukopin Tbk
PT Pegadaian Pefindo idAAA 89,200 PT Pegadaian
PT Pupuk Indonesia (Persero) Fitch AAA(idn) 76,002 PT Pupuk Indonesia (Persero)
PT Mora Telematika Indonesia Tbk Pefindo idA 58,140 PT Mora Telematika Indonesia Tbk
PT Adhi Karya (Persero) Tbk Pefindo idA- 50,574 PT Adhi Karya (Persero) Tbk
PT Bank Mandiri Taspen Pefindo idAAA 43,012 PT Bank Mandiri Taspen
PT Indonesia Infrastructure Finance Pefindo idAAA 14,819 PT Indonesia Infrastructure Finance
PT BRI Multifinance Indonesia Pefindo idAA 12,418 PT BRI Multifinance Indonesia
PT Bank CIMB Niaga Tbk Pefindo idAA 10,081 PT Bank CIMB Niaga Tbk
Halaman - 96 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1221
Page 635
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat (lanjutan) d. By rating (continued)
2023
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (continued)
Obligasi (lanjutan) Bonds (continued)
PT Kereta Api Indonesia (Persero) Pefindo idAAA 9,943 PT Kereta Api Indonesia (Persero)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan dan
Sulawesi Barat Pefindo idA+ 4,750 Sulawesi Barat
Lainnya Beragam/various Beragam/various 312,135 Others
Subtotal 5,373,190 Subtotal
27,013,129
Mata uang asing Foreign currencies
Reksadana - - 780,243 Mutual funds
Obligasi Bonds
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAAA 97,688 (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo idAAA 76,664 (Persero) Tbk
Bank of America Fitch AA 75,970 Bank of America
Wells Fargo Fitch AA- 73,260 Wells Fargo
Suntrust Bank Fitch BBB 72,577 Suntrust Bank
JP Morgan Chase Bank, N.A. Fitch AA 69,517 JPMorgan Chase Bank, N.A.
M&T Bank Corporation Fitch A 68,357 M&T Bank Corporation
The Huntington National Bank Fitch A- 67,254 The Huntington National Bank
PT Pertamina (Persero) Fitch BBB 64,829 PT Pertamina (Persero)
PT Pelabuhan Indonesia (Persero) Fitch BBB 62,055 PT Pelabuhan Indonesia (Persero)
Subtotal 728,171 Subtotal
1,508,414
Total nilai wajar pada penghasilan Total fair value through other
komprehensif lain 28,521,543 comprehensive income
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Obligasi Bonds
Intan Baruprana Finance - - 242,790 Intan Baruprana Finance
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 200,000 Infrastruktur (Persero)
PT Semen Indonesia (Persero) Tbk Pefindo idAA+ 100,000 PT Semen Indonesia (Persero) Tbk
Subtotal 542,790 Subtotal
Mata uang asing Foreign currencies
Obligasi Bonds
PT Bank Mandiri (Persero)Tbk Pefindo idAAA 61,525 PT Bank Mandiri (Persero) Tbk
Subtotal 61,525 Subtotal
Total biaya perolehan diamortisasi 604,315 Total amortised cost
Total efek-efek 37,407,680 Total marketable securities
Cadangan kerugian penurunan nilai (242,941) Allowance for impairment losses
Efek-efek - bersih 37,164,739 Marketable securities - net
Halaman - 97 - Page
1222 Menduniakan Bisnis Indonesia
Page 636
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat (lanjutan) d. By rating (continued)
2022
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Reksadana - - 5,374,735 Mutual funds
Obligasi Pefindo idAA - idAAA 1,029 Bonds
Obligasi subordinasi Beragam/Various Beragam/Various 6,109 Subordinated bonds
Efek lainnya Pefindo idAA+ - idAAA 1,742,286 Other securities
7,124,159
Mata uang asing Foreign currencies
Reksadana - - 50,126 Mutual funds
Obligasi - - 1,589 Bonds
51,715
Total nilai wajar melalui laba rugi 7,175,874 Total fair value through profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Reksadana - - 13,137,516 Mutual funds
Obligasi subordinasi Subordinated bonds
PT Bank Pan Indonesia Tbk Pefindo idA+ 243,595 PT Bank Pan Indonesia Tbk
PT Bank UOB Indonesia Fitch AA(idn) 206,468 PT Bank UOB Indonesia
PT Bank Mandiri (Persero)Tbk Pefindo idAA 76,222 PT Bank Mandiri (Persero) Tbk
PT Bank Pembangunan Daerah Jawa PT Bank Pembangunan Daerah
Barat dan Banten Tbk Pefindo idAAA 66,101 Jawa Barat dan Banten Tbk
PT Bank Maybank Indonesia Tbk Pefindo idAA 5,079 PT Bank Maybank Indonesia Tbk
Subtotal 597,465 Subtotal
Obligasi Bonds
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAAA 820,293 (Persero)
PT Sarana Multigriya PT Sarana Multigriya
Finansial (Persero) Fitch AAA(idn) 414,498 Finansial (Persero)
PT Hutama Karya (Persero) Pefindo idAA- 397,662 PT Hutama Karya (Persero)
PT Bank Mandiri (Persero)Tbk Pefindo idAAA 340,301 PT Bank Mandiri (Persero) Tbk
PT Adira Dinamika Multi Finance Tbk Pefindo idAAA 327,789 PT Adira Dinamika Multi Finance Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo idAAA 298,785 (Persero) Tbk
PT Permodalan Nasional Madani Pefindo idAA 269,163 PT Permodalan Nasional Madani
PT Bank Maybank Indonesia Tbk Pefindo idAAA 267,815 PT Bank Maybank Indonesia Tbk
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk Pefindo idAA+ 264,387 (Persero) Tbk
PT Semen Indonesia (Persero) Tbk Pefindo idAA+ 260,800 PT Semen Indonesia (Persero) Tbk
PT Indosat Tbk Pefindo idAAA 227,470 PT Indosat Tbk
PT Chandra Asri Petrochemical Tbk Pefindo idAA- 224,032 PT Chandra Asri Petrochemical Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 150,872 Infrastruktur (Persero)
PT Bank Pan Indonesia Tbk Pefindo idA+ 120,351 PT Bank Pan Indonesia Tbk
PT XL Axiata Tbk Fitch AAA(idn) 106,462 PT XL Axiata Tbk
PT Jasa Marga (Persero) Tbk Pefindo idAA 103,102 PT Jasa Marga (Persero) Tbk
PT Pegadaian Pefindo idAAA 95,593 PT Pegadaian
PT Bank KB Bukopin Tbk Pefindo idAAA 90,059 PT Bank KB Bukopin Tbk
PT Kereta Api Indonesia (Persero) Pefindo idAA+ 81,256 PT Kereta Api Indonesia (Persero)
PT Pupuk Indonesia (Persero) Fitch AAA(idn) 76,134 PT Pupuk Indonesia (Persero)
PT Astra Sedaya Finance Pefindo idAAA 70,490 PT Astra Sedaya Finance
PT Maybank Indonesia Finance Fitch AA+(idn) 70,100 PT Maybank Indonesia Finance
PT Mora Telematika Indonesia Tbk Pefindo idA+ 52,411 PT Mora Telematika Indonesia Tbk
PT Adhi Karya (Persero) Tbk Pefindo idA- 49,308 PT Adhi Karya (Persero) Tbk
PT Bank Mandiri Taspen Pefindo idAA+ 42,762 PT Bank Mandiri Taspen
PT Bank CIMB Niaga Tbk Pefindo idAAA 20,532 PT Bank CIMB Niaga Tbk
PT Telkom Indonesia (Persero) Tbk Pefindo idAAA 13,222 PT Telkom Indonesia (Persero) Tbk
PT BRI Multifinance Indonesia Pefindo idAA 12,345 PT BRI Multifinance Indonesia
Lembaga Pembiayaan Ekspor Lembaga Pembiayaan Ekspor
Indonesia Pefindo idAAA 7,205 Indonesia
Halaman - 98 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1223
Page 637
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
d. Berdasarkan peringkat (lanjutan) d. By rating (continued)
2022
Pemeringkat/ Peringkat/ Nilai tercatat/
Agencies Rating Carrying value
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain (lanjutan) comprehensive income (continued)
Rupiah (lanjutan) Rupiah (continued)
PT Bank Pembangunan Daerah PT Bank Pembangunan Daerah
Sulawesi Selatan dan Sulawesi Selatan
Sulawesi Barat Pefindo idA+ 4,746 dan Sulawesi Barat
Lainnya Beragam/various Beragam/various 297,105 Others
Subtotal 5,577,050 Subtotal
19,312,031
Mata uang asing Foreign currencies
Reksadana - - 788,105 Mutual funds
Sertifikat Bank Indonesia - - 77,838 Certificate of Bank Indonesia
Obligasi Bonds
PT Perusahaan Listrik Negara PT Perusahaan Listrik Negara
(Persero) Pefindo idAAA 96,130 (Persero)
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo idAAA 76,474 (Persero) Tbk
JPMorgan Chase Bank, N.A. Fitch BBB 75,210 JPMorgan Chase Bank, N.A.
Suntrust Bank S&P BB+ 73,158 Suntrust Bank
Bank of America Fitch BBB+ 71,951 Bank of America
The Huntington National Bank Fitch BB+ 70,800 The Huntington National Bank
M&T Bank Corporation S&P BBB+ 70,288 M&T Bank Corporation
Wells Fargo Fitch BBB 67,341 Wells Fargo
PT Pertamina (Persero) S&P BBB 63,308 PT Pertamina (Persero)
PT Pelabuhan Indonesia (Persero) S&P BBB 61,738 PT Pelabuhan Indonesia (Persero)
Subtotal 1,592,341 Subtotal
Total nilai wajar pada penghasilan Total fair value through other
komprehensif lain 20,904,372 comprehensive income
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Obligasi Bonds
Intan Baruprana Finance - - 246,493 Intan Baruprana Finance
PT Sarana Multi PT Sarana Multi
Infrastruktur (Persero) Pefindo idAAA 200,000 Infrastruktur (Persero)
PT Semen Indonesia (Persero) Tbk Pefindo idAA+ 100,000 PT Semen Indonesia (Persero) Tbk
PT Bank Syariah Indonesia Tbk Pefindo idAAA 1,000 PT Bank Syariah Indonesia Tbk
Efek lainnya Beragam/Various Beragam/Various 7,448 Other securities
Subtotal 554,941 Subtotal
Mata uang asing Foreign currencies
Obligasi Bonds
PT Bank KEB Hana Indonesia Fitch AAA 31,131 PT Bank KEB Hana Indonesia
Efek lainnya Beragam/Various Beragam/Various 136,433 Other securities
Subtotal 167,564 Subtotal
Total biaya perolehan diamortisasi 722,505 Total amortised cost
Total efek-efek 28,802,751 Total marketable securities
Cadangan kerugian penurunan nilai (246,668) Allowance for impairment losses
Efek-efek - bersih 28,556,083 Marketable securities - net
Halaman - 99 - Page
1224 Menduniakan Bisnis Indonesia
Page 638
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
e. Berdasarkan kolektibilitas sesuai Peraturan e. By Financial Service Authority Rule
OJK collectibility
2023 2022
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Lancar 36,873,566 (151) 28,268,598 (175) Current
Kurang lancar*) 291,324 - 287,660 - Substandard*)
Macet 242,790 (242,790) 246,493 (246,493) Loss
37,407,680 (242,941) 28,802,751 (246,668)
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada efek-efek dengan Allowance for impairment losses on marketable securities
klasifikasi nilai wajar melalui penghasilan komprehensif lain classified as fair value through other comprehensive
dicatat pada penghasilan komprehensif lain, karena nilai income is recorded in other comprehensive income,
tercatatnya disajikan sebesar nilai wajarnya. because the carrying value is presented at fair value.
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal 476,012 - 246,493 722,505 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 131,384 - (7,404) 123,980 originated or purchased
Pembayaran penuh (245,872) - 3,702 (242,170) Full repayment
361,524 - 242,791 604,315
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 20,592,749 311,623 - 20,904,372 Beginning balance
Pengukuran kembali bersih*) 7,587,526 (9) - 7,587,517 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 31,471 - - 31,471 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (656) (1,161) - (1,817) other movements
28,211,090 310,453 - 28,521,543
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan efek-efek Including in the net measurement is sales of marketable securities *)
Halaman - 100 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1225
Page 639
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal 6,004 - 250,048 256,052 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 470,008 - - 470,008 originated or purchased
Pembayaran penuh - - (3,555) (3,555) Full repayment
476,012 - 246,493 722,505
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 15,939,415 285,315 - 16,224,730 Beginning balance
Pengukuran kembali bersih*) 2,887,136 (16) - 2,887,120 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 2,339,323 - - 2,339,323 originated or purchased
Pembayaran penuh (624,666) - - (624,666) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 51,541 26,324 - 77,865 other movements
20,592,749 311,623 - 20,904,372
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan efek-efek Including in the net measurement is sales of marketable securities *)
Perubahan cadangan kerugian penurunan nilai Movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal 175 - 246,493 246,668 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 151 - - 151 originated or purchased
Pembayaran penuh (175) - (3,703) (3,878) Full repayment
151 - 242,790 242,941
Halaman - 101 - Page
1226 Menduniakan Bisnis Indonesia
Page 640
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai Movements in the allowance for impairment
adalah sebagai berikut: (lanjutan) losses are as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 2,852 3,258 - 6,110 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian**) (756) (709) - (1,465) loss allowance**)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli (203) - - (203) originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (2) (11) - (13) other movements
1,891 2,538 - 4,429
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada efek-efek dengan Allowance for impairment losses on marketable securities classified as
klasifikasi nilai wajar melalui penghasilan komprehensif lain fair value through other comprehensive income is recorded in other
dicatat pada penghasilan komprehensif lain, karena nilai comprehensive income, because the carrying value is presented at fair
tercatatnya disajikan sebesar nilai wajarnya. value.
ΎΎͿ ΎΎͿ
Termasuk di dalam pengukuran kembali bersih penyisihan kerugian Including in the net measurement of loss allowance, is sales of
adalah penjualan efek-efek marketable securities.
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Efek-efek yang diukur pada Marketable securities at
biaya perolehan diamortisasi amortised cost
Saldo awal - - 250,048 250,048 Beginning balance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 175 - - 175 originated or purchased
Pembayaran penuh - - (3,555) (3,555) Full repayment
175 - 246,493 246,668
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Efek-efek yang diukur pada nilai Marketable securities at fair
wajar melalui penghasilan value through other
komprehensif lain comprehensive income
Saldo awal 6,870 4,357 - 11,227 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian**) (6,380) (1,435) - (7,815) loss allowance**)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 3,993 - - 3,993 originated or purchased
Pembayaran penuh (1,672) - - (1,672) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 41 336 - 377 other movements
2,852 3,258 - 6,110
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada efek-efek dengan Allowance for impairment losses on marketable securities classified as
klasifikasi nilai wajar melalui penghasilan komprehensif lain fair value through other comprehensive income is recorded in other
dicatat pada penghasilan komprehensif lain, karena nilai comprehensive income, because the carrying value is presented at fair
tercatatnya disajikan sebesar nilai wajarnya. value.
ΎΎͿ ΎΎͿ
Termasuk di dalam pengukuran kembali bersih penyisihan kerugian Including in the net measurement of loss allowance, is sales of
adalah penjualan efek-efek marketable securities.
Halaman - 102 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1227
Page 641
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK (lanjutan) 8. MARKETABLE SECURITIES (continued)
f. Nilai tercatat bruto dan cadangan kerugian f. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses stated above is adequate.
telah memadai.
g. Tingkat suku bunga per tahun g. Annual interest rates
Dolar
Amerika Serikat/
United States
Rupiah Dollar
% %
Suku Bunga : Interest Rate:
2023 5.35 - 11.25 2.30 - 7.16 2023
2022 4.00 - 11.25 0.50 - 6.50 2022
9. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Rupiah Rupiah
Surat Keterangan Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 3,688,683 2,902,559 Letters of Credit
Wesel Ekspor 182,530 529,043 Export Bills
Tagihan lainnya: Other receivables:
- Open account financing dan Open account financing and -
Supply chain financing 8,832,690 11,207,612 Supply chain financing
12,703,903 14,639,214
Mata uang asing Foreign currencies
Wesel Ekspor 5,428,141 4,941,865 Export Bills
Surat Keterangan Berdokumen Domestic Documentary
Dalam Negeri (SKBDN) 81,085 - Letters of Credit
Tagihan lainnya: Other receivables:
- Open account financing dan Open account financing and -
Supply chain financing 799,271 771,519 Supply chain financing
- Tagihan transaksi L/C Sight 265,095 549,531 L/C Sight receivables -
6,573,592 6,262,915
Total 19,277,495 20,902,129 Total
Cadangan kerugian Allowance for
penurunan nilai (278,501) (172,909) impairment losses
18,998,994 20,729,220
Halaman - 103 - Page
1228 Menduniakan Bisnis Indonesia
Page 642
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian wesel ekspor dan tagihan lainnya Bills and other receivables based on
berdasarkan mata uang adalah sebagai currencies are as follows:
berikut:
2023 2022
Rupiah 12,703,903 14,639,214 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 5,599,710 5,759,400 United States Dollar
Yuan China 973,882 465,615 Chinese Yuan
Euro Eropa - 37,900 European Euro
6,573,592 6,262,915
Total 19,277,495 20,902,129 Total
Cadangan kerugian Allowance for
penurunan nilai (278,501) (172,909) impairment losses
18,998,994 20,729,220
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah 10,004,155 10,326,392 Rupiah
Mata uang asing 81,085 - Foreign currencies
Total pihak berelasi 10,085,240 10,326,392 Total related parties
Pihak ketiga Third parties
Mata uang asing 6,492,507 6,262,915 Foreign currencies
Rupiah 2,699,748 4,312,822 Rupiah
Total pihak ketiga 9,192,255 10,575,737 Total third parties
Total 19,277,495 20,902,129 Total
Cadangan kerugian Allowance for
penurunan nilai (278,501) (172,909) impairment losses
18,998,994 20,729,220
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority collectibility
OJK
2023 2022
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Lancar 19,277,495 (278,501) 20,848,683 (119,463) Current
Macet - - 53,446 (53,446) Loss
19,277,495 (278,501) 20,902,129 (172,909)
Halaman - 104 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1229
Page 643
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 20,102,299 746,384 53,446 20,902,129 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (7,246,852) 7,246,852 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - tidak Lifetime ECL not credit -
mengalami penurunan nilai 3,360,633 (3,360,633) - - -impaired
Pengukuran kembali bersih*) 15,597,649 (382,101) - 15,215,548 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 4,973,517 - - 4,973,517 originated or purchased
Pembayaran penuh (20,045,174) (1,714,325) - (21,759,499) Fully repayment
Hapus Buku - - (53,446) (53,446) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain 264,238 (264,992) - (754) other movements
17,006,310 2,271,185 - 19,277,495
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment*)
adalah pembayaran kembali
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 15,120,415 4,792,075 53,446 19,965,936 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (195,638) 195,638 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya – tidak Lifetime ECL not credit -
mengalami penurunan nilai 4,825,611 (4,825,611) - - -impaired
Pengukuran kembali bersih*) 19,441,781 2,239,990 - 21,681,771 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 7,064,582 68,623 - 7,133,205 originated or purchased
Pembayaran penuh (27,107,118) (1,736,634) - (28,843,752) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 952,666 12,303 - 964,969 other movements
20,102,299 746,384 53,446 20,902,129
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment and impact of
adalah pembayaran kembali dan dampak akuisisi acquisition*)
Halaman - 105 - Page
1230 Menduniakan Bisnis Indonesia
Page 644
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai Movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 108,650 10,813 53,446 172,909 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (16,990) 16,990 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 213,559 (213,559) - - -impaired
Pengukuran kembali bersih Net remeasurement
penyisihan kerugian (118,791) 420,407 - 301,616 of loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 32,619 - - 32,619 originated or purchased
Pembayaran penuh (132,823) (42,702) - (175,525) Fully repayment
Hapus buku - - (53,446) (53,446) Write-off
Valuta asing dan Foreign exchange and
perubahan lain 900 (572) - 328 other movements
87,124 191,377 - 278,501
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Wesel ekspor dan
tagihan lainnya Bill and other receivables
Saldo awal 103,823 245,349 53,446 402,618 Beginning balance
Pengalihan dari Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,688) 1,688 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 301,888 (301,888) - - -impaired
Pengukuran kembali bersih Net remeasurement
penyisihan kerugian*) (192,491) 135,767 - (56,724) of loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 56,707 786 - 57,493 originated or purchased
Pembayaran penuh (148,554) (88,117) - (236,671) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (11,035) 17,228 - 6,193 other movements
108,650 10,813 53,446 172,909
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is impact of
kerugian, adalah dampak akuisisi acquisition*)
Halaman - 106 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1231
Page 645
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. WESEL EKSPOR DAN TAGIHAN LAINNYA 9. BILLS AND OTHER RECEIVABLES (continued)
(lanjutan)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Manajemen berpendapat bahwa jumlah Management believes that the above
cadangan kerugian penurunan nilai diatas allowance for impairment losses is adequate.
telah memadai.
e. Tingkat suku bunga per tahun e. Annual interest rates
Dolar
Amerika Serikat/
United States Euro Eropa/ Yuan China/
Rupiah Dollar European Euro Chinese Yuan
% % % %
Bunga kontrak Contractual rates
2023 0.00 - 11.25 0.00 - 8.41 - 0.00 2023
2022 4.13 - 10.00 1.00 - 8.90 2.65 - 3.75 2.08 - 3.50 2022
10. TAGIHAN AKSEPTASI 10. ACCEPTANCE RECEIVABLES
a. Berdasarkan pihak dan mata uang a. By party and currency
2023 2022
Rupiah Rupiah
Debitur non-bank 9,444,839 11,357,348 Non-bank debtors
Bank 158,993 161,579 Banks
9,603,832 11,518,927
Mata uang asing Foreign currencies
Debitur non-bank 7,906,334 8,412,891 Non-bank debtors
Bank 58,509 82,410 Banks
7,964,843 8,495,301
Total 17,568,675 20,014,228 Total
Cadangan kerugian Allowance for
penurunan nilai (477,481) (1,102,385) impairment losses
17,091,194 18,911,843
Perincian tagihan akseptasi berdasarkan mata Acceptance receivables based on currencies
uang adalah sebagai berikut: are as follows:
2023 2022
Rupiah 9,603,832 11,518,927 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 7,789,126 8,064,042 United States Dollar
Euro Eropa 68,878 288,198 European Euro
Pound Sterling Inggris 41,205 58,873 Great Britain Pound Sterling
Yuan China 39,610 27,797 Chinese Yuan
Yen Jepang 19,698 23,488 Japanese Yen
Dolar Singapura 4,259 23,484 Singapore Dollar
Dolar Australia 1,729 6,660 Australian Dollar
Franc Swiss 338 2,759 Swiss Franc
7,964,843 8,495,301
Total 17,568,675 20,014,228 Total
Cadangan kerugian Allowance for
penurunan nilai (477,481) (1,102,385) impairment losses
17,091,194 18,911,843
Halaman - 107 - Page
1232 Menduniakan Bisnis Indonesia
Page 646
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 AKSEPTASI (lanjutan) 10. ACCEPTANCE RECEIVABLES (continued)
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah 2,949,903 2,386,383 Rupiah
Mata uang asing 209,052 2,279,213 Foreign currencies
Total pihak berelasi 3,158,955 4,665,596 Total related parties
Pihak ketiga Third parties
Rupiah 6,653,929 9,132,544 Rupiah
Mata uang asing 7,755,791 6,216,088 Foreign currencies
Total pihak ketiga 14,409,720 15,348,632 Total third parties
Total 17,568,675 20,014,228 Total
Cadangan kerugian Allowance for
penurunan nilai (477,481) (1,102,385) impairment losses
17,091,194 18,911,843
c. Berdasarkan kolektibilitas sesuai Peraturan c. By Financial Service Authority Rule
OJK collectibility
2023 2022
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Pokok/ Allowance for Pokok/ Allowance for
Principal impairment losses Principal impairment losses
Lancar 17,568,675 (477,481) 19,461,562 (600,251) Current
Dalam perhatian khusus - - 552,666 (502,134) Special mention
17,568,675 (477,481) 20,014,228 (1,102,385)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
2023
Kerugian kredit
ekspektasian Kerugian kredit
sepanjang ekspektasian
umurnya - sepanjang
Kerugian kredit tidak umurnya -
kredit memburuk/ kredit
ekspektasian Lifetime ECL memburuk/
12 bulan/12- Not Credit- Lifetime ECL
month ECL impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 13,461,588 6,014,626 538,014 20,014,228 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (781,385) 781,385 - - 12-month ECL -
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit
kredit tidak memburuk 529,257 (529,257) - - impaired
Pengalihan dari/ke
kerugian kredit ekspektasian Transfer from/to
sepanjang umurnya - Lifetime ECL credit -
kredit memburuk - bersih - (14,652) 14,652 - - impaired - net
Pengukuran kembali bersih*) 17,824,338 2,469,141 35,348 20,328,827 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,440,364 15,656 - 1,456,020 originated or purchased
Pembayaran penuh (19,449,990) (4,174,991) (576,434) (24,201,415) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (26,667) 9,262 (11,580) (28,985) other movements
12,997,505 4,571,170 - 17,568,675
*) Termasuk di dalam pengukuran kembali Including in the net remeasurement is repayment *)
adalah pembayaran kembali.
Halaman - 108 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1233
Page 647
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 AKSEPTASI (lanjutan) 10. ACCEPTANCE RECEIVABLES (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2022
Kerugian kredit
ekspektasian Kerugian kredit
sepanjang ekspektasian
umurnya - sepanjang
Kerugian kredit tidak umurnya -
kredit memburuk/ kredit
ekspektasian Lifetime ECL memburuk/
12 bulan/12- Not Credit- Lifetime ECL
month ECL impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 12,446,412 7,934,724 1,176,304 21,557,440 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,765,540) 1,765,540 - - 12-month ECL -
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit
kredit tidak memburuk 1,204,784 (1,204,784) - - impaired
Pengalihan dari/ke
kerugian kredit ekspektasian Transfer from/to
sepanjang umurnya - Lifetime ECL credit -
kredit memburuk - bersih - (171,260) 171,260 - - impaired - net
Pengukuran kembali bersih*) 15,209,779 3,686,572 943,709 19,840,060 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 7,995,865 174,892 - 8,170,757 originated or purchased
Pembayaran penuh (22,173,594) (6,220,193) (1,796,975) (30,190,762) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 543,882 49,135 43,716 636,733 other movements
13,461,588 6,014,626 538,014 20,014,228
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment and impact of
adalah pembayaran kembali dan dampak akuisisi acquisition*)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 37,193 566,623 498,569 1,102,385 Beginning balance
Pengalihan dari: Transfer to:
- Kerugian kredit ekspektasian
12 bulan (3,815) 3,815 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not-
kredit tidak memburuk 15,155 (15,155) - - credit impaired
Pengalihan dari/ke
Kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to
kredit memburuk - (3,297) 3,297 - lifetime ECL credit-impaired
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian 52,628 293,976 17,379 363,983 loss allowance
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 3,903 592 - 4,495 originated or purchased
Pembayaran penuh (63,201) (406,827) (507,665) (977,693) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (314) (3,795) (11,580) (15,689) other movements
41,549 435,932 - 477,481
Halaman - 109 - Page
1234 Menduniakan Bisnis Indonesia
Page 648
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 AKSEPTASI (lanjutan) 10. ACCEPTANCE RECEIVABLES (continued)
d. Nilai tercatat bruto dan cadangan kerugian d. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Tagihan akseptasi Acceptance receivables
Saldo awal 38,123 753,472 223,078 1,014,673 Beginning balance
Pengalihan dari: Transfer to:
- Kerugian kredit ekspektasian
12 bulan (7,838) 7,838 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya – Lifetime ECL credit -
kredit tidak memburuk 47,140 (47,140) - - -not impaired
Pengalihan dari/ke
Kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to
kredit memburuk - (136,495) 136,495 - lifetime ECL credit-impaired
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 7,703 1,177,451 571,703 1,756,857 loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 9,560 31,445 - 41,005 originated or purchased
Pembayaran penuh (58,620) (1,226,061) (452,002) (1,736,683) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 1,125 6,113 19,295 26,533 other movements
37,193 566,623 498,569 1,102,385
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is impact of
kerugian, adalah dampak akuisisi acquisition*)
Manajemen berpendapat bahwa jumlah Management believes that the above
cadangan kerugian penurunan nilai diatas allowance for impairment losses is adequate.
telah memadai.
e. Tingkat suku bunga per tahun e. Annual interest rates
Dolar
Dolar Singapura/ Amerika Serikat/
Singapore United States Yuan China/
Dollar Dollar Chinese Yuan
% % %
Suku Bunga : Interest Rate:
2023 - 0.00 - 8.41 - 2023
2022 0.00 - 2.75 0.00 - 7.34 0.00 - 3.82 2022
Halaman - 110 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1235
Page 649
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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
Dalam melakukan usaha bisnis, BNI melakukan In the normal course of business, BNI enters into
transaksi instrumen keuangan derivatif seperti transactions involving derivative financial
kontrak berjangka mata uang asing, swap mata instruments such as foreign currency forward
uang asing, swap atas suku bunga dan transaksi contracts, currency swaps, interest rate swaps and
spot untuk keperluan pembiayaan, perdagangan spot transactions for financing, trading and hedging
dan lindung nilai. purposes.
a. Berdasarkan jenis dan mata uang a. By type and currency
2023
Jumlah nosional Nilai wajar/Fair values
mata uang asing
(jumlah penuh)/
Notional amount Tagihan Liabilitas
in foreign derivatif/ derivatif/
currency Derivative Derivative
Instrumen (full amount) receivables payables Instruments
Terkait Nilai Tukar Exchange Rate Related
Kontrak berjangka - beli Forward contract - buy
CNY 416,972,397 7,084 - CNY
USD 543,853,761 3,039 (78,127) USD
Kontrak berjangka - jual Forward contract - sell
CNY 102,000,000 19 - CNY
EUR 4,000,000 - (988) EUR
USD 246,529,197 38,242 (7,255) USD
Swap mata uang asing - beli Foreign currency swaps - buy
EUR 46,764 18 - EUR
JPY 27,529,802,340 72,213 (929) JPY
SGD 15,000,000 969 - SGD
USD 968,073,582 11,349 (198,979) USD
Swap mata uang asing - jual Foreign currency swaps - sell
AUD 11,000,000 270 (50) AUD
EUR 85,959,000 1,228 (16,180) EUR
GBP 15,000,000 294 (1,447) GBP
SGD 88,844,400 8,123 (238) SGD
USD 1,328,878,993 300,017 (6,393) USD
Spot mata uang asing - beli Foreign currency spots - buy
AUD 40,800,000 - (825) AUD
EUR 16,500,000 - (783) EUR
GBP 3,250,000 - (281) GBP
USD 198,539,729 956 (4,759) USD
Spot mata uang asing - jual Foreign currency spots - sell
AUD 35,064,185 482 (40) AUD
EUR 9,900,000 337 - EUR
USD 197,070,000 3,871 (834) USD
Terkait Nilai Tukar dan Suku Bunga Exchange and Interest Rate Related
Swap atas suku bunga Interest rate swap
USD 530,138,055 356,400 (321,987) USD
Swap mata uang asing Cross currency swaps and
dan suku bunga interest rate
USD 776,376,200 157,150 (109,419) USD
Risk Free Rate Risk Free Rate
IDR 1,000,000,000,000 11,408 (4,080) IDR
USD 350,398,400 22,208 (56,868) USD
995,677 (810,462)
Halaman - 111 - Page
1236 Menduniakan Bisnis Indonesia
Page 650
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
2022
Jumlah nosional Nilai wajar/Fair values
mata uang asing
(jumlah penuh)/
Notional amount Tagihan Liabilitas
in foreign derivatif/ derivatif/
currency Derivative Derivative
Instrumen (full amount) receivables payables Instruments
Terkait Nilai Tukar Exchange Rate Related
Kontrak berjangka - beli Forward contract - buy
EUR 9,166,660 1,458 - EUR
USD 13,933,623 146 (2,386) USD
Kontrak berjangka - jual Forward contract - sell
EUR 8,519,286 - (322) EUR
USD 213,878,959 16,783 (11,858) USD
Swap mata uang asing - beli Foreign currency swaps - buy
EUR 241,427,287 22,520 (4,575) EUR
USD 1,144,587,000 14,444 (54,680) USD
Swap mata uang asing - jual Foreign currency swaps - sell
AUD 7,000,000 - (538) AUD
EUR 234,112,280 4,790 (35,280) EUR
GBP 10,000,000 - (369) GBP
USD 2,073,075,398 126,318 (268,500) USD
Spot mata uang asing - beli Foreign currency spots - buy
AUD 250,000 21 - AUD
EUR 3,200,000 139 - EUR
GBP 171,000 7 - GBP
USD 152,940,000 18 (14,341) USD
Spot mata uang asing - jual Foreign currency spots - sell
EUR 1,350,000 1 (1) EUR
USD 162,680,000 14,764 (65) USD
Terkait Nilai Tukar dan Suku Bunga Exchange and Interest Rate Related
Swap atas suku bunga Interest rate swap
USD 668,026,229 378,399 (366,427) USD
Swap mata uang asing Cross currency swaps and
dan suku bunga interest rate
USD 436,345,780 97,113 (13,547) USD
Risk Free Rate Risk Free Rate
USD 110,874,000 8,316 (2,242) USD
685,237 (775,131)
b. Berdasarkan hubungan b. By relationship
2023 2022
Tagihan derivatif Derivatives receivables
Pihak berelasi Related parties
Mata uang asing 37,939 4,189 Foreign currencies
Pihak ketiga Third parties
Rupiah 11,407 - Rupiah
Mata uang asing 946,331 681,048 Foreign currencies
Total 995,677 685,237 Total
Liabilitas derivatif Derivatives payables
Pihak berelasi Related parties
Mata uang asing (136,138) (118,439) Foreign currencies
Pihak ketiga Third parties
Rupiah (4,080) - Rupiah
Mata uang asing (670,244) (656,692) Foreign currencies
Total (810,462) (775,131) Total
Berdasarkan hasil penelaahan dan evaluasi Based on the Bank’s management review and
manajemen Bank, seluruh tagihan derivatif pada evaluation, all derivative receivables as of
tanggal 31 Desember 2023 dan 2022 digolongkan 31 December 2023 and 2022 are classified as
lancar. current.
Halaman - 112 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1237
Page 651
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN 12. LOANS
Informasi mengenai pinjaman yang diberikan Information related to loans to related parties are
kepada pihak-pihak berelasi diungkapkan pada disclosed in Note 46i.
Catatan 46i.
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Rupiah Rupiah
Modal kerja 287,568,933 271,030,818 Working capital
Konsumen 123,294,534 106,182,759 Consumer
Investasi 92,160,057 109,402,254 Investment
Sindikasi 55,902,345 26,753,804 Syndicated
Karyawan 3,633,329 4,148,178 Employee
Program pemerintah 31,380 69,576 Government programs
562,590,578 517,587,389
Mata uang asing Foreign currencies
Modal kerja 65,317,028 79,593,302 Working capital
Sindikasi 41,697,818 21,325,289 Syndicated
Investasi 25,455,452 27,657,249 Investment
Konsumen 22,480 21,876 Consumer
Karyawan 1,413 3,208 Employee
132,494,191 128,600,924
Total 695,084,769 646,188,313 Total
Cadangan kerugian Allowance for
penurunan nilai (47,158,131) (50,333,988) impairment losses
647,926,638 595,854,325
Perincian pinjaman yang diberikan Loans based on currencies are as follows:
berdasarkan mata uang adalah sebagai
berikut:
2023 2022
Rupiah 562,590,578 517,587,389 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 129,252,588 125,582,725 United States Dollar
Dolar Singapura 1,057,784 1,064,568 Singapore Dollar
Yen Jepang 985,505 871,699 Japanese Yen
Euro Eropa 580,870 375,844 European Euro
Won Korea Selatan 362,538 383,459 South Korean Won
Dolar Hong Kong 229,647 240,859 Hong Kong Dollar
Yuan China 16,794 80,328 Chinese Yuan
Pound Sterling Inggris 8,465 1,442 Great Britain Pound Sterling
132,494,191 128,600,924
Total 695,084,769 646,188,313 Total
Cadangan kerugian Allowance for
penurunan nilai (47,158,131) (50,333,988) impairment losses
647,926,638 595,854,325
Halaman - 113 - Page
1238 Menduniakan Bisnis Indonesia
Page 652
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah Rupiah
Modal kerja 65,634,971 54,430,750 Working capital
Sindikasi 33,020,748 21,368,528 Syndicated
Investasi 7,524,152 12,117,953 Investment
Karyawan 156,873 95,832 Employee
Konsumen 77,226 99,266 Consumer
106,413,970 88,112,329
Mata uang asing Foreign currencies
Modal kerja 15,286,941 13,554,527 Working capital
Sindikasi 4,514,580 2,829,526 Syndicated
Investasi 143,829 229,779 Investment
19,945,350 16,613,832
Total pihak berelasi 126,359,320 104,726,161 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Modal kerja 221,933,962 216,600,068 Working capital
Konsumen 123,217,308 106,083,493 Consumer
Investasi 84,635,905 97,284,301 Investment
Sindikasi 22,881,597 5,385,276 Syndicated
Karyawan 3,476,456 4,052,346 Employee
Program pemerintah 31,380 69,576 Government programs
456,176,608 429,475,060
Mata uang asing Foreign currencies
Modal kerja 50,030,087 66,038,775 Working capital
Sindikasi 37,183,238 18,495,763 Syndicated
Investasi 25,311,623 27,427,470 Investment
Konsumen 22,480 21,876 Consumer
Karyawan 1,413 3,208 Employee
112,548,841 111,987,092
Total pihak ketiga 568,725,449 541,462,152 Total third parties
Total 695,084,769 646,188,313 Total
Cadangan kerugian Allowance for
penurunan nilai (47,158,131) (50,333,988) impairment losses
647,926,638 595,854,325
c. Berdasarkan sektor ekonomi c. By economic sector
2023 2022
Rupiah Rupiah
Perdagangan, restoran dan hotel 121,206,489 104,637,587 Trading, restaurants and hotels
Perindustrian 81,766,078 81,954,469 Manufacturing
Konstruksi 54,008,973 55,478,551 Construction
Pertanian 53,853,092 54,047,523 Agriculture
Jasa dunia usaha 42,996,948 38,243,520 Business services
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 36,666,225 32,305,905 and communications
Pertambangan 18,543,179 12,306,796 Mining
Jasa pelayanan sosial 11,769,861 20,884,627 Social services
Listrik, gas dan air 10,031,119 6,566,661 Electricity, gas and water
Lain-lain 131,748,614 111,161,750 Others
562,590,578 517,587,389
Halaman - 114 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1239
Page 653
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
c. Berdasarkan sektor ekonomi (lanjutan) c. By economic sector (continued)
2023 2022
Mata uang asing Foreign currencies
Perindustrian 55,895,697 51,941,051 Manufacturing
Pertambangan 30,399,528 26,755,968 Mining
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 12,605,182 12,656,468 and communications
Listrik, gas dan air 11,509,631 15,506,567 Electricity, gas and water
Perdagangan, restoran dan hotel 9,220,949 5,115,132 Trading, restaurants and hotels
Jasa dunia usaha 4,191,627 8,909,291 Business services
Jasa pelayanan sosial 2,660,966 2,354,880 Social services
Pertanian 2,585,254 3,083,110 Agriculture
Konstruksi 435,206 386,260 Construction
Lain-lain 2,990,151 1,892,197 Others
132,494,191 128,600,924
Total 695,084,769 646,188,313 Total
Cadangan kerugian Allowance for
penurunan nilai (47,158,131) (50,333,988) impairment losses
647,926,638 595,854,325
d. Berdasarkan penilaian secara kolektif dan d. By assessment as collective and
individual individual
2023 2022
Pokok Principal
Individual 77,708,689 78,111,198 Individual
Kolektif 617,376,080 568,077,115 Collective
695,084,769 646,188,313
Cadangan kerugian Allowance for
penurunan nilai impairment losses
Individual (36,820,861) (40,865,811) Individual
Kolektif (10,337,270) (9,468,177) Collective
(47,158,131) (50,333,988)
647,926,638 595,854,325
e. Berdasarkan kolektibilitas sesuai Peraturan e. By Financial Service Authority Rule
OJK collectibility
2023 2022
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Pokok/ impairment Pokok/ impairment
Principal losses Principal losses
Lancar 646,348,458 (15,011,241) 605,231,569 (20,266,721) Current
Dalam perhatian khusus 33,900,760 (21,536,797) 22,795,246 (15,101,672) Special mention
Kurang lancar 2,954,368 (1,989,252) 3,123,399 (2,687,594) Substandard
Diragukan 2,822,349 (1,994,520) 1,470,672 (1,004,969) Doubtful
Macet 9,058,834 (6,626,321) 13,567,427 (11,273,032) Loss
695,084,769 (47,158,131) 646,188,313 (50,333,988)
Halaman - 115 - Page
1240 Menduniakan Bisnis Indonesia
Page 654
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
f. Pinjaman bermasalah dan cadangan f. Non-performing loans and allowance for
kerugian penurunan nilai berdasarkan impairment losses by economic sector
sektor ekonomi
2023 2022
Cadangan Cadangan
kerugian kerugian
penurunan nilai/ penurunan nilai/
Allowance for Allowance for
Pokok/ impairment Pokok/ impairment
Principal losses Principal losses
Perdagangan, Trading, restaurants
restoran dan hotel 3,764,179 (2,467,235) 5,264,399 (4,176,031) and hotels
Perindustrian 3,489,493 (2,548,143) 5,184,920 (4,697,358) Manufacturing
Jasa dunia usaha 1,711,936 (1,438,661) 1,331,615 (1,193,454) Business services
Konstruksi 853,233 (614,290) 2,004,663 (1,629,482) Construction
Pertanian 852,957 (485,270) 702,214 (540,248) Agriculture
Pertambangan 785,105 (674,164) 525,029 (458,641) Mining
Pengangkutan, pergudangan Transportation, warehousing
dan komunikasi 656,816 (507,106) 690,864 (547,576) and communications
Jasa pelayanan sosial 286,902 (158,832) 292,448 (183,871) Social services
Listrik, gas dan air 236,446 (227,038) 240,675 (239,757) Electricity, gas and water
Lain-lain 2,198,484 (1,489,354) 1,924,671 (1,299,177) Others
14,835,551 (10,610,093) 18,161,498 (14,965,595)
Rasio kredit bermasalah BNI dan Entitas Anak The non-performing loans ratio of BNI
secara gross (sebelum dikurangi cadangan and Subsidiaries on a gross basis (before
kerugian penurunan nilai) sesuai dengan deducting the allowance for impairment
peraturan OJK yang berlaku pada tanggal losses) in accordance with the OJK
31 Desember 2023 dan 2022 masing-masing regulation as of 31 December 2023 and
sebesar 2,13% dan 2,81% (rasio untuk BNI 2022 were 2.13% and 2.81%, respectively (the
saja 2,14% dan 2,81% masing-masing pada ratios for BNI only were 2.14% and 2.81% as
tanggal 31 Desember 2023 dan 2022), of 31 December 2023 and 2022, respectively),
sedangkan rasio kredit bermasalah BNI dan while the non-performing loans ratio of BNI
Entitas Anak secara neto pada tanggal and Subsidiaries on a net basis as of
31 Desember 2023 dan 2022 masing-masing 31 December 2023 and 2022 were 0.61% and
sebesar 0,61% dan 0,49% (rasio untuk BNI 0.49%, respectively (the ratios for BNI only
saja 0,61% dan 0,49% masing-masing pada were 0.61% and 0.49% as of 31 December
tanggal 31 Desember 2023 dan 2022). 2023 and 2022, respectively).
g. Tingkat suku bunga per tahun g. Annual interest rates
Dolar
Amerika Serikat/
United States Yuan Cina/ Yen Jepang/
Rupiah*) Dollar Chinese Yuan Japanese Yen
% % % %
Bunga kontrak Contractual rates
2023 0.00 - 26.62 0.00 - 11.18 6.00 - 6.00 0.50 - 3.51 2023
2022 0.10 - 26.62 0.10 - 13.13 4.75 - 6.50 0.50 - 5.00 2022
Bunga efektif Effective interest rate
2023 0.00 - 27.00 0.10 - 11.18 5.00 - 6.00 0.50 - 4.37 2023
2022 0.00 - 27.00 0.10 - 15.00 4.75 - 6.50 0.50 - 5.00 2022
*) Tidak termasuk dalam tingkat suku bunga kontrak dan *) Not included in the contractual interest rates and
suku bunga efektif diatas adalah suku bunga dari effective interest rate above are the interest rate from
transaksi Paylater untuk tanggal 31 Desember 2023 Paylater transactions as of 31 December 2023 and
dan 2022, keduanya sebesar 17,98% - 51,48%. 2022, both are 17.98% - 51.48%.
*) Other restructuring schemes mainly includes additions
of loan facilities, debt settlement agreements (PPH)
and Interest Balloon Payments (IBP).
Halaman - 116 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1241
Page 655
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
h. Pinjaman yang direstrukturisasi h. Restructured loans
Berikut ini adalah jenis dan jumlah kredit yang Below are the types and amounts of
telah direstrukturisasi per 31 Desember 2023 restructured loans as of 31 December 2023
dan 2022: and 2022:
2023 2022
Perpanjangan jangka waktu 25,939,841 26,100,325 Extension of loan maturity dates
Penurunan suku bunga kredit 23,729,178 27,824,140 Reduction of interest rates
Lainnya*) 26,121,994 38,134,764 Others*)
75,791,013 92,059,229
*) Program restrukturisasi lain-lain terutama terdiri dari *) Other restructuring schemes mainly includes additions
penambahan fasilitas kredit, Perjanjian Penyelesaian of loan facilities, debt settlement agreements (PPH)
Hutang (PPH) dan Interest Balloon Payments (IBP). and Interest Balloon Payments (IBP).
Jumlah kredit yang telah direstrukturisasi dan The total of restructured loans that are
dalam kategori kredit bermasalah pada tanggal categorised as non-performing loan amounted
31 Desember 2023 dan 2022 adalah masing- to Rp5,428,100 and Rp10,192,217 as of
masing sebesar Rp5.428.100 dan 31 December 2023 and 2022, respectively.
Rp10.192.217.
BNI telah melakukan restrukturisasi kredit BNI has undertaken credit restructuring for
untuk debitur yang terdampak pandemi Covid- debtors affected by the Covid-19 pandemic in
19 sesuai dengan Peraturan Otoritas Jasa accordance with Financial Services Authority
Keuangan No.17/POJK.03/2021 (POJK Regulation No. 17/POJK.03/2021 (POJK
17/2021) tentang Perubahan Kedua Atas 17/2021) on the Second Amendment to
Peraturan Otoritas Jasa Keuangan Nomor Financial Services Authority Regulation No.
11/POJK.03/2020 Tentang Stimulus 11/POJK.03/2020 Concerning National
Perekonomian Nasional Sebagai Kebijakan Economic Stimulus as a Countercyclical Policy
Countercyclical Dampak Penyebaran Impacting the Spread of Covid-19. This
Coronavirus Disease 2019, dimana peraturan regulation has been extended until 31 March
tersebut diperpanjang sampai dengan 31 2024, as communicated in the Financial
Maret 2024 melalui Siaran Pers OJK No. SP Services Authority Press Release No. SP
85/DHMS/OJK/XI/2022 tanggal 28 November 85/DHMS/OJK/XI/2022 dated 28 November
2022 tentang Perpanjangan Kebijakan 2022, regarding the Extension of Credit
Restrukturisasi Kredit dan Pembiayaan secara Restructuring Policies in a Targeted and
Targeted dan Sektoral Atasi Dampak Lanjutan Sectoral to address ongoing impacts of the
Pandemi Covid-19. Covid-19 pandemic.
i. Pinjaman sindikasi i. Syndicated loans
Pinjaman sindikasi merupakan pinjaman yang Syndicated loans represent loans provided to
diberikan kepada debitur berdasarkan debtors based on syndication agreements with
perjanjian pembiayaan bersama dengan bank- other banks.
bank lain.
Keikutsertaan Grup dalam pinjaman sindikasi Group participation in syndicated loans with
dengan bank-bank lain adalah sebesar other banks amounted to Rp97,600,163 and
Rp97.600.163 dan Rp48.079.093 masing- Rp48,079,093 as of 31 December 2023 and
masing pada tanggal 31 Desember 2023 dan 2022, respectively.
2022.
Halaman - 117 - Page
1242 Menduniakan Bisnis Indonesia
Page 656
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
i. Pinjaman sindikasi (lanjutan) i. Syndicated loans (continued)
Persentase bagian BNI dalam pinjaman BNI’s percentage shares in syndicated loans,
sindikasi, dimana BNI bertindak sebagai in which BNI acts as the lead arranger, is as
pimpinan sindikasi adalah sebagai berikut follows:
2023 2022
% Partisipasi 5.04% - 100.00% 5.04% - 83.30% % Participation
Keikutsertaan BNI dalam pinjaman sindikasi, BNI’s participation in syndicated loans, in
dimana BNI bertindak sebagai anggota which BNI acts as the syndication member, is
sindikasi adalah sebagai berikut: as follows:
2023 2022
% Partisipasi 0.13% - 50.00% 0.01% - 50.00% % Participation
j. Nilai tercatat bruto dan cadangan kerugian j. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 548,586,079 64,916,819 32,685,415 646,188,313 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (50,507,361) 50,507,361 - - 12-month ECL-
- Kerugian kredit ekspektasian
Sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 27,382,099 (27,382,099) - - -impaired
Pengalihan dari/ke kerugian
kredit ekspektasian sepanjang Transfer from/to
umurnya - kredit lifetime ECL credit
memburuk - bersih (379,605) (14,142,760) 14,522,365 - impaired - net
Pengukuran kembali bersih*) (84,580,425) (29,367,056) (3,536,324) (117,483,805) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 307,227,911 30,794,438 4,363,091 342,385,440 originated or purchased
Pembayaran penuh (154,760,114) (4,339,928) (1,831,940) (160,931,982) Fully repayment
Penghapusbukuan (8,904) (108,015) (14,273,418) (14,390,337) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain (709,396) 389,192 (362,656) (682,860) other movements
592,250,284 71,267,952 31,566,533 695,084,769
*) Termasuk di dalam pengukuran kembali bersih Including in the net remeasurement is repayment *)
adalah pembayaran kembali.
Halaman - 118 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1243
Page 657
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
j. Nilai tercatat bruto dan cadangan kerugian j. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 457,917,664 93,256,903 31,261,663 582,436,230 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (40,429,326) 40,429,326 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 50,547,835 (50,547,835) - - -impaired
Pengalihan dari/ke kerugian
kredit ekspektasian sepanjang Transfer from/to
umurnya - kredit lifetime ECL credit
memburuk - bersih (175,518) (14,591,391) 14,766,909 - impaired - net
Pengukuran kembali bersih*) (97,065,722) (15,154,675) (2,908,989) (115,129,386) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 301,399,637 17,362,538 2,938,469 321,700,644 originated or purchased
Pembayaran penuh (132,294,503) (7,828,708) (1,095,683) (141,218,894) Fully repayment
Modifikasi arus kas kontraktual Modification of contractual
pinjaman yang diberikan - - (2,071,927) (2,071,927) cash flows of loans
Penghapusbukuan (27,004) (53,295) (10,803,333) (10,883,632) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain 8,713,016 2,043,956 598,306 11,355,278 other movements
548,586,079 64,916,819 32,685,415 646,188,313
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net remeasurement is repayment and impact of acquisition*)
kembali dan dampak akuisisi
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 4,126,973 19,560,944 26,646,071 50,333,988 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,521,043) 1,521,043 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 3,096,988 (3,096,988) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to:
kredit memburuk - bersih 589,319 (5,046,193) 4,456,874 - Lifetime ECL credit-impaired -
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (2,551,411) 2,233,912 6,524,986 6,207,487 loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,455,725 5,529,000 2,494,908 9,479,633 originated or purchased
Pembayaran penuh (1,062,757) (1,605,474) (1,672,425) (4,340,656) Fully repayment
Penghapusbukuan (8,904) (108,015) (14,273,418) (14,390,337) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain (8,034) 90,294 (214,244) (131,984) other movements
4,116,856 19,078,523 23,962,752 47,158,131
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is repayment *)
kerugian, adalah pembayaran kembali.
Halaman - 119 - Page
1244 Menduniakan Bisnis Indonesia
Page 658
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
j. Nilai tercatat bruto dan cadangan kerugian j. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Pinjaman yang diberikan Loans
Saldo awal 4,139,156 22,193,319 23,962,411 50,294,886 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,166,868) 1,166,868 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 6,300,543 (6,300,543) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to:
kredit memburuk - bersih 668,840 (7,647,936) 6,979,096 - Lifetime ECL credit-impaired -
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (6,121,523) 4,971,009 3,977,082 2,826,568 loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,938,095 5,549,696 2,536,244 10,024,035 originated or purchased
Pembayaran penuh (1,641,601) (915,350) (450,888) (3,007,839) Fully repayment
Penghapusbukuan (27,004) (53,295) (10,803,333) (10,883,632) Write-offs
Penerimaan kembali aset
keuangan yang telah Recoveries of amounts
dihapusbukukan - - 677,678 677,678 previously written off
Valuta asing dan Foreign exchange and
perubahan lain 37,335 597,176 (232,219) 402,292 other movements
4,126,973 19,560,944 26,646,071 50,333,988
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is repayment
kerugian, adalah pembayaran kembali dan dampak akuisisi and impact of acquisition*)
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses above is adequate.
telah memadai.
k. Kredit dihapusbukukan k. Loans written off
Kredit yang telah dihapusbukukan oleh BNI The loans written off by BNI are recorded as
dicatat sebagai kredit ekstra-komtabel di extra-comptable in the administrative account.
dalam rekening administratif.
l. Fasilitas pembiayaan dengan perusahaan l. Financing arrangements with multi-finance
pembiayaan companies
BNI memiliki perjanjian pembiayaan dengan BNI has financing arrangements with several
beberapa lembaga pembiayaan untuk multi-finance companies with respect to motor
membiayai kepemilikan kendaraan bermotor vehicles financing amounting to
sebesar Rp2.798.494 dan Rp2.473.242 Rp2,798,494 and Rp2,473,242 as of 31
masing-masing pada tanggal 31 Desember December 2023 and 2022, respectively.
2023 dan 2022.
Halaman - 120 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1245
Page 659
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DIBERIKAN (lanjutan) 12. LOANS (continued)
m. Informasi pokok lainnya sehubungan m. Other significant information relating to
dengan pinjaman yang diberikan loans
Grup memiliki agunan atas pinjaman yang The Group holds collateral against loans in the
diberikan dalam bentuk kas, deposito, agunan form of cash, deposits, registered mortgages,
yang diikat dengan hipotik, garansi serta guarantees and other assets held as
jaminan dalam bentuk aset lainnya. collaterals.
Pinjaman karyawan adalah pinjaman yang Loans to employees which carried interest rate
diberikan kepada karyawan dengan tingkat of 3% - 5% per annum are intended for
bunga sebesar 3% - 5% per tahun yang purchase of houses and other necessities with
ditujukan untuk pembelian rumah dan 1 year to 20 years period. The loan principal
keperluan lainnya dengan jangka waktu and interest payments are settled through
berkisar antara 1 tahun sampai 20 tahun. monthly payroll deductions.
Pembayaran pokok pinjaman dan bunga
dilunasi melalui pemotongan gaji setiap bulan.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, there is
2022, tidak terdapat pelanggaran maupun neither any breach nor violation of Legal
pelampauan Batas Maksimum Pemberian Lending Limit (LLL) to related parties and third
Kredit (BMPK) kepada pihak berelasi dan parties as required by Regulation of Financial
pihak ketiga sesuai dengan peraturan yang Services Authority.
ditetapkan Otoritas Jasa Keuangan.
13. OBLIGASI PEMERINTAH 13. GOVERNMENT BONDS
Informasi mengenai Obligasi Pemerintah Information related to Government Bonds are
diungkapkan pada Catatan 46e. disclosed in Note 46e.
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Nilai Nilai Nilai Nilai
Nominal/ Tercatat/ Nominal/ Tercatat/
Nominal Carrying Nominal Carrying
Value Value Value Value
Nilai wajar melalui laba rugi Fair value through profit or loss
Rupiah Rupiah
Tingkat bunga tetap 3,917,793 4,013,012 1,787,247 1,768,312 Fixed rate
Mata uang asing Foreign currencies
Tingkat bunga tetap 176,681 174,760 7,395 6,741 Fixed rate
Total nilai wajar melalui Total fair value through
laba rugi 4,094,474 4,187,772 1,794,642 1,775,053 profit or loss
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Rupiah Rupiah
Tingkat bunga tetap 66,611,736 67,784,249 62,445,623 63,188,504 Fixed rate
Tingkat bunga mengambang 100,000 99,957 100,000 99,907 Floating rate
66,711,736 67,884,206 62,545,623 63,288,411
Mata uang asing Foreign currencies
Tingkat bunga tetap 19,643,203 18,665,126 20,239,117 19,039,776 Fixed rate
Total nilai wajar melalui Total fair value through
penghasilan komprehensif lain 86,354,939 86,549,332 82,784,740 82,328,187 other comprehensive income
Halaman - 121 - Page
1246 Menduniakan Bisnis Indonesia
Page 660
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
2023 2022
Nilai Nilai Nilai Nilai
Nominal/ Tercatat/ Nominal/ Tercatat/
Nominal Carrying Nominal Carrying
Value Value Value Value
Biaya perolehan diamortisasi Amortised cost
Rupiah Rupiah
Tingkat bunga tetap, setelah Fixed rate,
diskonto/premi yang belum net of unamortized
diamortisasi, sebesar Rp2.150.144 discount/premium of Rp2,150,144
per 31 Desember 2023 dan as of 31 December 2023 and
Rp1.931.399 per 31 Desember 2022 21,255,598 23,405,742 21,615,806 23,547,205 Rp1,931,399 as of 31 December 2022
Mata uang asing Foreign currencies
Tingkat bunga tetap, Fixed rate,
setelah diskonto/premi yang belum net of unamortized discount/
diamortisasi sebesar Rp81.819 premium of Rp81,819 as of
per 31 Desember 2023 dan 31 December 2023 and Rp155,101
Rp155.101 per 31 Desember 2022 12,875,704 12,957,523 13,499,701 13,641,813 as of 31 December 2022
Total biaya perolehan diamortisasi 34,131,302 36,363,265 35,115,507 37,189,018 Total amortised cost
Total Obligasi Pemerintah 127,100,369 121,292,258 Total Government Bonds
Cadangan kerugian penurunan nilai (1,504) (1,391) Allowance for impairment losses
Obligasi Pemerintah - bersih 127,098,865 121,290,867 Government Bonds - net
Jumlah nominal Obligasi Pemerintah yang The total outstanding nominal amount of
diterima BNI dari program rekapitalisasi Government Bonds received by BNI from the
masing-masing sebesar Rp100.000 pada recapitalization program amounted to
tanggal 31 Desember 2023 dan 2022. Rp100,000 as of 31 December 2023 and
2022, respectively.
Jumlah Obligasi Pemerintah yang The total Government Bonds at fair value
dikelompokkan sebagai nilai wajar melalui through other comprehensive income sold
penghasilan komprehensif lain yang dijual during the current year are as follows:
selama tahun berjalan adalah sebagai berikut:
Total dijual/ Kepada pihak ketiga/
Sold To third parties
Nilai nominal/ Nilai nominal/ Harga jual/
Nominal value Nominal value Selling price
2023 12,601,328 7,818,999 8,111,514 2023
2022 26,304,779 18,501,068 19,668,485 2022
Jumlah nilai nominal Obligasi Pemerintah yang Total nominal amount of Government Bonds
telah jatuh tempo pada 31 Desember 2023 which have matured amounted to
dan 2022 masing-masing adalah sebesar Rp10,467,207 and Rp4,493,351 as of 31
Rp10.467.207 dan Rp4.493.351. December 2023 and 2022, respectively.
Untuk tingkat bunga tetap, harga pasar For fixed interest rate bonds, the market price
Obligasi Pemerintah berkisar antara 73,91% of Government Bonds ranged from 73.91% to
sampai dengan 132,33% dan antara 71,90% 132.33% and from 71.90% to 130.68% as
sampai dengan 130,68% masing-masing pada of 31 December 2023 and 2022, respectively.
tanggal 31 Desember 2023 dan 2022.
Untuk obligasi tingkat bunga mengambang, For floating interest rate bonds, the market
harga pasar Obligasi Pemerintah adalah price of Government Bonds is 99.96% as of
99,96% pada tanggal 31 Desember 2023 dan 31 December 2023 and 99.91% as of
99,91% pada tanggal 31 Desember 2022 dari 31 December 2022 of the nominal amounts.
nilai nominal.
Halaman - 122 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1247
Page 661
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
BNI mengakui adanya keuntungan atau BNI recognized the unrealized gains or losses
kerugian yang belum direalisasi atas from the changes in the market value of the
perubahan nilai pasar Obligasi Pemerintah Government Bonds categorized as fair value
dalam kelompok nilai wajar melalui through other comprehensive income (net of
penghasilan komprehensif lain (bersih setelah taxes) in the amount of Rp742,928 (gain) and
pajak) sebesar Rp742.928 (laba) dan Rp3,561,533 (loss) for the year ended
Rp3.561.533 (rugi) masing-masing untuk 31 December 2023 and 2022, respectively,
tahun yang berakhir pada tanggal both recorded in the equity section of the
31 Desember 2023 dan 2022 yang dicatat consolidated statement of financial position.
pada bagian ekuitas laporan posisi keuangan
konsolidasian.
Pada 31 Desember 2023 dan 2022, Obligasi As of 31 December 2023 and 2022, the fixed
Pemerintah dengan tingkat bunga tetap rate government bonds have been sold under
dengan jumlah nominal Rp7.691.569 dan agreements to repurchase at maturity with
Rp3.331.098 telah dijual dengan janji dibeli nominal amount of Rp7,691,569 and
kembali hingga jatuh tempo (lihat Catatan 24). Rp3,331,098, respectively (refer to Note 24).
b. Berdasarkan kisaran tanggal jatuh tempo b. Based on maturity date and type of interest
dan jenis bunga rate
2023
Nilai wajar melalui laba rugi Fair value through profit of loss
Obligasi tingkat bunga tetap 04/01/2024 - 12/03/2071 Fixed rate bonds
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi tingkat bunga tetap 15/01/2024 - 15/08/2051 Fixed rate bonds
Obligasi tingkat bunga mengambang 25/04/2025 Floating rate bonds
Biaya perolehan diamortisasi Amortized cost
Obligasi tingkat bunga tetap 05/01/2024 - 15/05/2048 Fixed rate bonds
2022
Nilai wajar melalui laba rugi Fair value through profit of loss
Obligasi tingkat bunga tetap 04/01/2023 - 12/03/2071 Fixed rate bonds
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi tingkat bunga tetap 15/04/2023 - 15/07/2038 Fixed rate bonds
Obligasi tingkat bunga mengambang 25/04/2025 Floating rate bonds
Biaya perolehan diamortisasi Amortized cost
Obligasi tingkat bunga tetap 01/03/2023 - 15/05/2037 Fixed rate bonds
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai impairment losses
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya Government Bond at
perolehan diamortisasi amortized cost
Saldo awal 37,189,018 - - 37,189,018 Beginning balance
Pengukuran kembali bersih*) (2,061,543) - - (2,061,543) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 1,382,109 - - 1,382,109 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (146,319) - - (146,319) other movements
36,363,265 - - 36,363,265
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan Obligasi Including in the net measurement is sales of Government Bonds *)
Pemerintah
Halaman - 123 - Page
1248 Menduniakan Bisnis Indonesia
Page 662
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 82,328,187 - - 82,328,187 Beginning balance
Pengukuran kembali bersih*) (18,285,352) - - (18,285,352) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 24,012,908 - - 24,012,908 originated or purchased
Pembayaran penuh (1,065,523) - - (1,065,523) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (440,888) - - (440,888) other movements
86,549,332 - - 86,549,332
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan Obligasi Including in the net measurement is sales of Government Bonds*)
Pemerintah
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya Government Bond at
perolehan diamortisasi amortized cost
Saldo awal 22,120,716 - - 22,120,716 Beginning balance
Pengukuran kembali bersih*) (408,317) - - (408,317) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 14,445,001 - - 14,445,001 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 1,031,618 - - 1,031,618 other movements
37,189,018 - - 37,189,018
*) Termasuk di dalam pengukuran kembali bersih adalah penjualan Obligasi Including in the net measurement is sales of Government Bonds *)
Pemerintah
Halaman - 124 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1249
Page 663
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are
berikut: (lanjutan) as follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 85,197,658 - - 85,197,658 Beginning balance
Pengukuran kembali bersih*) (30,192,129) - - (30,192,129) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 26,794,116 - - 26,794,116 originated or purchased
Pembayaran penuh (1,152,099) - - (1,152,099) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 1,680,641 - - 1,680,641 other movements
82,328,187 - - 82,328,187
*) Termasuk di dalam pengukuran kembali bersih Including in the net measurement is sales of Government Bonds*)
adalah penjualan Obligasi Pemerintah
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: impairment losses are as follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya biaya Government Bond at
perolehan diamortisasi amortized cost
Saldo awal 1,391 - - 1,391 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (172) - - (172) loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 293 - - 293 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain (8) - - (8) other movements
1,504 - - 1,504
Halaman - 125 - Page
1250 Menduniakan Bisnis Indonesia
Page 664
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 2,558 - - 2,558 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (545) - - (545) loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli - - - - originated or purchased
Pembayaran penuh - - - - Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain (33) - - (33) other movements
1,980 - - 1,980
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada Obligasi Allowance for impairment losses on Government Bonds
Pemerintah dengan klasifikasi nilai wajar melalui classified as fair value through other comprehensive
penghasilan komprehensif lain dicatat pada penghasilan income is recorded in other comprehensive income,
komprehensif lain, karena nilai tercatatnya disajikan because the carrying value is presented at fair value.
sebesar nilai wajarnya.
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Obligasi Pemerintah yang
diukur pada biaya biaya Government Bond at
perolehan diamortisasi amortized cost
Saldo awal 1,649 - - 1,649 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1,314) - - (1,314) loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 874 - - 874 originated or purchased
Valuta asing dan Foreign exchange and
perubahan lain 182 - - 182 other movements
1,391 - - 1,391
Halaman - 126 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1251
Page 665
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PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. OBLIGASI PEMERINTAH (lanjutan) 13. GOVERNMENT BONDS (continued)
c. Nilai tercatat bruto dan cadangan kerugian c. Gross carrying amount and allowance for
penurunan nilai (lanjutan) impairment losses (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for
adalah sebagai berikut: (lanjutan) impairment losses are as follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total*)
Obligasi Pemerintah yang
diukur pada nilai wajar Government Bond at
melalui penghasilan fair value through other
komprehensif lain comprehensive income
Saldo awal 3,432 - - 3,432 Beginning balance
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian (1,422) - - (1,422) loss allowances
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 239 - - 239 originated or purchased
Pembayaran penuh (5) - - (5) Fully repayment
Valuta asing dan Foreign exchange and
perubahan lain 314 - - 314 other movements
2,558 - - 2,558
ΎͿ ΎͿ
Cadangan kerugian penurunan nilai pada Obligasi Allowance for impairment losses on Government Bonds
Pemerintah dengan klasifikasi nilai wajar melalui classified as fair value through other comprehensive
penghasilan komprehensif lain dicatat pada penghasilan income is recorded in other comprehensive income,
komprehensif lain, karena nilai tercatatnya disajikan because the carrying value is presented at fair value.
sebesar nilai wajarnya.
Manajemen berpendapat bahwa jumlah Management believes that the allowance for
cadangan kerugian penurunan nilai di atas impairment losses above is adequate.
telah memadai.
d. Tingkat suku bunga tetap tahunan d. Annual fixed interest rates
Dolar
Amerika Serikat/
United States Dolar Singapura/ Euro Eropa/ Yen Jepang/
Rupiah Dollar Singapore Dollar European Euro Japanese Yen
% % % % %
Suku bunga: Interest rate:
2023 3.88 - 12.00 0.50 - 7.75 0.50 - 1.25 0.90 - 1.75 0.57 - 3.00 2023
2022 4.00 - 12.00 0.13 - 7.75 1.25 0.90 - 1.75 0.57 - 3.00 2022
e. Tingkat suku bunga mengambang tahunan e. Annual floating interest rates
Tingkat suku bunga per tahun/
Annual interest rates
2023 4.54 2023
2022 3.45 - 4.33 2022
Halaman - 127 - Page
1252 Menduniakan Bisnis Indonesia
Page 666
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK YANG DIBELI DENGAN JANJI 14. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI AGREEMENTS TO RESELL
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell
pada tanggal 31 Desember 2023 dan 2022 terdiri as of 31 December 2023 and 2022 are as follows:
dari:
2023
Pendapatan
Nilai Bunga yang
Jenis Nilai Penjualan Belum Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Direalisasi/ Tercatat/
Type of Nominal Tanggal Dimulai/ Tempo/ Resale Unrealised Carrying
Counterparty Securities Amount Start Date Maturity Date Amount Interest Value
Pihak ketiga/Third parties
Bank Indonesia OBN 3,000,000 29/12/2023 05/01/2024 2,850,197 2,847 2,847,350
Bank Indonesia OBN 2,000,000 29/12/2023 05/01/2024 1,905,534 1,904 1,903,630
Bank Indonesia OBN 1,662,000 29/12/2023 05/01/2024 1,583,499 1,582 1,581,917
Bank Indonesia OBN 1,338,000 29/12/2023 05/01/2024 1,271,188 1,270 1,269,918
Bank Indonesia OBN 1,000,000 29/12/2023 05/01/2024 959,212 1,118 958,094
Bank Indonesia OBN 800,000 28/12/2023 04/01/2024 771,114 898 770,216
Bank Indonesia OBN 800,000 27/12/2023 03/01/2024 766,999 894 766,105
Bank Indonesia OBN 700,000 03/03/2023 01/03/2024 691,222 7,449 683,773
Bank Indonesia OBN 500,000 17/02/2023 16/02/2024 498,290 4,169 494,121
Bank Indonesia OBN 300,000 28/12/2023 04/01/2024 288,369 239 288,130
Bank Indonesia OBN 300,000 27/12/2023 03/01/2024 287,625 192 287,433
Bank Indonesia OBN 250,000 24/02/2023 23/02/2024 249,505 15,830 233,675
PT Bank CIMB Niaga Tbk OBN 200,000 12/10/2023 11/01/2024 197,501 418 197,083
HSBC Ltd OBN 148,372 26/12/2023 25/01/2024 149,034 88 148,946
DBS Bank Ltd OBN 147,965 22/12/2023 05/01/2024 148,272 529 147,743
PT Bank CIMB Niaga Tbk OBN 100,000 12/10/2023 11/01/2024 98,751 209 98,542
Bank Indonesia OBN 100,000 23/06/2023 21/06/2024 102,715 6,243 96,472
Bank Indonesia OBN 100,000 18/08/2023 16/08/2024 102,305 6,227 96,078
Bank Indonesia OBN 100,000 21/07/2023 19/07/2024 101,746 6,193 95,553
Bank Indonesia OBN 100,000 17/02/2023 16/02/2024 99,370 6,305 93,065
Bank Indonesia OBN 50,000 18/08/2023 17/05/2024 50,559 2,340 48,219
Bank Indonesia OBN 50,000 04/08/2023 03/05/2024 50,428 2,334 48,094
Bank Indonesia OBN 50,000 04/08/2023 02/08/2024 50,848 3,095 47,753
Bank Indonesia OBN 50,000 10/02/2023 09/02/2024 50,946 3,232 47,714
Bank Indonesia OBN 50,000 18/08/2023 16/02/2024 49,157 1,518 47,639
Bank Indonesia OBN 50,000 07/07/2023 05/07/2024 50,565 3,073 47,492
Bank Indonesia OBN 50,000 09/06/2023 07/06/2024 49,837 2,984 46,853
Bank Indonesia OBN 50,000 04/08/2023 02/02/2024 48,343 1,499 46,844
Bank Indonesia OBN 50,000 28/04/2023 26/01/2024 49,129 2,308 46,821
Bank Indonesia OBN 50,000 09/06/2023 08/03/2024 48,971 2,233 46,738
Bank Indonesia OBN 50,000 14/07/2023 12/04/2024 48,842 2,260 46,582
Bank Indonesia OBN 50,000 31/03/2023 01/04/2024 49,597 3,077 46,520
Bank Indonesia OBN 50,000 21/07/2023 19/01/2024 47,858 1,487 46,371
Bank Indonesia OBN 50,000 21/07/2023 19/04/2024 48,622 2,251 46,371
Bank Indonesia OBN 50,000 14/07/2023 12/07/2024 49,304 2,997 46,307
Bank Indonesia OBN 30,000 25/10/2023 24/01/2024 29,143 464 28,679
Bank Indonesia OBN 30,000 19/05/2023 17/05/2024 29,839 1,840 27,999
Bank Indonesia OBN 30,000 14/04/2023 12/04/2024 29,825 1,831 27,994
Bank Indonesia OBN 30,000 14/04/2023 12/01/2024 29,340 1,379 27,961
Bank Indonesia OBN 30,000 05/05/2023 03/05/2024 29,749 1,835 27,914
Bank Indonesia OBN 30,000 28/04/2023 26/04/2024 29,693 1,828 27,865
Bank Indonesia OBN 20,000 12/05/2023 10/05/2024 20,003 1,233 18,770
14,596,337 14,063,046 111,702 13,951,344
Halaman - 128 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1253
Page 667
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK YANG DIBELI DENGAN JANJI 14. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI (lanjutan) AGREEMENTS TO RESELL (continued)
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell
pada tanggal 31 Desember 2023 dan 2022 terdiri as of 31 December 2023 and 2022 are as follows:
dari: (lanjutan) (continued)
2022
Pendapatan
Nilai Bunga yang
Jenis Nilai Penjualan Belum Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Direalisasi/ Tercatat/
Type of Nominal Tanggal Dimulai/ Tempo/ Resale Unrealised Carrying
Counterparty Securities Amount Start Date Maturity Date Amount Interest Value
Pihak ketiga/Third parties
Bank Indonesia, Jakarta OBN 3,000,000 27/12/2022 03/1/2023 2,852,628 1,306 2,851,322
Bank Indonesia, Jakarta OBN 2,756,100 30/12/2022 06/1/2023 2,639,137 2,417 2,636,720
Bank Indonesia, Jakarta OBN 2,000,000 30/12/2022 06/1/2023 1,915,124 1,754 1,913,370
Bank Indonesia, Jakarta OBN 1,144,800 28/12/2022 04/1/2023 1,090,085 665 1,089,420
Bank Indonesia, Jakarta OBN 855,200 28/12/2022 04/1/2023 813,310 497 812,813
Bank Indonesia, Jakarta OBN 750,000 29/12/2022 05/1/2023 721,081 770 720,311
Bank Indonesia, Jakarta OBN 550,000 30/12/2022 06/1/2023 525,496 562 524,934
Bank Indonesia, Jakarta OBN 500,000 28/12/2022 04/1/2023 475,508 508 475,000
Bank Indonesia, Jakarta OBN 500,000 26/12/2022 02/1/2023 478,379 511 477,868
Bank Indonesia, Jakarta OBN 500,000 27/12/2022 03/1/2023 477,937 510 477,427
Bank Indonesia, Jakarta OBN 300,000 19/12/2022 02/1/2023 281,286 87 281,199
Bank Indonesia, Jakarta OBN 250,000 29/12/2022 26/1/2023 232,298 1,083 231,215
Bank Indonesia, Jakarta OBN 250,000 27/12/2022 24/1/2023 233,834 1,090 232,744
Bank Indonesia, Jakarta OBN 250,000 26/12/2022 23/1/2023 241,708 1,127 240,581
Bank Indonesia, Jakarta OBN 250,000 28/12/2022 25/1/2023 238,911 1,114 237,797
Bank Indonesia, Jakarta OBN 243,900 30/12/2022 06/1/2023 233,034 214 232,820
Bank Indonesia, Jakarta OBN 200,000 20/12/2022 03/1/2023 187,568 86 187,482
Bank Indonesia, Jakarta OBN 200,000 21/12/2022 04/1/2023 187,725 115 187,610
BPD Jawa Timur OBN 200,000 15/11/2022 14/2/2023 197,240 1,392 195,848
BPD Jawa Timur OBN 200,000 15/11/2022 14/2/2023 197,240 1,392 195,848
Bank Indonesia, Jakarta OBN 200,000 23/12/2022 06/1/2023 186,010 178 185,832
Bank Indonesia, Jakarta OBN 150,000 23/12/2022 06/1/2023 139,509 313 139,196
Bank Indonesia, Jakarta OBN 100,000 23/12/2022 06/1/2023 93,005 89 92,916
Bank Indonesia, Jakarta OBN 100,000 23/12/2022 06/1/2023 93,006 89 92,917
Bank Indonesia, Jakarta OBN 100,000 28/12/2022 11/1/2023 93,915 165 93,750
Bank Indonesia, Jakarta OBN 100,000 30/12/2022 13/1/2023 95,869 200 95,669
Bank Indonesia, Jakarta OBN 100,000 06/12/2022 03/1/2023 93,042 418 92,624
Bank Indonesia, Jakarta OBN 100,000 07/12/2022 04/1/2023 92,958 417 92,541
Bank Indonesia, Jakarta OBN 100,000 19/12/2022 02/1/2023 93,762 201 93,561
Bank Indonesia, Jakarta OBN 100,000 26/12/2022 09/1/2023 93,562 210 93,352
Bank Indonesia, Jakarta OBN 100,000 27/12/2022 10/1/2023 96,222 215 96,007
Bank Indonesia, Jakarta OBN 100,000 28/12/2022 11/1/2023 93,915 210 93,705
Bank National Nobu Tbk OBN 99,000 27/10/2022 26/1/2023 87,385 356 87,029
Bank Indonesia, Jakarta OBN 75,000 05/12/2022 02/1/2023 72,187 324 71,863
Bank Indonesia, Jakarta OBN 75,000 09/12/2022 06/1/2023 71,698 322 71,376
Bank Indonesia, Jakarta OBN 56,330 29/12/2022 12/1/2023 52,442 118 52,324
Bank Indonesia, Jakarta OBN 50,000 26/10/2022 25/1/2023 47,182 653 46,529
Bank Indonesia, Jakarta OBN 50,000 27/10/2022 26/1/2023 46,891 648 46,243
Bank Indonesia, Jakarta OBN 50,000 28/10/2022 27/1/2023 48,449 671 47,778
Bank Indonesia, Jakarta OBN 50,000 31/10/2022 30/1/2023 47,067 651 46,416
Bank Indonesia, Jakarta OBN 50,000 01/11/2022 31/1/2023 46,977 651 46,326
Bank Indonesia, Jakarta OBN 50,000 22/11/2022 21/2/2023 47,276 713 46,563
Bank Indonesia, Jakarta OBN 50,000 23/11/2022 22/2/2023 47,454 714 46,740
Bank Indonesia, Jakarta OBN 50,000 24/11/2022 23/2/2023 47,314 714 46,600
Bank Indonesia, Jakarta OBN 50,000 25/11/2022 24/2/2023 47,303 713 46,590
Bank Indonesia, Jakarta OBN 50,000 08/12/2022 05/1/2023 46,912 210 46,702
Bank Indonesia, Jakarta OBN 50,000 26/12/2022 27/3/2023 47,592 741 46,851
Bank Indonesia, Jakarta OBN 50,000 27/12/2022 28/3/2023 47,601 741 46,860
Bank Indonesia, Jakarta OBN 50,000 28/12/2022 29/3/2023 47,609 742 46,867
Bank National Nobu Tbk OBN 50,000 29/11/2022 28/2/2023 45,468 458 45,010
Bank Indonesia, Jakarta OBN 50,000 29/12/2022 30/3/2023 47,267 736 46,531
Bank Indonesia, Jakarta OBN 43,670 29/12/2022 12/1/2023 40,203 90 40,113
Bank Indonesia, Jakarta OBN 30,000 10/10/2022 09/1/2023 28,219 355 27,864
Bank OCBC NISP Tbk OBN 20,000 03/11/2022 02/2/2023 19,762 102 19,660
Bank OCBC NISP Tbk OBN 20,000 08/12/2022 09/3/2023 19,779 229 19,550
Bank OCBC NISP Tbk OBN 20,000 13/12/2022 14/3/2023 19,838 247 19,591
Bank OCBC NISP Tbk OBN 20,000 20/12/2022 21/3/2023 19,925 271 19,654
Bank OCBC NISP Tbk OBN 20,000 27/12/2022 28/3/2023 19,910 305 19,605
Bank OCBC NISP Tbk OBN 20,000 29/12/2022 30/3/2023 19,949 312 19,637
17,499,000 16,663,963 32,692 16,631,271
Halaman - 129 - Page
1254 Menduniakan Bisnis Indonesia
Page 668
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK YANG DIBELI DENGAN JANJI 14. SECURITIES PURCHASED UNDER
DIJUAL KEMBALI (lanjutan) AGREEMENTS TO RESELL (continued)
Efek-efek yang dibeli dengan janji dijual kembali Securities purchased under agreements to resell
tersebut di atas diklasifikasikan sebagai lancar. are classified as current.
Tingkat suku bunga tetap tahunan: Annual fixed interest rates:
Dolar
Amerika Serikat/
Rupiah United States Dollar
% %
Suku bunga kontrak: Contractual interest rate:
2023 6.00 - 6.70 5.33 - 5.35 2023
2022 5.05 - 6.43 - 2022
15. BEBAN DIBAYAR DI MUKA 15. PREPAID EXPENSES
Beban dibayar di muka terdiri dari: Prepaid expenses consist of:
2023 2022
Asuransi 1,806,064 2,083,359 Insurance
Sewa dibayar di muka 330,586 509,603 Prepaid rent
Perbaikan dan pemeliharaan 316,947 333,638 Service and maintenance
Promosi 64,462 102,316 Promotion
Biaya tangguhan 55,510 49,602 Deferred expenses
Lainnya 169,761 165,102 Others
2,743,330 3,243,620
16. INVESTASI PADA ENTITAS ASOSIASI 16. INVESTMENTS IN ASSOCIATE
Otoritas Jasa Keuangan (OJK) Pasar Modal telah The Financial Service Authority (OJK) Capital
menyetujui pernyataan penggabungan usaha Market has approved the statement of merger of
PT BRI Syariah Tbk, PT Bank BNI Syariah dan businesses of PT BRI Syariah Tbk, PT Bank BNI
PT Bank Syariah Mandiri melalui surat No. S- Syariah and PT Bank Syariah Mandiri through
289/D.04/2020 tertanggal 11 Desember 2020 serta letter No. S-289/D.04/2020 dated 11 December
melalui surat OJK Perbankan No. 4/KDK.03/2021 2020 and OJK Perbankan through letter No.
tanggal 27 Januari 2021. Penggabungan usaha 4/KDK.03/2021 dated 27 January 2021. The
tersebut berlaku efektif di tanggal 1 Februari 2021 merger of businesses is effective on 1 February
dan hasil penggabungan usaha akan 2021 and the merger of businesses result will use
menggunakan nama PT Bank Syariah Indonesia name of PT Bank Syariah Indonesia Tbk.
Tbk.
Pada tanggal 19 Desember 2022, PT Bank Syariah On 19 December 2022, PT Bank Syariah Indonesia
Indonesia Tbk (“BSI”) melakukan Penawaran Tbk (“BSI”) undertook a Limited Public Offering
Umum Terbatas dalam rangka penerbitan Hak through the issuance of pre-emptive rights of
Memesan Efek Terlebih Dahulu (HMETD) 4,999,952,795 shares. Group was entitled to buy
sebanyak 4.999.952.795 saham. Grup berhak new 1,242,439,344 shares for Rp1,000 (full
membeli saham baru sebanyak 1.242.439.344 amount) per share. Group increased its capital
saham dengan harga Rp1.000 (nilai penuh) per through the pre-emptive rights to BSI by
lembar saham. Grup menggunakan sebagian 500,000,000 shares with total price of Rp500,000.
HMETD dan meningkatkan penyertaan modal Remaining pre-emptive rights of the Group was
sahamnya terhadap BSI sebanyak 500.000.000 transferred to PT CIMB Sekuritas whereas Group
saham dengan harga Rp500.000. Sisa HMETD gain cash amounted to Rp74,244. Increased
Grup dialihkan ke PT CIMB Sekuritas dimana Grup capital to BSI lead to Group percentage of
mendapatkan kas sebesar Rp74.244. Peningkatan ownership diluted to 23.24% and Group recorded
dalam penyertaan modal terhadap BSI gain from diluted shares of Rp46,794.
menyebabkan persentase kepemilikan terhadap
BSI terdilusi menjadi 23,24% dan Grup
membukukan keuntungan dari saham terdilusi
senilai Rp46.794.
Halaman - 130 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1255
Page 669
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. INVESTASI PADA ENTITAS ASOSIASI (lanjutan) 16. INVESTMENT IN ASSOCIATES (continued)
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the associate
2022, entitas asosiasi yang dimiliki oleh Grup of the Group was as follow:
adalah sebagai berikut:
Persentase Kepemilikan/
Percentage of Ownership
Kegiatan Usaha/ Nilai tercatat/
Nama Perusahaan Business Activity 2023 Carrying Value Company Name
PT Bank Syariah Indonesia Tbk Perbankan/Banking 23.24% 11,283,466 PT Bank Syariah Indonesia Tbk
Persentase Kepemilikan/
Percentage of Ownership
Kegiatan Usaha/ Nilai tercatat/
Nama Perusahaan Business Activity 2022 Carrying Value Company Name
PT Bank Syariah Indonesia Tbk Perbankan/Banking 23.24% 10,048,975 PT Bank Syariah Indonesia Tbk
Berikut ini adalah ringkasan informasi keuangan The following table is the summarised financial
PT Bank Syariah Indonesia Tbk yang digunakan information for PT Bank Syariah Indonesia Tbk
untuk pencatatan metode ekuitas pada tanggal used for equity method accounting as of
31 Desember 2023 dan 2022, dan untuk tahun 31 December 2023 and 2022, and for the years
yang berakhir pada tanggal-tanggal tersebut, yang then ended, which are accounted for using the
dicatat dengan menggunakan metode ekuitas. equity method.
2023 2022
Aset 353,624,125 305,727,438 Assets
Liabilitas 314,806,601 272,221,828 Liabilities
Aset bersih 38,817,524 33,505,610 Net assets
Pendapatan 22,251,743 19,622,865 Revenue
Laba bersih periode berjalan 5,703,743 4,260,182 Net income for the periods
Penghasilan komprehensif lain Other comprehensive income
setelah pajak 34,189 50,894 after tax
Jumlah penghasilan komprehensif Total comprehensive income
tahun berjalan 5,737,932 4,311,076 for the year
Jumlah bagian Grup atas penghasilan Total Group’s share of comprehensive income and
komprehensif dan jumlah tercatat pada entitas carrying value of associates are as follows:
asosiasi adalah sebagai berikut:
2023 2022
Saldo awal 10,048,975 8,688,406 Beginning balance
Bagian atas laba bersih 1,325,550 990,066 Share of net income
Bagian atas laba komprehensif lain 7,946 11,829 Share of other comprehensive gain
Jumlah bagian atas penghasilan
komprehensif 1,333,496 1,001,895 Total share of comprehensive income
Pengurangan sebagian investasi Partial disposal of investment from dilution
dari dilusi kepemilikan saham di BSI - (615,195) shares ownership in BSI
Penambahan penyertaan investasi di BSI - 500,000 Additional investment in BSI
Penambahan investasi dari porsi Grup Addition investment from Group portion
karena kenaikan aset neto BSI due increase net asset BSI from
dari Penawaran Umum Terbatas - 661,989 Limited Public Offering
Dividen yang diterima (99,005) (188,120) Dividend received
Jumlah tercatat 11,283,466 10,048,975 Carrying value
Halaman - 131 - Page
1256 Menduniakan Bisnis Indonesia
Page 670
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. INVESTASI PADA ENTITAS ASOSIASI (lanjutan) 16. INVESTMENT IN ASSOCIATES (continued)
Rekonsiliasi atas ringkasan informasi keuangan Reconciliation of the summarised financial
yang disajikan terhadap nilai buku dari kepentingan information presented to the carrying amount of its
entitas asosiasi adalah sebagai berikut: interest in associate is as follows:
2023 2022
Pengakuan awal aset bersih 33,505,610 25,076,755 Net asset initial recognition
Laba bersih periode berjalan 5,703,743 4,260,182 Net income for the year
Penghasilan komprehensif lain Other comprehensive income
setelah pajak 34,189 50,894 after tax
Pembayaran dividen (426,018) (757,051) Dividend payment
Tambahan modal disetor - 4,937,652 Additional paid-in-capital
Lain-lain - (62,822) Others
38,817,524 33,505,610
Persentase kepemilikan efektif 23.24% 23.24% Percentage of effective ownership
9,021,195 7,786,704
Goodwill 2,262,271 2,262,271 Goodwill
Nilai tercatat 11,283,466 10,048,975 Carrying value
17. PENYERTAAN SAHAM - BERSIH 17. EQUITY INVESTMENTS - NET
Penyertaan jangka panjang Long-term equity investments
Nilai Wajar/
Fair Value
2023 2022
Klasifikasi nilai wajar melalui Classified as fair value through
penghasilan komprehensif lain 563,700 608,797 other comprehensive income
Penyertaan jangka panjang berdasarkan The classification of long-term equity investments
kolektibilitas sesuai Peraturan OJK adalah: based on Financial Service Authority Rule
collectibility are as follows:
2023 2022
Lancar 563,700 608,797 Current
Kurang lancar - - Substandard
Diragukan - - Doubtful
Total 563,700 608,797 Total
Grup mengklasifikasikan investasi berikut pada The Group designated certain investment as at fair
nilai wajar melalui penghasilan komprehensif lain. value through comprehensive income (FVOCI).
Klasifikasi pada nilai wajar melalui penghasilan The FVOCI designation was made because the
komprehensif lain dibuat dengan pertimbangan investments are expected to be held for the long-
investasi akan dimiliki dalam jangka panjang untuk term strategic purposes.
kepentingan strategis.
Halaman - 132 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1257
Page 671
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENYERTAAN SAHAM - BERSIH (lanjutan) 17. EQUITY INVESTMENTS - NET (continued)
Penyertaan saham terdiri dari: Equity investment consist of:
2023 2022 2023 2022
Persentase Persentase
Kepemilikan/ Kepemilikan/
Percentage of Percentage of Biaya perolehan/ Nilai wajar/ Biaya perolehan/ Nilai wajar/
Nama Perusahaan/Company Name Ownership Ownership Acquisition cost Fair value Acquisition cost Fair value
Nilai wajar melalui penghasilan
komprehensif lain/fair value through
other comprehensive income
PT Fintek Karya Nusantara 9.82% 9.28% 200,000 377,547 200,000 472,138
PT Bank Mizuho Indonesia 1.00% 1.00% 75,375 75,375 75,375 75,375
PT Bank BTPN Tbk 0.15% 0.15% 31,579 31,579 37,342 37,342
PT Penyelesaian Transaksi Elektronik
Nasional (PTEN) 17.50% 17.50% 3,500 23,288 3,500 9,277
PT Kustodian Sentral Efek Indonesia 2.50% 2.50% 7,500 7,500 7,500 7,500
PT Pemeringkat Efek Indonesia 0.16% 0.64% 158 158 158 158
PT Bursa Efek Indonesia 1.20% 1.20% 7,500 7,500 135 135
Lain-lain 99.99% 0.00% 9,236 9,236 6,872 6,872
334,848 532,183 330,882 608,797
Nilai wajar melalui laba rugi/
fair value through profit or loss
PT PANN Pembiayaan Maritim 48.40% 48.40% - - 724,338 -
Rukita 2.50% 2.50% 31,517 31,517 - -
366,365 563,700 1,055,220 608,797
18. ASET LAIN-LAIN - BERSIH 18. OTHER ASSETS - NET
Aset lain-lain - bersih terdiri dari: Other assets - net consist of:
2023 2022
Piutang bunga 4,331,026 3,848,918 Interest receivables
Piutang terkait transaksi ATM dan Receivables from transactions
kartu kredit 3,662,144 2,577,566 related to ATM and credit card
Piutang lain-lain-bersih 2,679,406 3,959,580 Other receivables-net
Term Deposit Valas Devisa Hasil Foreign Exchange Term Deposit
Ekspor 2,540,505 - from Export Activities
Agunan yang diambil alih setelah
dikurangi cadangan kerugian Foreclosed collaterals, net of
penurunan nilai sebesar Rp788.713 allowance for impairment losses of
pada tanggal 31 Desember 2023 Rp788,713 as of 31 December 2023
dan Rp806.914 pada tanggal and Rp806,914 as of
31 Desember 2022 897,057 1,150,179 31 December 2022
Receivables from customers -
Piutang nasabah - Entitas Anak 371,927 259,560 Subsidiary
Persediaan kantor 228,388 178,593 Office supplies
Beban komisi ditangguhkan 53,845 64,444 Deferred commission expenses
Lain-lain setelah dikurangi cadangan Others, net of allowance for
kerugian penurunan nilai sebesar impairment losses of
Rp27.408 pada tanggal Rp27,408 as of
31 Desember 2023 dan 31 December 2023
Rp27.880 pada tanggal and Rp27,880 as of
31 Desember 2022 2,207,899 1,817,274 31 December 2022
16,972,197 13,856,114
Piutang lain-lain sebagian besar merupakan Other receivables mostly comprised of
piutang kepada pemerintah, imbal jasa penjaminan governments receivables, guarantee fee and sale
dan penjualan obligasi. of bonds receivables.
Term Deposit Valas Devisa Hasil Ekspor Term Deposits of Foreign Exchange from Export
merupakan suatu instrumen dimana dana devisa Proceeds is an instrument where foreign exchange
hasil ekspor dari rekening khusus eksportir from export proceeds from exporters’ special
ditempatkan pada Bank Indonesia melalui rekening account are placed in Bank Indonesia through
Bank sesuai mekanisme pasar. Bank’s accounts in accordance with market
mechanisms.
Halaman - 133 - Page
1258 Menduniakan Bisnis Indonesia
Page 672
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 LAIN-LAIN - BERSIH (lanjutan) 18. OTHER ASSETS - NET (continued)
Pada tanggal 31 Desember 2023, piutang bunga As of 31 December 2023, interest receivables are
sebagian besar merupakan bunga yang berasal mostly comprised of interest from loans and
dari pinjaman yang diberikan dan Obligasi Government Bonds amounting to Rp1,885,321
Pemerintah masing-masing sebesar Rp1.885.321 and Rp1,798,596, respectively (31 December
dan Rp1.798.596 (31 Desember 2022: 2022: Rp1,591,451 and Rp1,639,814).
Rp1.591.451 dan Rp1.639.814).
BNI telah melakukan upaya penyelesaian atas BNI has made efforts to settle foreclosed
agunan yang diambil alih dengan melakukan upaya collaterals by making an attempt to sell in the form
penjualan dalam bentuk lelang atau of an auction or take over of collateral by investors
pengambilalihan agunan oleh investor atas agunan on foreclosed collaterals.
yang diambil alih.
Properti terbengkalai termasuk di dalam pos “lain- Abandoned properties are included in “Others”
lain” sebesar Rp2.734 setelah dikurangi cadangan amounting to Rp2,734, net of allowance for
kerugian penurunan nilai sebesar Rp27.260 dan impairment losses of Rp27,260 and accumulated
akumulasi penyusutan properti terbengkalai depreciation of Rp1,995, as of 31 December 2023
sebesar Rp1.995 pada tanggal 31 Desember 2023 and amounting to RpNil, net of allowance for
dan sebesar RpNihil setelah dikurangi cadangan impairment losses of Rp27,260 and accumulated
kerugian penurunan nilai sebesar Rp27.260 dan depreciation of abandoned property amounting to
akumulasi penyusutan properti terbengkalai Rp1,726, as of 31 December 2022.
sebesar Rp1.726 pada tanggal 31 Desember 2022.
BNI telah melakukan upaya penyelesaian atas BNI has made efforts to resolve abandoned
properti terbengkalai dalam bentuk pemanfaatan properties by utilizing them for the Bank's
untuk kegiatan operasional Bank (kantor, outlet, operational activities (offices, outlets, gallery,
galeri, rumah dinas dan gudang kearsipan). official houses and warehouse).
Manajemen berpendapat bahwa cadangan Management believes that the allowance for
kerugian penurunan nilai yang dibentuk atas aset- impairment losses on the respective assets
aset yang disebutkan di atas telah memadai. outlined above is adequate.
19. ASET TETAP DAN ASET HAK-GUNA 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS
Aset tetap kepemilikan langsung: Direct ownership of fixed assets:
2023
Saldo awal/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Saldo akhir/
balance Additions Disposals Reclassification Revaluation*) Ending balance
Biaya perolehan Acquisition cost
Tanah 16,023,337 215,683 (3,282) 119,116 9,515 16,364,369 Land
Bangunan 8,723,683 318,036 (11,688) 214,792 482 9,245,305 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 13,958,270 1,104,159 (198,916) 323,352 - 15,186,865 motor vehicles
38,705,290 1,637,878 (213,886) 657,260 9,997 40,796,539
Aset dalam Construction
penyelesaian 707,409 1,192,915 (3,767) (657,260) - 1,239,297 in progress
Aset hak guna 2,342,759 705,655 (396,400) - - 2,652,014 Right of use of assets
41,755,458 3,536,448 (614,053) - 9,997 44,687,850
Akumulasi Accumulated
penyusutan depreciation
Bangunan 2,813,741 559,294 (7,154) - - 3,365,881 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 11,345,144 1,159,922 (187,810) - - 12,317,256 motor vehicles
14,158,885 1,719,216 (194,964) - - 15,683,137
Aset hak guna 1,047,680 585,308 (393,131) - - 1,239,857 Right of use of assets
15,206,565 2,304,524 (588,095) - - 16,922,994
Nilai buku bersih 26,548,893 27,764,856 Net book value
*) Nilai revaluasi aset tetap merupakan hasil The revaluation value of fixed assets is the result of
penilaian kembali aset tetap Entitas Anak. re-appraisal of the Subsidiary fixed assets *)
Halaman - 134 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1259
Page 673
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Aset tetap kepemilikan langsung: (lanjutan) Direct ownership of fixed assets: (continued)
2022
Dampak
Saldo awal/ Akuisisi/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Revaluasi/ Acquisition Ending
balance Additions Disposals Reclassification Revaluation impact balance
Biaya perolehan Acquisition cost
Tanah 15,968,903 47,028 (6,002) - - 13,408 16,023,337 Land
Bangunan 8,386,707 285,207 (52,441) 96,387 - 7,823 8,723,683 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 12,747,205 1,736,072 (652,508) 110,745 16,756 13,958,270 motor vehicles
37,102,815 2,068,307 (710,951) 207,132 - 37,987 38,705,290
Aset dalam Construction
penyelesaian 521,525 825,081 (432,065) (207,132) - - 707,409 in progress
Aset hak guna 2,210,224 514,029 (423,159) - - 41,665 2,342,759 Right of use of assets
39,834,564 3,407,417 (1,566,175) - - 79,652 41,755,458
Akumulasi Accumulated
penyusutan depreciation
Bangunan 2,249,706 565,823 (1,788) - - - 2,813,741 Buildings
Perlengkapan kantor dan Office equipment and
kendaraan bermotor 9,889,523 1,793,402 (337,781) - - - 11,345,144 motor vehicles
12,139,229 2,359,225 (339,569) - - - 14,158,885
Aset hak guna 812,353 503,906 (268,579) - - - 1,047,680 Right of use of assets
12,951,582 2,863,131 (608,148) - - - 15,206,565
Nilai buku bersih 26,882,982 26,548,893 Net book value
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the Group
2022, Grup melakukan peninjauan kembali atas performed a review on useful life, depreciation
masa manfaat, metode penyusutan, dan nilai method, and residual value of fixed assets and
residu aset tetap dan menyimpulkan bahwa tidak concluded that there was no change in those
terdapat perubahan atas metode dan asumsi methodology and assumptions.
tersebut.
Beban penyusutan untuk tahun yang berakhir pada Depreciation expense for the year ended
tanggal 31 Desember 2023 dan 2022 masing- 31 December 2023 and 2022 amounted to
masing sebesar Rp1.719.216 dan Rp2.359.225 Rp1,719,216 and Rp2,359,225 are recorded on
dicatat pada beban umum dan administrasi pada general and administrative expense in the
laporan laba rugi. statement of profit or loss.
Aset tetap yang telah terdepresiasi penuh namun The fixed assets that have been fully depreciated
masih digunakan oleh Grup sebesar Rp9.616.323 but still in use by the Group amounted to
dan Rp8.676.026 masing-masing pada tanggal Rp9,616,323 and Rp8,676,026 as of 31 December
31 Desember 2023 dan 2022, antara lain berupa 2023 and 2022, respectively, including, among
perlengkapan kantor dan kendaraan bermotor. others, office equipment and motor vehicles.
Manajemen berkeyakinan bahwa tidak terdapat Management believes that there is no impairment
penurunan nilai aset tetap yang dimiliki Grup in the value of fixed assets owned by the Group
selama tahun berjalan karena manajemen during the year because management believes that
berpendapat bahwa nilai tercatat aset tetap tidak the carrying amounts of fixed assets do not exceed
melebihi estimasi nilai yang dapat diperoleh the estimated recoverable amount.
kembali.
Aset tetap Bank pada tanggal 31 Desember 2023 As of 31 December 2023 and 2022, the fixed
dan 2022 diasuransikan terhadap risiko kebakaran assets of the Bank were insured against risk of fire
dan pencurian dengan nilai pertanggungan sebesar and theft with sum insured amounting to
Rp18.714.609 (31 Desember 2022: Rp18.694.506). Rp18,714,609 (31 December 2022:
Manajemen berpendapat bahwa nilai Rp18,694,506). Management believes that the sum
pertanggungan tersebut cukup untuk menutupi insured is adequate to cover possible losses on the
kemungkinan kerugian atas aset tersebut. assets insured.
Halaman - 135 - Page
1260 Menduniakan Bisnis Indonesia
Page 674
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Aset dalam penyelesaian 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
Tanah - 119,121 Land
Bangunan 450,350 262,613 Buildings
Peralatan kantor 788,947 325,675 Office equipment
1,239,297 707,409
Estimasi persentase tingkat penyelesaian aset The estimated percentage of completion of
dalam penyelesaian pada tanggal 31 Desember construction in progress as of 31 December 2023
2023 adalah berkisar antara 89% - 97% dan is between 89% - 97% and 31 December 2022:
31 Desember 2022: 86% - 95%. Aset dalam 86% - 95%. Those construction in progress as of
penyelesaian pada tanggal 31 Desember 2023 31 December 2023 are estimated to be completed
tersebut diperkirakan akan selesai pada tahun in 2024.
2024.
Nilai wajar tanah dan bangunan yang dimiliki Grup There is no significant difference between fair value
pada tanggal 31 Desember 2023 dan and carrying value of land and building owned by
2022 tidak berbeda jauh dengan nilai tercatat the Group as of 31 December 2023 and
karena Grup melakukan penilaian pada tanah dan 2022 because the Group performed revaluation
bangunan pada tanggal 30 September 2021. Pada over land and buildings on 30 September 2021. In
tahun 2023, PT Bank Hibank Indonesia melakukan 2023, PT Bank Hibank Indonesia change the
perubahan pencatatan pada tanah dan bangunan recording of its land and buildings following the
mengikuti kebijakan Grup dengan menggunakan Group policy which using revaluation method. PT
metode revaluasi. PT Bank Hibank Indonesia telah Bank Hibank Indonesia has assigned registered
menugaskan jasa penilai terdaftar untuk melakukan independent appraisers to appraise (revaluate) its
penilaian (revaluasi) aset tetap (tanah dan fixed assets (land and buildings) dated 19
bangunan) pada tanggal 19 Desember 2023. December 2023.
Tidak ada aset tetap yang dijaminkan. There were no fixed assets pledged as collateral.
Berdasarkan keputusan Ketua Badan Pengawas Based on Decision of Chairman of Bapepam and
Pasar Modal Dan Lembaga Keuangan No. KEP- LK No. KEP-347/BL/2012 dated 25 June 2012,
347/BL/2012 tanggal 25 Juni 2012 tentang about the presentation and disclosure in financial
Penyajian dan Pengungkapan Laporan Keuangan report of issuer or a public company in point 27.e,
Emiten atau Perusahaan Publik butir 27.e, dengan by considering the book value of fixed assets (land
mempertimbangkan nilai buku aset tetap (tanah and buildings) that on which revaluation has been
dan bangunan) yang telah dilakukan revaluasi conducted in 2015 and 2018, therefore on
pada tahun 2015 dan 2018, maka pada tanggal 31 December 2021, the Group assigned registered
31 Desember 2021 Grup telah menugaskan independent appraisers to appraise (revaluate) its
perusahaan jasa penilai terdaftar untuk fixed assets (land and buildings). The Group has
melaksanakan penilaian (revaluasi) aset tetap revalued the value of that land and buildings not for
(tanah dan bangunan). Grup melakukan penilaian tax purpose rather for the compliance of the
kembali atas tanah dan bangunan tersebut bukan aforementioned Bapepam and LK regulation.
untuk tujuan perpajakan tetapi hanya untuk
pemenuhan ketentuan Bapepam dan LK tersebut.
Penilaian atas tanah dan bangunan dilakukan oleh The valuations of land and buildings are performed
penilai independen eksternal sebagai berikut: by the following external independent appraisers:
a) KJPP Toha Okky Heru & Rekan a) KJPP Toha Okky Heru & Rekan
b) KJPP Rengganis Hamid & Rekan b) KJPP Rengganis Hamid & Rekan
c) KJPP Toto Suharto & Rekan c) KJPP Toto Suharto & Rekan
d) KJPP Abdullah Fitriantoro & Rekan d) KJPP Abdullah Fitriantoro & Rekan
Penilaian atas tanah dan bangunan dilakukan oleh The valuations of land and buildings are performed
penilai independen eksternal KJPP Ova Mustopa by KJPP Ova Mustopa Soleh & Rekan external
Soleh & Rekan untuk PT Bank Hibank Indonesia. independent appraisers:
Halaman - 136 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1261
Page 675
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Penilaian dilakukan berdasarkan Standar Penilaian Valuations are performed based on Indonesian
Indonesia, ditentukan berdasarkan transaksi pasar Valuation Standards, determined based on
terkini dan dilakukan dengan ketentuan - ketentuan reference to recent market transactions done on
yang lazim. Metode penilaian yang dipakai adalah arm’s length terms and appropriate requirements.
metode data pasar, metode biaya dan metode The valuation methods used are market value
pendapatan. Elemen-elemen yang digunakan approach, cost approach and income approach.
dalam perbandingan data untuk menentukan nilai Elements used in data comparison to determine
wajar aset antara lain: fair value of assets, among others are as follows:
a) Jenis dan hak yang melekat pada properti a) Types and rights attached to the property
b) Kondisi pasar b) Market condition
c) Lokasi c) Location
d) Karakteristik fisik d) Physical characteristics
e) Karakteristik dalam menghasilkan pendapatan e) Income producing characteristics
f) Karakteristik tanah f) Land characteristics
Informasi mengenai penilaian kembali aset tetap Information on revaluation of land and buildings of
pada tanggal 31 Desember 2021 untuk kelompok the Group on 31 December 2021 located in
aset tanah dan bangunan Grup di Indonesia dan Indonesia and overseas are as follows:
luar negeri adalah sebagai berikut:
Nilai Buku sebelum Nilai Buku Setelah
Revaluasi/ Revaluasi/ Keuntungan
Carrying Amount Carrying Amount after Revaluasi bersih/
Before Revaluation Revaluation Net gain revaluation
Tanah 15,350,940 15,968,903 617,963 Land
Bangunan 5,842,108 6,137,001 294,893 Buildings
Jumlah 21,193,048 22,105,904 912,856 Total
Penilaian kembali yang dilakukan atas tanah The revaluation of land resulted in an increase in
menghasilkan jumlah kenaikan nilai tercatat the carrying amount of land amounting to
sebesar Rp617.963 yang terdiri dari kenaikan nilai Rp617,963 which consists of the increase in the
tanah yang dicatat sebagai “Penghasilan carrying amount of land recognized as “Other
Komprehensif Lain” sebesar Rp669.629 dan Comprehensive Income” amounting to Rp669,629
penurunan nilai tanah yang diakui sebagai beban and a decrease in carrying amount of land
tahun 2021 sebesar Rp51.666. recognized in 2021 expenses amounting to
Rp51,666.
Kenaikan nilai tercatat yang timbul dari revaluasi Increase in carrying amount of buildings from the
bangunan dicatat sebesar Rp294.893. Kenaikan ini revaluation of building is recorded at Rp294,893.
terdiri dari kenaikan nilai bangunan yang dicatat The increase consists of the increase in the
sebagai “Penghasilan Komprehensif Lain” sebesar carrying amount of buildings recognized in “Other
Rp315.945 dan penurunan nilai bangunan yang Comprehensive Income” amounting to Rp315,945
diakui sebagai beban tahun 2021 sebesar and decrease in the carrying amount of buildings
Rp21.052. recognized in 2021 expenses amounting to
Rp21,052.
Secara total kenaikan nilai tercatat yang timbul dari In total, the increase in the carrying amount from
revaluasi tanah dan bangunan dicatat sebagai revaluation of land and buildings is recognized in
“Penghasilan Komprehensif Lain” adalah sebesar “Other Comprehensive Income” amounting to
Rp912.856. Penurunan nilai tercatat yang timbul Rp912,856. The decrease of carrying amount from
dari revaluasi dicatat sebagai beban pada tahun revaluation results recognized in 2021 expenses
2021 adalah sebesar Rp72.718. amounting to Rp72,718.
Informasi mengenai penilaian kembali aset tetap Information on revaluation of land and buildings of
pada tanggal 31 Desember 2023 untuk kelompok the PT Bank Hibank Indonesia on 31 December
aset tanah dan bangunan PT Bank Hibank di 2023 located in Indonesia are as follows:
Indonesia adalah sebagai berikut:
Nilai Buku sebelum Nilai Buku Setelah
Revaluasi/ Revaluasi/ Keuntungan
Carrying Amount Carrying Amount after Revaluasi bersih/
Before Revaluation Revaluation Net gain revaluation
Tanah 13,408 22,923 9,515 Land
Bangunan 288 770 482 Buildings
Jumlah 13,696 23,693 9,997 Total
Halaman - 137 - Page
1262 Menduniakan Bisnis Indonesia
Page 676
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Penilaian kembali yang dilakukan atas tanah dan The revaluation of land and building of PT Bank
bangunan PT Bank Hibank Indonesia Hibank Indonesia resulted in an increase in the
menghasilkan jumlah kenaikan nilai tercatat carrying amount of land and building amounting to
sebesar Rp9.997 yang terdiri dari kenaikan nilai Rp9,997 which consists of the increase in the
tanah yang dicatat sebagai “Penghasilan carrying amount of land recognized as “Other
Komprehensif Lain”. Comprehensive Income”.
Jika tanah dan bangunan dicatat sebesar harga If land and buildings were recorded using historical
perolehan, maka dicatat dalam jumlah sebagai cost basis, the amount would be as follows:
berikut:
2023 2022
Tanah 1,773,261 1,774,041 Land
Bangunan Buildings
Harga perolehan 2,972,139 2,941,815 Cost
Akumulasi penyusutan (2,859,396) (2,850,634) Accumulated depreciation
Nilai buku bangunan 112,743 91,181 Net book amount
Jumlah nilai buku bersih 1,886,004 1,865,222 Total net book value
Perubahan cadangan revaluasi aset bersih setelah The movements in the asset revaluation reserve
pajak adalah sebagai berikut: net of tax are as follows:
Cadangan revaluasi aset,
bersih setelah pajak/
Asset revaluation
reserve, net of tax
Saldo per 31 Desember 2022 15,441,439 Balance as of 31 December 2022
Realisasi surplus revaluasi akibat dampak Revaluation surplus realization due to
kehilangan pengendalian 6,390 impact of loss of control
Saldo per 31 Desember 2023 15,447,829 Balance as of 31 December 2023
Cadangan revaluasi aset,
bersih setelah pajak/
Asset revaluation
reserve, net of tax
Saldo per 31 Desember 2021 15,442,025 Balance as of 31 December 2021
Realisasi surplus revaluasi akibat dampak Revaluation surplus realization due to
kehilangan pengendalian (586) impact of loss of control
Saldo per 31 Desember 2022 15,441,439 Balance as of 31 December 2022
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, there is no
2022, selain tanah dan bangunan, tidak terdapat significant difference between the fair value and
perbedaan yang signifikan antara nilai wajar aset carrying value of fixed assets other than land and
tetap dengan nilai tercatatnya. buildings.
Halaman - 138 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1263
Page 677
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Perhitungan keuntungan/(kerugian) penjualan dan Calculation of gain/(loss) on sale and write-off of
penghapusan aset tetap sebagai berikut: fixed assets as follows:
2023 2022
Harga perolehan 30,670 1,566,175 Acquisition cost
Akumulasi penyusutan (25,967) (608,148) Accumulated depreciation
Nilai buku aset tetap
yang dijual dan dihapus 4,703 958,027 Book value of disposed fixed assets
Hasil penjualan dan
penghapusan aset tetap 13,119 952,777 Proceeds from disposal of fixed assets
Keuntungan/(kerugian) dari penjualan Gain/(loss) on sale
dan penghapusan aset tetap 8,416 (5,250) and write-off of fixed assets
Aset hak-guna pada 31 Desember 2023 dan Right-of-use of assets as of 31 December 2023
2022 adalah sebagai berikut: and 2022 as follows:
2023
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
balance Additions Disposals Reclassification balance
Biaya perolehan Cost
Tanah dan bangunan 2,268,006 691,141 (373,838) - 2,585,309 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 74,753 14,514 (22,562) - 66,705 and motor vehicles
2,342,759 705,655 (396,400) - 2,652,014
Akumulasi penyusutan Accumulated depreciation
Tanah dan bangunan 1,011,761 551,497 (374,353) - 1,188,905 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 35,919 33,811 (18,778) - 50,952 and motor vehicles
1,047,680 585,308 (393,131) - 1,239,857
Nilai buku bersih 1,295,079 1,412,157 Net book value
2022
Dampak
Akuisisi/
Saldo awal/ Impact Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ from Ending
balance Additions Disposals Reclassification acquisition balance
Biaya perolehan Cost
Tanah dan bangunan 2,105,361 503,323 (366,597) - 25,919 2,268,006 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 104,863 10,706 (56,562) - 15,746 74,753 and motor vehicles
2,210,224 514,029 (423,159) - 41,665 2,342,759
Akumulasi penyusutan Accumulated depreciation
Tanah dan bangunan 742,393 466,074 (196,706) - - 1,011,761 Land and buildings
Perlengkapan kantor dan Office equipment
kendaraan bermotor 69,960 37,832 (71,873) - - 35,919 and motor vehicles
812,353 503,906 (268,579) - - 1,047,680
Nilai buku bersih 1,397,871 1,295,079 Net book value
Grup menyewa beberapa aset termasuk rumah The Group had rent a number of assets which
dinas, gedung kantor, ruang ATM, kendaraan dan include official houses, offices, ATM space, vehicle
lain-lain. Rata-rata masa sewa adalah 5 (lima) and others. The average of lease term is 5 (five)
tahun. years.
Halaman - 139 - Page
1264 Menduniakan Bisnis Indonesia
Page 678
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 TETAP DAN ASET HAK-GUNA (lanjutan) 19. FIXED ASSETS AND RIGHT-OF-USE OF
ASSETS (continued)
Jumlah pengeluaran kas untuk sewa selama tahun The total cash outflow for leases for the years
yang berakhir pada 31 Desember 2023 adalah ended 31 December 2023 is amounting to
Rp240.769 (31 Desember 2022: Rp341.741). Rp240,769 (31 December 2022: Rp341,741).
Beban penyusutan untuk tahun yang berakhir pada Depreciation expense for the years ended
tanggal 31 Desember 2023 dan 2022 masing- 31 December 2023 and 2022 amounted to
masing sebesar Rp585.308 dan Rp503.906 dicatat Rp585,308 and Rp503,906 are recorded on
pada beban umum dan administrasi pada laporan general and administrative expense in the
laba rugi. statement of profit or loss.
20. ASET TAKBERWUJUD 20. INTANGIBLE ASSETS
Aset takberwujud terdiri dari: Intangible assets consist of the following:
2023 2022
Goodwill 727,786 727,786 Goodwill
Hubungan pelanggan 16,637 13,966 Customer relationships
Merek dagang - 10,559 Trademarks
744,423 752,311
Pada bulan Mei 2022, Grup telah mengakuisisi PT In May 2022, the Group acquired PT Bank Hibank
Bank Hibank Indonesia. Atas transaksi ini, Grup Indonesia. As a result of this acquisition, the Group
memperoleh goodwill dan aset takberwujud recognised goodwill and certain intangible assets,
tertentu berupa kontrak hubungan pelanggan dan such as contractual customer relationships and
merek dagang. trademarks.
Penurunan nilai atas goodwill Impairment of goodwill
Pengujian penurunan nilai atas goodwill yang Goodwill are tested for impairment annually (as at
dilakukan setiap tahun (pada tanggal 31 31 December) and when circumstances indicate
Desember) dan ketika terdapat suatu indikasi that the carrying value may be impaired.
bahwa nilai tercatatnya mengalami penurunan nilai.
Nilai terpulihkan ditentukan berdasarkan The recoverable amount was determined based on
perhitungan nilai wajar dikurangi biaya yang fair value less cost of disposal calculations that
menggunakan metode Discounted Cash Flow 5 uses the 5 years Discounted Cash Flow method.
tahun. Grup menentukan unit penghasil kas The Group determine the cash generating unit
(“UPK”) sejalan dengan Bank Hibank sebagai UPK (“CGU”) aligned with the Bank Hibank as a
sendiri. Nilai tersebut dikategorikan berada dalam separate CGU. The value is within the category of
kategori pengukuran nilai wajar level 3. fair value measurement level 3.
Asumsi kunci yang digunakan dalam perhitungan Certain key assumptions used in the fair value less
nilai wajar dikurangi biaya untuk menjual pada cost of disposal calculation at 31 December 2023
tanggal 31 Desember 2023 adalah sebagai berikut: are as follows
31 Desember/
December 2023
Tingkat pertumbuhan 4.94% Growth rate
Tingkat diskonto (WACC) 9.80% Discount rate (WACC)
Tidak ada penurunan nilai goodwill yang No impairment of the goodwill was identified.
diidentifikasi.
Lihat Catatan 43 untuk informasi mengenai akuisisi Refer to Note 43 for details acquisition of PT Bank
PT Bank Hibank Indonesia. Hibank Indonesia.
Halaman - 140 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1265
Page 679
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. LIABILITAS SEGERA 21. OBLIGATIONS DUE IMMEDIATELY
2023 2022
Rupiah Rupiah
Kewajiban sebagai issuer bank (ATM) 2,991,170 2,706,856 Obligation as issuer bank
Simpanan sementara yang Temporary deposit transactions
belum diselesaikan 788,753 925,895 not yet settled
Setoran pajak sebagai Tax collection received by BNI as
bank persepsi 334,092 205,821 collecting bank
Kerjasama pihak ketiga 306,886 311,503 Third party agreements
Dana setoran smartpay 224,059 164,667 Fund deposits for smartpay
Kiriman uang 135,863 12,790 Money transfers
Dana setoran cek 58,307 45,489 Fund deposits for cheques
Dana trust 26,578 26,619 Fund deposits for trust
Lainnya 113,447 22,626 Others
4,979,155 4,422,266
Mata uang asing Foreign currencies
Dana trust 138,534 139,667 Fund deposits for trust
Setoran pajak sebagai Tax collection received by BNI as
bank persepsi 77,146 32,475 collecting Bank
Kerjasama pihak ketiga 50,634 4,310 Third party agreements
Kiriman uang 33,682 55,524 Money transfers
Simpanan sementara yang Temporary deposit transactions
belum diselesaikan 14,424 26,182 not yet settled
Lainnya 1,377 5,936 Others
315,797 264,094
5,294,952 4,686,360
22. SIMPANAN NASABAH 22. DEPOSITS FROM CUSTOMERS
Informasi mengenai simpanan berdasarkan pihak Information with respect to transactions with related
yang berelasi diungkapkan pada Catatan 46k. parties are disclosed in Note 46k.
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Rupiah Rupiah
Tabungan 222,512,910 230,378,383 Savings accounts
Deposito berjangka 208,275,592 185,145,882 Time deposits
Giro 203,157,259 211,971,828 Current accounts
Negotiable Certificate of Deposits - 1,920,027 Negotiable Certificate of Deposits
633,945,761 629,416,120
Mata uang asing Foreign currencies
Giro 142,338,909 102,653,306 Current accounts
Deposito berjangka 24,389,388 23,651,727 Time deposits
Tabungan 9,468,525 12,316,209 Savings accounts
Negotiable Certificate of Deposits 587,760 1,231,629 Negotiable Certificate of Deposits
176,784,582 139,852,871
810,730,343 769,268,991
Halaman - 141 - Page
1266 Menduniakan Bisnis Indonesia
Page 680
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 (lanjutan) 22. DEPOSITS FROM CUSTOMERS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Perincian simpanan nasabah berdasarkan Deposits from customers based on currencies
mata uang adalah sebagai berikut: are as follows:
2023 2022
Rupiah 633,945,761 629,416,120 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 165,780,761 133,980,970 United States Dollar
Yen Jepang 7,554,960 1,163,934 Japanese Yen
Yuan China 1,839,058 330,865 Chinese Yuan
Dolar Singapura 752,273 779,082 Singapore Dollar
Euro Eropa 721,360 3,425,591 European Euro
Dolar Hong Kong 50,901 48,120 Hong Kong Dollar
Dolar Australia 47,156 59,191 Australian Dollar
Pound Sterling Inggris 28,218 53,329 Great Britain Pound Sterling
Franc Swiss 4,560 3,476 Swiss Franc
Won Korea Selatan 2,253 5,073 South Korean Won
Lain-lain 3,082 3,240 Others
176,784,582 139,852,871
810,730,343 769,268,991
Berdasarkan Undang-Undang No. 24 tanggal Based on Law No. 24 dated 22 September
22 September 2004 yang berlaku efektif sejak 2004, effective on 22 September 2005, which
tanggal 22 September 2005, sebagaimana was amended by the Government Regulation
diubah dengan Peraturan Pemerintah No. 3 dated 13 October 2008, the Indonesia
Pengganti Undang-Undang Republik Deposit Insurance Corporation (LPS) was
Indonesia No. 3 tanggal 13 Oktober 2008, formed to guarantee certain liabilities of
Lembaga Penjaminan Simpanan (LPS) commercial banks under the applicable
dibentuk untuk menjamin liabilitas tertentu guarantee program, which the amount of
bank-bank umum berdasarkan program guarantee can be amended if the situation
penjaminan yang berlaku, yang besaran nilai complies with the valid particular criteria.
jaminannya dapat berubah jika memenuhi
kriteria tertentu yang berlaku.
Berdasarkan Peraturan Pemerintah Republik Based on Government Regulation No. 66 Year
Indonesia No. 66 Tahun 2008 tanggal 2008 dated 13 October 2008 regarding The
13 Oktober 2008 mengenai Besarnya Nilai Amount of Deposit Guaranteed by Indonesia
Simpanan yang dijamin Lembaga Penjaminan Deposit Insurance Corporation, the amount of
Simpanan, jumlah simpanan yang dijamin LPS deposits covered by LPS is up to Rp2,000 per
adalah simpanan sampai dengan Rp2.000 depositor per bank.
untuk per nasabah per bank.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, BNI was a
2022, BNI adalah peserta dari program participant of the above guarantee program.
penjaminan tersebut.
Halaman - 142 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1267
Page 681
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 (lanjutan) 22. DEPOSITS FROM CUSTOMERS (continued)
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah Rupiah
Giro 64,848,639 80,809,404 Current accounts
Deposito berjangka 26,986,048 30,400,970 Time deposits
Tabungan 146,280 288,465 Savings accounts
Negotiable Certificate of Deposits - 184,958 Negotiable Certificate of Deposits
91,980,967 111,683,797
Mata uang asing Foreign currencies
Giro 55,991,467 39,682,253 Current accounts
Deposito berjangka 4,088,842 3,362,559 Time deposits
Tabungan 19,114 79,654 Saving accounts
60,099,423 43,124,466
Total pihak berelasi 152,080,390 154,808,263 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Tabungan 222,366,630 230,089,918 Savings accounts
Deposito berjangka 181,289,544 154,744,912 Time deposits
Giro 138,308,620 131,162,424 Current accounts
Negotiable Certificate of Deposits - 1,735,069 Negotiable Certificate of Deposits
541,964,794 517,732,323
Mata uang asing Foreign currencies
Giro 86,347,442 62,971,053 Current accounts
Deposito berjangka 20,300,546 20,289,168 Time deposits
Tabungan 9,449,411 12,236,555 Savings accounts
Negotiable Certificate of Deposits 587,760 1,231,629 Negotiable Certificate of Deposits
116,685,159 96,728,405
Total pihak ketiga 658,649,953 614,460,728 Total third parties
810,730,343 769,268,991
c. Deposito berjangka berdasarkan jangka c. Time deposits by contractual period
waktu kontrak
2023 2022
<1 bulan 11,607,194 12,818,276 <1 month
1 - <3 bulan 80,027,214 65,354,176 1 - <3 months
3 - <6 bulan 53,060,549 57,249,871 3 - <6 months
6 - 12 bulan 70,166,808 32,190,538 6 - 12 months
>12 bulan 17,803,215 41,184,748 >12 months
232,664,980 208,797,609
d. Simpanan yang diblokir dan dijadikan d. Deposits blocked and pledged as collateral
jaminan
2023 2022
Giro 16,170,794 48,907,452 Current accounts
Tabungan 14,832,482 25,863,453 Savings accounts
Deposito berjangka 7,253,007 7,142,865 Time deposits
Total 38,256,283 81,913,770 Total
Halaman - 143 - Page
1268 Menduniakan Bisnis Indonesia
Page 682
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 (lanjutan) 22. DEPOSITS FROM CUSTOMERS (continued)
e. Tingkat suku bunga dan bagi hasil per e. Annual interest rates and profit sharing
tahun
Dolar
Amerika Serikat/ Dolar
United States Singapura/ Euro Eropa/ Yen Jepang/
Rupiah Dollar Singapore Dollar European Euro Japanese Yen
% % % % %
2023 0.00 - 7.50 0.00 - 6.90 0.00 - 1.75 0.00 - 0.10 0.00 - 0.01 2023
2022 0.00 - 6.39 0.00 - 4.75 0.00 - 1.33 0.00 - 0.75 0.00 - 0.01 2022
23. SIMPANAN DARI BANK LAIN 23. DEPOSITS FROM OTHER BANKS
Informasi mengenai simpanan berdasarkan pihak Information with respect to transactions with related
yang berelasi diungkapkan pada Catatan 46l. parties are disclosed in Note 46l.
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Rupiah Rupiah
Giro 1,320,942 1,121,824 Current accounts
Pinjaman pasar uang antar bank 625,000 - Interbank money market
Deposito berjangka 63,730 101,455 Time deposits
Negotiable Certificate of Deposit - 477,808 Negotiable Certificate of Deposits
Simpanan lainnya 648,514 626,030 Other deposits
2,658,186 2,327,117
Mata uang asing Foreign currencies
Pinjaman pasar uang antar bank 4,492,755 8,175,341 Interbank money market
Giro 3,055,587 3,084,018 Current accounts
Deposito berjangka 740,384 801,108 Time deposits
Negotiable Certificate of Deposit 515,651 310,304 Negotiable Certificate of Deposits
Simpanan lainnya 431,425 546,666 Other deposits
9,235,802 12,917,437
11,893,988 15,244,554
Perincian simpanan dari bank lain berdasarkan Deposits from other banks based on
mata uang adalah sebagai berikut: currencies are as follows:
2023 2022
Rupiah 2,658,186 2,327,117 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 5,286,458 9,793,195 United States Dollar
Yen Jepang 3,273,087 2,589,026 Japanese Yen
Dolar Singapura 566,429 486,481 Singapore Dollar
Euro Eropa 66,188 24,287 European Euro
Dolar Hong Kong 27,217 12,245 Hong Kong Dollar
Pound Sterling Inggris 16,423 12,203 Great Britain Pound Sterling
9,235,802 12,917,437
11,893,988 15,244,554
Halaman - 144 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1269
Page 683
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 DARI BANK LAIN (lanjutan) 23. DEPOSITS FROM OTHER BANKS (continued)
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah Rupiah
Giro 14,351 33,041 Current accounts
Negotiable Certificate of Deposit - 156,010 Negotiable Certificate of Deposit
Simpanan lainnya - 4,889 Other deposits
14,351 193,940
Mata uang asing Foreign currencies
Giro 1,327,918 506,727 Current accounts
Pinjaman pasar uang antar bank 1,231,760 2,179,450 Interbank money market
Negotiable Certificate of Deposit - 310,304 Negotiable Certificate of Deposit
Simpanan lainnya 131,078 - Other deposits
2,690,756 2,996,481
Total pihak berelasi 2,705,107 3,190,421 Total related parties
Pihak ketiga Third parties
Rupiah Rupiah
Giro 1,306,591 1,088,783 Current accounts
Pinjaman pasar uang antar bank 625,000 - Interbank money market
Negotiable Certificate of Deposit - 321,798 Negotiable Certificate of Deposit
Deposito berjangka 63,730 101,455 Time deposits
Simpanan lainnya 648,514 621,141 Other deposits
2,643,835 2,133,177
Mata uang asing Foreign currencies
Pinjaman pasar uang antar bank 3,260,995 5,995,891 Interbank money market
Giro 1,727,669 2,577,291 Current accounts
Deposito berjangka 740,384 801,108 Time deposits
Negotiable Certificate of Deposit 515,651 - Negotiable Certificate of Deposit
Simpanan lainnya 300,347 546,666 Other deposits
6,545,046 9,920,956
Total pihak ketiga 9,188,881 12,054,133 Total third parties
11,893,988 15,244,554
Halaman - 145 - Page
1270 Menduniakan Bisnis Indonesia
Page 684
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 DARI BANK LAIN (lanjutan) 23. DEPOSITS FROM OTHER BANKS (continued)
c. Berdasarkan tingkat suku bunga dan bagi c. By annual interest rates and profit sharing
hasil per tahun
Dolar
Amerika Serikat/ Dolar Singapura/
United States Yen Jepang/ Singapore
Rupiah Dollar Japanese Yen Dollar
% % % %
2023 0.00 - 6.70 0.00 - 6.05 0.00 - 0.45 0.00 - 4.20 2023
2022 0.00 - 5.83 0.00 - 5.00 0.00 - 0.40 0.00 - 4.05 2022
d. Simpanan yang diblokir dan dijadikan d. Deposits blocked and pledged as collateral
jaminan
2023 2022
Giro 42,553 51,314 Current accounts
Deposito berjangka 4,707 5,241 Time deposits
Tabungan 3,501 9,046 Savings accounts
50,761 65,601
24. EFEK-EFEK YANG DIJUAL DENGAN JANJI 24. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI REPURCHASE
2023
Beban Bunga
Nilai yang Belum
Jenis Nilai Pembelian Diamortisasi/ Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Unamortized Bersih/
Pihak lawan/ Type of Nominal Tanggal Dimulai/ Tempo/ Repurchase Interest Net
Counterparty Securities Amount Start Date Maturity Date Amount Expenses Value
Rupiah/Rupiah
BPD Kalimantan Timur OBN 200,000 15/12/2023 15/1/2024 199,901 587 199,314
200,000 199,901 587 199,314
Mata uang asing/Foreign currencies
JP Morgan Chase Bank OBN 1,219,000 13/4/2023 15/9/2026 1,254,812 156,592 1,098,220
Standard Chartered, Jakarta OBN 1,000,000 12/4/2023 15/5/2027 1,129,594 176,903 952,691
JP Morgan Chase Bank OBN 1,070,000 12/4/2023 15/5/2027 1,111,926 174,026 937,900
Deutsche Bank AG. OBN 1,001,000 12/4/2023 15/5/2027 1,105,434 173,235 932,199
Standard Chartered, Jakarta OBN 700,000 14/4/2023 15/4/2026 729,641 85,943 643,698
Deutsche Bank AG. OBN 700,000 14/4/2023 15/4/2026 712,500 83,084 629,416
JP Morgan Chase Bank OBN 743,675 16/11/2023 16/11/2028 718,734 175,394 543,340
JP Morgan Chase Bank OBN 523,618 17/9/2021 15/5/2024 525,917 16,990 508,927
JP Morgan Chase Bank OBN 303,321 16/11/2023 17/4/2028 299,056 66,190 232,866
BNP Paribas OBN 230,955 12/10/2023 17/1/2024 215,775 3,169 212,606
7,491,569 7,803,389 1,111,526 6,691,863
7,691,569 8,003,290 1,112,113 6,891,177
Halaman - 146 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1271
Page 685
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. EFEK-EFEK YANG DIJUAL DENGAN JANJI 24. SECURITIES SOLD UNDER AGREEMENTS TO
DIBELI KEMBALI (lanjutan) REPURCHASE (continued)
2022
Beban Bunga
Nilai yang Belum
Jenis Nilai Pembelian Diamortisasi/ Nilai
Sekuritas/ Nominal/ Tanggal Jatuh Kembali/ Unamortized Bersih/
Pihak lawan/ Type of Nominal Tanggal Dimulai/ Tempo/ Repurchase Interest Net
Counterparty Securities Amount Start Date Maturity Date Amount Expenses Value
Pihak ketiga/Third parties
Rupiah/Rupiah
Bank Indonesia, Jakarta OBN 400,000 15/11/2022 14/2/2023 394,442 2,766 391,676
Bank Indonesia, Jakarta OBN 99,000 27/10/2022 26/1/2023 87,377 354 87,023
Bank Indonesia, Jakarta OBN 50,000 29/11/2022 28/2/2023 45,463 454 45,009
Bank Indonesia, Jakarta OBN 20,000 03/11/2022 02/2/2023 19,760 102 19,658
Bank Indonesia, Jakarta OBN 20,000 20/12/2022 21/3/2023 19,923 270 19,653
Bank Indonesia, Jakarta OBN 20,000 29/12/2022 30/3/2023 19,947 310 19,637
Bank Indonesia, Jakarta OBN 20,000 27/12/2022 28/3/2023 19,908 303 19,605
Bank Indonesia, Jakarta OBN 20,000 13/12/2022 14/3/2023 19,836 245 19,591
Bank Indonesia, Jakarta OBN 20,000 08/12/2022 09/3/2023 19,777 228 19,549
669,000 646,433 5,032 641,401
Mata uang asing/Foreign currencies
JP Morgan Chase Bank OBN 523,618 17/09/2021 15/5/2024 531,741 17,160 514,581
BNP Paribas, France OBN 568,214 27/7/2022 31/1/2023 444,523 8,051 436,472
BNP Paribas, France OBN 474,809 20/7/2022 23/1/2023 416,225 7,561 408,664
Standard Chartered, Jakarta OBN 356,000 11/5/2020 15/5/2023 332,424 20,045 312,379
HSBC, Hongkong OBN 358,053 23/12/2022 22/6/2023 310,704 6,782 303,922
BNP Paribas, France OBN 381,404 13/12/2022 15/6/2023 275,166 7,299 267,867
2,662,098 2,310,783 66,898 2,243,885
3,331,098 2,957,216 71,930 2,885,286
Tingkat suku bunga tetap tahunan: Annual fixed interest rates:
Dolar
Amerika Serikat/
Rupiah United States Dollar
% %
Suku bunga kontrak: Contractual interest rate:
2023 6.65 1.30 - 6.32 2023
2022 5.63 - 8.13 1.50 - 4.75 2022
25. LIABILITAS AKSEPTASI 25. ACCEPTANCE PAYABLES
a. Berdasarkan pihak dan mata uang a. By party and currency
2023 2022
Rupiah Rupiah
Bank 1,519,809 1,183,632 Banks
Kreditur non-bank 244,375 190,225 Non-bank creditors
1,764,184 1,373,857
Mata uang asing Foreign currencies
Bank 3,939,319 3,773,041 Banks
Kreditur non-bank 45,044 154,345 Non-bank creditors
3,984,363 3,927,386
5,748,547 5,301,243
Halaman - 147 - Page
1272 Menduniakan Bisnis Indonesia
Page 686
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
25. LIABILITAS AKSEPTASI (lanjutan) 25. ACCEPTANCE PAYABLES (continued)
Perincian liabilitas akseptasi berdasarkan mata Acceptance payables based on currencies are as
uang adalah sebagai berikut: follows:
a. Berdasarkan pihak dan mata uang (lanjutan) a. By party and currency (continued)
2023 2022
Rupiah 1,764,184 1,373,857 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 3,897,148 3,844,172 United States Dollar
Euro Eropa 66,367 39,870 European Euro
Yuan China 15,221 26,880 Chinese Yuan
Yen Jepang 5,627 15,421 Japanese Yen
Franc Swiss - 1,043 Swiss Franc
3,984,363 3,927,386
5,748,547 5,301,243
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah 1,049,883 836,603 Rupiah
Mata uang asing 20,717 152,240 Foreign currencies
Total pihak berelasi 1,070,600 988,843 Total related parties
Pihak ketiga Third parties
Rupiah 714,301 537,254 Rupiah
Mata uang asing 3,963,646 3,775,146 Foreign currencies
Total pihak ketiga 4,677,947 4,312,400 Total third parties
5,748,547 5,301,243
26. BEBAN YANG MASIH HARUS DIBAYAR 26. ACCRUED EXPENSES
Beban yang masih harus dibayar terdiri dari: Accrued expenses consist of the following:
2023 2022
Biaya teknologi dan Technology and
telekomunikasi 558,506 509,481 telecommunication expenses
Biaya kantor 467,642 474,257 Office expenses
Kewajiban sebagai Bank penerbit 460,742 307,780 Issuer Bank liabilities
Biaya loyalty 49,905 47,642 Loyalty expenses
Biaya promosi 5,288 6,253 Sales promotion expenses
Lain-lain 121,782 95,257 Others
1,663,865 1,440,670
27. PENYISIHAN 27. PROVISIONS
2023 2022
Estimasi kerugian atas komitmen Estimated losses from commitments
dan kontinjensi 2,165,058 2,697,672 and contingencies
Penyisihan atas perkara hukum dan lainnya 7,674 14,674 Provision for legal cases and others
2,172,732 2,712,346
Halaman - 148 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1273
Page 687
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
a. Perubahan cadangan atas perkara hukum a. The movements of the allowance for legal
adalah sebagai berikut: cases are as follows:
2023 2022
Saldo awal 14,674 44,358 Beginning balance
Pembalikan Reversal
selama tahun berjalan (7,000) (29,684) during the year
7,674 14,674
Bank saat ini masih menghadapi The Bank has a number of outstanding
permasalahan hukum diantaranya dengan litigation cases, including lawsuits with
debitur, pemilik dana dan/atau pihak ketiga. debtors, fund owners and/or third parties.
Saat ini permasalahan hukum tersebut masih Currently, litigation cases are still in legal
dalam proses/upaya hukum. process.
Jumlah klaim terhadap Bank dan estimasi The Bank’s total potential financial exposure
biaya penyelesaian perkara atas tuntutan and estimation on settlement of legal cases
hukum yang belum selesai pada tanggal arising from outstanding lawsuits as of
31 Desember 2023 dan 2022 masing-masing 31 December 2023 and 2022 amounted to
sebesar Rp7.660 dan Rp14.654. Pada tanggal Rp7,660 and Rp14,654, respectively. As of
31 Desember 2023 dan 2022, Manajemen 31 December 2023 and 2022, Management
berpendapat bahwa jumlah cadangan atas believes that the provision for legal cases is
perkara hukum telah memadai. adequate.
b. Perubahan nilai tercatat bruto pada komitmen b. The movements of gross carrying amount on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
follows:
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 56,655,579 5,676,476 776,913 63,108,968 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (3,852,868) 3,852,868 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya Lifetime ECL not credit -
kredit tidak memburuk 1,746,822 (1,746,822) - - -impaired
- Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih 575 (3,240) 2,665 - ECL credit-impaired - net
Pengukuran kembali bersih*) (21,893,089) (4,330,468) (2,172,751) (28,396,308) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 40,524,918 4,016,438 1,966,140 46,507,496 originated or purchased
Pembayaran penuh (13,737,880) (491,034) (28,139) (14,257,053) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain (160,838) (21,536) (3,598) (185,972) other movements
59,283,219 6,952,682 541,230 66,777,131
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net measurement is repayment *)
kembali
Halaman - 149 - Page
1274 Menduniakan Bisnis Indonesia
Page 688
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
b. Perubahan nilai tercatat bruto pada komitmen b. The movements of gross carrying amount on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 50,338,165 6,680,398 642,485 57,661,048 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (717,390) 717,390 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya Lifetime ECL not credit -
kredit tidak memburuk 2,073,911 (2,073,911) - - -impaired
- Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih (143,131) (237,223) 380,354 - ECL credit-impaired - net
Pengukuran kembali bersih*) (17,381,946) (4,223,183) (1,445,387) (23,050,516) Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 35,825,450 5,225,511 1,191,427 42,242,388 originated or purchased
Pembayaran penuh (15,200,904) (538,012) - (15,738,916) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 1,861,424 125,506 8,034 1,994,964 other movements
56,655,579 5,676,476 776,913 63,108,968
*) Termasuk di dalam pengukuran kembali bersih adalah pembayaran Including in the net measurement is repayment and impact of acquisition*)
kembali dan dampak akuisisi
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 15,180,092 585,899 308,204 16,074,195 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (594,357) 594,357 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit –
kredit tidak memburuk 192,452 (192,452) - - -impaired
Pengukuran kembali bersih*) 15,422,555 (283,956) (62,969) 15,075,630 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 14,013,076 343,458 218,181 14,574,715 originated or purchased
Pembayaran penuh (27,822,922) (606,614) (341,470) (28,771,006) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain (96,312) (7,389) 4,474 (99,227) other movements
16,294,584 433,303 126,420 16,854,307
*) Termasuk di dalam pengukuran kembali bersih Including in the net measurement is repayment *)
adalah pembayaran kembali.
Halaman - 150 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1275
Page 689
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
b. Perubahan nilai tercatat bruto pada komitmen b. The movements of gross carrying amount on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 7,345,355 1,176,122 224,935 8,746,412 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (988,936) 988,936 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 686,639 (686,639) - - -impaired
Pengalihan dari/ke:
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime ECL
kredit memburuk - bersih - (21,918) 21,918 - credit-impaired - net
Pengukuran kembali bersih*) 23,149,390 806,690 (29,382) 23,926,698 Net remeasurement*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 16,579,659 234,803 522,170 17,336,632 originated or purchased
Pembayaran penuh (32,545,881) (1,782,816) (452,759) (34,781,456) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 953,866 (129,279) 21,322 845,909 other movements
15,180,092 585,899 308,204 16,074,195
*) Termasuk di dalam pengukuran kembali bersih Including in the net measurement is repayment and impact of acquisition*)
adalah pembayaran kembali dan dampak akuisisi
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
follows:
2023
Kerugian Kerugian
kredit kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya - umurnya -
Kerugian kredit tidak kredit
kredit memburuk/ memburuk/
ekspektasian Lifetime ECL Lifetime ECL
12 bulan/12- Not Credit- Credit-
month ECL impaired impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 89,860 1,081,127 771,395 1,942,382 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (4,467) 4,467 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 83,395 (83,395) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih 341 (868) 527 - ECL credit-impaired - net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (90,938) (590,929) (2,029,163) (2,711,030) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 80,926 886,710 1,768,132 2,735,768 originated or purchased
Pembayaran penuh (19,564) (177,870) - (197,434) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain (2,029) (3,605) (2,946) (8,580) other movements
137,524 1,115,637 507,945 1,761,106
*) Termasuk di dalam pengukuran kembali bersih penyisihan kerugian Including in the net measurement of loss allowance, is repayment *)
adalah pembayaran kembali.
Halaman - 151 - Page
1276 Menduniakan Bisnis Indonesia
Page 690
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: (lanjutan) commitments and contingencies are as
follows: (continued)
2022
Kerugian Kerugian
kredit kredit
ekspektasian ekspektasian
sepanjang sepanjang
umurnya - umurnya -
Kerugian kredit tidak kredit
kredit memburuk/ memburuk/
ekspektasian Lifetime ECL Lifetime ECL
12 bulan/12- Not Credit- Credit-
month ECL impaired impaired Total/Total
Garansi bank yang diterbitkan Bank guarantees issued
Saldo awal 114,009 1,001,838 641,837 1,757,684 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,887) 1,887 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 371,694 (371,694) - - -impaired
Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime
kredit memburuk - bersih 285 (229,995) 229,710 - ECL credit-impaired - net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (433,519) (409,203) (1,267,222) (2,109,944) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 59,089 1,141,616 1,159,980 2,360,685 originated or purchased
Pembayaran penuh (23,521) (75,804) - (99,325) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 3,710 22,482 7,090 33,282 other movements
89,860 1,081,127 771,395 1,942,382
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is impact of
kerugian, adalah dampak akuisisi acquisition*)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/ Lifetime ECL Not Lifetime ECL
12-month ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 30,261 69,624 308,036 407,921 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (1,751) 1,751 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 1,724 (1,724) - - -impaired
- Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime-
kredit memburuk - - - - ECL credit-impaired -net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) 56,746 (29,209) (323,022) (295,485) loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 22,314 118,171 68,193 208,678 originated or purchased
Pembayaran penuh (96,766) (103,971) (43,021) (243,758) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 532 (1,836) (9,487) (10,791) other movements
13,060 52,806 699 66,565
Halaman - 152 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1277
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/ Lifetime ECL Not Lifetime ECL
12-month ECL Credit-impaired Credit-impaired Total/Total
Irrevocable letters of credit Irrevocable letters of credit
Saldo awal 17,439 85,990 10 103,439 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (3,880) 3,880 - - 12-month ECL-
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 197,255 (197,255) - - -impaired
- Pengalihan dari/ke
kerugian kredit ekspektasian
sepanjang umurnya - Transfer from/to lifetime-
kredit memburuk - (22,156) 22,156 - ECL credit-impaired -net
Pengukuran kembali bersih Net remeasurement of
penyisihan kerugian*) (162,680) 344,277 347,402 528,999 loss allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 18,753 77,860 54,084 150,697 originated or purchased
Pembayaran penuh (38,604) (227,397) (119,114) (385,115) Full repayment
Valuta asing dan Foreign exchange and
perubahan lain 1,978 4,425 3,498 9,901 other movements
30,261 69,624 308,036 407,921
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is impact of
kerugian, adalah dampak akuisisi. acquisition*)
2023
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Fasilitas kredit kepada Unused loan facilities
nasabah yang belum ditarik to debtors
Saldo awal 347,373 - - 347,373 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (27,489) 27,489 - - 12-month ECL-
- Pengalihan ke: Transfer to:
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 19,600 (19,600) - - impaired
- Kerugian kredit ekspektasian
sepanjang umurnya -
kredit memburuk (1,817) - 1,817 - Lifetime ECL credit-impaired -
Pengukuran kembali bersih Net remeasurement of loss
penyisihan kerugian*) (454,075) (7,853) (1,817) (463,745) allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 63,636 - - 63,636 originated or purchased
Pembayaran penuh 390,823 25 - 390,848 Full repayment
Penghapusbukuan (671) - - (671) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain (55) 1 - (54) other movements
337,325 62 - 337,387
Halaman - 153 - Page
1278 Menduniakan Bisnis Indonesia
Page 692
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PENYISIHAN (lanjutan) 27. PROVISIONS (continued)
c. Perubahan estimasi kerugian pada komitmen c. The movements of estimated losses on
dan kontinjensi adalah sebagai berikut: commitments and contingencies are as
(lanjutan) follows: (continued)
2022
Kerugian kredit
Kerugian kredit ekspektasian
ekspektasian sepanjang
sepanjang umurnya -
Kerugian kredit umurnya - kredit kredit
ekspektasian 12 tidak memburuk/ memburuk/
bulan/12-month Lifetime ECL Not Lifetime ECL
ECL Credit-impaired Credit-impaired Total/Total
Fasilitas kredit kepada Unused loan facilities
nasabah yang belum ditarik to debtors
Saldo awal 370,916 - - 370,916 Beginning balance
Pengalihan dari: Transfer from:
- Kerugian kredit ekspektasian
12 bulan (32,879) 32,879 - - 12-month ECL-
- Pengalihan ke: Transfer to:
- Kerugian kredit ekspektasian
sepanjang umurnya - Lifetime ECL not credit -
kredit tidak memburuk 7,181 (7,181) - - impaired
- Kerugian kredit ekspektasian
sepanjang umurnya -
kredit memburuk (96) (51) 147 - Lifetime ECL credit-impaired -
Pengukuran kembali bersih Net remeasurement of loss
penyisihan kerugian*) (446,166) (25,674) (147) (471,987) allowance*)
Aset keuangan baru yang New financial assets
diterbitkan atau dibeli 68,475 - - 68,475 originated or purchased
Pembayaran penuh 381,763 24 - 381,787 Full repayment
Penghapusbukuan (2,512) - - (2,512) Write-offs
Valuta asing dan Foreign exchange and
perubahan lain 691 3 - 694 other movements
347,373 - - 347,373
*) Termasuk di dalam pengukuran kembali bersih penyisihan Including in the net remeasurement of loss allowance is impact of
kerugian, adalah dampak akuisisi acquisition*)
Manajemen berpendapat bahwa estimasi kerugian Management believes that the estimated losses on
pada komitmen dan kontinjensi di atas telah commitments and contingencies are adequate.
memadai.
28. LIABILITAS LAIN-LAIN 28. OTHER LIABILITIES
2023 2022
Utang ke pemegang polis 17,010,970 15,967,679 Obligation to policyholders
Term Deposit Valas Devisa Hasil Foreign Exchange Term Deposit
Ekspor 2,540,505 - from Export Activities
Liabilitas sewa 1,287,369 1,146,127 Lease liabilities
Utang bunga 1,145,545 893,932 Interest payable
Utang nasabah - Entitas anak 753,482 253,890 Payable to customers - Subsidiary
Setoran jaminan 509,379 325,915 Guarantee deposits
Pendapatan yang belum diakui*) 436,658 537,348 Unearned income*)
Kewajiban pada pihak ketiga 225,555 153,272 Liability to third parties
Rekening dalam penyelesaian 194,275 241,464 Unsettled account
Utang reasuransi dan komisi 44,073 90,328 Reinsurance payable and commission
Lain-lain 1,977,086 1,519,425 Others
26,124,897 21,129,380
*) *)
Termasuk di dalam pendapatan yang belum diakui adalah klaim Including in unearned income is insurance claim that has been
asuransi yang telah diterima oleh Bank atas Kredit Usaha received by the Bank from Kredit Usaha Rakyat (KUR).
Rakyat (KUR).
Halaman - 154 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1279
Page 693
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Term Deposit Valas Devisa Hasil Ekspor Term Deposits of Foreign Exchange from Export
merupakan suatu instrumen dimana dana devisa Proceeds is an instrument where foreign exchange
hasil ekspor dari rekening khusus eksportir from export proceeds from exporters’ special
ditempatkan pada Bank Indonesia melalui rekening account are placed in Bank Indonesia through
Bank sesuai mekanisme pasar. Bank’s accounts in accordance with market
mechanisms.
Utang ke pemegang polis Obligation to policyholders
Utang kepada pemegang polis merupakan liabilitas Obligation to policyholders represent liabilities of
Entitas Anak yang terdiri dari liabilitas kontrak Subsidiary which consist of liabilities for long-term
asuransi jangka panjang, liabilitas manfaat polis insurance contracts, liabilities for future policy
masa depan, cadangan premi yang belum benefits, unearned premium reserves and
merupakan pendapatan dan estimasi klaim. estimated claims.
Rincian jumlah utang kepada pemegang polis Details of obligation to policyholders represent
adalah sebagai berikut: liabilities are as follows:
2023 2022
Utang klaim 1,533 2,865 Obligation to policyholders
Cadangan atas premi yang belum Unearned premium reserves
mendapatkan pendapatan 134,610 89,490 estimated claim liabilities
Estimasi liabilitas klaim 259,964 264,869 Estimated claim liabilities
Liabilitas manfaat polis Liabilities for future
masa depan 10,176,551 9,286,606 policy benefits
Penyisihan manfaat polis Provision for liabilities
masa depan dan kontribusi yang for future policy benefits
belum menjadi hak 135,181 133,615 and unearned contributions
Liabilitas kepada Liabilities to unit linked
pemegang unit link 6,282,559 6,170,446 holders
Ujrah diterima dimuka 20,572 19,788 Unearned Ujrah
17,010,970 15,967,679
Grup mengakui liabilitas manfaat polis masa The Group recognized liabilities for future policy
depan, penyisihan kontribusi yang belum menjadi benefits, unearned contributions provisions,
hak, estimasi liabilitas klaim dan premi yang belum estimated claim liabilities and unearned premiums
merupakan pendapatan berdasarkan perhitungan as of 31 December 2023 and 2022, based on
internal aktuaris pada tanggal 31 Desember 2023 internal actuary’s calculations.
dan 2022.
a. Liabilitas manfaat polis masa depan a. Liabilities for future policy benefits
Liabilitas manfaat polis masa depan Liabilities for future policy benefits represents
merupakan total dana yang disediakan untuk amount provided for all obligations arising
seluruh kewajiban yang timbul dari from the terms of the policies in force at
persyaratan yang tertera pada polis-polis yang the statement of financial position. The
masih berlaku pada tanggal laporan posisi computation of liabilities for future policy
keuangan. Perhitungan liabilitas manfaat polis benefits is based on the following actuarial
masa depan menggunakan asumsi-asumsi assumptions:
aktuaria sebagai berikut:
Halaman - 155 - Page
1280 Menduniakan Bisnis Indonesia
Page 694
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Utang ke pemegang polis (lanjutan) Obligation to policyholders (continued)
a. Liabilitas manfaat polis masa depan (lanjutan) a. Liabilities for future policy benefits (continued)
2023 2022
Metode aktuaria Gross Premium Gross Premium Actuarial methods
Valuation Valuation
and Fund and Fund
Value Value
Tabel mortalitas TMI IV (2019) TMI IV (2019) Mortality tables
Tabel morbiditas Munich Re basis Munich Re basis Morbidity tables
Hospitalisation Hospitalisation
(Health Insurance (Health Insurance
& Cash Plan) & Cash Plan)
Suku bunga tahunan Annual interest rate
Rupiah 6.54% - 7.45% 4.60% - 7.35% Rupiah
Dolar Amerika Serikat 5.40% - 5.86% 3.18% - 4.99% US Dollar
Asumsi lain yang digunakan dalam Other assumptions used in the calculation of
perhitungan liabilitas manfaat polis masa liabilities for future policy benefits include lapse
depan adalah tingkat lapse, inflasi dan asumsi rate, inflation and expense assumption.
biaya.
Perhitungan liabilitas manfaat polis masa The calculation of the liability for future policy
depan dan cadangan atas premi yang belum benefits and unearned premium reserves as of
merupakan pendapatan pada tanggal 31 December 2023 were reviewed by the
31 Desember 2023 telah diperiksa oleh Group’s actuary.
aktuaris Grup.
Rincian liabilitas manfaat polis masa depan Details of liabilities for future policy benefits are
adalah sebagai berikut: as follows:
2023 2022
Asuransi jiwa Life insurance
Perorangan 9,186,453 8,243,904 Individual
Kumpulan 990,098 1,042,702 Group
10,176,551 9,286,606
Unit Link Unit Link
Perorangan 2,113,937 2,511,141 Individual
Kumpulan 4,168,622 3,659,305 Group
6,282,559 6,170,446
Syariah Sharia
Perorangan 124,419 124,549 Individual
Kumpulan 17 18 Group
124,436 124,567
16,583,546 15,581,619
Halaman - 156 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1281
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Utang ke pemegang polis (lanjutan) Obligation to policyholders (continued)
a. Liabilitas manfaat polis masa depan (lanjutan) a. Liabilities for future policy benefits (continued)
Termasuk dalam liabilitas manfaat polis masa Included in the above liabilities for future policy
depan adalah saldo dalam mata uang asing benefits are balances in foreign currencies
sebesar USD5.084.024 (nilai penuh) atau amounting to USD5,084,024 (full amount) or
ekuivalen Rp78.375 (2022: USD5.465.902 equivalent Rp78,375 (2022: USD 5,465,902
(nilai penuh)). (full amount)).
b. Penyisihan manfaat polis masa depan dan b. Provision for future policy benefits and
kontribusi yang belum menjadi hak unearned contributions
Penyisihan manfaat polis masa depan Provision for future policy benefits represent
merupakan total penyisihan untuk memenuhi reserves amount provided for such risks
risiko yang timbul pada periode mendatang. arising in future periods. The computation is
Perhitungan menggunakan asumsi-asumsi based on the following actuarial assumptions:
aktuaria sebagai berikut:
2023 2022
Metode aktuaria GPV GPV Actuarial method
hanya untuk hanya untuk
dana tabarru/ dana tabarru/
only for only for
tabarru’ funds tabarru’ funds
Tabel mortalita TMI III (2011) TMI III (2011) Mortality tables
Rate reasuransi Rate reasuransi
(Kecelakaan diri (Kecelakaan diri
Grup, Ekawarsa) Grup, Ekawarsa)
/Reinsurance /Reinsurance
rate (Group personal rate (Group personal
accident, Yearly accident, Yearly
term life) term life)
Tabel morbidita Munich Re basis Munich Re basis Morbidity tables
(Health Insurance) (Health Insurance )
Tingkat bagi hasil tahunan Annual profit sharing rate
hanya untuk dana tabarru’ only for tabarru’ funds
Rupiah 6.04% - 6.92% 4.60% - 7.35% Rupiah
Rincian penyisihan manfaat polis masa depan Details of provision for future policy benefits
dan kontribusi yang belum menjadi hak adalah and unearned contributions are as follows:
sebagai berikut:
2023 2022
Syariah Sharia
Penyisihan manfaat polis Provision for future
masa depan 124,436 124,565 policy benefit
Kontribusi yang belum
menjadi hak 10,745 9,050 Unearned contributions
135,181 133,615
Halaman - 157 - Page
1282 Menduniakan Bisnis Indonesia
Page 696
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Utang ke pemegang polis (lanjutan) Obligation to policyholders (continued)
c. Premi yang belum merupakan pendapatan c. Unearned premium reserves
Premi yang belum merupakan pendapatan Unearned premium reserves by type of
menurut jenis asuransi adalah sebagai berikut: insurance are as follows:
2023 2022
Asuransi jiwa Life insurance
Perorangan Individual
Kecelakaan diri 20,584 21,688 Personal accident
Kesehatan 8,491 3,375 Health
Ekawarsa 2,712 3,148 Term life
Link 2,323 2,788 Link
34,110 30,999
Kumpulan Group
Kesehatan 93,172 51,259 Health
Ekawarsa 4,919 3,892 Term life
Kecelakaan diri 2,294 3,218 Personal accident
Link 115 122 Link
100,500 58,491
134,610 89,490
d. Estimasi liabilitas klaim d. Estimated claim liabilities
Estimasi liabilitas klaim menurut jenis asuransi Estimated claim liabilities by type of insurance
adalah sebagai berikut: are as follows:
2023 2022
Asuransi jiwa Life insurance
Perorangan Individual
Jangkawarsa 72,436 77,496 Term life
Kesehatan 13,670 8,337 Health
Kecelakaan diri 4,483 2,522 Personal Accident
Ekawarsa 514 1,710 Term life
Kumpulan Group
Kesehatan 71,227 51,179 Health
Seumur hidup 75,023 89,797 Life time
237,353 231,041
Syariah Sharia
Perorangan Individual
Jangkawarsa 86 5,480 Term life
Kumpulan Group
Asuransi jiwa kredit 15,587 23,954 Credit life
Kesehatan 5,863 3,338 Health
Kecelakaan diri 994 1,056 Personal accident
Ekawarsa 81 - Term life
22,611 33,828
259,964 264,869
Halaman - 158 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1283
Page 697
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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 LAIN-LAIN (lanjutan) 28. OTHER LIABILITIES (continued)
Utang ke pemegang polis (lanjutan) Obligation to policyholders (continued)
e. Utang klaim e. Claim payables
2023 2022
Asuransi jiwa Life insurance
Kesehatan 703 1 Health
Jatuh tempo - 178 Maturities
Kematian 396 23 Death
Penebusan - 14 Surrender
1,099 216
Syariah Sharia
Kesehatan 434 409 Health
Kematian - 2,240 Death
434 2,649
1,533 2,865
Tabel berikut menyajikan sensitivitas dari nilai The following tables present the sensitivity of the
liabilitas asuransi terhadap perubahan asumsi yang value of insurance liabilities to the movements in
digunakan dalam estimasi liabilitas asuransi. the assumptions used in the estimation of
Korelasi asumsi akan memiliki dampak yang insurance liabilities. The correlation of assumptions
signifikan dalam menentukan cadangan teknis, will have a significant effect in determining the
tetapi untuk menunjukkan dampak akibat ultimate technical reserves, but to demonstrate the
perubahan asumsi, asumsi harus diubah secara impact due to changes in assumptions,
individual. Tabel ini juga menunjukkan dampak assumptions had to be changed on an individual
terhadap cadangan teknis akibat perubahan basis. This table also indicates the impact on the
asumsi aktuaria (tidak diaudit). technical reserve due to the changes in the
actuarial assumptions (unaudited).
Saldo liabilitas asuransi/
Balance of insurance liabilities
Persentase
perubahan/
Percentage of change 2023 2022
Tingkat suku bunga +1% 16,433,969 15,459,630 Interest rate
Tingkat suku bunga -1% 17,287,845 16,152,383 Interest rate
Tingkat mortalitas +10% 16,905,890 15,857,994 Mortality rate
Tingkat mortalitas -10% 16,758,319 15,701,376 Mortality rate
Liabilitas lain-lain Other liabilities
Jumlah beban bunga atas liabilitas sewa sebesar The balances of interest expense from lease
Rp43.171 pada tanggal 31 Desember 2023 dan liabilities amounted to Rp43,171 as of
Rp44.601 pada tanggal 31 Desember 2022. 31 December 2023 and Rp44,601 as of
31 December 2022.
Analisis jatuh tempo liabilitas lain-lain terkait sewa The maturity analysis of other liabilities related to
adalah sebagai berikut: lease is as follows:
2023 2022
1 tahun 183,518 312,059 1 year
2 tahun 310,103 223,400 2 years
3 tahun 175,230 181,578 3 years
4 tahun 198,461 109,315 4 years
5 tahun 420,057 319,775 5 years
1,287,369 1,146,127
Halaman - 159 - Page
1284 Menduniakan Bisnis Indonesia
Page 698
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PERPAJAKAN 29. TAXATION
a. Pajak dibayar di muka a. Prepaid taxes
2023 2022
Pajak penghasilan badan Corporate income tax
BNI 626,869 626,869 BNI
Entitas Anak 16,515 16,694 Subsidiaries
643,384 643,563
b. Utang pajak b. Taxes payable
2023 2022
Pajak penghasilan badan Corporate income tax
BNI BNI
Pasal 25 110,481 262,222 Article 25
Pasal 29 569,188 1,108,655 Article 29
679,669 1,370,877
Entitas Anak Subsidiaries
Pasal 25 408 4,977 Article 25
Pasal 29 21,843 15,841 Article 29
Total pajak penghasilan badan 701,920 1,391,695 Total corporate income tax
Pajak lainnya Other taxes
BNI 101,409 149,811 BNI
Entitas Anak 19,644 9,540 Subsidiaries
Total pajak lainnya 121,053 159,351 Total other taxes
822,973 1,551,046
c. Beban pajak c. Tax expense
2023 2022
BNI BNI
Kini 4,386,618 4,997,178 Current
Tangguhan 84,783 (817,700) Deferred
Pajak penghasilan - BNI 4,471,401 4,179,478 Income tax - BNI
Entitas Anak Subsidiaries
Kini 75,434 44,089 Current
Tangguhan (13,325) (18,639) Deferred
Pajak penghasilan - Entitas Anak 62,109 25,450 Income tax - Subsidiaries
4,533,510 4,204,928
Rekonsiliasi antara beban pajak penghasilan The reconciliation between income tax
dengan hasil perkalian laba akuntansi sebelum expense and the theoretical tax amount on the
pajak penghasilan dan tarif pajak yang berlaku profit before income tax is as follows:
adalah sebagai berikut:
2023 2022
Laba konsolidasian Consolidated income
sebelum pajak penghasilan 25,639,738 22,686,708 before income tax
Pajak dihitung dengan tarif Tax calculated at applicable
pajak yang berlaku 4,883,074 4,309,691 tax rates
Pendapatan yang tidak dapat
dikurangkan untuk tujuan Income not
perpajakan deductible for tax purpose
BNI (327,163) (135,962) BNI
Entitas Anak (22,401) 31,199 Subsidiaries
Total dampak pajak penghasilan (349,564) (104,763) Total income tax impact
Beban pajak 4,533,510 4,204,928 Tax expense
Halaman - 160 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1285
Page 699
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
c. Beban pajak (lanjutan) c. Tax expense (continued)
Rekonsiliasi antara laba sebelum pajak A reconciliation between the income before
penghasilan menurut laba rugi BNI dengan tax as shown in BNI’s profit and loss and
estimasi penghasilan kena pajak adalah estimated taxable income is as follows:
sebagai berikut:
2023 2022
Grup The Group
Laba konsolidasian Consolidated income
sebelum pajak penghasilan 25,639,738 22,686,708 before income tax
Laba sebelum pajak penghasilan Income before income tax
dari Entitas Anak, setelah eliminasi (384,139) 26,130 of Subsidiaries, after elimination
Laba sebelum pajak penghasilan - BNI 25,255,599 22,712,838 Income before income tax - BNI
Beda waktu Timing differences
- Penyusutan aset tetap 129,640 207,264 Depreciation of fixed assets -
- Pencadangan
kerugian penurunan Provision for -
nilai aset produktif - pinjaman impairment losses
yang diberikan 284,088 1,882,007 on earning assets - loans
- Pembalikan cadangan hukum, Reversal of allowance -
kecurangan (fraud) dan lainnya (7,000) (29,685) for legal, fraud and others
- Laba yang belum
direalisasi atas efek Unrealized gain on trading -
yang diperdagangkan dan securities and derivative
transaksi derivatif (334,840) 471,293 transactions
- Pembentukan Provision for -
cadangan imbalan allowance for
kerja 218,287 72,195 employee benefits
- Amortisasi aset atas hak guna 28,857 18,420 Right of use of asset amortization -
- Penambahan cadangan
kerugian penurunan nilai aset Provision for impairment -
produktif selain pinjaman earning assets - other than
yang diberikan (719,889) 574,609 loans
- Modifikasi arus kas
kontraktual pinjaman Modification of contractual -
yang diberikan (45,370) 2,071,927 loans
(446,227) 5,268,030
Beda tetap Permanent differences
- Kenikmatan karyawan 288,574 668,619 Employees’ fringe benefits -
- Keuntungan atas reksadana (797,876) (978,759) Gain on mutual funds -
- Laba dari cabang luar negeri (515,555) (942,624) Profit from overseas branch offices -
- Lain-lain (697,053) (427,168) Others -
(1,721,910) (1,679,932)
Penghasilan kena pajak - BNI 23,087,462 26,300,936 Taxable income - BNI
Halaman - 161 - Page
1286 Menduniakan Bisnis Indonesia
Page 700
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
c. Beban pajak (lanjutan) c. Tax expense (continued)
Beban pajak penghasilan tahun berjalan dan Taxable income for the current year and the
taksiran utang pajak penghasilan BNI adalah estimated corporate income tax payable of BNI
sebagai berikut: are as follows:
2023 2022
Beban pajak penghasilan sesuai Income tax based on the
tarif pajak yang berlaku applicable tax rates
19% x Rp23.087.462 4,386,618 - 19% x Rp23,087,462
19% x Rp26.300.936 - 4,997,178 19% x Rp26,300,936
Beban pajak penghasilan 4,386,618 4,997,178 Corporate income tax expense
Pajak dibayar di muka (3,706,949) (3,626,301) Prepaid tax
Utang pajak Corporate income tax
penghasilan - BNI 679,669 1,370,877 payable - BNI
Pada tanggal 31 Maret 2020, Pemerintah On 31 March 2020, the Government issue
menerbitkan Peraturan Pemerintah Pengganti Government Regulation in Lieu of Law (Perpu)
Undang-Undang (Perpu) Republik Indonesia of the Republic of Indonesia No. 1 year 2020
No. 1 Tahun 2020 yang telah menjadi which has become Law (UU) No. 2 year 2020,
Undang-Undang (UU) No. 2 Tahun 2020, as well as stipulated Government Regulation
serta menetapkan Peraturan Pemerintah (PP) (PP) No. 30 year 2020 concerning Tariff
No. 30 Tahun 2020 tentang Penurunan Tarif Reduction for Domestic Public Companies
Pajak Penghasilan bagi Wajib Pajak Badan Taxpayers and effective since 19 June 2020.
Dalam Negeri yang Berbentuk Perseroan The regulation has stipulated the reduction in
Terbuka dan berlaku sejak tanggal 19 Juni the income tax rates for domestic corporate
2020. Aturan tersebut menetapkan taxpayers and business establishments from
penurunan tarif pajak penghasilan wajib pajak 25% to 22% for Fiscal Year 2020 and 2021
badan dalam negeri dan bentuk usaha tetap and 20% for the Fiscal Year 2022 onwards.
dari semula 25% menjadi 22% untuk tahun
pajak 2020 dan 2021 dan 20% mulai tahun
pajak 2022 dan seterusnya.
Pada tanggal 29 Oktober 2021, Pemerintah On 29 October 2021, the Government issue
menerbitkan Undang-Undang Republik Law of the Republic of Indonesia No.7 year
Indonesia No. 7 Tahun 2021 tentang 2021 concerning Harmonization of Tax
Harmonisasi Peraturan Perpajakan. Aturan Regulations. The regulation has stipulated the
tersebut menetapkan tarif pajak penghasilan income tax rate for domestic taxpayers and
wajib pajak dalam negeri dan bentuk usaha business establishments of 22% which will be
tetap sebesar 22% yang mulai berlaku pada effective from the Fiscal Year 2022 onwards,
tahun pajak 2022 dan seterusnya, dan and a further reduction of the tax rate by 3%
pengurangan tarif pajak sebesar 3% untuk for domestic taxpayers who meet certain
wajib pajak dalam negeri yang memenuhi requirements. Hence, the previously tax rate
syarat tertentu. Dengan demikian, penetapan determination of 20% will be invalid after the
tarif pajak sebelumnya sebesar 20% menjadi ratification of this Law.
tidak berlaku setelah Undang-Undang ini
disahkan.
Halaman - 162 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1287
Page 701
Performa Laporan Profil
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INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
c. Beban pajak (lanjutan) c. Tax expense (continued)
Untuk tahun pajak 2023 dan 2022, For the fiscal year 2023 and 2022, based on
berdasarkan Pasal 3 dari Peraturan Article 3 of Government Regulation No. 30
Pemerintah No. 30 tahun 2020 tentang year 2020 regarding the Decrease in Income
Penurunan Tarif Pajak Penghasilan ("PPh") Tax Rates ("PPh") for Domestic Corporate Tax
bagi Wajib Pajak Badan Dalam Negeri Yang Payers in the Form of Public Companies, tax
Berbentuk Perseroan Terbuka, Wajib Pajak payers can obtain a reduction in the PPh rate
dapat memperoleh penurunan tarif PPh of 3% (three percent) lower than the rate of
sebesar 3% (tiga persen) lebih rendah dari domestic corporate tax payers as regulated in
tarif PPh Wajib Pajak Badan dalam negeri the Taxation Law, if it meets the following
sebagaimana diatur dalam Undang-undang additional criteria:
Perpajakan tersebut diatas apabila memenuhi
tambahan kriteria sebagai berikut:
1. Jumlah kepemilikan saham publiknya 1. The public owned 40% (forty percent) or
40% (empat puluh persen) atau lebih dari more of the total paid up shares and those
keseluruhan saham yang disetor dan shares are owned by at least 300 (three
saham tersebut dimiliki paling sedikit oleh hundred) parties.
300 (tiga ratus) pihak.
2. Masing-masing pihak yang dimaksud di 2. Each party can only own less than 5%
atas hanya boleh memiliki saham kurang (five percent) of total paid-up shares.
dari 5% (lima persen) dari keseluruhan
saham yang disetor.
3. Ketentuan tersebut harus dipenuhi oleh 3. The tax payer should fulfill the above
Wajib Pajak dalam waktu paling singkat 6 mentioned criteria at least within 6 (six)
(enam) bulan (183 (seratus delapan months (183 (one hundred and eighty
puluh tiga) hari kalender) dalam jangka three) calendar days) in 1 (one) fiscal
waktu 1 (satu) tahun pajak. year.
4. Pihak-pihak yang memenuhi persyaratan 4. Parties that meet the requirements of 300
300 (tiga ratus) pihak dan 5% (lima (three hundred) parties and 5% (five
persen) sebagaimana di atas, tidak percent) as stated above, do not include:
termasuk: Wajib Pajak Perseroan Public Company Tax Payers who buy
Terbuka yang membeli kembali back their shares; and/or Those who have
sahamnya; dan/atau yang memiliki a special relationship as stipulated in the
hubungan istimewa sebagaimana diatur Income Tax Law with Public Company Tax
dalam Undang-Undang Pajak Payers (reflected in: share ownership by
Penghasilan dengan Wajib Pajak the controlling party and/or major
Perseroan Terbuka (tercermin dari shareholder).
kepemilikan saham oleh pengendali
dan/atau pemegang saham utama).
Berdasarkan Laporan Bulanan Kepemilikan Based on the Monthly Shareholding Report
Saham Nomor DE/I/2024-0032 tanggal Number DE/I/2024-0032 dated 3 January
3 Januari 2024 dan Nomor DE/I/2023-0035 2024 and Number DE/I/2023-0035 dated
tanggal 3 Januari 2023 dari Biro Administrasi 3 January 2023 from the Registrar, Datindo
Efek, Datindo Entrycom, atas kepemilikan Entrycom, regarding BNI’s shares during the
saham BNI masing-masing selama tahun 2023 year 2023 and year 2022 respectively, BNI has
dan tahun 2022, semua kriteria untuk met all criteria mentioned above to obtain a
memperoleh fasilitas penurunan tarif pajak facility of tax rate reduction.
tersebut di atas telah terpenuhi.
Pajak penghasilan badan BNI untuk tahun BNI's corporate income tax for year ended
yang berakhir pada tanggal-tanggal 31 December 2023 and 2022 are calculated
31 Desember 2023 dan 2022 telah dihitung using the tax rate of 19%.
dengan menggunakan tarif pajak 19%.
Halaman - 163 - Page
1288 Menduniakan Bisnis Indonesia
Page 702
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
d. Aset pajak tangguhan - bersih d. Deferred tax assets - net
Aset pajak tangguhan pada tanggal The deferred tax assets as of 31 December
31 Desember 2023 dan 2022 merupakan 2023 and 2022 represent the tax effects on the
pengaruh beda pajak dengan rincian sebagai following:
berikut:
2023
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif
konsolidasian/
Credited/
(charged) to
consolidated
statement of profit Dibebankan
Saldo awal/ or loss and other ke ekuitas/ Saldo akhir/
Beginning comprehensive Charged to Ending
balance income equity balance
Rugi/(laba) yang belum
direalisasi atas
aset keuangan yang Unrealized loss/(gain) on
diukur pada nilai wajar financial assets at fair value
melalui penghasilan through other
komprehensif lain 296,083 - (222,638) 73,445 comprehensive income
Cadangan kerugian
penurunan nilai aset
produktif - pinjaman Allowance for impairment losses
yang diberikan 5,258,654 53,977 - 5,312,631 on earning assets - loans
Cadangan imbalan kerja 659,464 41,475 97,882 798,821 Allowance for employee benefits
Cadangan kerugian
penurunan nilai aset Allowance for impairment
produktif - selain losses on earning assets -
pinjaman yang diberikan 958,979 (136,780) - 822,199 other than loans
Cadangan hukum,
kecurangan (fraud) Allowance for legal,
dan lainnya 2,788 (1,330) - 1,458 fraud and others
(Laba)/rugi yang belum
direalisasi atas efek Unrealized (gain) loss
yang diperdagangkan on trading securities
dan transaksi derivatif (76,971) (63,620) - (140,591) and derivative transactions
Amortisasi Aset-Hak-Guna 13,875 5,483 - 19,358 Right-of-Use Assets amortization
Penyusutan aset tetap (20,199) 24,632 - 4,433 Depreciation of fixed assets
Modifikasi arus kas
kontraktual Modification of contractual
pinjaman yang diberikan 393,666 (8,620) - 385,046 cash flows of loans
Aset pajak tangguhan
BNI - bersih 7,486,339 (84,783) (124,756) 7,276,800 Net deferred tax assets - BNI
Aset pajak tangguhan Net deferred tax assets -
Entitas Anak - bersih 128,145 163,818 Subsidiaries
Aset pajak tangguhan Net consolidated
konsolidasian - bersih 7,614,484 7,440,618 deferred tax assets
Halaman - 164 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1289
Page 703
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
d. Aset pajak tangguhan - bersih (lanjutan) d. Deferred tax assets - net (continued)
Aset pajak tangguhan pada tanggal The deferred tax assets as of 31 December
31 Desember 2023 dan 2022 merupakan 2023 and 2022 represent the tax effects on the
pengaruh beda pajak dengan rincian sebagai following: (continued)
berikut: (lanjutan)
2022
Dikreditkan/
(dibebankan) ke
laporan laba rugi
komprehensif
konsolidasian/
Credited/
(charged) to
Consolidated
statement of profit Dibebankan
Saldo awal/ or loss and other ke ekuitas/ Saldo akhir/
Beginning comprehensive Charged to Ending
balance income equity balance
Rugi/(laba) yang belum
direalisasi atas
aset keuangan yang Unrealized loss/(gain) on
diukur pada nilai wajar financial assets at fair value
melalui penghasilan through other
komprehensif lain (262,243) - 558,326 296,083 comprehensive income
Cadangan kerugian
penurunan nilai aset
produktif - pinjaman Allowance for impairment losses
yang diberikan 4,999,538 259,116 - 5,258,654 on earning assets - loans
Cadangan imbalan kerja 697,843 13,717 (52,096) 659,464 Allowance for employee benefits
Cadangan kerugian
penurunan nilai aset Allowance for impairment
produktif - selain losses on earning assets -
pinjaman yang diberikan 934,564 24,415 - 958,979 other than loans
Cadangan hukum,
kecurangan (fraud) Allowance for legal,
dan lainnya 8,428 (5,640) - 2,788 fraud and others
Laba yang belum
direalisasi atas efek Unrealized gain
yang diperdagangkan on trading securities
dan transaksi derivatif (166,517) 89,546 - (76,971) and derivative transactions
Amortisasi Aset Hak Guna 10,375 3,500 - 13,875 Right of Use Asset amortization
Penyusutan aset tetap (59,579) 39,380 - (20,199) Depreciation of fixed assets
Modifikasi arus kas
kontraktual Modification of contractual
pinjaman yang diberikan - 393,666 - 393,666 cash flows of loans
Aset pajak tangguhan
BNI - bersih 6,162,409 817,700 506,230 7,486,339 Net deferred tax assets - BNI
Aset pajak tangguhan Net deferred tax assets -
Entitas Anak - bersih 67,884 128,145 Subsidiaries
Aset pajak tangguhan Net consolidated
konsolidasian - bersih 6,230,293 7,614,484 deferred tax assets
Manajemen berpendapat bahwa aset pajak Management believes that deferred tax assets
tangguhan dapat dipulihkan seluruhnya. are fully realisable.
Halaman - 165 - Page
1290 Menduniakan Bisnis Indonesia
Page 704
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PERPAJAKAN (lanjutan) 29. TAXATION (continued)
e. Surat ketetapan pajak e. Tax assessment letters
Pada tanggal 5 Februari 2018, BNI telah On 5 February 2018, BNI received tax
menerima Surat Ketetapan Pajak Kurang assessment for underpayment of tax (SKPKB)
Bayar (SKPKB) atas PPh Badan untuk tahun which stated that there was an under payment
fiskal 2015 sebesar Rp2.461.364 (termasuk of corporate income tax for fiscal year 2015
denda) dan disetujui BNI sebesar Rp162.130. amounting to Rp2,461,364 (including
Pada tanggal 2 Maret 2018, BNI telah penalties) which was partially agreed by BNI
melakukan pembayaran sebagian SKPKB for the amount of Rp162,130. On 2 March
sebesar Rp1.785.691. Pada tanggal 4 Mei 2018, BNI made a partial payment for the
2018, BNI mengajukan surat keberatan atas amount of Rp1,785,691. On 4 May 2018, BNI
Surat Ketetapan Pajak Kurang Bayar (SKPKB) submitted Objection Letter for these SKPKB to
ke Direktorat Jenderal Pajak. the Directorate General of Tax.
Pada tanggal 30 April 2019, BNI menerima On 30 April 2019, BNI received Directorate
Keputusan Direktorat Jenderal Pajak yang General of Tax decision which partially
mengabulkan sebagian keberatan BNI dan approved BNI Objection and reduced the
mengurangkan jumlah pajak yang masih harus SKPKB for fiscal year 2015 (including
dibayar dalam SKPKB atas PPh Badan untuk penalties) to become Rp1,212,517 which is
tahun fiskal 2015 (termasuk denda) menjadi partially agreed by BNI amounting to
Rp1.212.517 dan disetujui BNI sebesar Rp163,628. For the overpayment amounting to
Rp163.628. Atas kelebihan pembayaran pajak Rp573,174, after less of STP for fiscal year
di muka sebesar Rp573.174, setelah dikurangi 2019 amounting to Rp481, the Bank has
dengan STP tahun 2019 sebesar Rp481, Bank received a tax refund through compensation
telah menerima restitusi pajak melalui for corporate income tax in 2019. On 26 July
kompensasi pembayaran pajak penghasilan 2019, BNI submitted the request for appeal on
badan tahun 2019. Pada tanggal 26 Juli 2019, the above to the Tax Court. On 24 June 2022,
BNI telah mengajukan permohonan banding BNI received an Appeal Decision from the Tax
keberatan ke Pengadilan Pajak. Pada tanggal Court which partially granted BNI's appeal and
24 Juni 2022, BNI menerima Putusan Banding reduced the amount of tax accrued in the
dari Pengadilan Pajak yang mengabulkan SKPKB on Corporate Income Tax for the 2015
sebagian banding BNI dan mengurangkan fiscal year (including fines) to Rp789,519. On 5
jumlah pajak yang masih harus dibayar dalam October 2022, BNI submitted the Judicial
SKPKB atas PPh Badan untuk tahun fiskal Review to the Supreme Court for the appeal
2015 (termasuk denda) menjadi Rp789.519. decision and up to the date of this consolidated
Pada tanggal 5 Oktober 2022, BNI telah financial statements, there has been no
mengajukan upaya hukum Peninjauan Kembali Judicial Review Decision from the Supreme
ke Mahkamah Agung atas putusan banding Court.
tersebut dan sampai dengan tanggal
penyelesaian laporan keuangan konsolidasian
ini, belum terdapat Putusan Peninjauan
Kembali dari Mahkamah Agung.
Halaman - 166 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1291
Page 705
Performa Laporan Profil
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. SECURITIES ISSUED
a. Berdasarkan jenis a. By type
2023 2022
Saldo/ Peringkat/ Saldo/ Peringkat/
Balance Rating *) Balance Rating *)
Green Bond, setelah dikurangi
biaya penerbitan yang belum Green Bond, net of
diamortisasi sebesar Rp1.720 unamortized issuance cost amounting to
pada tanggal 31 Desember 2023 Rp1,720 as of 31 December 2023
dan Rp2.802 pada tanggal and Rp2,802 as of
31 Desember 2022 4,893,357 idAAA*) 4,896,875 idAAA*) 31 December 2022
*)Pefindo Pefindo*)
Obligasi Berwawasan Lingkungan (Green Green Bond I PT Bank Negara Indonesia
Bond) I PT Bank Negara Indonesia (Persero) Tbk 2022
(Persero) Tbk Tahun 2022
Pada tanggal 21 Juni 2022, BNI telah On 21 June 2022, BNI has issued Green
menerbitkan Obligasi Berwawasan Lingkungan Bond I PT Bank Negara Indonesia (Persero)
(Green Bond) I PT Bank Negara Indonesia Tbk 2022 (“Green Bond I 2022”) with total
(Persero) Tbk Tahun 2022 (“Green Bond I amount of Rp5,000,000 which consists of
2022”) dengan nominal sebesar Rp5.000.000 2 series:
yang terdiri atas 2 seri:
Nominal/ Kupon/ Jatuh tempo/
Amount Coupon Maturity Date
Obligasi Seri A 4,000,000 6.35% 21 Juni/June 2025 Obligation Serie A
Obligasi Seri B 1,000,000 6.85% 21 Juni/June 2027 Obligation Serie B
Green Bond I 2022 ditawarkan dengan nilai Green Bond I 2022 is offered with a value of
100% (seratus persen) dari jumlah pokok 100% (one hundred percent) of the principal
obligasi, dengan kupon dibayarkan setiap amount of the bond, with coupons paid
kuartalan, dan tercatat di Bursa Efek Indonesia quarterly, and listed on the Indonesia Stock
(IDX) pada 22 Juni 2022. Penawaran Umum Exchange (IDX) on 22 June 2022. The Green
Green Bond I 2022 telah mendapatkan Izin Bond I 2022 Public Offering has obtained OJK
Efektif OJK melalui surat OJK Effective Permission through OJK letter No. S-
No. S-93/D.04/2022 tanggal 10 Juni 2022. 93/D.04/2022 dated 10 June 2022.
Pada tanggal 31 Desember 2023, BNI Green As of 31 December 2023, BI Green Bond 2022
Bond 2022 memiliki nilai bersih sebesar had a net value of Rp4,893,357 after deducting
Rp4.893.357 setelah dikurangi biaya the unamortized issuance fee of Rp1,720 (31
penerbitan yang belum diamortisasi sebesar December 2022, BNI Green Bond 2022 had a
Rp1.720 (31 Desember 2022 memiliki nilai net value of Rp4,896,875 after deducting the
bersih sebesar Rp4.896.875 setelah dikurangi unamortized issuance fee of Rp2,802).
biaya penerbitan yang belum diamortisasi
sebesar Rp2.802).
Halaman - 167 - Page
1292 Menduniakan Bisnis Indonesia
Page 706
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. SECURITIES ISSUED (continued)
a. Berdasarkan jenis (lanjutan) a. By type (continued)
Dana hasil penerbitan obligasi setelah The proceeds from the bond issuance after
dikurangi biaya biaya emisi, seluruhnya akan deducting emission costs will be entirely used
digunakan BNI untuk pembiayaan maupun by BNI to finance and refinance projects in the
pembiayaan kembali proyek-proyek dalam Environmental Based Business Activity
kategori Kegiatan Usaha Berwawasan (hereinafter abbreviated as KUBL or Kegiatan
Lingkungan (KUBL), yaitu proyek-proyek yang Usaha Berwawasan Lingkungan) category,
berkaitan dengan energi terbarukan, efisiensi namely, projects related to renewable
energi, pengolahan sampah menjadi energi energy,energy efficiency, waste processing
dan manajemen limbah, penggunaan sumber into energy, and waste management,
daya alam dan penggunaan tanah yang sustainable use of natural resources and land
berkelanjutan, konservasi keanekaragaman use, conservation of terrestrial and aquatic
hayati darat dan air, transportasi ramah biodiversity, environmentally-friendly
lingkungan, pengelolaan air dan air limbah transportation, sustainable management of
yang berkelanjutan, adaptasi perubahan iklim, water and wastewater, adaptation to climate
gedung berwawasan lingkungan, dan change, environmentally sound buildings, and
pertanian berkelanjutan, dengan sustainable agriculture, with due observance of
memperhatikan Peraturan OJK OJK Regulation No. 60/POJK.04/2017
No. 60/POJK.04/2017 tentang Penerbitan dan concerning the Issuance and Terms of Green
Persyaratan Efek Bersifat Utang Berwawasan Bonds.
Lingkungan (Green Bond).
BNI telah memperoleh rating idAAA atas BNI has obtained idAAA rating results for
Green Bond I 2022 dari PT Pemeringkat Efek Green Bond I 2022 from PT Pemeringkat Efek
Indonesia (PEFINDO) dan Opini Pihak Kedua Indonesia (PEFINDO) and also Second-party
yang diberikan oleh Sustainalytics. Opinion which has given by Sustainalytics.
b. Berdasarkan mata uang b. By currency
2023 2022
Rupiah Rupiah
Green Bond, Green Bond,
setelah dikurangi diskonto net of unamortized
yang belum diamortisasi sebesar discount cost of
Rp1.720 pada tanggal Rp1,720 as of
31 Desember 2023 dan sebesar 31 December 2023 and
Rp2.802 pada tanggal Rp2,802 as of
31 Desember 2022 4,893,357 4,896,875 31 December 2022
4,893,357 4,896,875
c. Berdasarkan hubungan c. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah 1,764,505 1,785,104 Rupiah
Pihak ketiga Third parties
Rupiah 3,128,852 3,111,771 Rupiah
4,893,357 4,896,875
Informasi mengenai efek-efek yang diterbitkan Information related to securities issued to
kepada pihak-pihak berelasi diungkapkan related parties are disclosed in Note 46m.
pada Catatan 46m.
Halaman - 168 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1293
Page 707
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. SECURITIES ISSUED (continued)
d. Tingkat suku bunga per tahun d. Annual interest rates
Rupiah
%
2023 6.35 - 6.85 2023
2022 6.35 - 6.85 2022
31. PINJAMAN YANG DITERIMA 31. BORROWINGS
a. Berdasarkan jenis dan mata uang a. By type and currency
2023 2022
Rupiah Rupiah
Pinjaman penerusan 53 957 Two step loans
Kredit likuiditas untuk kredit koperasi Liquidity loan for member of
primer kepada anggotanya 914 914 primary cooperatives
Lain-lain 1,031,535 498,288 Others
1,032,502 500,159
Mata uang asing Foreign currencies
Pinjaman bilateral 21,856,207 28,916,463 Bilateral loans
Bankers acceptance 7,767,787 6,066,360 Bankers acceptance
Pinjaman penerusan 51,808 55,169 Two step loans
Lain-lain 241,304 116,055 Others
29,917,106 35,154,047
30,949,608 35,654,206
Pinjaman bilateral Bilateral loans
BNI memiliki pinjaman bilateral sebagai salah BNI has bilateral loan which is one of the
satu strategi pendanaan Bank untuk menjaga Bank’s strategy to maintain funding profile
komposisi pendanaan jangka pendek dan between short term and long term funding.
jangka panjang. Termasuk di dalam pinjaman Bilateral loans include the following borrowing
bilateral adalah fasilitas pinjaman di bawah ini: facilities:
a) Pinjaman bilateral luar negeri dengan a) Offshore bilateral loan with China
China Development Bank sebesar Development Bank amounting to
USD700.000.000 (nilai penuh) dengan USD700,000,000 (full amount) with tenure
jangka waktu pinjaman selama 10 tahun of 10 years and with interest rate of 6-
serta tingkat suku bunga LIBOR 6 bulan month LIBOR plus a certain margin per
ditambah margin tertentu per tahun dan annum and will mature on 16 September
akan jatuh tempo pada tanggal 16 2025. Regarding to the LIBOR transition,
September 2025. Sehubungan dengan the Bank had amended the agreement for
adanya transisi LIBOR, Bank telah the use of reference rate from 6-month
melakukan amandemen perjanjian LIBOR plus a certain margin per annum to
penggunaan reference rate dari LIBOR 6 6-month SOFR plus a certain margin per
bulan ditambah margin tertentu per tahun annum which already applies. As of 31
menjadi SOFR 6 bulan ditambah margin December 2023 and 2022, outstanding
tertentu per tahun yang telah berlaku. loan less unamortized issuance costs
Pada tanggal 31 Desember 2023 dan amounted to USD186,736,438 (full
2022, saldo pinjaman setelah dikurangi amount) or equivalent to Rp2,875,182 and
dengan biaya penerbitan yang belum USD279,528,131 (full amount) or
diamortisasi masing-masing sebesar equivalent to Rp4,351,554, respectively.
USD186.736.438 (nilai penuh) atau
ekuivalen Rp2.875.182 dan
USD279.528.131 (nilai penuh) atau
ekuivalen Rp4.351.554.
Halaman - 169 - Page
1294 Menduniakan Bisnis Indonesia
Page 708
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
b) Pinjaman bilateral luar negeri dengan b) Offshore bilateral loan with China
China Development Bank sebesar Development Bank amounting to USD189
USD189 juta (nilai penuh) dengan jangka million (full amount) with tenure of 10
waktu pinjaman selama 10 tahun serta years and with interest rate of 6-month
LIBOR plus a certain margin per annum
tingkat suku bunga LIBOR 6 bulan and will mature on 16 September 2025.
ditambah margin tertentu per tahun dan Regarding to the LIBOR transition, the
akan jatuh tempo pada tanggal 16 Bank had amended the agreement for the
September 2025. Sehubungan dengan use of reference rate from 6-month LIBOR
adanya transisi LIBOR, Bank telah plus a certain margin per annum to 6-
melakukan amandemen perjanjian month SOFR plus a certain margin per
penggunaan reference rate dari LIBOR 6 annum which already applies. As of 31
bulan ditambah margin tertentu per tahun December 2023 and 2022, outstanding
menjadi SOFR 6 bulan ditambah margin loan less unamortized issuance costs
amounted to USD75,369,011 (full amount)
tertentu per tahun yang telah berlaku. or equivalent to Rp1,160,457 and
Pada tanggal 31 Desember 2023 dan USD113,481,875 (full amount) or
2022, saldo pinjaman setelah dikurangi equivalent to Rp1,766,629.
dengan biaya penerbitan yang belum
diamortisasi masing-masing sebesar
USD75.369.011 (nilai penuh) atau
ekuivalen Rp1.160.457 dan
USD113.481.875 (nilai penuh) atau
ekuivalen Rp1.766.629.
c) Pada tanggal 25 November 2019, BNI c) On 25 November 2019, BNI obtained
memperoleh fasilitas pinjaman bilateral offshore bilateral loan with CTBC Bank
luar negeri dengan CTBC Bank Co. Ltd., Co. Ltd., MUFG Bank Ltd., Standard
MUFG Bank Ltd., Standard Chartered Chartered Bank (Singapore) Ltd.,
Bank (Singapore) Ltd., Sumitomo Mitsui Sumitomo Mitsui Banking Corporation
Banking Corporation Singapore Branch, Singapore Branch, and United Overseas
dan United Overseas Bank Ltd. sebagai Bank Ltd. as Mandated Lead Arrangers &
Mandated Lead Arrangers & Bookrunners Bookrunners amounting to
senilai USD750.000.000 (nilai penuh) USD750,000,000 (full amount) which was
yang terbagi dalam dua tranche, yaitu split into two tranches, tranche A and
tranche A dan tranche B. Tranche A tranche B. Tranche A amounting to
sebesar USD375.000.000 (nilai penuh) USD375,000,000 (full amount) with tenure
dengan jangka waktu 42 bulan serta of 42 months with interest rate of 3-month
tingkat suku bunga LIBOR 3 bulan LIBOR plus a certain margin per annum
ditambah margin tertentu per tahun dan has matured on 25 May 2023, while
telah jatuh tempo pada tanggal 25 Mei tranche B amounting to USD375,000,000
2023, sedangkan tranche B sebesar (full amount) with tenure of 60 months
USD375.000.000 (nilai penuh) dengan with interest of 3-month LIBOR plus a
jangka waktu 60 bulan serta tingkat suku certain margin per annum will mature on
bunga LIBOR 3 bulan ditambah margin 25 November 2024. Standard Chartered
tertentu per tahun dan akan jatuh tempo Bank (Hong Kong) Ltd acted as the Agent
pada tanggal 25 November 2024. for this loan facility.
Standard Chartered Bank (Hong Kong)
Ltd. bertindak sebagai Agen untuk fasilitas
pinjaman ini.
Halaman - 170 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1295
Page 709
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
c) Pada tanggal 25 Februari 2020, BNI c) On 25 February 2020, BNI obtained
memperoleh fasilitas tambahan fasilitas additional offshore bilateral loan with
pinjaman bilateral senilai amounting to USD220,000,000 (full
USD220.000.000 (nilai penuh) yang amount) split into two tranches, tranche A
terbagi dalam dua tranche, yaitu tranche A and tranche B. Tranche A obtained
dan tranche B. Tranche A mendapat additional amounting to USD135,000,000
tambahan sebesar USD135.000.000 (nilai (full amount) with tenure of 39 months
penuh) dengan jangka waktu 39 bulan with interest of 3 months LIBOR plus a
serta tingkat suku bunga LIBOR 3 bulan certain margin per annum and has
ditambah margin tertentu per tahun dan matured on 25 May 2023. While tranche B
telah tempo pada tanggal 25 Mei 2023. obtained additional amounting to
Sedangkan tranche B sebesar USD85,000,000 (full amount) with tenure
USD85.000.000 (nilai penuh) dengan of 57 months with interest rate of 3
jangka waktu 57 bulan serta tingkat suku months LIBOR plus a certain margin per
bunga LIBOR 3 bulan ditambah margin annum and will mature on 25 November
tertentu per tahun dan akan jatuh tempo 2024.
pada tanggal 25 November 2024.
Sehubungan dengan adanya transisi Regarding to the LIBOR transition, the
LIBOR, Bank telah melakukan Bank had amended the agreement for the
amandemen perjanjian penggunaan use of reference rate from 3-month LIBOR
reference rate dari LIBOR 3 bulan plus a certain margin per annum to 3-
ditambah margin tertentu per tahun month SOFR plus a certain margin per
menjadi SOFR 3 bulan ditambah margin annum which already applies.
tertentu per tahun yang telah berlaku.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and
2022, saldo pinjaman setelah dikurangi 2022, outstanding loan less unamortized
dengan biaya penerbitan yang belum issuance costs amounted to
diamortisasi masing-masing sebesar USD457,405,333 (full amount) or
USD457.405.333 (nilai penuh) atau equivalent to Rp7,042,668 and
ekuivalen Rp7.042.668 dan USD964,479,213 (full amount) or
USD964.479.213 (nilai penuh) atau equivalent to Rp15,014,530, respectively.
ekuivalen Rp15.014.530.
d) BNI, melalui BNI cabang Singapura dan d) BNI, through Singapore and London
London memiliki pinjaman bilateral luar branches, has offshore bilateral loan with
negeri dengan konsorsium bank yang consortium of banks consisting of Bank of
terdiri dari Bank of China (Hong Kong) Bank of China (Hong Kong) Limited,
Limited, CTBC Bank Co., LTD, CITI Group CTBC Bank Co., LTD, CITI Group Global
Global Market Asia Limited, Oversea- Market Asia Limited, Oversea-Chinese
Chinese Banking Corporation Limited, dan Banking Corporation Limited, dan United
United Overseas Bank Limited sebesar Overseas Bank Limited amounting to
USD500.000.000 (nilai penuh) dengan USD500,000,000 (full amount) with tenure
jangka waktu pinjaman selama 3 tahun of 3 years and with interest of SOFR plus
dengan tingkat suku bunga SOFR a certain margin per annum and will
ditambah margin tertentu per tahun dan mature on 28 September 2025. As of 31
akan jatuh tempo pada tanggal 28 December 2023 and 2022, the
September 2025. Pada tanggal 31 outstanding loan balance under this
Desember 2023 dan 2022, saldo pinjaman facility amounted to USD500,000,000 (full
fasilitas tersebut setelah dikurangi biaya amount) or equivalent to Rp 7,698,500
yang belum diamortisasi masing-masing and USD500,000,000 (full amount) or
sebesar USD500.000.000 (nilai penuh) equivalent to Rp7,783,750.
atau ekuivalen Rp7.698.500 dan
USD500.000.000 (nilai penuh) atau
ekuivalen Rp7.783.750.
Halaman - 171 - Page
1296 Menduniakan Bisnis Indonesia
Page 710
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman bilateral (lanjutan) Bilateral loans (continued)
e) Pada tanggal 22 November 2023, BNI e) On 22 November 2023, BNI obtained
memperoleh fasilitas pinjaman bilateral onshore bilateral loan with MUFG Bank,
dalam negeri dengan MUFG Bank, Ltd. Ltd. amounting to USD200,000,000 (full
senilai USD200.000.000 (nilai penuh) amount) with a tenure of 3 years. Interest
dengan jangka waktu 3 tahun. Tingkat rate of the borrowing is a fixed interest rate
suku bunga pinjaman adalah suku bunga of 6% per annum for the first year, and
then a floating interest rate using 3-month
tetap 6% per tahun untuk tahun pertama,
SOFR plus a certain margin per year. This
dan selanjutnya menjadi tingkat suku loan facility will mature on 20 November
bunga mengambang dengan 2026. As of 31 December 2023, the
menggunakan SOFR 3 bulan ditambah outstanding loan balance under this facility
margin tertentu per tahun. Fasilitas ini amounted to USD200,000,000 (full
akan jatuh tempo pada tanggal 20 amount) or equivalent to Rp3,079,400
November 2026. Pada tanggal 31 (2022: Rpnil).
Desember 2023, saldo pinjaman fasilitas
tersebut sebesar USD200.000.000 (nilai
penuh) atau ekuivalen Rp3.079.400
(2022: Rpnihil).
Persyaratan-persyaratan penting (financial The significant requirements (financial
covenants) dalam perjanjian pinjaman Bank covenants) in the Bank’s loan agreement
antara lain: include the following:
• Rasio Non-Performing Loan (NPL) • Non-Performing Loan (NPL) ratio
maksimum 5%. maximum of 5%.
• Nilai Capital Adequacy Ratio (CAR) • Capital Adequacy Ratio (CAR) minimum
minimum 9% atau sesuai dengan 9% or according to the applicable
ketentuan regulasi yang berlaku. regulation.
• Nilai Rasio Modal Inti (Tier 1 Ratio) • Tier 1 Ratio minimum of 6%.
minimum 6%.
• Nilai Rasio Modal Inti Utama (Core Tier 1 • Core Tier 1 Ratio minimum of 5%.
Ratio) minimum 5%.
• Rasio Return on Average Assets minimum • Return on Average Assets ratio minimum
0,6%, dengan ketentuan bahwa jika nilai of 0.6%, provided that Capital Adequacy
Capital Adequacy Ratio (CAR) sama Ratio (CAR) is equal to or greater than
dengan atau lebih besar dari 12,5%. 12.5%.
Pada tahun-tahun yang berakhir pada During the years ended 31 December 2023
31 Desember 2023 dan 2022, Bank telah and 2022, the Bank has fulfilled the terms
memenuhi persyaratan penting yang required set forth in the agreements.
dipersyaratkan dalam perjanjian ini.
Pinjaman penerusan Two step loans
Pinjaman penerusan pada tanggal Two step loans as of 31 December 2023 and
31 Desember 2023 dan 2022 mencakup 2022 are step loans from Kreditanstalt fur
pinjaman penerusan dari Kreditanstalt fur Wiederaufbau to finance Industrial Efficiency
Wiederaufbau untuk pembiayaan Industrial and Pollution Control Phase I and II that was
Efficiency and Pollution Control Phase I dan II received in 2001 and 2004.
yang diterima pada tahun 2001 dan 2004.
Halaman - 172 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1297
Page 711
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Pinjaman penerusan (lanjutan) Two step loans (continued)
Berdasarkan Perjanjian Penerusan Pinjaman Based on the two step loans agreements
antara BNI dan Departemen Keuangan No. between BNI and the Ministry of Finance No.
SLA-1145/DP3/2001 tertanggal 30 Maret 2001 SLA-1145/DP3/2001 dated 30 March 2001 and
dan SLA-1174/DP3/2004 tertanggal SLA-1174/DP3/2004 dated 25 August 2004,
25 Agustus 2004, Pemerintah telah menyetujui the Government appointed BNI as an
BNI sebagai bank pelaksana dengan jumlah executing bank with total facilities for each not
fasilitas masing-masing tidak melebihi exceeding DM11,700,000 and EUR9,000,000
DM11.700.000 dan EUR9.000.000 (nilai (full amount). Latest withdrawal date were on
penuh). Tanggal terakhir penarikan pinjaman 30 June 2001 and 30 December 2007,
adalah masing-masing pada tanggal 30 Juni respectively. The terms of the two step loans
are 12 years including 2 years grace period
2001 dan 30 Desember 2007. Jangka waktu
and 40 years including 10 years grace period,
pinjaman penerusan ini adalah masing-masing
respectively.
selama 12 tahun termasuk masa tenggang 2
tahun dan 40 tahun termasuk masa tenggang
10 tahun.
Pada tanggal 31 Desember 2023, saldo As of 31 December 2023, two step loans for
pinjaman penerusan untuk Phase I dan II Phase I and II amounted to Rp53 and
adalah masing-masing sebesar Rp53 dan EUR3,030,000 (full amount) or equivalent
EUR3.030.000 (nilai penuh) atau ekuivalen Rp51,808, respectively (2022: EUR3,327,080
Rp51.808 (2022: EUR3.327.080 (nilai penuh), (full amount), equivalent Rp 55,169).
ekuivalen Rp55.169).
Kredit likuiditas untuk kredit koperasi Liquidity loan for members of primary
primer kepada anggotanya cooperatives
Merupakan fasilitas kredit yang diperoleh dari This is a credit facility provided by Bank
Bank Indonesia terutama ditujukan untuk Indonesia specifically for BNI's debtors in
debitur BNI sehubungan dengan program relation to the Government's loan program for
kredit Pemerintah untuk pinjaman investasi small investment loans, working capital loans
usaha kecil, pinjaman modal kerja dan and small business loans. In accordance with
pinjaman pengusaha kecil. Sesuai dengan the Government Regulation, the management
Peraturan Pemerintah, manajemen program of this liquidity loan program was transferred to
kredit likuiditas telah dialihkan ke PT Permodalan Nasional Madani, a state-
PT Permodalan Nasional Madani, Badan owned enterprise. The loan will mature on
Usaha Milik Negara, yang akan jatuh tempo various dates based on the completion of such
dalam beberapa tanggal, berdasarkan programs.
penyelesaian dari program-program tersebut.
Tingkat bunga atas fasilitas ini berkisar antara Interest rates on the facility range from 3.00%
3,00% sampai dengan 7,00% per tahun. to 7.00% per annum.
Halaman - 173 - Page
1298 Menduniakan Bisnis Indonesia
Page 712
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Bankers acceptance Bankers acceptance
Bankers acceptance merupakan pinjaman Bankers acceptance represents interbank
antar bank yang diperoleh BNI dari bank-bank borrowings for liquidity purposes obtained by
luar negeri yang ditujukan untuk meningkatkan BNI from various foreign banks with borrowing
likuiditas dengan jangka waktu pinjaman period of 6 until 12 months.
6 sampai dengan 12 bulan.
2023 2022
Emirates, NBD PJSC 3,079,400 1,556,750 Emirates, NBD PJSC
CoBank, Singapura 1,924,625 778,375 CoBank, Singapore
MUFG BANK HKG 769,850 - MUFG BANK HKG
OCBC limited Singapore 769,850 - OCBC limited Singapore
The Korea Development The Korea Development
Bank, Singapore Branch 769,850 - Bank, Singapore Branch
Bank of America N.A., Singapura 454,212 - Bank of America N.A., Singapura
CoBank, New York - 778,375 CoBank, New York
Citibank N.A. Singapura - 233,512 Citibank N.A. Singapore
DZ Bank Singapura - 1,089,725 DZ Bank Singapore
Bank of Tokyo Mitsubishi Bank of Tokyo Mitsubishi
Singapura - 695,573 Singapore
HSBC Bank Singapura - 467,025 HSBC Bank Singapore
Mitsubishi UFJ Trust and Banking Mitsubishi UFJ Trust and Banking
Corporation, Singapura - 467,025 Corporation, Singapore
7,767,787 6,066,360
Lain-lain Others
PT BNI Multifinance (BNIMF): PT BNI Multifinance (BNIMF):
PT Bank Victoria International Tbk PT Bank Victoria International Tbk
Pada tanggal 25 Juli 2019, berdasarkan On 25 July 2019, based on the Credit
Perjanjian Kredit No. 20, PT Bank Victoria Agreement No. 20, PT Bank Victoria
International Tbk setuju untuk memberikan International Tbk agreed to provide additional
tambahan fasilitas pinjaman modal kerja working capital loan facility with a maximum
dengan jumlah maksimum dana yang available fund amounting to Rp200,000 which
disediakan adalah sebesar Rp200.000 yang was used as an additional working capital for
digunakan sebagai tambahan modal kerja consumer financing and finance lease. This
pembiayaan konsumen dan sewa facility has been matured on 21 December
pembiayaan. Fasilitas pinjaman ini telah jatuh 2023 and extended until 21 December 2024.
tempo pada 21 Desember 2023 dan
diperpanjang sampai dengan 21 Desember
2024.
Pada tanggal 17 Maret 2021, berdasarkan On 17 March 2021, based on the Credit
Perjanjian Kredit No. 39, PT Bank Victoria Agreement No. 39, PT Bank Victoria
International Tbk setuju untuk memberikan International Tbk agreed to provide additional
tambahan fasilitas fixed loan III line limit fixed loan III line limit facility amounting to
sebesar Rp100.000 yang digunakan sebagai Rp100,000 which was used as an additional
tambahan modal kerja pembiayaan, yang working capital for financing that will mature
berlaku sampai dengan 17 Maret 2024. on 17 March 2024.
Halaman - 174 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1299
Page 713
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Victoria International Tbk (lanjutan) PT Bank Victoria International Tbk
(continued)
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
8,00%-9,50% dan 8,00%-9,00% masing- 8.00%-9.50% and 8.00%-9.00% for withdrawal
masing untuk pencairan selama tahun 31 during 31 December 2023 and 2022,
Desember 2023 dan 2022. respectively.
Selama periode pinjaman, BNIMF memiliki During the loan period, the BNIMF has to
kewajiban untuk memenuhi ketentuan dalam comply with the terms of the loan agreement
perjanjian pinjaman diantaranya, menjaga which include, maintaining Non-Performing
rasio Non-Performing Finance (“NPF”) Finance (“NPF”) ratio at a maximum of 5.00%.
maksimal 5,00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp50.833 dan Rp166.250. amounted to Rp50,833 and Rp166,250,
respectively.
PT Bank Mega Tbk PT Bank Mega Tbk
Pada tanggal 30 Maret 2021, BNIMF On 30 March 2021, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital loan facility from PT Bank Mega Tbk
kerja dengan PT Bank Mega Tbk dengan with maximum facility amounting to Rp300,000
maksimum fasilitas sebesar Rp300.000 and tenure of 60 months and will mature on 30
dengan jangka waktu pinjaman 60 bulan dan March 2026.
akan jatuh tempo pada tanggal 30 Maret 2026.
Tingkat suku bunga pinjaman adalah 8,75% Interest rate of the borrowing was 8.75% for
masing-masing untuk pencairan selama tahun withdrawal during 31 December 2023 and
31 Desember 2023 dan 2022. 2022, respectively.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp30.625 dan Rp71.458. amounted to Rp30,625 and Rp71,458,
respectively.
PT Bank Pembangunan Daerah Daerah PT Bank Pembangunan Daerah Daerah
Istimewa Yogyakarta Istimewa Yogyakarta
Pada tanggal 4 April 2019, berdasarkan On 4 April 2019, based on the Credit
Perjanjian Kredit No. 08, PT Bank Agreement No. 08, PT Bank Pembangunan
Pembangunan Daerah Daerah Istimewa Daerah Daerah Istimewa Yogyakarta agreed
Yogyakarta setuju untuk memberikan to provide additional working capital loan
tambahan fasilitas pinjaman modal kerja facility with a maximum available fund
dengan jumlah maksimum dana yang amounting to Rp100,000 which was used as
disediakan adalah sebesar Rp100.000 yang an additional working capital for consumer
digunakan sebagai tambahan modal kerja financing has matured on 4 October 2022.
pembiayaan konsumen yang jatuh tempo pada This facility had been repaid at maturity date
tanggal 4 Oktober 2022. Fasilitas ini telah and was not renewed.
dilunasi pada saat jatuh tempo dan tidak
diperpanjang.
Halaman - 175 - Page
1300 Menduniakan Bisnis Indonesia
Page 714
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Pembangunan Daerah Daerah PT Bank Pembangunan Daerah Daerah
Istimewa Yogyakarta (lanjutan) Istimewa Yogyakarta (continued)
Pada tanggal 10 Maret 2020, BNIMF On 10 March 2020, BNIMF obtained additional
memperoleh tambahan fasilitas pinjaman working capital facility loan with facility
kredit modal kerja dengan fasilitas sebesar amounting to Rp150,000 that has matured on
Rp150.000 yang telah jatuh tempo pada 13 November 2023. This facility had been
tanggal 13 November 2023. Fasilitas ini telah repaid at maturity date and was not renewed.
dilunasi pada saat jatuh tempo dan tidak
diperpanjang.
Pada tanggal 18 Oktober 2021, berdasarkan On 18 October 2021, based on the Credit
Perjanjian Kredit No. 19, PT Bank Agreement No. 19, PT Bank Pembangunan
Pembangunan Daerah Daerah Istimewa Daerah Daerah Istimewa Yogyakarta agreed
Yogyakarta setuju untuk memberikan to provide additional working capital loan
tambahan fasilitas pinjaman modal kerja facility with a maximum available fund
dengan jumlah maksimum dana yang amounting to Rp50,000 that will mature on 18
disediakan adalah sebesar Rp50.000 yang October 2024.
berlaku sampai 18 Oktober 2024.
Tingkat suku bunga pinjaman adalah 9,00% Interest rate of the borrowing was 9.00% for
masing-masing untuk pencairan selama tahun withdrawals during 2023 and 2022,
2023 dan 2022. respectively.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a
maximum of 10 times.
b. Menjaga rasio piutang pembiayaan b. Maintaining the financing to asset ratio at
terhadap total aset minimal 40,00%. a minimum of 40.00%.
c. Menjaga rasio NPF maksimal 5,00%. c. Maintaining NPF ratio at a maximum of
5.00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp12.244 dan Rp34.602. amounted to Rp12,244 and Rp34,602,
respectively.
Halaman - 176 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1301
Page 715
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Jtrust Indonesia Tbk PT Bank Jtrust Indonesia Tbk
Pada tanggal 18 Desember 2020, BNIMF On 18 December 2020, BNIMF obtained
memperoleh fasilitas pinjaman kredit modal working capital loan facility with PT Bank Jtrust
kerja dengan PT Bank Jtrust Indonesia Tbk Indonesia Tbk with maximum facility amounting
dengan maksimum fasilitas sebesar Rp50.000 to Rp50,000 and tenure of 12 months and has
dengan jangka waktu pinjaman 12 bulan dan matured on 19 December 2021. On
telah jatuh tempo pada tanggal 19 Desember 16 December 2021, the facility has been
2021. Pada tanggal 16 Desember 2021, extended and had matured on 17 December
perjanjian ini telah diperpanjang kembali dan 2022. This facility had been repaid at maturity
telah jatuh tempo pada tanggal 17 Desember date and was not renewed.
2022. Fasilitas ini telah dilunasi pada saat
jatuh tempo dan tidak diperpanjang.
Pada tanggal 19 Desember 2020, BNIMF On 19 December 2020, BNIMF obtained
memperoleh fasilitas pinjaman kredit modal working capital loan facility with PT Bank Jtrust
kerja dengan PT Bank Jtrust Indonesia Tbk Indonesia Tbk with maximum facility amounting
dengan maksimum fasilitas sebesar Rp50.000 to Rp50,000 and tenure of 48 months until 18
dengan jangka waktu pinjaman 48 bulan December 2024.
hingga 18 Desember 2024.
Pada tanggal 17 Februari 2022, BNIMF On 17 February 2022, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital loan facility with PT Bank Jtrust
kerja dengan PT Bank Jtrust Indonesia Tbk Indonesia Tbk with maximum facility amounting
dengan maksimum fasilitas sebesar to Rp200,000 and tenure of 48 months until 17
Rp200.000 dengan jangka waktu pinjaman 48 February 2026.
bulan dan akan jatuh tempo pada tanggal 17
Februari 2026.
Tingkat suku bunga pinjaman adalah 9,00%- Interest rate of the borrowing was 9.00%-9.50%
9,50% dan 8,50% masing-masing untuk and 8.50% for withdrawal during of
pencairan tanggal 31 Desember 2023 dan 31 December 2023 and 2022, respectively.
2022.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a maximum
of 10 times.
b. Menjaga rasio NPF maksimal 5,00%. b. Maintaining NPF ratio at a maximum of
5.00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut outstanding loan balance under this facility
masing-masing sebesar Rp7.368 dan amounted to Rp7,368 and Rp23,124,
Rp23.124. respectively.
Halaman - 177 - Page
1302 Menduniakan Bisnis Indonesia
Page 716
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank DKI PT Bank DKI
Pada tanggal 16 Juni 2022, berdasarkan On 16 June 2022, based on the Credit
Perjanjian kredit No 48, PT Bank DKI setuju Agreement No. 48, PT Bank DKI agreed to
untuk memberikan tambahan fasilitas pinjaman provide additional working capital loan facility
modal kerja dengan jumlah maksimum dana with a maximum available fund amounting to
yang disediakan Rp50.000 yang digunakan Rp50,000, which was used as an additional
sebagai tambahan modal kerja pembiayaan working capital for consumer financing and
konsumen dan sewa pembiayaan yang berlaku finance lease that will mature on 22 September
sampai 22 September 2025. 2025.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga current ratio minimal 1 kali. a. Maintaining the current ratio at a minimum
of 1 times.
b. Menjaga gearing ratio maksimal 10 kali. b. Maintaining the gearing ratio at a maximum
of 10 times.
c. Menjaga rasio piutang pembiayaan c. Maintaining the financing to asset ratio at a
terhadap total aset minimal 40,00%. minimum of 40.00%.
d. Menjaga rasio NPF maksimal 5,00%. d. Maintaining NPF ratio at a maximum of
5.00%.
Tingkat suku bunga pinjaman untuk pencairan Interest rate of the borrowing for withdrawal
selama tahun 2023 dan 2022 adalah 8,00%. during 2023 and 2022 was 8.00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp16.043 dan Rp13.756. amounted to Rp16,043 and Rp13,756,
respectively.
PT Bank CIMB Niaga Tbk PT Bank CIMB Niaga Tbk
Pada tanggal 8 Oktober 2019, berdasarkan On 8 October 2019, based on the Credit
Perjanjian Kredit No. 174/CB/JKT/2019, PT Agreement No. 174/CB/JKT/2019, PT Bank
Bank CIMB Niaga Tbk setuju untuk CIMB Niaga Tbk agreed to provide a working
memberikan fasilitas pinjaman modal kerja capital loan facility with a maximum available
dengan jumlah maksimum dana yang fund amounting to Rp200,000 which was used
disediakan adalah sebesar Rp200.000 yang as an additional working capital that has
digunakan sebagai tambahan modal kerja matured on 8 April 2023. This facility had been
yang telah jatuh tempo pada tanggal 8 April repaid at maturity date and was not renewed.
2023. Fasilitas ini telah dilunasi pada saat jatuh
tempo dan tidak diperpanjang.
Halaman - 178 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1303
Page 717
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank CIMB Niaga Tbk (lanjutan) PT Bank CIMB Niaga Tbk (continued)
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
9,00%-9,25% selama tahun 2023 dan 9.00%-9.25% during 2023 and 2022.
2022.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 7 kali. a. Maintaining the gearing ratio at a
maximum of 7 times.
b. Menjaga rasio NPF maksimal 3,00%. b. Maintaining NPF ratio at a maximum of
3.00%.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022 saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rpnihil dan Rp4.353. amounted to Rpnil and Rp4,353 respectively.
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat
dan Banten Tbk dan Banten Tbk
Pada tanggal 20 November 2019, BNIMF On 20 November 2019, BNIMF obtained
memperoleh fasilitas pinjaman kredit modal working capital facility loan from PT Bank
kerja dengan PT Bank Pembangunan Daerah Pembangunan Daerah Jawa Barat dan Banten
Jawa Barat dan Banten Tbk dengan Tbk with maximum facility amounting to
maksimum fasilitas sebesar Rp100.000 dan Rp100,000 and tenure of 42 months and has
jangka waktu pinjaman selama 42 bulan dan matured on 20 May 2023. This facility had been
telah jatuh tempo pada tanggal 20 Mei 2023. repaid at maturity date and was not renewed.
Fasilitas ini telah dilunasi pada saat jatuh
tempo dan tidak diperpanjang.
Tingkat suku bunga pinjaman adalah 9,50% Interest rate of the borrowing is 9.50% during
selama tahun 2023 dan 2022. 2023 and 2022.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya, menjaga include, maintaining NPF ratio at a maximum of
rasio NPF maksimal 3,00%. 3.00%.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rpnihil dan Rp3.472. amounted to Rpnil and Rp3,472, respectively.
Halaman - 179 - Page
1304 Menduniakan Bisnis Indonesia
Page 718
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 28 Agustus 2018, BNIMF On 28 August 2018, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital facility loan from PT Bank Mandiri
kerja dengan PT Bank Mandiri (Persero) Tbk (Persero) Tbk with maximum facility amounting
dengan maksimum fasilitas sebesar to Rp250,000 and tenure of 60 months and has
Rp250.000 dengan jangka waktu pinjaman 60 matured on 28 August 2023. This facility had
bulan dan telah jatuh tempo pada tanggal 28 been repaid at maturity date and was not
Agustus 2023. Fasilitas ini telah dilunasi pada renewed.
saat jatuh tempo dan tidak diperpanjang.
Pada tanggal 16 September 2019, On 16 September 2019, based on the Credit
berdasarkan Perjanjian Kredit No. 18, PT Agreement No. 18, PT Bank Mandiri (Persero)
Bank Mandiri (Persero) Tbk setuju untuk Tbk agreed to provide additional working
memberikan tambahan fasilitas pinjaman capital loan facility with a maximum available
modal kerja dengan jumlah maksimum dana fund amounting to Rp250,000 which was used
yang disediakan adalah sebesar Rp250.000 as an additional working capital for consumer
yang digunakan sebagai tambahan modal financing and will mature on 20 February 2024.
kerja pembiayaan konsumen dan akan jatuh
tempo pada tanggal 20 Februari 2024.
Pada tanggal 16 Maret 2020, BNIMF On 16 March 2020, BNIMF obtained additional
memperoleh tambahan fasilitas pinjaman working capital facility loan from
kredit modal kerja dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp250,000 and tenure of
Rp250.000 dengan jangka waktu pinjaman 48 48 months from the date of withdrawal of each
bulan sejak tanggal penarikan setiap fasilitas. credit facility.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp 234.800 pada tanggal 26 Maret Rp234,800 on 26 March 2020, 8 April 2020, 29
2020, 8 April 2020, 29 April 2020, 6 Mei 2020, April 2020, 6 May 2020, 5 June 2020, 26 June
5 Juni 2020, 26 Juni 2020, 27 Juli 2020, 15 2020, 27 July 2020, 15 August 2020, 8
Agustus 2020, 8 September 2020, dan 14 September 2020, and 14 September 2020,
September 2020 masing-masing sebesar which each of the drawdown amounted to
Rp20.000, Rp15.000, Rp35.000, Rp30.000, Rp20,000, Rp15,000, Rp35,000, Rp30,000,
Rp20.800, Rp 8.500, Rp11.000, Rp 15.000, Rp20,800, Rp8,500, Rp11,000, Rp15,000,
Rp52.000, dan Rp 27.500. Rp52,000, and Rp27,500.
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing, after the drawdown date, respectively on 26
yaitu pada tanggal 26 Maret 2024, 8 April March 2024, 8 April 2024, 28 April 2024, 6 May
2024, 28 April 2024, 6 Mei 2024, 5 Juni 2024, 2024, 5 June 2024, 26 June 2024, 27 July
26 Juni 2024, 27 Juli 2024, 15 Agustus 2023, 2024, 15 August 2023, 8 September 2024, and
8 September 2024, dan 14 September 2024. 14 September 2024.
Halaman - 180 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1305
Page 719
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Pada tanggal 16 September 2021, BNIMF On 16 September 2021, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional working capital facility loan from
kredit modal kerja dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp250,000 and tenure of
Rp250.000 dengan jangka waktu pinjaman 48 48 months from the date of withdrawal of each
bulan sejak tanggal penarikan setiap fasilitas. credit facility.
BNIMF telah menggunakan fasilitas ini BNIMF has used this facility amounting to
sebesar Rp10.000 pada tanggal 21 Rp10,000 on 21 September 2021 and 22 April
September 2021 dan 22 April 2022 masing- 2022 which each of the drawdown amounted to
masing sebesar Rp5.000. Rp5,000.
Fasilitas ini memiliki jatuh tempo maksimal 48 This facility will mature maximum 48 months
bulan sejak tanggal penarikan masing-masing, from the respective withdrawal date, namely 21
yaitu pada tanggal 21 September 2024 dan 22 September 2024 and 22 April 2025.
April 2025.
Pada tanggal 22 Februari 2023, BNIMF On 22 February 2023, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional working capital facility loan from
kredit modal kerja dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp350,000 and tenure of
Rp350.000 untuk jangka waktu pinjaman 60 months from the date of withdrawal of each
sampai dengan 60 bulan sejak tanggal credit facility, using a revolving scheme.
penarikan setiap fasilitas, dengan
menggunakan skema revolving.
BNIMF telah menggunakan fasilitas ini BNIMF has used this facility amounting to
sebesar Rp367.000 pada tanggal 13 Maret Rp367,000 on 13 March 2023, 3 May 2023, 16
2023, 3 Mei 2023, 16 Mei 2023, 31 Mei 2023, May 2023, 31 May 2023, 5 June 2023, 21 June
5 Juni 2023, 21 Juni 2023, 23 Juni 2023, 27 2023, 23 June 2023, 27 June 2023, 3 July
Juni 2023, 3 Juli 2023, 7 Juli 2023, 13 Juli 2023, 7 July 2023 , 13 July 2023, 20 July 2023,
2023, 20 Juli 2023, 27 Juli 2023, 28 Juli 2023, 27 July 2023, 28 July 2023, 2 August 2023, 7
2 Agustus 2023, 7 Agustus 2023, 9 Agustus August 2023, 9 August 2023, 14 August 2023,
2023, 14 Agustus 2023, 15 Agustus 2023, dan 15 August 2023, and 16 August 2023 which
16 Agustus 2023 masing-masing sebesar each of the drawdown amounted to Rp20,000,
Rp20.000, Rp15.000, Rp35.000, Rp10.000, Rp15,000, Rp35,000, Rp10,000, Rp25,000,
Rp25.000, Rp10.000, Rp33.000, Rp32.000, Rp10,000, Rp33,000, Rp32,000, Rp35,000,
Rp35.000, Rp10.000, Rp15.000, Rp12.000, Rp10,000, Rp15,000, Rp12,000, Rp20,000,
Rp20.000, Rp10.000, Rp10.000, Rp15.000, Rp10,000, Rp10,000, Rp15,000, Rp15,000,
Rp15.000, Rp15.500, Rp12.500, dan Rp15,500, Rp12,500 and Rp17,000.
Rp17.000.
Halaman - 181 - Page
1306 Menduniakan Bisnis Indonesia
Page 720
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Fasilitas ini memiliki jatuh tempo maksimal 60 This facility will mature maximum 60 months
bulan sejak tanggal penarikan masing-masing, from the respective withdrawal date,
yaitu pada tanggal 13 Maret 2025, 3 Mei 2025, respectively on 13 March 2025, 3 May 2025, 16
16 Mei 2025, 31 Mei 2025, 5 Juni 2025, 21 May 2025, 31 May 2025, 5 June 2025, 21 June
Juni 2025, 23 Juni 2025, 27 Juni 2025, 3 Juli 2025, 23 June 2025, 27 June 2025, 3 July
2026, 7 Juli 2025, 13 Juli 2026, 20 Juli 2026, 2026, 7 July 2025, 13 July 2026, 20 July 2026,
27 Juli 2026, 28 Juli 2025, 2 Agustus 2025, 7 27 July 2026, 28 July 2025, 2 August 2025, 7
Agustus 2026, 9 Agustus 2026, 14 Agustus August 2026, 9 August 2026, 14 August 2025,
2025, 15 Agustus 2025, dan 16 Agustus 2026. 15 August 2025, and 16 August 2026.
Pada tanggal 22 Februari 2023, BNIMF On 22 February 2023, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional short-term credit loan facility from
kredit jangka pendek dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp150,000 with a revolving
Rp150.000 dengan skema revolving dan scheme and maximum tenure of 12 months
jangka waktu pinjaman sampai dengan 12 from the date of the signing of credit
bulan sejak tanggal penandatanganan agreement.
perjanjian kredit.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp275.000 pada tanggal 24 Februari Rp275,000 on 24 February 2023, 30 March
2023, 30 Maret 2023, 3 Mei 2023, 9 Mei 2023, 2023, 3 May 2023, 9 May 2023, 25 May 2023,
25 Mei 2023, 4 Juli 2023, 9 Agustus 2023, 30 4 July 2023, 9 August 2023, 30 August 2023
Agustus 2023, 29 September 2023 masing- and 29 September 2023 which each of the
masing sebesar Rp30.000, Rp30.000, drawdown amounted to Rp30,000, Rp30,000,
Rp10.000, Rp10.000, Rp70.000, Rp10.000, Rp10,000, Rp10,000, Rp70,000, Rp10,000,
Rp35.000, Rp35.000, Rp45.000 dan telah Rp35,000, Rp35,000, Rp45,000 and has been
jatuh tempo pada tanggal 17 Mei 2023, 26 Mei matured on 17 May 2023, 26 May 2023, 15
2023, 15 Mei 2023, 12 Mei 2023, 10 May 2023, 12 May 2023, 10 November 2023, 1
November 2023, 1 September 2023, 6 September 2023, 6 October 2023, 12
Oktober 2023, 12 September 2023, dan 10 September 2023, and 10 October 2023.
Oktober 2023.
BNIMF telah melakukan penarikan atas BNIMF has utilised this facility amounted at
fasilitas pinjaman ini sebesar Rp150.000 pada Rp150,000 on 31 October 2023 and 20
tanggal 31 Oktober 2023 dan 20 November November 2023 which each of the drawdown
2023 masing-masing sebesar Rp80.000 dan amounted to Rp80,000 and Rp70,000 which
Rp70.000 yang akan jatuh tempo pada will be mature on 4 January 2024 and 3
tanggal 4 Januari 2024 dan 3 Januari 2024. January 2024.
Pada tanggal 16 Oktober 2023, BNIMF On 16 October 2023, BNIMF obtained
memperoleh tambahan fasilitas pinjaman additional working capital loan facility from
kredit modal kerja dengan PT Bank Mandiri PT Bank Mandiri (Persero) Tbk with total facility
(Persero) Tbk dengan total fasilitas sebesar amounting to Rp500,000 with a maximum
Rp500.000 dengan jangka waktu pinjaman tenure of 72 months from the date of the
sampai dengan 72 bulan sejak tanggal signing of credit agreement with revolving
penandatanganan perjanjian kredit dengan scheme.
skema revolving.
Halaman - 182 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1307
Page 721
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp300.000 pada tanggal 18 Oktober Rp300,000 on 18 October 2023, 27 October
2023, 27 Oktober 2023, 13 November 2023, 2023, 13 November 2023, 21 November 2023,
21 November 2023, 30 November 2023, 4 30 November 2023, 4 December 2023, 22
Desember 2023, 22 Desember 2023, dan 28 December 2023, and 28 December 2023,
Desember 2023 masing-masing sebesar which each of the drawdown amounted to
Rp60.000, Rp40.000, Rp50.000, Rp25.000, Rp60,000, Rp40,000, Rp50,000, Rp25,000,
Rp25.000, Rp25.000, Rp46.000 dan Rp25,000, Rp25,000, Rp46,000 and Rp29,000.
Rp29.000.
Fasilitas ini memiliki jatuh tempo maksimal 60 This facility will mature maximum 60 months
bulan sejak tanggal penarikan masing-masing, from the respective withdrawal date,
yaitu pada tanggal 18 Oktober 2025, 27 respectively on 18 October 2025, 27 October
Oktober 2026, 13 November 2025, 21 2026, 13 November 2025, 21 November 2025,
November 2025, 30 November 2025, 4 30 November 2025, 4 December 2025, 22
Desember 2025, 22 Desember 2025, dan 28 December 2025, and 28 December 2026.
Desember 2026.
Selama periode pinjaman, BNIMF memiliki During the loan period, BNIMF has to comply
kewajiban untuk memenuhi ketentuan dalam with the terms of the loan agreement which
perjanjian pinjaman diantaranya: include the following:
a. Menjaga gearing ratio maksimal 10 kali. a. Maintaining the gearing ratio at a maximum
of 10 times.
b. Menjaga rasio NPF maksimal 5,00%. b. Maintaining the NPF ratio at a maximum of
5.00%.
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
7,65%-9,00% dan 8,00% selama tahun 2023 7.65%-9.00% and 8.00% during 2023 and
dan 2022. 2022.
Selama tahun 2023, BNIMF telah melakukan During 2023, the Company has paid interest
pembayaran pokok dan bunga atas fasilitas and principal from loan facilities from PT Bank
pinjaman dari PT Bank Mandiri (Persero) Tbk Mandiri (Persero) Tbk amounted to Rp576,810.
sebesar Rp576.810.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp772.307 dan Rp179.048. amounted to Rp772,307 and Rp179,048,
respectively.
Dalam perjanjian-perjanjian fasilitas pinjaman Under the above-mentioned loans facility
yang disebutkan di atas, BNIMF diharuskan agreements, BNIMF is required to maintain
menjaga rasio-rasio keuangan dan memenuhi certain financial ratios and comply to certain
pembatasan-pembatasan tertentu termasuk restrictions including not exceeding established
tidak melebihi dari batas yang telah ditetapkan, limits, such as, in areas of making any loans or
antara lain, dalam hal melakukan pinjaman, granting any credit, giving any guarantee or
pemberian piutang, pemberian jaminan atau indemnity, disposal of assets, changes in
ganti rugi, pelepasan aset, perubahan bisnis, business, acquisition of other companies or
akuisisi perusahaan dan bisnis, pengeluaran businesses, capital expenditures, transactions
untuk barang modal, transaksi dengan afiliasi with affiliates and write off of receivables.
dan penghapusan piutang.
Halaman - 183 - Page
1308 Menduniakan Bisnis Indonesia
Page 722
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Mandiri (Persero) Tbk (lanjutan) PT Bank Mandiri (Persero) Tbk (continued)
Tingkat suku bunga pinjaman berkisar antara Interest rate of the borrowing ranged from
7,65%-9,00% selama tahun 2023 (2022: 7.65%-9.00% during 2023 (2022: 8.00%).
8,00%).
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh Perusahaan sesuai dengan Company on schedule.
jadwal.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the
2022, saldo pinjaman fasilitas tersebut masing- outstanding loan balance under this facility
masing sebesar Rp772.307 dan Rp179.048. amounted to Rp772,307 and Rp179,048,
respectively.
Dalam perjanjian-perjanjian fasilitas pinjaman Under the above-mentioned loans facility
yang disebutkan di atas, BNIMF diharuskan agreements, BNIMF is required to maintain
menjaga rasio-rasio keuangan dan memenuhi certain financial ratios and comply to certain
pembatasan-pembatasan tertentu termasuk restrictions including not exceeding established
tidak melebihi dari batas yang telah ditetapkan, limits, such as, in areas of making any loans or
antara lain, dalam hal melakukan pinjaman, granting any credit, giving any guarantee or
pemberian piutang, pemberian jaminan atau indemnity, disposal of assets, changes in
ganti rugi, pelepasan aset, perubahan bisnis, business, acquisition of other companies or
akuisisi perusahaan dan bisnis, pengeluaran businesses, capital expenditures, transactions
untuk barang modal, transaksi dengan afiliasi with affiliates and write off of receivables.
dan penghapusan piutang.
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Pada tanggal 22 Agustus 2023, berdasarkan On 22 August 2023, based on the credit
Perjanjian Kredit No. 137, BNIMF agreement No. 137, BNIMF obtained
memperoleh fasilitas pinjaman kredit Installment loan facility from PT Bank Central
Installment loan dengan PT Bank Central Asia Asia with maximum facility amounting to
dengan maksimum fasilitas sebesar Rp105,000 and tenure of 4 years from the date
Rp105.000 dengan jangka waktu pinjaman 4 of withdrawal of each facilities.
tahun sejak tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp66.500 pada tanggal 23 Agustus Rp66,500 on 23 August 2023, 31 August 2023,
2023, 31 Agustus 2023, 7 September 2023, 19 7 September 2023, 19 September 2023, 26
September 2023, 26 September 2023, dan 6 September 2023, and 6 Desember 2023 which
Desember 2023 masing-masing sebesar each of the drawdown amounted to Rp5,000,
Rp5.000, Rp10.000, Rp23.000, Rp11.500, Rp Rp10,000, Rp23,000, Rp11,500, Rp7,000 and
7.000 dan Rp10.000. Rp10,000.
Fasilitas ini memiliki jatuh tempo maksimal 4 This facility will mature maximum 4 years after
tahun sejak tanggal penarikan masing-masing the drawdown date, respectively on 23 August
pinjaman, yaitu pada tanggal 23 Agustus 2026, 2026, 21 August 2026, 7 September 2025, 1
21 Agustus 2026, 7 September 2025, 1 September 2025, 20 September 2026, dan 27
September 2025, 20 September 2026, dan 27 November 2026.
November 2026.
Halaman - 184 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1309
Page 723
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Central Asia Tbk (lanjutan) PT Bank Central Asia Tbk (continued)
Tingkat suku bunga pinjaman adalah 7,75% Interest rate of the borrowing is 7.75% during
selama tahun 2023. 2023.
Pada tanggal 31 Desember 2023 saldo As of 31 December 2023, the outstanding loan
pinjaman fasilitas tersebut sebesar Rp59.938. balance under this facility amounted to
Rp59,938.
PT Bank Digital BCA PT Bank Digital BCA
Pada tanggal 13 Desember 2023, berdasarkan On 13 December 2023, based on the credit
Perjanjian Kredit No. 60, BNIMF memperoleh agreement No. 60, BNIMF obtained installment
fasilitas pinjaman kredit installment loan loan facility from PT Bank Digital BCA with
dengan PT Bank Digital BCA dengan maximum facility amounting to Rp100,000 and
maksimum fasilitas sebesar Rp100.000 tenure of 4 years from the date of withdrawal of
dengan jangka waktu pinjaman 4 tahun sejak each facilities.
tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp4.500 pada tanggal 22 Desember Rp4,500 on 22 December 2023.
2023.
Fasilitas ini memiliki jatuh tempo maksimal 4 This facility will mature maximum 4 years after
tahun sejak tanggal penarikan masing-masing the drawdown date, which is on 20 December
pinjaman, yaitu pada tanggal 20 Desember 2027.
2027.
Tingkat suku bunga pinjaman adalah 8,00% Interest rate of the borrowing is 8.00% during
selama tahun 2023. 2023.
Pada tanggal 31 Desember 2023 saldo As of 31 December 2023, the outstanding loan
pinjaman fasilitas tersebut sebesar Rp4.500. balance under this facility amounted to
Rp4,500.
Halaman - 185 - Page
1310 Menduniakan Bisnis Indonesia
Page 724
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Multifinance (BNIMF): (lanjutan) PT BNI Multifinance (BNIMF): (continued)
PT Bank Panin Tbk PT Bank Panin Tbk
Pada tanggal 13 Oktober 2023, BNIMF On 13 October 2023, BNIMF obtained working
memperoleh fasilitas pinjaman kredit modal capital loan facility from PT Bank Panin based
kerja dengan PT Bank Panin berdasarkan on credit agreement No. 47 with maximum
perjanjian kredit No. 47 dengan maksimum facility amounting to Rp100,000 and tenure of
fasilitas sebesar Rp100.000 dengan jangka 36 months or 48 months from the date of
waktu pinjaman 36 bulan atau 48 bulan sejak withdrawal of each facilities.
tanggal penarikan fasilitas.
BNIMF telah menggunakan fasilitas ini BNIMF has utilised this facility amounted at
sebesar Rp65.000 pada tanggal 23 November Rp65,000 on 23 November 2023, 5 December
2023, 5 Desember 2023 dan 19 Desember 2023 and 19 December 2023 which each of the
2023 masing-masing sebesar Rp10.000, drawdown amounted to Rp10,000, Rp25,000
Rp25.000 dan Rp 30.000. and Rp30,000.
Fasilitas ini memiliki jatuh tempo maksimal 36 This facility will mature maximum 36 months or
bulan atau 48 bulan sejak tanggal penarikan 48 montsh after the drawdown date,
masing-masing pinjaman, yaitu pada tanggal respectively on 23 November 2027, 4
23 November 2027, 4 Desember 2026 dan 18 December 2026 and 18 December 2026.
Desember 2026.
Tingkat suku bunga pinjaman adalah 7,50%- Interest rate of the borrowing is 7.50%-7.75%
7,75% selama tahun 2023. during 2023.
Pembayaran bunga dan pokok pinjaman telah Interest and principal have been paid by the
dibayarkan oleh BNIMF sesuai dengan jadwal. BNIMF on schedule.
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, the
saldo pinjaman fasilitas tersebut adalah outstanding loan balance under this facility
sebesar Rp64.792 dan Rpnihil. amounted to Rp64,792 and Rpnil.
PT Bank CTBC Indonesia PT Bank CTBC Indonesia
Pada tanggal 9 Oktober 2021, Perusahaan On 9 October 2021, the Company has
telah mendapatkan modal kerja dari PT Bank obtained a working capital loan facility from PT
CTBC Indonesia dengan total Rp125.000. Bank CTBC Indonesia amounted at
Pada tanggal 9 Oktober 2023, berdasarkan Rp125,000. On 9 October 2023, based on the
perjanjian fasilitas kredit No. 355/ADD/X/2023 credit facility agreement No. 355/ADD/X/2023
fasilitas ini diperpanjang hingga 27 Oktober this facility will be matured on 27 October
2024. 2024.
Tingkat suku bunga pinjaman adalah 8,00% Interest rate of the borrowing is 8.00% for
untuk pencairan selama tahun 2023. withdrawal during the year 2023.
Pada tanggal 31 Desember 2023 saldo As of 31 December 2023, the outstanding loan
pinjaman fasilitas tersebut masing-masing balance under this facility amounted to
sebesar Rp10.000. Rp10,000.
Halaman - 186 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1311
Page 725
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Sekuritas: PT BNI Sekuritas:
PT Bank Pembangunan Daerah Jawa Barat PT Bank Pembangunan Daerah Jawa Barat
dan Banten Tbk (“Bank BJB”) dan Banten Tbk (“Bank BJB”)
PT BNI Sekuritas memperoleh fasilitas kredit PT BNI Sekuritas obtained a Money Market
Money Market dengan perjanjian No.7 tanggal credit facility with the agreement No.7 dated 27
27 Januari 2023 oleh Notaris Emma January 2023, by Notary Emma Ramdaniah,
Ramdaniah, S.H. dengan limit fasilitas S.H., with facility limit amounting to Rp100,000
Rp100.000 dan jangka waktu penarikan and the period of facility withdrawal maturing
sampai dengan 29 Januari 2024. Tingkat suku on 29 January 2024. Interest rate will be
bunga akan ditentukan pada saat penarikan, determined at the withdrawal, based on money
berdasarkan suku bunga pasar. Tidak ada market rate. There is no guarantee for Money
jaminan untuk Pinjaman Money Market. Market.
Selama periode pinjaman, PT BNI Sekuritas During the loan period, PT BNI Sekuritas has
memiliki kewajiban untuk memenuhi ketentuan to comply with the terms of the loan agreement
dalam perjanjian pinjaman diantaranya which include to maintain the percentage of
menjaga persentase kepemilikan saham PT ownership of PT Bank Negara Indonesia
Bank Negara Indonesia (Persero) Tbk pada (Persero) Tbk at the Company are minimum of
Perusahaan minimum 51%. 51%.
Pada tanggal 31 Desember 2023, saldo utang As at 31 December 2023, the outstanding
bank pada Bank BJB adalah Rpnihil. bank loan on Bank BJB is amounting to Rpnil.
PT Bank Jago Tbk PT Bank Jago Tbk
PT BNI sekuritas memperoleh fasilitas kredit PT BNI Sekuritas obtained a Promes
Pinjaman Promes Berjangka dengan Berjangka credit facility in which the agreement
Addendum II Perjanjian Kredit No. with letter Addendum II No.
100/029/B/21032023 tanggal 21 Maret 2023 100/029B/21032023 dated 21 March 2023,
dengan limit fasilitas Rp50.000 dan jangka with facility limit amounting to Rp50,000 and
waktu penarikan sampai dengan the period of facility withdrawal maturing on 21
21 Maret 2024. Tingkat suku bunga akan March 2024. Interest rate will be determined at
ditentukan pada saat penarikan, berdasarkan the withdrawal, based on money market rate.
suku bunga pasar. Tidak ada jaminan untuk There is no guarantee for Promes Berjangka
kredit Promes Berjangka. credit.
Pada tanggal 31 Desember 2023, saldo utang As at 31 December 2023, the outstanding
bank pada Bank Jago adalah Rpnihil. bank loan on Bank Jago is amounting to Rpnil.
Halaman - 187 - Page
1312 Menduniakan Bisnis Indonesia
Page 726
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
a. Berdasarkan jenis dan mata uang (lanjutan) a. By type and currency (continued)
Lain-lain (lanjutan) Others (continued)
PT BNI Sekuritas: (lanjutan) PT BNI Sekuritas: (continued)
PT Bank KEB Hana Indonesia PT Bank KEB Hana Indonesia
PT BNI Sekuritas memperoleh Fasilitas Money PT BNI Sekuritas obtained Money Market Line
Market Line dari Hana yang perjanjiannya Facility from Hana in which the agreement has
telah diperpanjang beberapa kali dengan been extended several times with the latest
perpanjangan dan penambahan limit fasilitas extension and additional letter facility limit No.
terakhir dengan surat No.366/PK/2023tanggal 366/PK/2023 dated 12 Mei 2023, with total
12 Mei 2023 dengan total limit fasilitas sebesar facility limit amounting to Rp100,000, and the
Rp100.000, dan jangka waktu penarikan period of facility withdrawal maturing on
sampai dengan 30 Mei 2024. Tingkat suku 30 May 2024. Interest rate will be determined
bunga akan ditentukan pada saat penarikan, at the withdrawal, based on money market
berdasarkan suku bunga pasar. Tidak ada rate. The loan is unsecured.
jaminan untuk fasilitas pinjaman ini.
Selama periode pinjaman, PT BNI Sekuritas During the loan period, PT BNI sekuritas has to
memiliki kewajiban untuk memenuhi ketentuan comply with the terms of the loan agreement
dalam perjanjian pinjaman diantaranya: which include the following:
a. Menjaga persentase kepemilikan saham a. Maintain the percentage of ownership of
PT Bank Negara Indonesia (Persero) Tbk PT Bank Negara Indonesia (Persero) Tbk
pada Perusahaan minimum 51%; at the Company at minimum of 51%;
b. Menjaga saldo pinjaman bank dari setiap b. Maintain the balance of outstanding bank
bank maksimum 25% dari total modal loan from each bank at a maximum 25% of
Perusahaan dan total semua pinjaman the Company’s total equity, and total all
bank sebaiknya tidak melebihi total modal bank loan should not exceed the PT Bank
PT BNI Sekuritas. BNI Sekuritas total equity.
Pada tanggal 31 Desember 2023, saldo utang As at 31 December 2023, the outstanding
bank pada Bank KEB Hana Indonesia adalah bank loan on Bank KEB Hana Indonesia is
Rpnihil. amounting to Rpnil.
b. Berdasarkan hubungan b. By relationship
2023 2022
Pihak berelasi Related parties
Rupiah 772,360 179,952 Rupiah
Mata uang asing 51,808 52,680 Foreign currencies
Total pihak berelasi 824,168 232,632 Total related parties
Pihak ketiga Third parties
Rupiah 260,142 320,207 Rupiah
Mata uang asing 29,865,298 35,101,367 Foreign currencies
Total pihak ketiga 30,125,440 35,421,574 Total third parties
30,949,608 35,654,206
Halaman - 188 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1313
Page 727
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. PINJAMAN YANG DITERIMA (lanjutan) 31. BORROWINGS (continued)
c. Tingkat suku bunga per tahun c. Annual interest rates
Dolar Amerika
Serikat//United
Rupiah States Dollar
% %
2023 7.50 - 9.50 0.90 - 6.54 2023
2022 8.00 - 9.75 0.09 - 5.49 2022
32. EFEK-EFEK SUBORDINASI 32. SUBORDINATED SECURITIES
2023 2022
Saldo/ Peringkat/ Saldo/ Peringkat/
Balance Rating *) Balance Rating *)
MTN Subordinasi,
setelah dikurangi biaya Subordinated MTN,
penerbitan yang belum diamortisasi net of unamortized issuance
sebesar nihil pada tanggal cost amounting to nil as of
31 Desember 2023 dan Rp6 31 December 2023 and Rp6
pada tanggal 31 Desember 2022 - idAA*) 99,994 idAA*) as of 31 December 2022
BNI Tier 2 Subordinated Notes
setelah dikurangi biaya Subordinated Tier 2,
penerbitan yang belum diamortisasi net of unamortized issuance
sebesar Rp2.287 pada tanggal cost amounting to Rp2,287 as of
31 Desember 2023 dan Rp3.405 31 December 2023 and Rp3,405
pada tanggal 31 Desember 2022 7,696,213 Ba2**) 7,780,345 Ba2**) as of 31 December 2022
BB***) BB***)
BNI Additional Tier 1 Capital Securities
setelah dikurangi biaya penerbitan Subordinated Additional Tier 1,
yang belum diamortisasi net of unamortized issuance
sebesar Rp5.682 pada tanggal cost amounting to Rp5,682 as of
31 Desember 2023 dan Rp7.689 31 December 2023 and Rp7,689
pada tanggal 31 Desember 2022 9,232,518 Ba3****) 9,332,811 Ba3****) as of 31 December 2022
16,928,731 17,213,150
*) Pefindo
**) Moody’s Ba2
***) Fitch BB
****) Moody’s Ba3
MTN Subordinasi I BNI tahun 2018 Subordinated MTN I BNI year 2018
Pada tanggal 8 Juni 2018, BNI telah mendapatkan On 8 June 2018, BNI obtained an effective
pernyataan efektif dari OJK melalui surat nomor S- statement from OJK through letter number S-
73/PB.31/2018 untuk menerbitkan Medium Term 73/PB.31/2018 to issue Continuous
Notes Subordinasi I BNI Tahun 2018 (“MTN Subordinated Medium Term Notes I BNI Year
Subordinasi”). Nilai MTN Subordinasi yang 2018 ("Subordinated MTN"). The value of
diterbitkan sebesar Rp100.000, jangka waktu 5 subordinated MTN issued amounted to
tahun, dengan kupon sebesar 8% per tahun yang Rp100,000 with the term of 5 years and
akan dibayarkan secara triwulanan. MTN coupon of 8% per annum to be paid quarterly.
Subordinasi BNI diterbitkan dengan penawaran BNI Subordinated MTN was issued with limited
terbatas. Pembayaran kupon pertama kepada para offering. The first coupon payment to
pemegang MTN Subordinasi telah dilakukan pada Subordinated MTN holders was made on
tanggal 10 November 2018. 10 November 2018.
Pada tanggal 31 Desember 2023 MTN Subordinasi As of 31 December 2023 Subordinated MTN
telah jatuh tempo dan dibayar lunas. MTN has matured and fully repaid The net value of
Subordinasi BNI memiliki nilai bersih sebesar Subordinated MTN BNI was Rp99,994 after
Rp99.994 setelah dikurangi biaya penerbitan yang deducting unamortized issuance cost
belum diamortisasi sebesar Rp6 pada 31 amounted Rp6 on 31 December 2022.
Desember 2022.
Halaman - 189 - Page
1314 Menduniakan Bisnis Indonesia
Page 728
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
32. EFEK-EFEK SUBORDINASI (lanjutan) 32. SUBORDINATED SECURITIES (continued)
BNI Tier 2 Subordinated Notes BNI Tier 2 Subordinated Notes
Pada tanggal 30 Maret 2021, BNI telah On 30 March 2021, BNI has issued Tier 2
menerbitkan Tier 2 Subordinated Notes (BNI Tier 2 Subordinated Notes (BNI Tier 2 Capital Bond
Capital Bond 2021) sebesar USD500 juta jangka 2021) with total nominal value of USD500 million
waktu 5 tahun, dengan kupon sebesar 3,75% per with the term of 5 years and coupon of 3.75% per
tahun yang dibayarkan setiap semester, dan annum paid on semi-annual basis, and listed in
tercatat di Singapore Exchange. Tier 2 Singapore Exchange. Tier 2 Subordinated Notes
Subordinated Notes dapat dicatat sebagai can be treated as supplementary capital
komponen modal pelengkap (Tier 2) sesuai components (Tier 2) according to the approval
persetujuan dari Otoritas Jasa Keuangan melalui from Financial Services Authority through letter
surat No. S-64/PB.31/2021 tanggal 31 Maret 2021. No-S-64/PB.31/2021 dated 31 March 2021.
Pada tanggal 31 Desember 2023, BNI Tier 2 As of 31 December 2023, the net value of BNI Tier
Capital Bond 2021 memiliki nilai bersih sebesar 2 Capital Bond 2021 was Rp7,696,213 after
Rp7.696.213 setelah dikurangi biaya penerbitan deducting unamortized issuance cost amounted
yang belum diamortisasi sebesar Rp2.287 (31 Rp2,287 (31 December 2022: Rp7,780,345).
Desember 2022: Rp7.780.345).
Penggunaan dana hasil penerbitan Tier 2 The proceeds from Tier 2 Subordinated Notes
Subordinated Notes digunakan oleh BNI untuk issuance was used by BNI to strengthen tier 2
memperkuat modal pelengkap (tier 2) dan modal capital and working capital in the context of
kerja dalam rangka pengembangan usaha business development, especially loan
terutama pemberian kredit serta peningkatan disbursement and increase in the composition of
komposisi struktur dana jangka panjang, sesuai the long-term fund structure, in accordance with
dengan Peraturan OJK No. 11/POJK.03/2016 OJK Regulation No. 11/POJK.03/2016 concerning
tentang Kewajiban Penyediaan Modal Minimum the Minimum Capital Requirement for Commercial
Bank Umum sebagaimana telah diubah dengan Banks as amended by OJK Regulation No.
Peraturan OJK No. 34/POJK.03/2016 dan 34/POJK.03/2016 and will then be used by BNI to
selanjutnya akan digunakan oleh BNI untuk support increase in productive assets.
mendukung peningkatan aset produktif.
Pada tanggal 31 Desember 2023 dan 2022, BNI As of 31 December 2023 and 2022, BNI obtained
telah memperoleh hasil pemeringkatan atas Tier 2 the rating of Tier 2 Subordinated Notes from
Subordinated Notes dari Moody’s dan Fitch dengan Moody’s and Fitch with Ba2 and BB rating,
peringkat masing-masing Ba2 dan BB. respectively.
Tier 2 Subordinated Notes ini dapat mengalami This Tier 2 Subordinated Notes can experience
write down dan ditangguhkan pembayaran pokok write down and the payment of principal and
dan bunganya apabila OJK menetapkan bahwa interest will be postponed if the OJK stipulates that
BNI berpotensi terganggu kelangsungan usahanya BNI has the potential to be subject to business
(point of non-viability) sesuai dengan peraturan continuity issues (point of non-viability) in
OJK accordance with OJK regulations No.
No. 11/POJK.03/2016 yang diubah dengan 11/POJK.03/2016 amended by OJK regulation No.
peraturan OJK No. 34/POJK.03/2016. Point of non- 34/POJK.03/2016. Point of non-viability occurs due
viability terjadi akibat bank mencapai trigger level to a bank achieving a trigger level in the capital
pada indikator permodalan yang ditetapkan OJK, indicator set by OJK, according to SEOJK No.
sesuai SEOJK 20/SEOJK.03/2016 Conversion Features into
No. 20/SEOJK.03/2016 Fitur Konversi Menjadi Common Shares or Write Down of Additional Core
Saham Biasa atau Write Down terhadap Instrumen Capital Instruments and Supplementary Capital.
Modal Inti Tambahan dan Modal Pelengkap.
Halaman - 190 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1315
Page 729
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
32. EFEK-EFEK SUBORDINASI (lanjutan) 32. SUBORDINATED SECURITIES (continued)
BNI Additional Tier 1 Capital Securities BNI Additional Tier 1 Capital Securities
Pada tanggal 24 September 2021, BNI telah On 24 September 2021, BNI has issued Additional
menerbitkan Additional Tier 1 Capital Securities Tier 1 Capital Securities (BNI Additional Tier 1
(BNI Additional Tier 1 Capital Bond 2021) sebesar Capital Bond 2021) with total nominal value of
nilai nominal USD600 juta dan tidak memiliki USD600 million perpetual non callable 5.5 years
jangka waktu, dengan opsi call 5,5 tahun, dengan and coupon of 4.30% per annum paid on semi-
kupon sebesar 4,30% per tahun yang dibayarkan annual basis, and listed in Singapore Exchange.
setiap semester, dan tercatat di Singapore Additional Tier 1 Capital Securities can be treated
Exchange. Additional Tier 1 Capital Securities as supplementary capital components (Additional
dapat dicatat sebagai komponen modal inti Tier 1) according to the approval from Financial
tambahan (Additional Tier 1) sesuai persetujuan Services Authority through letter No.S-
dari Otoritas Jasa Keuangan melalui surat No. S- 210/PB.31/2021 dated 30 September 2021.
210/PB.31/2021 tanggal 30 September 2021.
Pada tanggal 31 Desember 2023, BNI Additional As of 31 December 2023, the net value of BNI
Tier 1 Capital Bond 2021 memiliki nilai bersih Additional Tier 1 Capital Bond 2021 was
sebesar Rp9.232.518 setelah dikurangi biaya Rp9,232,518 after deducting unamortized issuance
penerbitan yang belum diamortisasi sebesar cost amounted Rp5,682
Rp5.682 (31 Desember 2022: Rp9.332.811). (31 December 2022: Rp9,332,811).
Pada tanggal 31 Desember 2023 dan 2022, BNI As of 31 December 2023 and 2022, BNI obtained
telah memperoleh hasil pemeringkatan atas the rating of Additional Tier 1 Capital Securities
Additional Tier 1 Capital Securities dari Moody’s from Moody’s with Ba3 rating.
Ba3.
Additional Tier 1 Capital Securities yang diterbitkan Additional Tier 1 Capital Securities issued has
telah mengikuti persyaratan POJK comply in accordance with OJK Regulation
11/POJK.03/2016 (Pasal 15) sehingga instrumen No. 11/POJK.03/2016 (Article 15) hence the
keuangan tersebut dapat dikategorikan sebagai financial instrument can be categorised as
Modal Inti Tambahan (Additional Tier 1). Namun, supplementary capital components (Additional Tier
terdapat klausul mandatory redemption - 1). However, there is a mandatory redemption
redemption for a capital trigger event ketika CAR clause - redemption for a capital trigger event
BNI mencapai rasio tertentu maka Bank harus when BNI's CAR reaches a certain ratio, the Bank
melakukan pelunasan terhadap sisa pokok dan shall pay off the remaining principal and interest
bunga dari AT-1. Oleh karena itu, Bank mencatat from AT-1. Therefore, the Bank recorded this BNI
BNI Additional Tier 1 Capital Securities ini sebagai Additional Tier 1 Capital Securities as a liability
instrumen liabilitas pada laporan keuangan instrument in the consolidated financial
konsolidasian. statements.
Additional Tier 1 Capital Securities ini dapat This Additional Tier 1 Capital Securities can
mengalami write down dan ditangguhkan experience write down and the payment of
pembayaran pokok dan bunganya apabila OJK principal and interest will be postponed if the OJK
menetapkan bahwa BNI berpotensi terganggu stipulates that BNI has the potential to be subject
kelangsungan usahanya (point of non-viability) to business continuity issues (point of non-viability)
sesuai dengan peraturan OJK in accordance with OJK regulations No.
No. 11/POJK.03/2016 yang diubah dengan 11/POJK.03/2016 amended by OJK regulation No.
peraturan OJK No. 34/POJK.03/2016. Point of non- 34/POJK.03/2016. Point of non-viability occurs due
viability terjadi akibat bank mencapai trigger level to a bank achieving a trigger level in the capital
pada indikator permodalan yang ditetapkan OJK, indicator set by OJK, according to SEOJK No.
sesuai SEOJK No. 20/SEOJK.03/2016 Fitur 20/SEOJK.03/2016 Conversion Features into
Konversi Menjadi Saham Biasa atau Write Down Common Shares or Write Down of Additional Core
terhadap Instrumen Modal Inti Tambahan dan Capital Instruments and Supplementary Capital.
Modal Pelengkap.
Halaman - 191 - Page
1316 Menduniakan Bisnis Indonesia
Page 730
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR CAPITAL
Modal saham Share capital
Pada tanggal-tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, BNI’s share
2022, kepemilikan modal saham BNI adalah capital ownership are as follows:
sebagai berikut:
2023
Jumlah lembar
saham
ditempatkan dan
disetor penuh/ Persentase
Number of kepemilikan (%)/
shares issued Percentage Jumlah/
Pemegang saham and fully paid of ownership (%) Amount Shareholders
Saham Seri A Dwiwarna Class A Dwiwarna share
Negara Republik Indonesia 1 - - Republic of Indonesia
Saham Seri B Class B shares
Negara Republik Indonesia 434,012,799 1.16 1,627,548 Republic of Indonesia
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 144,670,934 0.39 542,516 5% each)
Total saham Seri B 578,683,733 1.55 2,170,064 Total Class B shares
Saham Seri C Class C shares
Negara Republik Indonesia 21,944,374,950 58.90 4,114,570 Republic of Indonesia
Perseroan terbatas Limited liability company
(kepemilikan masing-masing (ownership less
dibawah 5% untuk setiap pihak) 1,668,794,017 4.48 312,899 than 5% each)
Badan usaha asing Foreign investment entities
(kepemilikan masing-masing (ownership less than
dibawah 5% untuk setiap pihak) 10,119,917,947 27.16 1,897,485 5% each)
Putrama Wahju Setyawan (Direktur) 1,686,386 0.00 316 Putrama Wahju Setyawan (Director)
Sis Apik Wijayanto (Direktur) 1,579,946 0.00 296 Sis Apik Wijayanto (Director)
Adi Sulistyowati (Direktur) 905,706 0.00 170 Adi Sulistyowati (Director)
Ronny Venir (Direktur) 1,559,656 0.00 292 Ronny Venir (Director)
Corina Leyla Karnalies (Direktur) 1,442,034 0.00 270 Corina Leyla Karnalies (Director)
Royke Tumilaar (Direktur) 1,115,346 0.00 209 Royke Tumilaar (Director)
Muhammad Iqbal (Direktur) 948,044 0.00 178 Muhammad Iqbal (Director)
Novita Widya Anggraini (Direktur) 948,044 0.00 178 Novita Widya Anggraini (Director)
Silvano Winston Rumantir (Direktur) 948,044 0.00 178 Silvano Winston Rumantir (Director)
David Pirzada (Direktur) 880,044 0.00 165 David Pirzada (Director)
Askolani (Komisaris) 809,086 0.00 152 Askolani (Commissioner)
Susyanto (Komisaris) 634,594 0.00 119 Susyanto (Commissioner)
Mucharom (Direktur) 348,008 0.00 65 Mucharom (Director)
Toto Prasetyo (Direktur) 89,856 0.00 17 Toto Prasetyo (Director)
Fadlansyah Lubis (Komisaris) 43,484 0.00 8 Fadlansyah Lubis (Commissioner)
Robertus Billitea (Komisaris) 42,400 0.00 8 Robertus Billitea(Commissioner)
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 2,931,046,990 7.87 549,571 5% each)
Total saham Seri C 36,678,114,582 98.45 6,877,146 Total Class C shares
Total 37,256,798,316 100.00 9,047,210 Total
Saham treasuri 40,514,600 7,596 Treasury shares
Halaman - 192 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1317
Page 731
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Modal saham (lanjutan) Share Capital (continued)
2022
Jumlah lembar
saham
ditempatkan dan
disetor penuh/ Persentase
Number of kepemilikan (%)/
shares issued Percentage Jumlah/
Pemegang saham and fully paid of ownership (%) Amount Shareholders
Saham Seri A Dwiwarna Class A Dwiwarna share
Negara Republik Indonesia 1 - - Republic of Indonesia
Saham Seri B Class B shares
Negara Republik Indonesia 217,006,399 1.16 1,627,548 Republic of Indonesia
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 72,335,467 0.39 542,516 5% each)
Total saham Seri B 289,341,866 1.55 2,170,064 Total Class B shares
Saham Seri C Class C shares
Negara Republik Indonesia 10,972,187,475 58.84 4,114,570 Republic of Indonesia
Perseroan terbatas Limited liability company
(kepemilikan masing-masing (ownership less
dibawah 5% untuk setiap pihak) 1,200,494,180 6.44 450,185 than 5% each)
Badan usaha asing Foreign investment entities
(kepemilikan masing-masing (ownership less than
dibawah 5% untuk setiap pihak) 4,607,036,617 24.71 1,727,639 5% each)
Adi Sulistyowati (Direktur) 641,532 0.00 241 Adi Sulistyowati (Director)
Royke Tumilaar (Direktur) 399,539 0.00 150 Royke Tumilaar (Director)
Susyanto (Komisaris) 252,817 0.00 95 Susyanto (Commissioner)
Ronny Venir (Direktur) 645,413 0.00 242 Ronny Venir (Director)
Sis Apik Wijayanto (Direktur) 655,558 0.00 246 Sis Apik Wijayanto (Director)
Putrama Wahju Setyawan (Direktur) 798,265 0.00 299 Putrama Wahju Setyawan (Direktur)
Corina Leyla Karnalies (Direktur) 565,602 0.00 212 Corina Leyla Karnalies (Director)
David Pirzada (Direktur) 305,607 0.00 115 David Pirzada (Director)
Silvano Winston Rumantir (Direktur) 339,607 0.00 127 Silvano Winston Rumantir (Director)
Mucharom (Direktur) 129,076 0.00 48 Mucharom (Director)
Muhammad Iqbal (Direktur) 339,607 0.00 127 Muhammad Iqbal (Director)
Novita Widya Anggraini (Direktur) 339,607 0.00 127 Novita Widya Anggraini (Director)
Askolani (Komisaris) 340,063 0.00 128 Askolani (Commissioner)
Masyarakat
(kepemilikan masing-masing Public (ownership less than
dibawah 5% untuk setiap pihak) 1,573,844,026 8.44 590,192 5% each)
Total saham Seri C 18,359,314,591 98.45 6,884,743 Total Class C shares
Total 18,648,656,458 100.00 9,054,807 Total
Saham Seri A Dwiwarna adalah saham yang The Class A Dwiwarna share is a share that gives
memberikan hak-hak preferen kepada the holder preferred rights to approve the
pemegangnya untuk menyetujui pengangkatan dan appointment and dismissal of Commissioners and
pemberhentian Komisaris dan Direksi, perubahan Directors, amend the Articles of Association,
Anggaran Dasar, menyetujui pembubaran dan approve the dissolution and liquidation, merger,
likuidasi, penggabungan, dan pengambil alihan BNI and takeover of BNI and all other rights of Class B
dan semua hak-hak lainnya yang dimiliki saham and Class C shares. The Class A Dwiwarna share
Seri B dan saham Seri C. Saham Seri A Dwiwarna may not be transferred to other parties.
tidak dapat dialihkan kepada pihak lain.
Saham Seri B dan Saham Seri C adalah saham Class B and Class C shares are ordinary shares
biasa atas nama yang memiliki hak yang sama. that have the same rights.
Pada tanggal 13 Agustus 2007, Pemerintah On 13 August 2007, the Government of the
Republik Indonesia, melakukan divestasi sebesar Republic of Indonesia divested 3,475,231,980
3.475.231.980 saham Seri C, mewakili 22,54% dari Class C shares, representing 22.54% of
kepemilikan di BNI melalui Penawaran Umum shareholding in BNI through a Second Initial Public
Saham Kedua. Offering (IPO).
Halaman - 193 - Page
1318 Menduniakan Bisnis Indonesia
Page 732
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Modal saham (lanjutan) Share capital (continued)
Sesuai Keterbukaan Informasi dalam upaya In accordance with the Disclosure of Information in
stabilisasi harga pasar saham di tengah kondisi relation to the stabilization of stock market price
perekonomian regional dan global yang mengalami amidst stressful and slowing regional and global
tekanan dan perlambatan, Bank telah melakukan economy, the Bank repurchased shares issued by
Pembelian Kembali Saham Perseroan yang telah the Bank listed in the Indonesia Stock Exchange
dikeluarkan dan tercatat di Bursa Efek Indonesia ("IDX"). This program is consistent with Regulation
(“BEI”). Program ini mengacu pada Peraturan OJK of Financial Services Authority ("FSA")
No. 2/POJK.04/2013 tanggal 26 Agustus 2013 No. 2/POJK.04/2013 dated 26 August 2013 on the
tentang Pembelian Kembali Saham yang Repurchase of Shares Issued by the Issuers or
Dikeluarkan oleh Emiten atau Perusahaan Publik Public Companies in Significant Fluctuating Market
dalam Kondisi Pasar yang Berfluktuasi Secara Conditions ("POJK No. 2/POJK.04/2013") and FSA
Signifikan (“POJK No. 2/POJK.04/2013”) dan Surat Circular Letter No. 3/SEOJK.04/2020 dated 9
Edaran OJK No. 3/SEOJK.04/2020 tanggal 9 Maret March 2020 on Other Conditions As Significant
2020 tentang Kondisi Lain sebagai Kondisi Pasar Fluctuating Market Conditions in the
yang Berfluktuasi Secara Signifikan dalam Implementation of Shares Buyback Issued by
Pelaksanaan Pembelian Kembali Saham yang Issuers or Public Companies.
Dikeluarkan oleh Emiten atau Perusahaan Publik.
Pembelian kembali saham Bank telah dilaksanakan The repurchase of shares was executed on
pada tanggal 22 Juli 2021 sampai dengan 22 July 2021 to 21 October 2021, consistent with
21 Oktober 2021, sesuai dengan tanggal the date of Disclosure of Information. The Bank
Keterbukaan Informasi. Bank melakukan repurchased 246,826 lots of Class C Shares, or
pembelian kembali Saham Seri C sejumlah 24,682,600 shares with an average acquisition cost
246.826 lot atau sebanyak 24.682.600 lembar amounting to Rp5,186.90 (full amount) per share.
saham dengan rata-rata biaya perolehan rata-rata
sebesar Rp5.186,90 (nilai penuh) per lembar
saham.
Pada tahun 2022, Bank melakukan alokasi saham In 2022, the Bank has allocated the treasury
treasuri senilai Rp207.475 sebagai Program shares amounting Rp207,475 as Share Ownership
Kepemilikan Saham bagi Manajemen dan Pegawai Program for Management and Bank’s Employees in
Bank dalam bentuk Saham Bonus (lihat Catatan the form of Share Bonus (refer to Note 44).
44).
Pembelian kembali saham Bank telah dilaksanakan The repurchase of shares was executed on
pada tanggal 12 Juli 2023 sampai dengan 12 July 2023 to 1 August 2023. The Bank
1 Agustus 2023. Bank melakukan pembelian repurchased 202,573 lots, or 20,257,300 shares
kembali Saham sejumlah 202.573 lot atau with an average acquisition cost amounting to
sebanyak 20.257.300 lembar saham dengan rata- Rp8,883.71 (full amount) per share.
rata biaya perolehan rata-rata sebesar Rp8.883,71
(nilai penuh) per lembar saham.
Halaman - 194 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1319
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Performa Laporan Profil
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Pemecahan nilai nominal saham BNI Stock split of BNI
Berdasarkan keputusan RUPSLB tanggal Based on the decision of the Extraordinary General
19 September 2023 yang dituangkan dalam Akta Meeting of Shareholders (RUPSLB) dated
No. 18, tanggal 19 September 2023, yang dibuat 19 September 2023, as stated in Deed No. 18
dihadapan Ashoya Ratam SH, M.kn, pemegang dated 19 September 2023, as recorded in the
saham BNI antara lain menyetujui pemecahan nilai Notarial Deed of Ashoya Ratam, SH, M.Kn., the
nominal saham (stock split) Bank dengan rasio 1:2 shareholders of BNI, among others, approved the
yang berlaku efektif pada tanggal 10 Oktober 2023. nominal value split (stock split) of the bank with a
Sehingga: ratio of 1:2, effective from 10 October 2023.
Therefore:
a. Nilai nominal per Saham Seri A Dwiwarna a. The nominal value per Series A Dwiwarna
dan Seri B dari sebesar Rp7.500 (nilai and Series B shares, originally Rp7,500 (full
penuh) menjadi Rp3.750 (nilai penuh) amount), split to Rp3,750 (full amount), with
dengan ketentuan: the following conditions:
i. 1 (satu) saham Seri A Dwiwarna tetap i. 1 (one) Series A Dwiwarna share is
dipertahankan sebagai saham Seri A retained as a full-nominal value Series
Dwiwarna milik Negara Republik A Dwiwarna share owned by the
Indonesia dengan nilai nominal sebesar Republic of Indonesia with a nominal
Rp3.750 (nilai penuh); dan value of Rp3,750 (full amount);and
ii. 1 (satu) saham Seri A Dwiwarna ii. 1 (one) Series A Dwiwarna share is
menjadi 1 (satu) saham saham Seri B converted into 1 (one) Series B share
milik Negara Republik Indonesia dengan owned by the Republic of Indonesia
nilai nominal sebesar Rp3.750 (nilai with a nominal value of Rp3,750 (full
penuh). amount).
b. Nilai nominal per Saham Seri C dari b. The nominal value per Series C share is
Rp375 (nilai penuh) menjadi Rp187,5 (nilai split from Rp375 (full amount) to Rp187.5
penuh). (full amount).
Modal ditempatkan setelah pemecahan nilai The issued capital after the nominal value split
nominal saham (stock split) berubah menjadi (stock split) changed as follows:
sebagai berikut:
a. Saham Seri A Dwiwarna - 1 lembar saham a. Series A Dwiwarna shares - 1 share
b. Saham Seri B - 578.683.733 lembar saham b. Series B shares - 578,683,733 shares
c. Saham Seri C - 36.678.114.582 lembar c. Series C shares - 36,678,114,582 shares.
saham
Halaman - 195 - Page
1320 Menduniakan Bisnis Indonesia
Page 734
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. MODAL SAHAM DAN TAMBAHAN MODAL 33. SHARE CAPITAL AND ADDITIONAL PAID-IN
DISETOR (lanjutan) CAPITAL (continued)
Tambahan modal disetor Additional paid in capital
Perubahan tambahan modal disetor adalah The movements in additional paid in capital are as
sebagai berikut: follows:
Saldo pada tanggal 1 Januari 2010 591,156 Balance as of 1 January 2010
Tambahan modal disetor akibat Penawaran
Umum Saham Terbatas I pada tahun Additional paid in capital due to Right Issue I
2000 (lihat Catatan 1c) 56,883,826 in 2000 (refer to Note 1c)
57,474,982
Pengurangan tambahan modal disetor akibat Reduction of paid in capital due to refund of excess
pengembalian dana rekapitalisasi kepada recapitalization funds to the Government
pemerintah Indonesia (lihat Catatan 1d) (581,474) of Indonesia (refer to Note 1d)
56,893,508
Dieliminasi dengan akumulasi kerugian dalam Elimination against accumulated losses in relation
rangka kuasi-reorganisasi per tanggal to the quasi-reorganization as of 30 June 2003
30 Juni 2003 (lihat Catatan 1e) (54,367,847) (refer to Note 1e)
2,525,661
Tambahan modal disetor akibat Penawaran
Umum Saham Terbatas II pada tahun Additional paid in capital due to Right Issue II
2007 (lihat Catatan 1f) 3,287,218 in 2007 (refer to Note 1f)
Biaya emisi penerbitan saham (195,280) Shares issuance cost
5,617,599
Tambahan modal disetor akibat Penawaran
Umum Saham Terbatas III pada tahun Additional paid in capital due to Right Issue III
2010 (lihat Catatan 1g) 9,196,100 in 2010 (refer to Note 1g)
Biaya emisi penerbitan saham (245,231) Shares issuance cost
14,568,468
Tambahan modal disetor akibat penyertaan Additional paid in capital due to equity
saham pada PT Bank Syariah Indonesia investment at PT Bank Syariah Indonesia Tbk
Tbk pada tahun 2021 2,441,786 in 2021
17,010,254
34. PENGGUNAAN LABA BERSIH 34. APPROPRIATION OF NET INCOME
Berdasarkan keputusan Rapat Umum Pemegang In accordance with the resolutions of the Annual
Saham Tahunan tanggal 15 Maret 2023 dan General Shareholders’ Meetings held on
15 Maret 2022, pengalokasian laba bersih masing- 15 March 2023 and 15 March 2022, the allocation
masing untuk tahun yang berakhir pada tanggal- of the net income for the years ended
tanggal 31 Desember 2022 dan 2021 adalah 31 December 2022 and 2021, respectively,are as
sebagai berikut: follows:
2022 2021
Pembagian dividen 7,324,821 2,724,629 Distribution of dividends
Saldo laba 10,987,233 8,173,889 Retained earnings
18,312,054 10,898,518
Rapat Umum Pemegang Saham telah menyetujui General Shareholders’ meeting has approved the
pembagian dividen dari laba bersih tahun 2022 dan dividend distribution of Rp7,324,821 and
2021, sebesar Rp7.324.821 pada tanggal Rp2,724,629 from the 2022 net income on
15 Maret 2023 dan Rp2.724.629 pada tanggal 15 March 2023 and 2021 net income on 15 March
15 Maret 2022. 2022.
Halaman - 196 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1321
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Performa Laporan Profil
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INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. CADANGAN UMUM DAN WAJIB 35. GENERAL AND LEGAL RESERVES
Cadangan umum dan wajib pada awalnya dibentuk The general and legal reserves were originally
dalam rangka memenuhi ketentuan Pasal 61 provided in accordance with Indonesian Limited
ayat (1) Undang-undang No. 1/1995 mengenai Liability Company Law No. 1/1995 article 61
Perseroan Terbatas (kemudian diganti dengan paragraph (1) (later superseded by Limited Liability
Undang-undang Perseroan Terbatas No. 40/2007 Company Law No. 40/2007 article 70), which
pasal 70), yang mengharuskan perusahaan requires Indonesian companies to set up a general
Indonesia untuk membuat penyisihan cadangan and legal reserve amounting to at least 20% of the
umum dan wajib sebesar sekurang-kurangnya 20% issued and paid-up share capital. This particular
dari jumlah modal yang ditempatkan dan disetor law does not regulate the period of time in relation
penuh. Undang-undang tersebut tidak mengatur to the provision of such reserves.
jangka waktu untuk pembentukan penyisihan
tersebut.
36. CADANGAN KHUSUS 36. SPECIFIC RESERVES
Cadangan khusus terdiri dari cadangan yang Specific reserves consist of reserve for investment
dibentuk dalam rangka tujuan investasi dan legal purposes and legal reserve from overseas
reserve dari cabang luar negeri. branches.
Sehubungan dengan adanya penerapan Peraturan In relation with implementation of Regulation of the
Otoritas Jasa Keuangan (POJK) Financial Services Regulatory Authority (POJK)
No. 34/POJK.03/2016 tanggal 22 September 2016 No. 34/POJK.03/2016 dated 22 September 2016
tentang Perubahan atas POJK on Amendments to POJK No. 11/POJK.03/2016
No. 11/POJK.03/2016 tentang "Kewajiban concerning "Minimum Capital Requirement for
Penyediaan Modal Minimum" yang mulai berlaku Commercial Bank" which came into force on
pada tanggal 26 September 2016 ("tanggal 26 September 2016 ("date of enactment"), to
diberlakukannya"), untuk menjaga struktur maintain its capital structure, the Bank has
permodalannya, Bank telah melakukan reklasifikasi reclassified retained earnings that has been
atas saldo laba yang sudah ditentukan appropriated (specific reserve) amounting to
penggunaannya (cadangan khusus) sebesar Rp5,613,100 and reserve of overseas branch
Rp5.613.100 dan cadangan cabang luar negeri amounting to Rp92,276 as of 31 December 2016
sebesar Rp92.276 per 31 Desember 2016, menjadi into the unappropriated retained earnings.
laba ditahan yang tidak ditentukan
penggunaannya.
Reklasifikasi atas saldo laba tersebut telah The reclassification of retained earnings has been
mendapatkan persetujuan melalui berita acara approved through Annual General Shareholders
Rapat Umum Pemegang Saham Tahunan No. 42 Meeting No. 42 dated 16 March 2017.
tanggal 16 Maret 2017.
37. PENDAPATAN BUNGA 37. INTEREST INCOME
2023 2022
Pinjaman yang diberikan 50,752,741 46,101,583 Loans
Obligasi Pemerintah 6,343,115 5,375,934 Government Bonds
Penempatan pada bank lain dan Placements with other banks and
Bank Indonesia 2,780,518 1,537,454 Bank Indonesia
Wesel ekspor dan tagihan lainnya 1,090,839 577,344 Bills and other receivables
Efek-efek 352,453 700,515 Marketable securities
Lain-lain 152,030 365,851 Others
61,471,696 54,658,681
Pada tanggal 31 Desember 2023 dan 2022, As of 31 December 2023 and 2022, include in
termasuk dalam pendapatan bunga di atas adalah interest income is income from related parties
pendapatan dari pihak berelasi terkait transaksi related to Government Bonds and SPN
Obligasi Pemerintah dan SPN masing-masing transactions amounting to Rp6,308,862 and
sebesar Rp6.308.862 dan Rp5.185.918. Rp5,185,918 respectively.
Halaman - 197 - Page
1322 Menduniakan Bisnis Indonesia
Page 736
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. BEBAN BUNGA 38. INTEREST EXPENSE
2023 2022
Deposits from customers and
Simpanan nasabah dan bank lain 16,457,684 10,725,609 other banks
Pinjaman yang diterima 2,712,942 1,278,993 Borrowings
Efek-efek yang diterbitkan 1,014,327 978,930 Securities issued
Lain-lain 11,070 354,457 Others
20,196,023 13,337,989
39. BEBAN GAJI DAN TUNJANGAN 39. SALARIES AND EMPLOYEES’ BENEFITS
EXPENSE
2023 2022
Gaji, upah dan tunjangan pajak 6,211,889 5,471,375 Salaries, wages and tax allowance
Tunjangan hari raya, kesehatan, Yearly allowance, medical,
kesejahteraan dan lainnya 3,572,066 2,971,277 welfare and others
Bonus, insentif dan tantiem 1,924,715 2,853,363 Bonus, incentives and tantiem
Pendidikan dan pelatihan 410,181 285,280 Training and development
Lainnya 714,918 874,727 Others
12,833,769 12,456,022
Jumlah gaji dan tunjangan, bonus/tantiem, imbalan Total gross salaries and allowances,
kerja jangka panjang yang dibayarkan kepada bonus/tantiem, long-term employment benefits paid
Dewan Komisaris, Direksi, Komite Audit serta to the Boards of Commissioners and Directors,
Senior Executive Vice President (SEVP), Executive Audit Committee and Senior Executive Vice
Vice President (EVP) dan Senior Vice President President (SEVP), Executive Vice President (EVP)
(SVP) masing-masing untuk periode yang berakhir and Senior Vice President (SVP) for the period
pada tanggal-tanggal 31 Desember 2023 dan 2022 ended 31 December 2023 and 2022 are as follows:
adalah sebagai berikut:
2023
Imbalan
kerja jangka
Gaji dan panjang/
tunjangan/ Long-term
Salaries and Bonus/tantiem/ employment Jumlah/
allowances Bonus/tantiem benefits Total
Dewan Komisaris 29,412 90,700 4,259 124,371 Board of Commissioners
Direksi 70,593 224,301 10,794 305,688 Board of Directors
Komite Audit 1,430 - - 1,430 Audit Committee
SEVP, EVP dan SVP 241,192 48,550 - 289,742 SEVP, EVP and SVP
342,627 363,551 15,053 721,231
Halaman - 198 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1323
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. BEBAN GAJI DAN TUNJANGAN (lanjutan) 39. SALARIES AND EMPLOYEES’ BENEFITS
EXPENSE (continued)
2022
Imbalan
kerja jangka
Gaji dan panjang/
tunjangan/ Long-term
Salaries and Bonus/tantiem/ employment Jumlah/
allowances Bonus/tantiem benefits Total
Dewan Komisaris 25,475 77,481 3,570 106,526 Board of Commissioners
Direksi 65,193 195,819 8,414 269,426 Board of Directors
Komite Audit 1,370 - - 1,370 Audit Committee
SEVP, EVP dan SVP 182,432 47,598 - 230,030 SEVP, EVP and SVP
274,470 320,898 11,984 607,352
Sesuai dengan kebijakan Bank, selain gaji, Under the Bank’s policy, in addition to salaries,
pegawai juga mendapatkan fasilitas dan tunjangan employees are entitled to allowances and benefits,
berupa Tunjangan Hari Raya (THR), fasilitas such as yearly allowance (THR), medical
kesehatan, sumbangan kematian, tunjangan cuti, reimbursements, death allowance, leave
fasilitas jabatan untuk jabatan tertentu, program allowance, functional allowance for certain levels,
pensiun untuk pegawai tetap, insentif sesuai pension plan for permanent employees, incentives
dengan kinerja Bank dan pegawai, dan manfaat based on the Bank and employees’ performance,
untuk pegawai yang berhenti bekerja sesuai and post-employment benefits in accordance with
dengan Undang-Undang Ketenagakerjaan yang prevailing Labor Law.
berlaku.
40. BEBAN UMUM DAN ADMINISTRASI 40. GENERAL AND ADMINISTRATIVE EXPENSES
2023 2022
Penyusutan (Catatan 19) 2,304,524 2,250,499 Depreciation (Note 19)
Beban tenaga alih daya 1,685,406 1,691,617 Outsourcing expenses
Komunikasi 1,506,764 1,423,098 Communications
Biaya sewa 801,699 805,738 Rental expenses
Perlengkapan kantor 798,920 713,050 Office supplies
Perbaikan dan pemeliharaan 682,779 656,062 Repairs and maintenance
Transportasi 386,900 296,351 Transportation
Listrik dan air 313,179 314,115 Electricity and water
Jasa profesional 263,534 295,100 Professional services
Penelitian dan pengembangan 124,085 68,175 Research and development
Teknologi informasi 29,318 20,741 Information technology
Beban lain-lain 296,091 257,410 Other expenses
9,193,199 8,791,956
41. IMBALAN KERJA 41. EMPLOYEE BENEFITS
2023 2022
Imbalan kerja jangka pendek 2,524,538 3,157,084 Short-term employee benefits
Imbalan pasca kerja jangka panjang Long-term employee benefits
Program pensiun manfaat pasti 1,852,727 1,398,025 Defined benefit pension plan
Imbalan pasca kerja Post employment benefits
lainnya dan imbalan and other long-term employee
kerja jangka panjang lainnya 2,628,569 2,324,859 benefits
4,481,296 3,722,884
7,005,834 6,879,968
Halaman - 199 - Page
1324 Menduniakan Bisnis Indonesia
Page 738
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program dana pensiun Bank ini dikelola oleh Dana The pension plan of the Bank is managed by Dana
Pensiun PT Bank Negara Indonesia (Persero) Tbk Pensiun PT Bank Negara Indonesia (Persero) Tbk
(“Dana Pensiun”). Kontribusi pegawai adalah (“Dana Pensiun”). The employees’ contributions
sebesar 7,5% dari penghasilan dasar pensiun are 7.5% of the employee’s pension salary-based
karyawan dan sisa jumlah yang diperlukan untuk and the remaining amounts required to fund the
mendanai program tersebut ditanggung oleh BNI. program/pension plan are contributed by BNI.
Program pensiun manfaat pasti Defined benefit pension plan
Penilaian aktuaria atas manfaat pensiun pada The actuarial calculations of pension benefits for
tahun yang berakhir tanggal year ended 31 December 2023 and 2022 are
31 Desember 2023 dan 2022, dilakukan oleh prepared by a registered independent actuarial
perusahaan konsultan aktuaria terdaftar consulting firm, PT Towers Watson Purbajaga
independen, PT Towers Watson Purbajaga dengan using the “Projected Unit Credit” method.
menggunakan metode “Projected Unit Credit”.
Rekonsiliasi status pembiayaan atas program A reconciliation of the funding status of the pension
pensiun berdasarkan laporan aktuaria tanggal plan based on the actuarial reports dated
2 Januari 2024 dan 17 Januari 2023 disajikan 2 January 2024 and dated 17 January 2023 are as
sebagai berikut: follows:
2023 2022
Nilai wajar aset dana pensiun 7,022,652 6,908,086 Fair value of pension plan assets
Nilai kini liabilitas manfaat pasti yang Present value of funded defined
didanai (8,875,379) (8,306,111) benefit obligation
Selisih kurang pendanaan (1,852,727) (1,398,025) Funding deficit
Mutasi nilai kini liabilitas manfaat pasti yang didanai The movements in the present value of funded
selama tahun berjalan adalah sebagai berikut: defined benefit obligations for the year are as
follows:
2023 2022
Pada awal periode 8,306,111 8,370,091 At beginning of the period
Biaya jasa kini 250,969 305,380 Current service cost
Biaya bunga 463,119 475,518 Interest cost
9,020,199 9,150,989
Pengukuran kembali: Remeasurements:
Keuntungan aktuarial
yang timbul dari perubahan Actuarial gains from changes
asumsi keuangan 589,020 (191,022) in financial assumption
Keuntungan aktuarial yang
timbul karena penyesuaian Actuarial gains from
atas demografik (162,935) - changes in demographic
Keuntungan aktuarial yang
timbul karena penyesuaian Actuarial gains from
atas pengalaman (26,705) (134,881) changes in experience
399,380 (325,903)
Pembayaran dari program: Payments from plan:
Iuran peserta 24,743 25,286 Employees’ contributions
Imbalan yang dibayar (568,943) (544,261) Benefits paid
(544,200) (518,975)
8,875,379 8,306,111
Halaman - 200 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1325
Page 739
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Rekonsiliasi atas perubahan aset bersih selama The reconciliation of the movements of the net
tahun yang berakhir 31 Desember 2023 dan assets during the years ended 31 December 2023
2022 yang diakui di laporan posisi keuangan dana and 2022 recognized in the pension fund’s
pensiun adalah sebagai berikut: statement of financial position is as follows:
2023 2022
Kewajiban bersih pada awal periode 1,398,025 1,583,467 Net liabilities at beginning of period
Beban tahun berjalan 250,969 305,380 Current year expenses
Kontribusi pemberi kerja (198,454) (125,065) Employer’s contributions
Jumlah yang diakui pada penghasilan Total amount recognized in other
komprehensif lain 402,187 (365,757) comprehensive income
1,852,727 1,398,025
Mutasi nilai wajar aset program untuk tahun yang The movements in the fair value of plan assets for
berakhir adalah sebagai berikut: the years ended are as follows:
2023 2022
Pada awal periode 6,908,086 6,786,624 At beginning of the period
Hasil dari aset program 463,119 475,518 Return on plan assets
(Kerugian)/keuntungan aktuarial (2,807) 39,854 Actuarial (loss)/gains
Kontribusi pemberi kerja 198,454 125,065 Employer’s contributions
Kontribusi pekerja 24,743 25,286 Employees’ contributions
Imbalan yang dibayar dan Benefits paid and administrative
beban administrasi (568,943) (544,261) expenses paid
7,022,652 6,908,086
Biaya imbalan pensiun yang dibebankan pada Pension expenses recognized in profit or loss, are
laporan laba rugi adalah sebagai berikut: as follows:
2023 2022
Biaya jasa kini 170,009 170,642 Current service cost
Biaya jasa lalu (43,152) 36,988 Past service cost
Bunga bersih 124,112 97,750 Net interest
Biaya yang dibebankan Expense recognized in
pada laporan laba rugi 250,969 305,380 profit or loss
Biaya yang dilaporkan pada Expense recognized in
laba rugi 250,969 305,380 profit or loss
Pengukuran kembali yang diakui Remeasurement effect recognized
pada penghasilan komprehensif lain 402,187 (365,757) in other comprehensive income
Biaya imbalan pasti 653,156 (60,377) Defined benefit cost
Asumsi-asumsi utama yang digunakan dalam The key assumptions used in the above calculation
perhitungan di atas adalah: are:
2023 2022
Asumsi ekonomi: Economic assumptions:
Tingkat diskonto 6.75% - 8.75% 7.25% - 8.75% Discount rate
Tingkat kenaikan gaji 7.00% 7.00% Rate of salary increases
Pendapatan dari dana pensiun Interest credited to defined
iuran pasti 5.50% 5.50% contribution fund
Tingkat kenaikan manfaat pensiun 3.00% 3.00% Pension increase rate
per tahun/annually per tahun/annually
Manfaat lain 2,500,000 2,500,000 Other benefits
Halaman - 201 - Page
1326 Menduniakan Bisnis Indonesia
Page 740
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Asumsi-asumsi utama yang digunakan dalam The key assumptions used in the above calculation
perhitungan di atas adalah: (lanjutan) are: (continued)
2023 2022
Asumsi lainnya: Other assumptions:
Usia pensiun normal 55 tahun/years 55 tahun/years Normal retirement age
Tingkat kematian Modifikasi Modifikasi Mortality rate
Tabel Mortalita Tabel Mortalita
Indonesia 2019 Indonesia 2019
(TMI2019)/ (TMI 2019)/
Adjusted Mortality Adjusted Mortality
Table Indonesia Table Indonesia
2019 (TMI2019) 2019 (TMI2019)
Tingkat cacat 10% dari tingkat/ 10% dari tingkat/ Disability rate
kematian/10% kematian/10%
from mortality rate from mortality rate
Tingkat pengunduran diri Turnover rate
Umur 20-29 4.2% 4.2% Age 20-29
Umur 30-34 2.8% 2.8% Age 30-34
Umur 35-39 3.0% 3.0% Age 35-39
Umur 40-50 1.7% 1.7% Age 40-50
Umur 51-52 1.3% 1.3% Age 51-52
Umur >52 0% 0% Age >52
Sensitivitas dari kewajiban manfaat pasti terhadap The sensitivity of defined benefit obligation to
perubahan asumsi aktuaria adalah sebagai berikut: changes in the weighted assumptions is as follows:
Dampak terhadap kewajiban manfaat pasti/
Impact on defined benefit obligation
Nilai kini kewajiban
manfaat pasti/
Perubahan asumsi/ Present value of
2023 Change in assumption benefit obligation 2023
Kenaikan/increase 1% (855,197)
Tingkat diskonto Penurunan/decrease 1% 1,028,803 Discount rate
Kenaikan/increase 1% 176,505
Tingkat kenaikan gaji Penurunan/decrease 1% (165,617) Salary increase rate
Dampak terhadap kewajiban manfaat pasti/
Impact on defined benefit obligation
Nilai kini kewajiban
manfaat pasti/
Perubahan asumsi/ Present value of
2022 Change in assumption benefit obligation 2022
Kenaikan/increase 1% (773,833)
Tingkat diskonto Penurunan/decrease 1% 925,564 Discount rate
Kenaikan/increase 1% 144,082
Tingkat kenaikan gaji Penurunan/decrease 1% (135,286) Salary increase rate
Halaman - 202 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1327
Page 741
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Analisis sensitivitas didasarkan pada perubahan The sensitivity analysis is based on a change in an
atas satu asumsi aktuarial dimana asumsi lainnya assumption while holding all other assumptions
dianggap konstan. Dalam perhitungan sensitivitas constant. When calculating the sensitivity of the
kewajiban imbalan pasti atas asumsi aktuarial defined benefit obligation to significant actuarial
utama, metode yang sama (perhitungan nilai kini assumptions the same method (present value of
kewajiban imbalan pasti dengan menggunakan the defined benefit obligation calculated with the
metode projected unit credit di akhir periode) telah projected unit credit method at the end of the
diterapkan seperti dalam penghitungan kewajiban reporting period) has been applied as when
pensiun yang diakui dalam laporan posisi calculating the pension liability recognized within
keuangan konsolidasian. the consolidated statement of financial position.
Pada tanggal 31 Desember 2023 dan 2022, aset As of 31 December 2023 and 2022, plan assets
program terdiri dari: comprise the following:
2023 2022
Obligasi pemerintah 2,042,937 1,890,122 Government bonds
Penempatan langsung 1,677,546 1,663,537 Direct participation
Obligasi 1,477,500 1,597,539 Bonds
Saham 1,027,890 1,037,753 Shares
Properti 315,597 332,755 Property
Deposito 278,222 262,929 Time deposits
Deposito on call 29,230 42,194 On call deposits
Reksa Dana 76,138 81,257 Mutual funds
Lain-lain 97,592 - Others
7,022,652 6,908,086
Investasi telah terdiversifikasi dengan baik, Investments are well-diversified, such that the
sehingga kinerja buruk satu investasi tidak akan failure of any single investment would not have a
memberikan dampak material bagi seluruh material impact to the overall group of assets. The
kelompok aset. Proporsi terbesar aset investasi largest proportion of assets are invested in debt
ditempatkan pada instrumen utang. Diyakini bahwa instruments. Debt instruments are expected to
instrumen utang memberikan imbal hasil yang contribute best yields in the long term at an
paling baik dalam jangka panjang pada tingkatan acceptable risk level. For defined benefit program,
risiko yang dapat diterima. Untuk program manfaat most of the debt instruments are Government of
pasti sebagian besar instrumen surat utang Indonesia bonds and corporate bonds.
merupakan portofolio obligasi Pemerintah Republik
Indonesia dan obligasi korporasi di Indonesia.
Hasil yang diharapkan dari aset program The expected return on plan assets is determined
ditentukan dengan mempertimbangkan imbal hasil by considering the expected returns available on
yang diharapkan atas aset yang mengacu pada the assets in accordance with the current
kebijakan investasi. Hasil investasi bunga tetap investment policy. Expected yields on fixed interest
didasarkan pada hasil pengembalian bruto pada investments are based on gross redemption yields
tanggal pelaporan. Hasil yang diharapkan dari as of the reporting date. Expected returns on equity
investasi ekuitas dan properti mencerminkan and property investments reflect long-term real
tingkat imbal hasil jangka panjang aktual yang rates of return experienced in the respective
terjadi untuk tiap-tiap pasar. markets.
Bank terekspos beberapa risiko atas program The Bank is exposed to a number of risks through
imbalan kerja seperti risiko yang terekspos pada its employee benefit plans such as the exposed
program manfaat pasti adalah adanya tingkat hasil risks in defined benefit pension plan is the lower
investasi dibawah asumsi discount rate dan return on investment compared to assumption on
kenaikan gaji aktual yang lebih besar dari asumsi. discount rate and the increase in the actual salary
Hal tersebut menimbulkan peningkatan iuran yang is higher than its assumption. These will cause an
dibayarkan kepada Dana Pensiun. increase in benefit paid to Pension Fund.
Halaman - 203 - Page
1328 Menduniakan Bisnis Indonesia
Page 742
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun manfaat pasti (lanjutan) Defined benefit pension plan (continued)
Untuk memastikan bahwa posisi investasi yang To ensure that the result of investments is
telah diatur dalam kerangka Asset Liability consistent with the Asset Liability Management
Management (ALMA), Bank melakukan (ALMA) framework, the Bank performs monitoring
pemantauan terhadap investasi atas program over the investment for the pension program (for
pensiun (baik iuran pasti maupun manfaat pasti) both defined benefit and contribution plans) and
dan memastikan tingkat investasi dimaksud performs action to ensure the return of investments
mencapai tingkat diskonto yang digunakan. Selain will meet the applicable discount rate. Apart from
itu, dilakukan implementasi kebijakan penyesuaian that, implementation of salary adjustment policy
gaji sesuai dengan asumsi yang telah digunakan has been performed in accordance to the
dalam perhitungan aktuaria untuk mengurangi assumptions used by actuarial calculation to reduce
selisih hasil perhitungan atas proyeksi imbalan the gap on the calculation of projected post-
kerja pasca kerja dengan realisasinya. employment benefits with its realization.
Rata-rata durasi kewajiban manfaat pasti pada The average duration of the defined benefit
tanggal 31 Desember 2023 adalah 9,00 tahun obligation as of 31 December 2023 is 9.00 years
(31 Desember 2022: 8,23 tahun). (31 December 2022: 8.23 years).
Analisis jatuh tempo yang diharapkan dari manfaat Expected maturity analysis of undiscounted
pensiun yang tidak terdiskonto untuk Entitas Induk pension benefit for Parent Only is as follows:
adalah sebagai berikut:
Kurang dari 2 sampai 5
1 tahun/ tahun/ Lebih dari 5
Less than a Between 2 to tahun/ Jumlah/
year 5 years Over 5 years Total
31 Desember 2023 31 December 2023
Pensiun 533,638 2,804,070 21,221,091 24,558,799 Pension
Cuti besar 106,013 629,952 2,060,639 2,796,604 Long leave
Penghargaan masa kerja 31,959 353,650 1,754,823 2,140,432 Gratuity
Total 671,610 3,787,672 25,036,553 29,495,835 Total
Kurang dari 2 sampai 5
1 tahun/ tahun/ Lebih dari 5
Less than a Between 2 to tahun/ Jumlah/
year 5 years Over 5 years Total
31 Desember 2022 31 December 2022
Pensiun 590,286 2,772,026 20,610,906 23,973,218 Pension
Cuti besar 132,582 494,061 1,874,969 2,501,612 Long leave
Penghargaan masa kerja 63,443 198,632 1,604,363 1,866,438 Gratuity
Total 786,311 3,464,719 24,090,238 28,341,268 Total
Program pensiun iuran pasti Defined contribution pension plan
Bank juga memiliki program pensiun iuran pasti, The Bank also has a defined contribution pension
untuk karyawannya yang dikelola oleh Dana plan for its employees which is managed by Dana
Pensiun Lembaga Keuangan PT Bank Negara Pensiun Lembaga Keuangan PT Bank Negara
Indonesia (Persero) Tbk, dimana kontribusi iuran Indonesia (Persero) Tbk, whereby the contribution
bank adalah sebesar 1,5% sampai dengan 6,5% of the Bank is 1.5% to 6.5% of the employees’
dari gaji karyawan sesuai jabatan karyawan, salaries according to the position of each
sedangkan kontribusi iuran karyawan adalah employee, while the contribution of employees is
sebesar 0,5% dari upah yang ditetapkan oleh Bank 0.5% of the employees’ salaries, determined by the
untuk karyawan tetap yang dipekerjakan sebelum Bank for employees hired before 1 September
tanggal 1 September 2005. Untuk karyawan tetap 2005. For employees hired after 1 September
yang dipekerjakan mulai tanggal 1 September 2005, the Bank and its employees contribute
2005, kontribusi Bank dan karyawan adalah 11.5% and 3.5%, respectively, of the employees’
masing-masing sebesar iuran 11,5% dan 3,5% dari salaries.
gaji karyawan.
Karyawan tetap yang bergabung dengan Bank Permanent employees who joined the Bank prior to
sebelum bulan September 2005, memiliki hak atas September 2005 are entitled to defined benefits
program pensiun manfaat pasti ditambah dengan pension plan plus defined contribution pension
program pensiun iuran pasti, atau imbalan kerja plan, or the benefits provided for under the Labor
yang disediakan sesuai dengan Undang-Undang Law No. 11 Tahun 2020 and its implementing
No. 11 Tahun 2020 dan peraturan penerapan regulation PP No. 35 Tahun 2021, whichever is
terkaitnya PP No. 35 Tahun 2021, mana yang lebih higher.
tinggi.
Halaman - 204 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1329
Page 743
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Program pensiun iuran pasti (lanjutan) Defined contribution pension plan (continued)
Beban pensiun iuran pasti yang telah dibebankan Defined contribution pension expense that was
pada laporan laba rugi adalah sebesar Rp246.060 charged to profit or loss amounted to Rp246,060
dan Rp223.410 masing-masing untuk periode yang and Rp223,410 for the period ended 31 December
berakhir pada tanggal 31 Desember 2023 dan 2023 and 2022, respectively.
2022.
Liabilitas atas imbalan pasca kerja meliputi uang The liability for post employment benefits consisted
jasa, uang pisah dan pesangon sesuai dengan of service payments, severance and termination
Undang-Undang Cipta Kerja No. 11/2020, PP benefits based on Undang-Undang Cipta Kerja No.
35/2021 dan kompensasi lainnya. 11/2020, PP 35/2021 and other compensations.
Imbalan kerja jangka panjang lainnya Other long-term employee benefits
Imbalan jangka panjang lainnya seperti cuti Other long-term employee benefits such as long
berimbalan jangka panjang, imbalan cacat service leave, permanent disability benefit and
permanen dan penghargaan jubilee dihitung jubilee awards are calculated using the projected
dengan menggunakan metode projected unit credit unit credit method and discounted to present value.
dan didiskontokan ke nilai kini.
Penilaian aktuarial atas imbalan kerja jangka The actuarial valuation of other long-term
panjang lainnya untuk tahun-tahun yang berakhir employee benefits for the years ended
tanggal 31 Desember 2023 dan 2022 dilakukan 31 December 2023 and 2022 were prepared by a
oleh perusahaan konsultan aktuaria terdaftar registered independent actuarial consulting firm,
independen, PT Towers Watson Purbajaga dengan PT Towers Watson Purbajaga using the “Projected
menggunakan metode “Projected Unit Credit” Unit Credit” method as stated in its reports dated 2
sebagaimana yang tercantum dalam laporan January 2024 and 17 January 2023, respectively.
masing-masing pada tanggal 2 Januari 2024 dan
17 Januari 2023.
Perubahan liabilitas imbalan kerja yang diakui Bank The movements of the employee benefits liability
pada laporan posisi keuangan konsolidasian recognized by the Bank in the consolidated
adalah sebagai berikut: statement of financial position are as follows:
2023 2022
Liabilitas bersih pada awal periode 2,324,859 2,325,272 Net liability at the beginning of the period
Dampak akuisisi - 66,930 Impact of acquisition
Expense recognized during
Biaya selama tahun berjalan 600,541 360,615 the current year
Penyesuaian atas perubahan metode Adjustment due to change in
atribusi - laba rugi - (309,394) benefit attribution method
Jumlah yang diakui pada penghasilan Total amount recognized in other
komprehensif lain 112,469 89,867 comprehensive income
Penyesuaian atas perubahan metode Adjustment due to change in
atribusi - (3,227) benefit attribution method
Pembayaran imbalan (409,300) (205,204) Actual benefit payments
2,628,569 2,324,859
Biaya imbalan kerja yang dibebankan Bank pada Employee benefits expense recognized by Bank in
laporan laba rugi: profit or loss:
2023 2022
Biaya jasa kini 358,023 226,616 Current service cost
Biaya bunga 155,674 160,191 Interest cost
Keuntungan aktuaria Net actuarial gain
periode berjalan - bersih 86,844 (26,192) recognized in current period
Penyesuaian atas perubahan Adjustment due to change in benefit
metode atribusi - (309,394) attribution period
Biaya yang dibebankan pada Expense recognized in
laba rugi 600,541 51,221 profit or loss
Halaman - 205 - Page
1330 Menduniakan Bisnis Indonesia
Page 744
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Imbalan pasca kerja lainnya dan imbalan kerja Post employment benefits and other long-term
jangka panjang lainnya (lanjutan) employee benefits (continued)
Biaya imbalan kerja yang dibebankan Bank pada Employee benefits expense recognized by Bank in
laporan laba rugi: (lanjutan) profit or loss: (continued)
2023 2022
Biaya imbalan pasti yang diakui pada Defined benefit cost recognized in
laba rugi 600,541 51,221 profit or loss
Pengukuran kembali yang diakui pada Remeasurement effect recognized
penghasilan komprehensif lainnya 112,469 89,867 in other comprehensive income
Penyesuaian atas perubahan Adjustment due to change in benefit
metode atribusi - (3,227) attribution period
Biaya imbalan pasti 713,010 137,861 Defined benefit cost
Asumsi-asumsi utama yang digunakan dalam The key assumptions used in the above calculation
perhitungan di atas adalah: are:
2023 2022
Asumsi ekonomi: Economic assumptions:
Tingkat diskonto per tahun 6.75% 7.25% Annual discount rate
Tingkat kenaikan gaji 7.00% 7.00% Rate of salary increases
Pendapatan dari dana pensiun Interest credited to defined
iuran pasti 5.50% 6.00% contribution fund
Asumsi lainnya: Other assumptions:
Usia pensiun normal 55 tahun/years 55 tahun/years Normal retirement age
Tingkat kematian Modifikasi Modifikasi Mortality rate
Tabel Mortalita Tabel Mortalita
Indonesia 2019 Indonesia 2019
(TMI2019)/ (TMI 2019)/
Adjusted Mortality Adjusted Mortality
Table Indonesia Table Indonesia
2019 (TMI2019) 2019 (TMI2019)
Tingkat cacat 10% dari tingkat/ 10% dari tingkat/ Disability rate
kematian/10% kematian/10%
from mortality rate from mortality rate
Tingkat pengunduran diri Turnover rate
Umur 20-29 4.2% 4.2% Age 20-29
Umur 30-34 2.8% 2.8% Age 30-34
Umur 35-39 3.0% 3.0% Age 35-39
Umur 40-50 1.7% 1.7% Age 40-50
Umur 51-52 1.3% 1.3% Age 51-52
Umur >52 0% 0% Age >52
Sensitivitas dari kewajiban imbalan pasca kerja The sensitivity of other post benefit obligation to
lainnya terhadap perubahan asumsi aktuaria changes in the actuarial assumptions is as follows:
adalah sebagai berikut:
Dampak
imbalan kerja jangka panjang lainnya/
Impact on
other long-term employee benefits
Nilai kini kewajiban
imbalan kerja/
Perubahan Asumsi/ Present value of Biaya jasa kini/
2023 Change in Assumption benefit obligation Current service cost 2023
Kenaikan/increase 1% (145,466) (5,338)
Tingkat diskonto Penurunan/decrease 1% 163,528 6,074 Discount rate
Kenaikan/increase 1% 228,078 8,466
Tingkat kenaikan gaji Penurunan/decrease 1% (191,423) (6,789) Salary increase rate
Halaman - 206 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1331
Page 745
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. IMBALAN KERJA (lanjutan) 41. EMPLOYEE BENEFITS (continued)
Imbalan pasca kerja lainnya dan imbalan kerja Post employment benefits and other long-term
jangka panjang lainnya (lanjutan) employee benefits (continued)
Dampak
imbalan kerja jangka panjang lainnya/
Impact on
other long-term employee benefits
Nilai kini kewajiban
imbalan kerja/
Perubahan Asumsi/ Present value of Biaya jasa kini/
2022 Change in Assumption benefit obligation Current service cost 2022
Kenaikan/increase 1% (122,534) (2,672)
Tingkat diskonto Penurunan/decrease 1% 137,592 7,150 Discount rate
Kenaikan/increase 1% 195,354 9,251
Tingkat kenaikan gaji Penurunan/decrease 1% (164,373) (3,956) Salary increase rate
Analisis sensitivitas didasarkan pada perubahan The sensitivity analysis is based on a change in an
atas satu asumsi aktuarial dimana asumsi lainnya actuarial assumption while holding all other
dianggap konstan. Dalam perhitungan sensitivitas assumptions constant. When calculating the
kewajiban imbalan pasti atas asumsi aktuarial sensitivity of the defined benefit obligation to
utama, metode yang sama (perhitungan nilai kini significant actuarial assumptions, the same method
kewajiban imbalan pasti dengan menggunakan (present value of the defined benefit obligation
metode projected unit credit di akhir periode calculated with the projected unit credit method at
pelaporan) telah diterapkan seperti dalam the end of the reporting period) has been applied
penghitungan kewajiban pensiun yang diakui as when calculating the pension liability recognized
dalam laporan posisi keuangan konsolidasian. within the consolidated statement of financial
position.
42. LABA PER SAHAM DASAR/DILUSIAN 42. BASIC/DILUTED EARNINGS PER SHARE
DIATRIBUSIKAN KEPADA PEMILIK ENTITAS ATTRIBUTABLE TO EQUITY HOLDERS OF THE
INDUK PARENT ENTITY
Laba tahun berjalan per saham dasar dihitung Basic earnings per share is computed by dividing
dengan membagi laba tahun berjalan diatribusikan income for the year attributable to owners of the
kepada pemilik entitas induk dengan rata-rata parent entity by the weighted average number of
tertimbang jumlah lembar saham biasa yang outstanding common shares during the related
beredar pada tahun bersangkutan. year.
2023 2022
Laba tahun berjalan yang dapat
diatribusikan kepada Income for the year attributable
pemilik entitas induk 20,909,476 18,312,054 to owners of the parent entity
Rata-rata tertimbang jumlah lembar Weighted average number
saham biasa yang beredar of outstanding ordinary shares
(dalam nilai penuh) 37,256,798,316 18,638,372,041 (in full amount)
Laba per saham dasar Basic earnings per
diatribusikan kepada share attributable to equity holders
pemilik entitas induk of the parent entity
(dalam Rupiah penuh) 561 983 (in full Rupiah amount)
Bank dan Entitas Anak tidak memiliki potensi Bank and Subsidiaries have no dilutive potential
saham yang bersifat dilutif. shares.
Halaman - 207 - Page
1332 Menduniakan Bisnis Indonesia
Page 746
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
43. KOMBINASI BISNIS 43. BUSINESS COMBINATION
Pada bulan Mei 2022, Grup mengakuisisi 63,92% In May 2022, the Group acquired 63.92% of the
saham PT Bank Hibank Indonesia (“Bank Hibank") shares of PT Bank Hibank Indonesia (“Bank
dengan total harga perolehan adalah sebesar Hibank”) with a total cost of Rp3,500,000. Bank
Rp3.500.000. Bank Hibank merupakan sebuah Hibank is a commercial banking. Bank’s Hibank
Bank yang bergerak di bidang perbankan plans to develop business in digital banking, and
komersial. Bank Hibank merencanakan untuk conduct alliances and business synergise with the
mengembangkan bisnis Bank Hibank dalam Group’s business activities.
perbankan digital, dan akan melakukan aliansi
serta sinergi bisnis dengan kegiatan usaha Grup.
Anggaran Dasar Bank Hibank telah mengalami Bank Hibank’s Articles of Association has been
beberapa kali perubahan. Perubahan terakhir amended several times. The latest amendment of
Anggaran Dasar PT Bank Hibank dilakukan antara PT Bank Hibank’s Articles of Association was
lain tentang perubahan penamaan perseroan made regarding change its name to PT Bank
menjadi PT Bank Hibank Indonesia sesuai dengan Hibank Indonesia based on Notarial Deed No. 42
Akta Notaris No. 42 tanggal 11 April 2023 dari Jose dated 11 April 2023 of Notary Jose Dima Satria,
Dima Satria, SH., M.KN. dan telah mendapat SH., M.KN. and has been approved by the
persetujuan dari Menteri Hukum dan Hak Asasi Minister of Laws and Human Rights of the
Manusia Republik Indonesia, dengan Surat Republic of Indonesia, in its Decision Letter No.
Keputusan No. AHU-0022392.AH.01.02 tanggal 14 AHU-0022392.AH.01.02 dated 14 April 2023.
April 2023.
Tabel berikut ini merupakan rekonsiliasi arus kas The following table is the reconciliation of cash
yang dibayarkan dan diperoleh dalam transaksi flow payment and received from the acquisition of
akuisisi Bank Hibank (sebelumnya Bank Mayora): Bank Hibank (formerly Bank Mayora):
18 Mei/
May 2022
Imbalan kas yang dibayar 3,500,000 Cash consideration paid
Penempatan pada bank lain dan Bank Indonesia Placements with other banks and Bank Indonesia
- Kas (48,271) Cash -
- Penempatan pada bank lain dan Bank Indonesia (6,780,426) Placements with other banks and Bank Indonesia -
(3,328,697)
Imbalan, jumlah aset yang diperoleh, dan liabilitas Consideration, total acquired assets and liabilities
yang diambil alih, dan goodwill terkait pada tanggal assumed and the related goodwill at the
akuisisi menggunakan jumlah sementara adalah acquisition date under the provisional amounts
sebagai berikut: were as follows:
18 Mei/
May 2022
Imbalan kas yang dibayar 3,500,000 Cash consideration paid
Nilai wajar dari aset teridentifikasi yang Fair value of identifiable assets
diperoleh dan liabilitas yang diambil alih (2,742,430) acquired and liabilities assumed
Penyesuaian: Adjustments
- Merek dagang (11,298) Trademarks -
- Hubungan pelanggan (18,486) Customer relationships -
Goodwill 727,786 Goodwill
Untuk mendapatkan substansi transaksi In order to gain the substance of the transaction
berdasarkan PSAK 22 “Kombinasi Bisnis”, nilai based on PSAK 22 “Business Combinations”, fair
wajar merek dagang, dan hubungan pelanggan value of trademarks and customer relationships
diukur berdasarkan penilaian yang dilakukan oleh were measured based on the valuation performed
penilai independen. by the independent valuer.
Halaman - 208 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1333
Page 747
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
43. KOMBINASI BISNIS (lanjutan) 43. BUSINESS COMBINATION (continued)
Tabel berikut ini merangkum nilai wajar yang The following table summarises the fair value of the
diperoleh dan liabilitas yang diambil alih pada assets acquired and liability assumed recognized
tanggal akuisisi: at the acquisition date:
18 Mei/
May 2022
ASET ASSETS
Kas 48,271 Cash
Penempatan pada bank lain dan Bank Indonesia 6,780,426 Placements with other banks and Bank Indonesia
Efek-efek 975,069 Marketable securities
Efek-efek yang dibeli dengan janji dijual kembali 1,530,760 Securities purchased under agreements to resell
Tagihan akseptasi 81,471 Acceptance receivables
Pinjaman yang diberikan - bersih 3,036,398 Loans - net
Aset tetap dan aset hak guna - bersih 104,476 Fixed assets and right-of-use assets - net
Beban dibayar dimuka 17,531 Prepaid expenses
Aset lain-lain - bersih 128,118 Other assets - net
Jumlah aset 12,702,520 Total assets
LIABILITAS LIABILITIES
Liabilitas segera (12,535) Obligations due immediately
Simpanan nasabah (8,090,651) Deposits from customers
Simpanan dari bank lain (101,215) Deposits from other banks
Liabilitas akseptasi (81,875) Acceptance liabilities
Utang pajak (4,869) Taxes payable
Beban bunga (9,541) Accrued interest
Imbalan kerja (58,154) Employee benefits
Pinjaman yang diterima (2,858) Borrowings
Liabilitas pajak tangguhan (379) Deferred tax liabilities
Liabilitas lain-lain (50,111) Other liabilities
Jumlah liabilitas (8,412,188) Total liabilities
Jumlah aset teridentifikasi neto 4,290,332 Total identifiable net assets
Kepentingan non-pengendali (1,547,902) Non-controlling interest
Merek dagang (Catatan 20) 11,298 Trademarks (Note 20)
Hubungan pelanggan (Catatan 20) 18,486 Customer relationships (Note 20)
Goodwill (Catatan 20) 727,786 Goodwill (Note 20)
Imbalan kas yang dibayar 3,500,000 Cash consideration paid
Biaya yang terkait dengan akuisisi sebesar Rp882 Acquisition-related costs of Rp882 have been
telah dibebankan pada beban administrasi pada charged to administrative expenses in the profit
laporan laba rugi untuk tahun yang berakhir pada or loss for the year ended 31 December 2022.
31 Desember 2022.
Pendapatan Bank Hibank yang termasuk di dalam The revenue included in the profit or loss since
laporan laba rugi sejak 18 Mei 2022 sebesar 18 May 2022 contributed by Bank Hibank was
Rp40.842. Hibank juga memberikan kontribusi laba Rp40,842. Hibank also contributed a profit of
sebesar Rp26.107 selama periode yang sama. Rp26,107 over the same period.
Jika Bank Hibank dikonsolidasi sejak 1 Januari Had Bank Hibank been consolidated from 1
2022, maka laba rugi laporan keuangan untuk tahun January 2022, the profit or loss of the
yang berakhir 31 Desember 2022 akan consolidated financial statements for the year
menunjukkan tambahan pendapatan sebesar ended 31 December 2022 would have shown
Rp60.340 dan jumlah laba sebesar Rp38.570. revenue increase of Rp60,340 and total profit of
Rp38,570.
Pada tanggal 31 Desember 2023, Manajemen As of 31 December 2023, Management believes
berpendapat tidak terdapat indikasi penurunan nilai that there is no indication of impairment of
terhadap goodwill dari transaksi akuisisi Bank goodwill from the acquisition transaction of Bank
Hibank. Hibank.
Halaman - 209 - Page
1334 Menduniakan Bisnis Indonesia
Page 748
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. PEMBAYARAN BERBASIS SAHAM 44. SHARE-BASED PAYMENT
Berdasarkan Keputusan Rapat Umum Pemegang Based on the decision of the BNI’s Shareholders
Saham (RUPS) Tahunan BNI tanggal 29 Maret Annual General Meeting held on 29 March 2021,
2021 yang diaktakan dengan akta No. 14, yang notarized by deed No. 14, made before Notary
dibuat dihadapan Notaris Fathiah Helmi, S.H., Fathiah Helmi, S.H., on the same date, the
dengan tanggal yang sama, RUPS telah shareholders approved the granting of authority
menyetujui untuk mengalihkan secara keseluruhan and approved to transfer all of the shares from the
saham hasil pembelian kembali (buyback) tahun 2020 buyback that has been registered as
2020 yang disimpan sebagai saham treasuri treasury shares of 19,579,700 for the purpose of
sebanyak 19.579.700 saham dalam rangka the Employee Shares Ownership Program and the
Program Kepemilikan Saham oleh Pegawai dan Board of Directors and the Board of
Program Kepemilikan Saham oleh Direksi dan Commissioners share ownership program.
Dewan Komisaris.
Selanjutnya, berdasarkan Surat Kementerian Furthermore, according to the Letter of the Ministry
Badan Usaha Milik Negara (KBUMN) No. SR- of State-Owned Enterprises (KBUMN) No. SR-
33/Wk2.MBU.A/10/2021 tanggal 1 Oktober 2021, 33/Wk2.MBU.A/10/2021 dated 1 October 2021, the
Menteri Negara BUMN telah menetapkan besarnya Minister of State-Owned Enterprises has
Jumlah Tantiem untuk Direksi dan Dewan determined the amount of Tantiem for the Board of
Komisaris atas kinerja Tahun Buku 2020. Directors and Board of Commissioners for the
Menindaklanjuti hal tersebut, dengan performance of Fiscal Year 2020. Following up on
memperhatikan ketentuan POJK this, taking into account to POJK No.45/POJK
No.45/POJK.03/2015 tentang Penerapan Tata 03/2015 concerning the Implementation of Good
Kelola Dalam Pemberian Remunerasi Bagi Bank Corporate Governance in Providing Remuneration
Umum dan berdasarkan keputusan manajemen for Commercial Banks and based on
bahwa 20% dari jumlah Tantiem dibayarkan management’s decision that 20% of the amount of
sebagai remunerasi yang harus ditangguhkan dan Tantiem is paid as remuneration which must be
dibayarkan dalam bentuk saham untuk Direksi dan deferred and paid in the form of shares for Board of
Dewan Komisaris non Independen, serta dalam Directors and non Independent Board of
bentuk deposito bagi Komisaris Independen. Commissioners, as well as in the form of
deposits for Independent Commissioners.
Bank telah memberikan saham sebagaimana The Bank has granted 5,724,673 shares as
disebutkan di atas pada tanggal 30 Desember mentioned above on 30 December 2021 with the
2021 sebanyak 5.724.673 lembar saham dengan opening lock-up period and the distribution are as
pembukaan periode lock-up beserta pembagiannya follows:
sebagai berikut:
1. Periode lock-up tahap I pada tanggal 5 Juni 1. First phase of the lock-up period on 5 June
2022 dengan jumlah saham sebesar 2022 with a total of 1,642,746 shares;
1.642.746 lembar saham;
2. Periode lock-up tahap II pada tanggal 5 Juni 2. Lock-up period phase II on 5 June 2023 with a
2023 dengan jumlah saham sebesar total of 1,642,738 shares;
1.642.738 lembar saham;
3. Periode lock-up tahap III pada tanggal 5 Juni 3. Lock-up period phase III on 5 June 2024 with a
2024 dengan jumlah saham sebesar total of 1,642,726 shares, and;
1.642.726 lembar saham; dan
4. Periode lock-up tahap IV pada tanggal 5 Juni 4. Lock-up period phase IV on 5 June 2025 with
2025 dengan jumlah saham sebesar 796.463 a total of 796,463 shares.
lembar saham.
Saham diberikan kepada Direksi dan Dewan Shares are granted to Board of Directors and
Komisaris tertentu berdasarkan pada pencapaian Board of Commissioners based on Bank’s
performa kinerja Bank. Harga eksekusi yang performance target achievement. The exercise
diberikan sama dengan harga pasar pada tanggal price of the granted options is equal to the market
pemberian yaitu sebesar Rp6.750 (nilai penuh). price at the grant date amounting to Rp6,750 (full
amount).
Halaman - 210 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1335
Page 749
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. PEMBAYARAN BERBASIS SAHAM (lanjutan) 44. SHARE-BASED PAYMENT (continued)
Selain itu, berdasarkan Keputusan Rapat Umum Other than that, based on the decision of the BNI’s
Pemegang Saham (RUPS) Tahunan BNI tanggal 15 Shareholders Annual General Meeting held on 15
Maret 2022 yang diaktakan dengan akta No. 22, March 2022, notarized by deed No. 22, made
yang dibuat dihadapan Notaris Fathiah Helmi, S.H., before Notary Fathiah Helmi, S.H., on the same
dengan tanggal yang sama, RUPS telah menyetujui date, the shareholders approved the granting of
untuk mengalihkan secara keseluruhan saham hasil authority and approved to transfer all of the shares
pembelian kembali (buyback) tahun 2021 yang from the 2021 buyback that has been registered as
disimpan sebagai saham treasuri sebanyak treasury shares of 24,682,600 for the purpose of
24.682.600 saham dalam rangka Program the Employee Shares Ownership Program and the
Kepemilikan Saham oleh Pegawai dan Program Board of Directors and the Board of
Kepemilikan Saham oleh Direksi dan Dewan Commissioners share ownership program.
Komisaris.
Selanjutnya, berdasarkan Surat Kementerian Badan Furthermore, according to the Letter of the Ministry
Usaha Milik Negara (KBUMN) No. SR- of State-Owned Enterprises (KBUMN) No. SR-
23/Wk2.MBU.A/07/2022 tanggal 25 Juli 2022, 23/Wk2.MBU.A/07/2022 dated 25 July 2022, the
Menteri Negara BUMN telah menetapkan besarnya Minister of State-Owned Enterprises has
Jumlah Tantiem untuk Direksi dan Dewan Komisaris determined the amount of Tantiem for the Board of
atas kinerja Tahun Buku 2021. Menindaklanjuti hal Directors and Board of Commissioners for the
tersebut, dengan memperhatikan ketentuan POJK performance of Fiscal Year 2021. Following up on
No.45/POJK.03/2015 tentang Penerapan Tata this, taking into account to POJK No.45/POJK
Kelola Dalam Pemberian Remunerasi Bagi Bank 03/2015 concerning the Implementation of Good
Umum dan berdasarkan keputusan manajemen Corporate Governance in Providing Remuneration
bahwa 10% dari jumlah Tantiem dibayarkan sebagai for Commercial Banks and based on
remunerasi yang harus ditangguhkan dan management’s decision that 10% of the amount of
dibayarkan dalam bentuk saham untuk Direksi dan Tantiem is paid as remuneration which must be
Dewan Komisaris Non Independen, serta dalam deferred and paid in the form of shares for Board of
bentuk deposito bagi Komisaris Independen. Directors and non Independent Board of
Commissioners, as well as in the form of deposits
for Independent Commissioners.
Bank telah memberikan saham sebagaimana The Bank has granted 3,001,097 shares as
disebutkan di atas pada tanggal 29 Juli 2022 mentioned above on 29 July 2022 with the opening
sebanyak 3.001.097 lembar saham dengan lock-up period and the distribution are as follows:
pembukaan periode lock-up beserta pembagiannya
sebagai berikut:
1. Periode lock-up tahap I pada tanggal 5 Juni 1. First phase of the lock-up period on 5 June
2023 dengan jumlah saham sebesar 922.460 2023 with a total of 922,460 shares;
lembar saham;
2. Periode lock-up tahap II pada tanggal 5 Juni 2. Lock-up period phase II on 5 June 2024 with a
2024 dengan jumlah saham sebesar 1.039.325 total of 1,039,325 shares; and
lembar saham; dan
3. Periode lock-up tahap III pada tanggal 5 Juni 3. Lock-up period phase III on 5 June 2025 with a
2025 dengan jumlah saham sebesar 1.039.312 total of 1,039,312 shares.
lembar saham.
Saham diberikan kepada Direksi, Dewan Komisaris Shares are granted to Board of Directors, Board of
dan karyawan tertentu tersebut berdasarkan pada Commissioners and several employee based on
pencapaian performa kinerja Bank. Harga eksekusi Bank’s performance target achievement. The
yang diberikan sama dengan harga pasar pada exercise price of the granted options is equal to the
tanggal pemberian yaitu sebesar Rp7.850 (nilai market price at the grant date amounting to
penuh). Rp7,850 (full amount).
Halaman - 211 - Page
1336 Menduniakan Bisnis Indonesia
Page 750
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. PEMBAYARAN BERBASIS SAHAM (lanjutan) 44. SHARE-BASED PAYMENT (continued)
Program Employee Stock Allocation (“ESA”) Employee Stock Allocation (“ESA”) Program
Berdasarkan Keputusan Rapat Umum Pemegang Based on the decision of the BNI’s Shareholders
Saham (RUPS) Tahunan BNI tanggal 15 Maret Annual General Meeting held on 15 March 2022,
2022 yang diaktakan dengan akta No. 22, yang notarized by deed No. 22, made before Notary
dibuat dihadapan Notaris Fathiah Helmi, S.H., Fathiah Helmi, S.H., on the same date, the
dengan tanggal yang sama, RUPS telah shareholders approved the granting of authority
menyetujui untuk mengalihkan secara keseluruhan and approved to transfer all of the shares from the
saham hasil pembelian kembali (buyback) tahun 2021 buyback that has been registered as treasury
2021 yang disimpan sebagai saham treasuri shares of 24,682,600 for the purpose of the
sebanyak 24.682.600 saham dalam rangka Employee Shares Ownership Program and the
Program Kepemilikan Saham oleh Pegawai dan Board of Directors and the Board of
Program Kepemilikan Saham oleh Direksi dan Commissioners Shares Ownership program.
Dewan Komisaris. Menyetujui memberikan kuasa Approved and grant power and authority to
dan wewenang pelaksanaan Program Kepemilikan implement the Share Ownership Program for
Saham bagi Pegawai dan/atau Program Employees and/or Share Ownership Program for
Kepemilikan Saham bagi Direksi dan Dewan the Board of Directors and the Board of
Komisaris baik bersumber dari saham treasuri Commissioners, whether sourced from treasury
maupun sumber lainnya. shares or other source.
Bank telah memberikan saham sebagaimana The Bank has granted shares as mentioned above
disebutkan di atas pada tanggal 2 Juni 2022 on 2 June 2022 as many as 67,795,400 shares
sebanyak 67.795.400 lembar saham yang with the opening lock-up period and the distribution
mempunyai pembukaan periode lock-up dengan are as follows:
tahapan sebagai berikut:
1. Pembukaan periode lock-up tahap I pada 1. First phase of the lock-up period on 2 June
tanggal 2 Juni 2023 dengan jumlah saham 2023 with a total of 47,938,100 shares;
sebesar 47.938.100 lembar saham,
2. Pembukaan periode lock-up tahap II pada 2. Lock-up period phase II on 2 June 2024 with a
tanggal 2 Juni 2024 dengan jumlah saham total of 10,854,800 shares; and
sebesar 10.854.800 lembar saham, dan
3. Pembukaan periode lock-up tahap III pada ϯ͘ Lock-up period phase III on 2 June 2025 with
tanggal 2 Juni 2025 dengan jumlah saham a total of 9,002,500 shares͘
sebesar 9.002.500 lembar saham.
Saham diberikan kepada direksi dan karyawan Shares are granted to directors and to selected
tertentu berdasarkan pada pencapaian performa employees based on Bank’s performance target
kinerja Bank. Harga eksekusi yang diberikan sama achievement. The exercise price of the granted
dengan harga pasar pada tanggal pemberian yaitu options is equal to the market price at the grant
sebesar Rp8.850 (nilai penuh). date amounting to Rp8,850 (full amount).
Pada tanggal 29 Desember 2022, Bank On 29 December 2022, The Bank has granted
memberikan saham sebanyak 10.355.756 lembar shares as many as 10,355,756 shares with the
saham yang mempunyai pembukaan periode lock- opening lock-up period and the distribution are as
up dengan tahapan sebagai berikut: follows:
1. Pembukaan periode lock-up tahap I pada 1. First phase of the lock-up period on 2 June
tanggal 2 Juni 2023 dengan jumlah saham 2023 with a total of 7,975,689 shares;
sebesar 7.975.689 lembar saham,
2. Pembukaan periode lock-up tahap II pada 2. Lock-up period phase II on 2 June 2024 with a
tanggal 2 Juni 2024 dengan jumlah saham total of 622,400 shares;
sebesar 622.400 lembar saham,
3. Pembukaan periode lock-up tahap III pada 3. Lock-up period phase III on 2 June 2025 with
tanggal 2 Juni 2025 dengan jumlah saham a total of 1,551,800 shares.
sebesar 1.551.800 lembar saham,
4. Pembukaan periode lock-up tahap I pada 4. First phase of the lock-up period on 29 March
tanggal 29 Maret 2023 dengan jumlah saham 2023 with a total of 102,933 shares;
sebesar 102.933 lembar saham,
Halaman - 212 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1337
Page 751
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
44. PEMBAYARAN BERBASIS SAHAM (lanjutan) 44. SHARE-BASED PAYMENT (continued)
Program Employee Stock Allocation (“ESA”) Employee Stock Allocation (“ESA”) Program
(lanjutan) (continued)
Pada tanggal 29 Desember 2022, Bank On 29 December 2022, The Bank has granted
memberikan saham sebanyak 10.355.756 lembar shares as many as 10,355,756 shares with the
saham yang mempunyai pembukaan periode lock- opening lock-up period and the distribution are as
up dengan tahapan sebagai berikut: (lanjutan) follows: (continued)
5. Pembukaan periode lock-up tahap II pada 5. Lock-up period phase II on 1 April 2024 with a
tanggal 1 April 2024 dengan jumlah saham total of 51,467 shares; and
sebesar 51.467 lembar saham,
6. Pembukaan periode lock-up tahap III pada 6. Lock-up period phase III on 1 April 2025 with a
tanggal 1 April 2025 dengan jumlah saham total of 51,467 shares.
sebesar 51.467 lembar saham,
Harga eksekusi yang diberikan sama dengan harga The exercise price of the granted options is equal
pasar pada tanggal pemberian yaitu sebesar to the market price at the grant date amounting to
Rp9.225 (nilai penuh). Rp9,225 (full amount).
45. KOMITMEN DAN KONTINJENSI 45. COMMITMENTS AND CONTINGENCIES
2023 2022
Tagihan komitmen Commitment receivables
Pembelian berjangka mata uang asing Unsettled purchased of foreign
yang belum diselesaikan 95,742,672 95,552,866 currency futures
Lain-lain 83,611 84,537 Others
95,826,283 95,637,403
Liabilitas komitmen Commitment payables
Penjualan berjangka mata uang asing Sales of foreign currency
yang belum diselesaikan 95,576,152 96,358,325 futures unresolved
Fasilitas kredit kepada debitur
yang belum digunakan 55,883,261 57,335,014 Unused loan facilities
Irrevocable letters of credit Outstanding irrevocable
yang masih berjalan 16,854,306 16,074,195 letters of credit
Lainnya 83,611 84,537 Others
168,397,330 169,852,071
Tagihan kontinjensi Contingent receivables
Garansi bank yang diterima 23,425,868 20,690,817 Bank guarantees received
Pendapatan bunga dalam Interest receivable on non
penyelesaian 12,030,214 11,673,005 performing assets
Lainnya 458,646 381,937 Others
35,914,728 32,745,759
Halaman - 213 - Page
1338 Menduniakan Bisnis Indonesia
Page 752
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. KOMITMEN DAN KONTINJENSI (lanjutan) 45. COMMITMENTS AND CONTINGENCIES
(continued)
2023 2022
Liabilitas kontinjensi Contingent payables
Garansi yang diterbitkan dalam bentuk: Guarantees issued in the form of:
Performance bonds 29,116,032 26,926,986 Performance bonds
Standby letters of credit 15,062,455 12,868,214 Standby letters of credit
Advance payment bonds 11,950,470 10,809,246 Advance payment bonds
Bid bonds 1,182,756 2,092,562 Bid bonds
Garansi bank lainnya 9,465,418 10,411,960 Other bank guarantees
Lainnya 2,000,569 570,463 Others
68,777,700 63,679,431
Transaksi komitmen dan kontinjensi yang terjadi Commitments and contingent transactions in the
dalam kegiatan normal Bank yang mempunyai normal course of the Bank’s activities that have
risiko kredit adalah sebagai berikut: credit risk are as follows:
2023 2022
Garansi bank yang diterbitkan Bank guarantees issued
Pihak berelasi (Catatan 46r) 22,324,075 22,335,790 Related parties (Note 46r)
Pihak ketiga 44,453,056 40,773,178 Third parties
Irrevocable letters of credit Irrevocable letters of credit
Pihak berelasi (Catatan 46s) 12,275,824 11,159,543 Related parties (Note 46s)
Pihak ketiga 4,578,482 4,914,652 Third parties
Fasilitas kredit kepada debitur
yang belum digunakan Unused loan facilities
Pihak berelasi (Catatan 46t) 9,204,717 13,964,947 Related parties (Note 46t)
Pihak ketiga 46,678,544 43,370,067 Third parties
139,514,698 136,518,177
Transaksi komitmen dan kontinjensi yang Commitments and contingent transactions that
mempunyai risiko kredit berdasarkan kolektibilitas have credit risk by collectability are as follows:
adalah sebagai berikut:
2023 2022
Lancar 135,986,477 133,205,712 Current
Dalam perhatian khusus 2,879,288 2,735,483 Special mention
Kurang lancar 67,806 38,945 Substandard
Diragukan 80,154 65,047 Doubtful
Macet 500,973 472,990 Loss
139,514,698 136,518,177
Halaman - 214 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1339
Page 753
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS
Dalam kegiatan normal usaha, Bank melakukan In the normal course of business, the Bank enters
transaksi dengan pihak berelasi karena hubungan into certain transactions with parties which are
kepemilikan dan/atau kepengurusan. Semua related to the management and/or owned by the
transaksi dengan pihak-pihak berelasi telah same ultimate shareholder. All transactions with
dilakukan dengan kebijakan dan syarat yang telah related parties have met the agreed terms and
disepakati bersama. conditions.
a. Jenis hubungan a. Type of relationships
Hubungan pihak berelasi sebagai Related party relationship as the
pemegang saham utama controlling shareholder
Pemerintah Republik Indonesia melalui Kementerian The Government of Republic of Indonesia through
Keuangan the Ministry of Finance
Pengendalian melalui Pemerintah Republik Control through The Government of The
Indonesia Republic of Indonesia
Badan Penyelenggara Jaminan Sosial (BPJS) Badan Penyelenggara Jaminan Sosial (BPJS)
Kesehatan Kesehatan
Badan Penyelenggara Jaminan Sosial (BPJS) Badan Penyelenggara Jaminan Sosial (BPJS)
Ketenagakerjaan Ketenagakerjaan
Kementerian Keuangan Republik Indonesia Ministry of Finance of the Republic of Indonesia
Lembaga Kantor Berita Nasional (LKBN) Antara Lembaga Kantor Berita Nasional (LKBN) Antara
Perum BULOG dan Entitas Anak Perum BULOG and Subsidiaries
Perum DAMRI Perum DAMRI
Perum Jasa Tirta I Perum Jasa Tirta I
Perum Jasa Tirta II Perum Jasa Tirta II
Perum Lembaga Penyelenggara Pelayanan Navigasi Perum Lembaga Penyelenggara Pelayanan
Penerbangan Indonesia Navigasi Penerbangan Indonesia
Perum Percetakan Negara Republik Indonesia Perum Percetakan Negara Republik Indonesia
Perum Percetakan Uang Republik Indonesia Perum Percetakan Uang Republik Indonesia
(“Perum Peruri”) dan Entitas Anak (“Perum Peruri”) and Subsidiaries
Perum Perhutani dan Entitas Anak Perum Perhutani and Subsidiaries
Perum Pengangkutan Penumpang Djakarta Perum Pengangkutan Penumpang Djakarta
Perum Perumnas Perum Perumnas
Perum Produksi Film Negara Perum Produksi Film Negara
PT Adhi Karya (Persero) Tbk dan Entitas Anak PT Adhi Karya (Persero) Tbk and Subsidiaries
PT Amarta Karya (Persero) PT Amarta Karya (Persero)
PT ASDP Indonesia Ferry (Persero) dan Entitas PT ASDP Indonesia Ferry (Persero) and
Anak Subsidiaries
PT Asuransi Jiwasraya (Persero) PT Asuransi Jiwasraya (Persero)
PT Asuransi Sosial Angkatan Bersenjata Republik PT Asuransi Sosial Angkatan Bersenjata Republik
Indonesia (Persero) Indonesia (Persero)
PT Aviasi Pariwisata Indonesia (Persero) dan PT Aviasi Pariwisata Indonesia (Persero) and
Entitas Anak Subsidiaries
PT Bahana Pembinaan Usaha Indonesia (Persero) PT Bahana Pembinaan Usaha Indonesia (Persero)
dan Entitas Anak and Subsidiaries
PT Bank Mandiri (Persero) Tbk dan Entitas Anak PT Bank Mandiri (Persero) Tbk and Subsidiaries
Halaman - 215 - Page
1340 Menduniakan Bisnis Indonesia
Page 754
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Pengendalian melalui Pemerintah Republik Control through The Government of The
Indonesia (lanjutan) Republic of Indonesia (continued)
PT Bank Rakyat Indonesia (Persero) Tbk dan PT Bank Rakyat Indonesia (Persero) Tbk and
Entitas Anak Subsidiaries
PT Bank Tabungan Negara (Persero) Tbk PT Bank Tabungan Negara (Persero) Tbk
PT Barata Indonesia (Persero) PT Barata Indonesia (Persero)
PT Bina Karya (Persero) PT Bina Karya (Persero)
PT Bio Farma (Persero) PT Bio Farma (Persero)
PT Biro Klasifikasi Indonesia (Persero) PT Biro Klasifikasi Indonesia (Persero)
PT Boma Bisma Indra (Persero) PT Boma Bisma Indra (Persero)
PT Brantas Abipraya (Persero) PT Brantas Abipraya (Persero)
PT Danareksa (Persero) dan Entitas Anak PT Danareksa (Persero) and Subsidiaries
PT Djakarta Lloyd (Persero) dan Entitas Anak PT Djakarta Lloyd (Persero) and Subsidiaries
PT Dok dan Perkapalan Kodja Bahari (Persero) PT Dok dan Perkapalan Kodja Bahari (Persero)
PT Dok dan Perkapalan Surabaya (Persero) PT Dok dan Perkapalan Surabaya (Persero)
PT Garuda Indonesia (Persero) Tbk dan Entitas PT Garuda Indonesia (Persero) Tbk and
Anak Subsidiaries
PT Hutama Karya (Persero) dan Entitas Anak PT Hutama Karya (Persero) and Subsidiaries
PT Indah Karya (Persero) PT Indah Karya (Persero)
PT Indonesia Asahan Aluminium (Persero) PT Indonesia Asahan Aluminium (Persero)
PT Indra Karya (Persero) PT Indra Karya (Persero)
PT Industri Gelas (Persero) PT Industri Gelas (Persero)
PT Industri Kapal Indonesia (Persero) PT Industri Kapal Indonesia (Persero)
PT Industri Kereta Api (Persero) dan Entitas Anak PT Industri Kereta Api (Persero) and Subsidiaries
PT Industri Sandang Nusantara (Persero) PT Industri Sandang Nusantara (Persero)
PT Industri Telekomunikasi Indonesia (Persero) PT Industri Telekomunikasi Indonesia (Persero)
PT Istaka Karya (Persero) PT Istaka Karya (Persero)
PT Jasa Marga (Persero) Tbk dan Entitas Anak PT Jasa Marga (Persero) Tbk and Subsidiaries
PT Kereta Api Indonesia (Persero) dan Entitas Anak PT Kereta Api Indonesia (Persero) and Subsidiaries
PT Kertas Kraft Aceh (Persero) PT Kertas Kraft Aceh (Persero)
PT Kertas Leces (Persero) PT Kertas Leces (Persero)
PT Krakatau Steel (Persero) dan Entitas Anak PT Krakatau Steel (Persero) and Subsidiaries
PT Len Industri (Persero) dan Entitas Anak PT Len Industri (Persero) and Subsidiaries
PT Merpati Nusantara Airlines (Persero) PT Merpati Nusantara Airlines (Persero)
PT PDI Pulau Batam (Persero) PT PDI Pulau Batam (Persero)
PT Pelabuhan Indonesia (Persero) dan Entitas PT Pelabuhan Indonesia (Persero) and
Anak Subsidiaries
Halaman - 216 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1341
Page 755
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
a. Jenis hubungan (lanjutan) a. Type of relationships (continued)
Pengendalian melalui Pemerintah Republik Control through The Government of The
Indonesia (lanjutan) Republic of Indonesia (continued)
PT Pelayaran Nasional Indonesia (Persero) dan PT Pelayaran Nasional Indonesia (Persero) and
Entitas Anak Subsidiaries
PT PANN (Persero) dan Entitas Anak PT PANN (Persero) and Subsidiaries
PT Pembangunan Perumahan (Persero) Tbk dan PT Pembangunan Perumahan (Persero) Tbk and
Entitas Anak Subsidiaries
PT Pengembangan Pariwisata Indonesia (Persero) PT Pengembangan Pariwisata Indonesia (Persero)
PT Perkebunan Nusantara III (Persero) dan Entitas PT Perkebunan Nusantara III (Persero) and
Anak Subsidiaries
PT Pertamina (Persero) dan Entitas Anak PT Pertamina (Persero) and Subsidiaries
PT Perusahaan Listrik Negara (“PLN”) (Persero) PT Perusahaan Listrik Negara (“PLN”) (Persero)
dan Entitas Anak and Subsidiaries
PT Pos Indonesia (Persero) dan Entitas Anak PT Pos Indonesia (Persero) and Subsidiaries
PT Primissima (Persero) PT Primissima (Persero)
PT Pupuk Indonesia Holding Company (Persero) PT Pupuk Indonesia Holding Company (Persero)
dan Entitas Anak and Subsidiaries
PT Rajawali Nusantara Indonesia (Persero) dan PT Rajawali Nusantara Indonesia (Persero) and
Entitas Anak Subsidiaries
PT Reasuransi Indonesia Utama (Persero) dan PT Reasuransi Indonesia Utama (Persero) and
Entitas Anak Subsidiaries
PT Semen Indonesia (Persero) Tbk dan Entitas PT Semen Indonesia (Persero) Tbk and
Anak Subsidiaries
PT Semen Kupang (Persero) PT Semen Kupang (Persero)
PT Taspen (Persero) dan Entitas Anak PT Taspen (Persero) and Subsidiaries
PT Telkom Indonesia (Persero) Tbk dan Entitas PT Telkom Indonesia (Persero) Tbk and
Anak Subsidiaries
PT Varuna Tirta Prakasya (Persero) PT Varuna Tirta Prakasya (Persero)
PT Virama Karya (Persero) PT Virama Karya (Persero)
PT Waskita Karya (Persero) Tbk dan Entitas Anak PT Waskita Karya (Persero) Tbk and Subsidiaries
PT Wijaya Karya (Persero) Tbk dan Entitas Anak PT Wijaya Karya (Persero) Tbk and Subsidiaries
PT Yodya Karya (Persero) PT Yodya Karya (Persero)
Pengendalian Kegiatan Bank Control on Bank’s Activities
Manajemen Kunci Key Management
Berdasarkan Kepemilikan dan/atau By Ownership and/or Management
Kepengurusan
Dana Pensiun (“DP”) BNI Dana Pensiun (“DP”) BNI
Dana Pensiun Lembaga Keuangan (“DPLK”) BNI Dana Pensiun Lembaga Keuangan (“DPLK”) BNI
PT Asuransi Tripakarta PT Asuransi Tripakarta
Halaman - 217 - Page
1342 Menduniakan Bisnis Indonesia
Page 756
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
b. Giro pada bank lain b. Current accounts with other banks
2023 2022
PT Bank Mandiri (Persero) Tbk 50,137 110,045 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 1,368 3,521 Indonesia (Persero) Tbk
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 749 36 Negara (Persero) Tbk
52,254 113,602
c. Penempatan pada bank lain dan Bank c. Placements with other banks and Bank
Indonesia Indonesia
2023 2022
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 648,420 147,833 Negara (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 464,901 73,476 Indonesia (Persero) Tbk
PT Bank Mandiri (Persero) Tbk 97,300 483,798 PT Bank Mandiri (Persero) Tbk
1,210,621 705,107
d. Efek-efek d. Marketable securities
2023 2022
PT Danareksa (Persero) 2,750,852 1,563,324 PT Danareksa (Persero)
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 2,532,018 581,461 Indonesia (Persero)
Kementerian Keuangan Ministry of Finance
Republik Indonesia 1,321,967 723,931 of Republic Indonesia
PT Bank Mandiri (Persero) Tbk 1,252,790 577,497 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia ( Persero) Tbk 1,117,420 1,814,255 Indonesia ( Persero) Tbk
PT PLN (Persero) 784,178 916,419 PT PLN (Persero)
PT Semen Indonesia (Persero) Tbk 396,403 309,935 PT Semen Indonesia (Persero) Tbk
PT Hutama Karya (Persero) 391,263 397,662 PT Hutama Karya (Persero)
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 240,464 269,937 Negara (Persero) Tbk
PT Telkom Indonesia (Persero) Tbk 240,173 246,617 PT Telkom Indonesia (Persero) Tbk
PT Jasa Marga (Persero) Tbk 119,177 12,715 PT Jasa Marga (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 76,002 76,134 Company (Persero)
PT Pertamina (Persero) 72,214 85,241 PT Pertamina (Persero)
PT Pelabuhan Indonesia (Persero) 62,056 61,738 PT Pelabuhan Indonesia (Persero)
PT Adhi Karya (Persero) Tbk 50,574 49,308 PT Adhi Karya (Persero) Tbk
PT Kereta Api Indonesia (Persero) 9,943 81,257 PT Kereta Api Indonesia (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 9,693 11,976 Aluminium (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 170 467 Perumahan (Persero) Tbk
PT Wijaya Karya (Persero) Tbk - 14,533 PT Wijaya Karya (Persero) Tbk
PT Waskita Karya (Persero) Tbk - 1,035 PT Waskita Karya (Persero) Tbk
PT Bio Farma (Persero) - 169 PT Bio Farma (Persero)
11,427,357 7,795,611
Halaman - 218 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1343
Page 757
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
e. Obligasi Pemerintah e. Government Bonds
2023 2022
The Government of
Pemerintah Republik Indonesia 125,021,175 118,805,319 The Republic of Indonesia
f. Wesel ekspor dan tagihan lainnya f. Bills and other receivables
2023 2022
PT Brantas Abipraya (Persero) 1,848,749 1,513,541 PT Brantas Abipraya (Persero)
PT Adhi Karya (Persero) Tbk 1,746,168 4,521,971 PT Adhi Karya (Persero) Tbk
PT Hutama Karya (Persero) 1,549,938 1,210,261 PT Hutama Karya (Persero)
PT Bank Mandiri (Persero) Tbk 1,432,156 787,747 PT Bank Mandiri (Persero) Tbk
PT Semen Indonesia (Persero) Tbk 1,260,603 664,063 PT Semen Indonesia (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 1,168,480 112,302 Indonesia (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 611,292 1,121,737 PT Wijaya Karya (Persero) Tbk
PT Danareksa (Persero) 310,588 231,543 PT Danareksa (Persero)
PT Telkom Indonesia (Persero) Tbk 150,573 149,228 PT Telkom Indonesia (Persero) Tbk
PT Krakatau Steel (Persero) 6,693 13,999 PT Krakatau Steel (Persero)
10,085,240 10,326,392
g. Tagihan akseptasi g. Acceptance receivables
2023 2022
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 1,410,741 365,837 Perumahan (Persero) Tbk
PT Hutama Karya (Persero) 484,791 629,953 PT Hutama Karya (Persero)
PT Danareksa (Persero) 350,329 212,013 PT Danareksa (Persero)
PT Adhi Karya (Persero) Tbk 275,728 105,434 PT Adhi Karya (Persero) Tbk
PT Len Industri (Persero) 150,809 510,224 PT Len Industri (Persero)
PT Wijaya Karya (Persero) Tbk 105,675 135,906 PT Wijaya Karya (Persero) Tbk
PT Brantas Abipraya (Persero) 86,405 6,255 PT Brantas Abipraya (Persero)
PT Bank Mandiri (Persero) Tbk 79,200 74,621 PT Bank Mandiri (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 73,208 1,164,060 Company (Persero)
PT Semen Indonesia (Persero) Tbk 64,903 91,102 PT Semen Indonesia (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 40,231 4,097 Indonesia (Persero) Tbk
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 36,935 29,413 Indonesia (Persero)
PT Pertamina (Persero) - 871,231 PT Pertamina (Persero)
PT Krakatau Steel (Persero) - 450,021 PT Krakatau Steel (Persero)
PT Telkom Indonesia (Persero) Tbk - 9,503 PT Telkom Indonesia (Persero) Tbk
PT Boma Bisma Indra (Persero) - 4,702 PT Boma Bisma Indra (Persero)
PT Bank Tabungan Negara PT Bank Tabungan Negara
(Persero) Tbk - 1,224 (Persero) Tbk
3,158,955 4,665,596
Halaman - 219 - Page
1344 Menduniakan Bisnis Indonesia
Page 758
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
h. Tagihan derivatif h. Derivative receivables
2023 2022
PT Bank Mandiri (Persero) Tbk 19,279 2,318 PT Bank Mandiri (Persero) Tbk
PT Pupuk Indonesia PT Pupuk Indonesia
Holding Company (Persero) 8,486 - Holding Company (Persero)
PT PLN (Persero) 8,319 934 PT PLN (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 1,855 - Indonesia (Persero) Tbk
Lain-lain - 937 Others
37,939 4,189
i. Pinjaman yang diberikan i. Loans
2023 2022
Perum BULOG 15,683,736 5,683,882 Perum BULOG
PT Jasa Marga (Persero) Tbk 13,976,854 7,591,114 PT Jasa Marga (Persero) Tbk
Kementerian Keuangan Ministry of Finance of
Republik Indonesia 11,969,049 9,705,860 Republic Indonesia
PT Waskita Karya (Persero) Tbk 11,546,283 15,162,125 PT Waskita Karya (Persero) Tbk
PT Perkebunan Nusantara III (Persero) 8,330,263 4,613,821 PT Perkebunan Nusantara III (Persero)
PT PLN (Persero) 7,950,153 4,824,308 PT PLN (Persero)
PT Telkom Indonesia (Persero) Tbk 7,026,449 6,380,577 PT Telkom Indonesia (Persero) Tbk
PT Pertamina (Persero) 6,677,809 5,977,288 PT Pertamina (Persero)
PT Pupuk Indonesia PT Pupuk Indonesia
Holding Company (Persero) 4,746,715 2,940,423 Holding Company (Persero)
PT Krakatau Steel (Persero) 4,613,234 5,469,739 PT Krakatau Steel (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 4,518,679 2,805,174 Indonesia (Persero) Tbk
PT Len Industri (Persero) 3,813,123 4,414,075 PT Len Industri (Persero)
PT Semen Indonesia (Persero) Tbk 3,667,076 4,089,029 PT Semen Indonesia (Persero) Tbk
PT Garuda Indonesia (Persero) Tbk 3,591,933 4,651,185 PT Garuda Indonesia (Persero) Tbk
PT Kereta Api Indonesia (Persero) 3,352,414 3,374,433 PT Kereta Api Indonesia (Persero)
PT Adhi Karya (Persero) Tbk 2,229,313 2,487,353 PT Adhi Karya (Persero) Tbk
PT Aviasi Pariwisata PT Aviasi Pariwisata
Indonesia (Persero) 2,223,742 2,340,692 Indonesia (Persero)
PT Hutama Karya (Persero) 1,655,238 3,424,627 PT Hutama Karya (Persero)
PT Bio Farma (Persero) 1,602,806 2,080,461 PT Bio Farma (Persero)
PT Wijaya Karya (Persero) Tbk 1,285,844 760,682 PT Wijaya Karya (Persero) Tbk
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 1,062,328 693,475 Aluminium (Persero)
PT Bahana Pembinaan PT Bahana Pembinaan
Usaha Indonesia (Persero) 998,328 1,354,244 Usaha Indonesia (Persero)
PT Pelabuhan Indonesia (Persero) 879,049 848,221 PT Pelabuhan Indonesia (Persero)
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 702,235 767,838 Indonesia (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 412,127 109,468 Perumahan (Persero) Tbk
PT Barata Indonesia (Persero) 335,884 335,868 PT Barata Indonesia (Persero)
PT Danareksa (Persero) 304,000 275,000 PT Danareksa (Persero)
PT Pos Indonesia (Persero) 303,997 237,500 PT Pos Indonesia (Persero)
Lainnya 900,659 1,327,699 Others
126,359,320 104,726,161
Halaman - 220 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1345
Page 759
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
j. Investasi pada entitas asosiasi dan j. Investment in associates and equity
penyertaan saham investments
2023 2022
PT Bank Syariah Indonesia Tbk 11,283,466 10,048,975 PT Bank Syariah Indonesia Tbk
PT Fintek Karya Nusantara 377,547 472,138 PT Fintek Karya Nusantara
11,661,013 10,521,113
k. Simpanan nasabah k. Deposits from customers
2023 2022
Entitas dikendalikan melalui Entities controlled through the
Pemerintah Republik Indonesia 151,973,948 154,666,508 Government of Republic of Indonesia
Manajemen Kunci 106,442 141,755 Key Management
152,080,390 154,808,263
l. Simpanan dari bank lain l. Deposits from other banks
2023 2022
Entitas dikendalikan melalui Entities controlled through the
Pemerintah Republik Indonesia 2,705,107 3,190,421 Government of Republic of Indonesia
m. Efek-efek yang diterbitkan m. Securities issued
2023 2022
Kementerian Keuangan Ministry of Finance
Republik Indonesia 719,771 719,603 of Republic Indonesia
BPJS Ketenagakerjaan 629,800 629,653 BPJS Ketenagakerjaan
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 116,059 95,046 Indonesia (Persero) Tbk
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 91,960 74,955 Indonesia (Persero)
DPLK BNI 59,973 59,964 DPLK BNI
PT Bank Mandiri (Persero) Tbk 55,975 54,967 PT Bank Mandiri (Persero) Tbk
PT Asabri (Persero) 39,987 39,978 PT Asabri (Persero)
PT Reasuransi Indonesia PT Reasuransi Indonesia
Utama (Persero) 19,994 19,989 Utama (Persero)
DP BNI 14,993 14,991 DP BNI
PT Danareksa (Persero) 9,996 - PT Danareksa (Persero)
PT Pertamina (Persero) 5,997 5,997 PT Pertamina (Persero)
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) - 69,961 Aluminium (Persero)
1,764,505 1,785,104
Halaman - 221 - Page
1346 Menduniakan Bisnis Indonesia
Page 760
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
n. Pinjaman yang diterima n. Borrowings
2023 2022
PT Bank Mandiri (Persero) Tbk 772,307 179,048 PT Bank Mandiri (Persero) Tbk
Kementerian Keuangan Ministry of Finance of the
Republik Indonesia 51,861 53,584 Republic of Indonesia
824,168 232,632
o. Efek-efek subordinasi o. Subordinated securities
2023 2022
PT Bank Mandiri (Persero) Tbk 3,078 3,112 PT Bank Mandiri (Persero) Tbk
PT Asuransi Tripakarta - 24,999 PT Asuransi Tripakarta
3,078 28,111
p. Liabilitas derivatif p. Derivative payables
2023 2022
PT Pertamina (Persero) 121,447 61,012 PT Pertamina (Persero)
PT Pupuk Indonesia PT Pupuk Indonesia
Holding Company (Persero) 7,452 - Holding Company (Persero)
PT Bank Mandiri (Persero) Tbk 4,264 33,414 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 2,895 12,704 Indonesia (Persero) Tbk
PT PLN (Persero) 80 11,309 PT PLN (Persero)
136,138 118,439
q. Liabilitas akseptasi q. Acceptance payables
2023 2022
PT Bank Mandiri (Persero) Tbk 893,585 727,036 PT Bank Mandiri (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 138,134 79,673 Indonesia (Persero) Tbk
PT Semen Indonesia (Persero) Tbk 20,457 66,384 PT Semen Indonesia (Persero) Tbk
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 10,754 102,698 Aluminium (Persero)
PT Bank Tabungan PT Bank Tabungan
Negara (Persero) Tbk 4,467 9,783 Negara (Persero) Tbk
PT Biro Klasifikasi PT Biro Klasifikasi
Indonesia (Persero) 2,905 - Indonesia (Persero)
PT Telkom Indonesia (Persero) Tbk 298 - PT Telkom Indonesia (Persero) Tbk
Lainnya - 3,269 Others
1,070,600 988,843
Halaman - 222 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1347
Page 761
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
r. Garansi bank yang diterbitkan r. Bank guarantees issued
2023 2022
PT Hutama Karya (Persero) 3,522,061 3,168,461 PT Hutama Karya (Persero)
PT Pertamina (Persero) 2,512,652 2,377,520 PT Pertamina (Persero)
PT Adhi Karya (Persero) Tbk 2,490,682 781,143 PT Adhi Karya (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 2,119,528 2,872,297 Company (Persero)
PT Bank Mandiri (Persero) Tbk 1,696,927 1,347,695 PT Bank Mandiri (Persero) Tbk
PT Telkom Indonesia (Persero) Tbk 1,677,400 1,894,487 PT Telkom Indonesia (Persero) Tbk
PT Wijaya Karya (Persero) Tbk 1,661,600 2,077,282 PT Wijaya Karya (Persero) Tbk
PT Danareksa (Persero) 1,608,943 1,649,223 PT Danareksa (Persero)
PT PLN (Persero) 1,038,203 534,110 PT PLN (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 680,357 999,719 Perumahan (Persero) Tbk
PT Brantas Abipraya (Persero) 652,926 906,137 PT Brantas Abipraya (Persero)
PT Len Industri (Persero) 646,521 1,226,347 PT Len Industri (Persero)
PT Industri Kereta Api (Persero) 614,178 614,178 PT Industri Kereta Api (Persero)
PT Waskita Karya (Persero) Tbk 471,088 1,033,108 PT Waskita Karya (Persero) Tbk
PT Jasa Marga (Persero) Tbk 185,112 - PT Jasa Marga (Persero) Tbk
PT Biro Klasifikasi Indonesia (Persero) 143,017 126,842 PT Biro Klasifikasi Indonesia (Persero)
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 112,136 110,772 Indonesia (Persero)
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 111,384 156,535 Indonesia (Persero) Tbk
PT Pelabuhan Indonesia (Persero) 68,938 44,796 PT Pelabuhan Indonesia (Persero)
PT Asuransi Tripakarta 67,756 79,752 PT Asuransi Tripakarta
PT Pengembangan Pariwisata PT Pengembangan Pariwisata
Indonesia ITDC (Persero) 53,671 - Indonesia ITDC (Persero)
PT Aviasi Pariwisata PT Aviasi Pariwisata
Indonesia (Persero) 36,719 27,849 Indonesia (Persero)
PT Krakatau Steel (Persero) 34,452 29,643 PT Krakatau Steel (Persero)
PT Bahana Pembinaan Usaha PT Bahana Pembinaan Usaha
Indonesia (Persero) 33,821 32,353 Indonesia (Persero)
PT Virama Karya (Persero) 24,120 12,802 PT Virama Karya (Persero)
PT Barata Indonesia (Persero) 13,483 5,968 PT Barata Indonesia (Persero)
PT Djakarta Lloyd (Persero) 11,460 11,460 PT Djakarta Lloyd (Persero)
Perum Peruri 7,456 128,396 Perum Peruri
PT Indra Karya (Persero) 7,358 7,514 PT Indra Karya (Persero)
PT Semen Indonesia (Persero) Tbk 5,915 671 PT Semen Indonesia (Persero) Tbk
Kementerian Keuangan Ministry of Finance
Republik Indonesia 4,206 3,123 of Republic Indonesia
PT Pelayaran Nasional PT Pelayaran Nasional
Indonesia (Persero) 3,614 3,306 Indonesia (Persero)
PT Pos Indonesia (Persero) 1,746 35 PT Pos Indonesia (Persero)
PT Kereta Api Indonesia (Persero) 1,159 5,306 PT Kereta Api Indonesia (Persero)
PT Garuda Indonesia (Persero) Tbk 1,066 3,257 PT Garuda Indonesia (Persero) Tbk
PT Yodya Karya (Persero) 911 2,455 PT Yodya Karya (Persero)
PT Bio Farma (Persero) 633 589 PT Bio Farma (Persero)
Perum Perumnas 601 789 Perum Perumnas
PT Indonesia Asahan PT Indonesia Asahan
Aluminium (Persero) 222 29,385 Aluminium (Persero)
PT Primissima (Persero) 53 - PT Primissima (Persero)
Lain-lain - 30,485 Others
22,324,075 22,335,790
Halaman - 223 - Page
1348 Menduniakan Bisnis Indonesia
Page 762
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
s. Irrevocable Letters of Credit s. Irrevocable Letters of Credit
2023 2022
Perum BULOG 8,336,405 3,454,847 Perum BULOG
PT Pertamina (Persero) 853,704 4,041,449 PT Pertamina (Persero)
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 641,546 86,758 Perumahan (Persero) Tbk
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 524,532 831,972 Company (Persero)
PT PLN (Persero) 419,602 928,600 PT PLN (Persero)
PT Len Industri (Persero) 402,481 469,836 PT Len Industri (Persero)
PT Kereta Api Indonesia (Persero) 271,156 191,231 PT Kereta Api Indonesia (Persero)
PT Hutama Karya (Persero) 233,435 236,882 PT Hutama Karya (Persero)
PT Danareksa (Persero) 164,632 159,056 PT Danareksa (Persero)
PT Adhi Karya (Persero) Tbk 145,884 5,778 PT Adhi Karya (Persero) Tbk
PT Semen Indonesia (Persero) Tbk 97,909 175,458 PT Semen Indonesia (Persero) Tbk
PT Krakatau Steel (Persero) 93,358 50,339 PT Krakatau Steel (Persero)
PT Wijaya Karya (Persero) Tbk 31,917 113,082 PT Wijaya Karya (Persero) Tbk
Kementerian Keuangan Ministry of Finance
Republik Indonesia 29,003 29,181 of Republic Indonesia
PT Brantas Abipraya (Persero) 21,852 - PT Brantas Abipraya (Persero)
Perum Peruri 5,508 6,405 Perum Peruri
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 2,900 49,872 Indonesia (Persero)
PT Perkebunan PT Perkebunan
Nusantara III (Persero) - 295,669 Nusantara III (Persero)
Lain-lain - 33,128 Others
12,275,824 11,159,543
t. Fasilitas pinjaman yang belum ditarik t. Unused loan facilities
2023 2022
Kementerian Keuangan Ministry of Finance
Republik Indonesia 4,112,175 2,705,039 of Republic Indonesia
PT Pupuk Indonesia Holding PT Pupuk Indonesia Holding
Company (Persero) 1,264,028 1,658,999 Company (Persero)
PT Krakatau Steel (Persero) 1,155,151 1,167,563 PT Krakatau Steel (Persero)
PT Jasa Marga (Persero) Tbk 1,100,000 - PT Jasa Marga (Persero) Tbk
PT Bank Rakyat PT Bank Rakyat
Indonesia (Persero) Tbk 521,379 575,798 Indonesia (Persero) Tbk
PT Pelayaran Nasional PT Pelayaran Nasional
Indonesia (Persero) 300,000 300,000 Indonesia (Persero)
PT Len Industri (Persero) 288,728 162,095 PT Len Industri (Persero)
PT Hutama Karya (Persero) 130,451 128,835 PT Hutama Karya (Persero)
PT Pos Indonesia (Persero) 95,645 - PT Pos Indonesia (Persero)
Manajemen Kunci 57,198 - Key Management
PT Danareksa (Persero) 50,000 50,000 PT Danareksa (Persero)
PT Telkom Indonesia (Persero) Tbk 32,635 353,514 PT Telkom Indonesia (Persero) Tbk
PT Brantas Abipraya (Persero) 25,000 24,967 PT Brantas Abipraya (Persero)
PT Virama Karya (Persero) 22,569 19,855 PT Virama Karya (Persero)
PT Rajawali Nusantara PT Rajawali Nusantara
Indonesia (Persero) 20,955 162,065 Indonesia (Persero)
Perum BULOG 11,000 31,000 Perum BULOG
PT Kereta Api Indonesia (Persero) 7,146 - PT Kereta Api Indonesia (Persero)
PT Garuda Indonesia (Persero) Tbk 4,751 - PT Garuda Indonesia (Persero) Tbk
PT Pembangunan PT Pembangunan
Perumahan (Persero) Tbk 2,406 19,674 Perumahan (Persero) Tbk
PT Pertamina (Persero) 938 - PT Pertamina (Persero)
PT Semen Indonesia (Persero) Tbk 641 5,000 PT Semen Indonesia (Persero) Tbk
PT PLN (Persero) - 6,332,400 PT PLN (Persero)
Lainnya 1,921 268,143 Others
9,204,717 13,964,947
Halaman - 224 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1349
Page 763
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
46. TRANSAKSI DENGAN PIHAK BERELASI 46. RELATED PARTY TRANSACTIONS (continued)
(lanjutan)
u. Gaji dan tunjangan u. Salaries and employees’ benefits
2023
Imbalan kerja Pesangon
Imbalan kerja jangka panjang pemutusan
jangka pendek/ lainnya/ kontrak kerja/
short-term other long- termination
benefit term benefit benefit Total
Dewan Komisaris 29,412 90,700 4,259 124,371 Board of Commissioners
Direksi 70,593 224,301 10,794 305,688 Board of Directors
Komite Audit 1,430 - - 1,430 Audit Committee
SEVP, EVP dan SVP 241,192 48,550 - 289,742 SEVP, EVP and SVP
342,627 363,551 15,053 721,231
2022
Imbalan kerja Pesangon
Imbalan kerja jangka panjang pemutusan
jangka pendek/ lainnya/ kontrak kerja/
short-term other long- termination
benefit term benefit benefit Total
Dewan Komisaris 25,475 77,481 3,570 106,526 Board of Commissioners
Direksi 65,193 195,819 8,414 269,426 Board of Directors
Komite Audit 1,370 - - 1,370 Audit Committee
SEVP, EVP dan SVP 182,432 47,598 - 230,030 SEVP, EVP and SVP
274,470 320,898 11,984 607,352
Rincian saldo transaksi dengan pihak-pihak The details of balances of transactions with related
berelasi pada tanggal 31 Desember 2023 dan parties as of 31 December 2023 and 2022 are as
2022 adalah sebagai berikut: follows:
2023 2022
Aset Assets
Giro pada bank lain 52,254 113,602 Current accounts with other banks
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia 1,210,621 705,107 and Bank Indonesia
Efek-efek 11,427,357 7,795,611 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali under agreements to resell
Obligasi pemerintah 125,021,175 118,805,319 Government bonds
Wesel ekspor dan tagihan lainnya 10,085,240 10,326,392 Bills and other receivables
Tagihan akseptasi 3,158,955 4,665,596 Acceptance receivables
Tagihan derivatif 37,939 4,189 Derivative receivables
Pinjaman yang diberikan 126,359,320 104,726,161 Loans
Investasi pada entitas asosiasi Investment in associates
dan penyertaan saham 11,661,013 10,521,113 and equity investments
Jumlah aset kepada pihak-pihak
berelasi 289,013,874 257,663,090 Total assets with related parties
Jumlah aset konsolidasian 1,086,663,986 1,029,836,868 Total consolidated assets
Persentase jumlah aset kepada Percentage of total assets with
pihak-pihak berelasi terhadap related parties to total
jumlah aset konsolidasian 26.6% 25.0% consolidated assets
Liabilitas Liabilities
Simpanan nasabah 152,080,390 154,808,263 Deposits from customers
Simpanan dari bank lain 2,705,107 3,190,421 Deposits from other banks
Efek-efek yang diterbitkan 1,764,505 1,785,104 Securities issued
Pinjaman yang diterima 824,168 232,632 Borrowings
Efek-efek subordinasi 3,078 28,111 Subordinated securities
Liabilitas derivatif 136,138 118,439 Derivative payables
Liabilitas akseptasi 1,070,600 988,843 Acceptance payables
Jumlah liabilitas kepada
pihak-pihak berelasi 158,583,986 161,151,813 Total liabilities with related parties
Jumlah liabilitas konsolidasian 931,931,466 889,639,206 Total consolidated liabilities
Persentase jumlah liabilitas kepada Percentage of total liabilities with
pihak-pihak berelasi terhadap related parties to total
jumlah liabilitas konsolidasian 17.0% 18.1% consolidated liabilities
Halaman - 225 - Page
1350 Menduniakan Bisnis Indonesia
Page 764
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. INFORMASI SEGMEN 47. SEGMENT INFORMATION
Sebelumnya pada tahun 2022, segmen operasi In previous year 2022, the Group’s operating
Grup dibagi berdasarkan kelompok nasabah utama segments represent the key customers and
dan produk, sebagai berikut: Corporate & product groups, as follows: Corporate &
International Banking, Institutional Banking, International Banking, Institutional Banking,
Enterprises & Commercial Banking, Consumer Enterprises & Commercial Banking, Consumer
Banking, Treasury, Kantor Pusat dan Entitas Banking, Treasury, Head Office and Subsidiaries.
Anak. Dalam menentukan hasil segmen, beberapa In determining the segment results, certain assets
akun aset dan liabilitas dan pendapatan dan biaya and liabilities items and related revenues and
yang terkait diatribusikan ke masing-masing expenses are attributed to each segment based on
segmen berdasarkan kebijakan pelaporan internal internal management reporting policies.
manajemen.
Grup menerapkan Konsep 3 Dimensi untuk The Group applies the 3 Dimensional Concept for
penilaian kinerja secara internal yaitu Dimensi internal performance assessment, namely
Segmen, Dimensi Channel dan Dimensi Produk. Segment, Channel and Product Dimensions. This
Konsep ini dipakai sejak tahun 2022. Untuk concept has been used since 2022. For the
kepentingan pelaporan Segmen, maka yang purpose of Segment reporting, what is reported is
dilaporkan adalah berdasarkan Dimensi Segmen. based on the Segment Dimension.
Pada tahun 2023, Grup menerapkan perubahan In 2023, the Group implemented changes to the
terhadap segmen operasi yang diselaraskan operating segments in line with changes in the
perubahan nomenklatur direksi berdasarkan hasil nomenclature of the directors based on the results
Rapat Umum Pemegang Saham Tahunan 2023. of the 2023 Annual General Meeting of
Shareholders.
Terkait perubahan segmen operasi sesuai Rapat Due to changes in the operating segments as of
Umum Pemegang Saham Tahunan 2023, Grup 2023 Annual General Meeting of Shareholders, the
melakukan perubahan antara lain: Group has perform changes as follows:
• Perpindahan Bisnis SME dari Enterprises & • Transfer of SME business from Enterprises &
Commercial Banking serta Bisnis Program dari Commercial Banking and program loans from
Institutional Banking digabung dengan Institutional Banking to merge with Consumer
Consumer Banking menjadi segmen Retail Banking to become the Retail Banking
Banking. segment.
Dibawah ini adalah penjelasan mengenai Below is an explanation of the reporting of each
pelaporan masing-masing segmen per segment as of 31 December 2023:
31 Desember 2023:
• Wholesale & International Banking: • Wholesale & International Banking:
termasuk pinjaman yang diberikan, simpanan including loans, customer deposits and other
nasabah dan transaksi-transaksi lainnya milik transactions belonging to corporate
nasabah korporasi, baik BUMN dan badan customers, both BUMN and private business
usaha swasta termasuk institusi keuangan dan entities including financial institutions and
nasabah kantor cabang luar negeri. overseas branch customers.
• Institutional Banking: termasuk pinjaman • Institutional Banking: including loans,
yang diberikan, simpanan nasabah dan dan customer deposits and other transactions
transaksi-transaksi lainnya milik nasabah belonging to customers of Ministries,
Kementerian, Lembaga Pemerintah, yayasan Government Institutions, foundations and
dan universitas. universities.
Halaman - 226 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1351
Page 765
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. INFORMASI SEGMEN (lanjutan) 47. SEGMENT INFORMATION (continued)
Dibawah ini adalah penjelasan mengenai Below is an explanation of the reporting of each
pelaporan masing-masing segmen per segment as of 31 December 2023: (continued)
31 Desember 2023: (lanjutan)
• Enterprises & Commercial Banking: • Enterprises & Commercial Banking :
termasuk pinjaman yang diberikan, simpanan including loans, customer deposits and other
nasabah dan dan transaksi-transaksi lainnya transactions belonging to customers of
milik nasabah dengan skala middle/commercial.
menengah/komersial.
• Retail Banking: termasuk pinjaman yang • Retail Banking: including loans, customer
diberikan, simpanan nasabah dan transaksi- deposits and other transactions belonging to
transaksi lainnya milik nasabah SME, kredit consumer customers including SME, credit
program dan konsumer termasuk kredit program, and consumer financing loans
pembiayaan konsumsi termasuk kredit including home ownership loans, credit cards,
kepemilikan rumah, kartu kredit serta produk other products and services such as third party
dan jasa lainnya seperti dana pihak ketiga, funds, payment transactions and other
transaksi pembayaran dan transaksi-transaksi transactions belonging to customers individual.
lainnya milik nasabah individual.
• Treasury: terkait dengan kegiatan treasuri • Treasury: related to the Bank’s treasury
Bank termasuk transaksi valuta asing, money activities including foreign exchange
market, fixed income dan pasar modal. transactions, money market, fixed income, and
capital market.
• Kantor Pusat: terutama mengelola aset dan • Head Office: mainly manages the Group’s
liabilitas Grup selain yang telah dikelola oleh assets and liabilities in addition to those
segmen operasi lainnya termasuk menerima already managed by other operating segments
alokasi biaya atas penyediaan jasa servis including receiving cost allocation for
secara sentralisasi kepada segmen lainnya centralized service provision to other
serta pendapatan/biaya yang tidak teralokasi segments as well as revenues/costs that are
ke pelaporan segmen lainnya. not allocated to other segment reporting.
• Entitas Anak: seluruh transaksi yang • Subsidiaries: all transactions conducted by
dilakukan oleh Entitas Anak yang bergerak di Subsidiaries engaged in insurance, consumer
bidang asuransi, pembiayaan konsumen, financing, banking, venture capital and
perbankan, modal ventura dan sekuritas. securities.
Kinerja diukur berdasarkan laba segmen sebelum Performance is measured based on segment profit
pajak penghasilan, sebagaimana dilaporkan dalam before income tax, as included in the internal
laporan internal manajemen yang ditelaah oleh management reports that are reviewed by the
Manajemen Bank. Keuntungan segmen digunakan Bank’s Management. Segment profit is used to
untuk mengukur kinerja dimana manajemen measure performance of that business segment as
berkeyakinan bahwa informasi tersebut paling management believes that such information is the
relevan dalam mengevaluasi hasil segmen tersebut most relevant in evaluating the results of those
relatif terhadap entitas lain yang beroperasi dalam segments relative to other entities that operate
industri tersebut. within these industries.
Halaman - 227 - Page
1352 Menduniakan Bisnis Indonesia
Page 766
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. INFORMASI SEGMEN (lanjutan) 47. SEGMENT INFORMATION (continued)
Informasi yang berkaitan dengan segmen usaha Information relating to the Group’s main business
yang utama dari Grup pada tahun 31 Desember segments as of 31 December 2023 using the new
2023 menggunakan kriteria segmen yang baru segment criteria is presented in the table below:
disajikan dalam tabel di bawah ini:
2023
Wholesale & Enterprises & Penyesuaian
International Commercial dan
Banking/ Institutional Banking/ Retail eliminasi/
Wholesale & Banking/ Enterprises & Banking/ Kantor Adjustment
International Institutional Commercial Retail Treasuri/ Pusat/ Entitas Anak/ and Konsolidasian/
Banking Banking Banking Banking Treasury Head Office Subsidiaries elimination**) Consolidation
Pendapatan Interest Income
Bunga - Bersih*) 11,446,981 1,821,300 5,906,465 20,113,753 1,381,170 - 631,793 (25,789) 41,275,673 - Net*)
Pendapatan
Premi - Bersih - - - - - - 1,659,301 - 1,659,301 Premium Income - Net
Pendapatan
Operasional Other Operating
Lainnya 4,615,372 119,494 2,097,474 9,889,645 1,300,476 1,458,900 871,994 (540,926) 19,812,429 Income
Pembentukan
Cadangan Allowance for
Penurunan Nilai 475,060 18,027 (2,554,956) (6,523,155) 4,723 (490,611) (125,490) - (9,196,402) Impairment Losses
Beban
Operasional Other Operating
Lainnya (4,880,168) (905,945) (3,049,512) (13,586,703) (341,513) (3,039,442) (2,443,353) 468,971 (27,777,665) expenses
Laba (Rugi) Operating Income
Operasional 11,657,245 1,052,876 2,399,471 9,893,540 2,344,856 (2,071,153) 594,245 (97,744) 25,773,336 (Loss)
Pendapatan
(Beban) Bukan Non Operating
Operasional – Income (Expense)
Bersih - - - - - (21,236) (111,153) (1,209) (133,598) - Net
Laba Sebelum
Pajak 11,657,245 1,052,876 2,399,471 9,893,540 2,344,856 (2,092,389) 483,092 (98,953) 25,639,738 Income Before Tax
Beban Pajak - - - - - (4,471,401) (62,109) - (4,533,510) Tax Expense
Laba Bersih 11,657,245 1,052,876 2,399,471 9,893,540 2,344,856 (6,563,790) 420,983 (98,953) 21,106,228 Net Income
Total aset 408,673,828 18,535,540 122,112,729 246,767,432 252,636,198 - 46,283,112 (8,344,853) 1,086,663,986 Total asset
Total liabilitas 270,141,046 144,998,599 58,257,384 380,439,627 48,958,503 - 32,940,170 (3,803,863) 931,931,466 Total liabilities
Informasi yang berkaitan dengan segmen usaha Information related to the main business segments
yang utama dari Grup pada tahun 31 Desember of the Group as of 31 December 2022 using the
2022 menggunakan nomenklatur direksi nomenclature of directors based on the results of
berdasarkan hasil Rapat Umum Pemegang the 2023 Annual General Meeting of Shareholders
Saham Tahunan 2023 disajikan dalam tabel di segment is presented in the table below:
bawah ini:
2022
Wholesale & Enterprises & Penyesuaian
International Commercial dan
Banking/ Institutional Banking/ Retail eliminasi/
Wholesale & Banking/ Enterprises & Banking/ Kantor Adjustment
International Institutional Commercial Retail Treasuri/ Pusat/ Entitas Anak/ and Konsolidasian/
Banking Banking Banking Banking Treasury Head Office Subsidiaries elimination**) Consolidation
Pendapatan Interest Income
Bunga - Bersih*) 10,468,602 997,015 5,427,582 20,622,409 3,444,538 - 412,469 (51,923) 41,320,692 - Net*)
Pendapatan
Premi - Bersih - - - - - - 1,551,533 - 1,551,533 Premium Income - Net
Pendapatan
Operasional Other Operating
Lainnya 4,317,584 67,215 1,351,718 9,183,053 2,478,681 1,283,387 729,285 (811,252) 18,599,671 Income
Pembentukan
Cadangan Allowance for
Penurunan Nilai (5,776,061) (42,499) (1,169,172) (4,682,939) (10,488) 277,900 (110,633) - (11,513,892) Impairment Losses
Beban
Operasional Other Operating
Lainnya (4,074,939) (2,497,632) (2,165,040) (12,916,554) (158,730) (3,604,825) (2,142,992) 501,563 (27,059,149) expenses
Laba (Rugi) Operating Income
Operasional 4,935,186 (1,475,901) 3,445,088 12,205,969 5,754,001 (2,043,538) 439,662 (361,612) 22,898,855 (Loss)
Pendapatan
(Beban) Bukan Non Operating
Operasional – Income (Expense)
Bersih - - - - - (107,967) (103,115) (1,065) (212,147) - Net
Laba Sebelum
Pajak 4,935,186 (1,475,901) 3,445,088 12,205,969 5,754,001 (2,151,505) 336,547 (362,677) 22,686,708 Income Before Tax
Beban Pajak - - - - - (4,179,478) (25,450) - (4,204,928) Tax Expense
Laba Bersih 4,935,186 (1,475,901) 3,445,088 12,205,969 5,754,001 (6,330,983) 311,097 (362,677) 18,481,780 Net Income
Total aset 345,259,952 14,631,598 125,262,223 230,065,109 282,337,964 - 38,120,174 (5,840,152) 1,029,836,868 Total asset
Total liabilitas 270,670,440 113,455,456 63,914,200 368,325,694 49,413,750 - 25,954,481 (2,094,815) 889,639,206 Total liabilities
*) termasuk komponen internal transfer pricing antar segmen operasi *) Includes components of internal transfer pricing between operating segment
**) termasuk eliminasi internal transfer pricing atau reklasifikasi antar segmen operasi **) Includes elimination of internal transfer pricing or reclassification between operating
dan eliminasi terhadap entitas anak segment and elimination of subsidiaries
Halaman - 228 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1353
Page 767
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. INFORMASI SEGMEN (lanjutan) 47. SEGMENT INFORMATION (continued)
Informasi yang berkaitan dengan segmen geografis Information concerning the geographical segments
BNI dan Entitas Anak disajikan dalam tabel di of BNI and Subsidiaries are set out in the tables
bawah ini: below:
2023
Penyesuaian
dan eliminasi/
Eropa/ Adjustment and Konsolidasian
Indonesia New York Europe Asia elimination /Consolidated
Pendapatan Bunga - Bersih 40,234,359 351,958 86,419 628,726 (25,789) 41,275,673 Interest Income - Net
Pendapatan Premi - Bersih 1,659,301 - - - - 1,659,301 Premium Income - Net
Pendapatan Operasional
lainnya 19,742,487 40,524 179,927 390,417 (540,926) 19,812,429 Other Operating Income
(Pembentukan)/pemulihan
Cadangan Kerugian (Allowance)/ Reversal
Penurunan Nilai (9,141,600) 20,295 (23,101) (51,996) - (9,196,402) For Impairment Losses
Beban Operasional Lainnya (27,140,368) (286,850) (194,887) (624,531) 468,971 (27,777,665) Other Operating Expenses
Laba Operasional 25,354,179 125,927 48,358 342,616 (97,744) 25,773,336 Operating Income
Pendapatan/(Beban) Bukan Non Operating Income/
Operasional - Bersih (131,043) (365) (1,684) 703 (1,209) (133,598) (Expenses) - Net
Laba Sebelum Beban Pajak 25,223,136 125,562 46,674 343,319 (98,953) 25,639,738 Income Before Tax Expense
Beban Pajak (4,533,510) - - - - (4,533,510) Tax Expense
Laba Bersih 21,106,228 Net Income
Total aset 995,000,675 24,964,345 10,199,820 64,843,999 (8,344,853) 1,086,663,986 Total assets
Total liabilitas 834,842,015 25,143,135 10,351,738 65,398,441 (3,803,863) 931,931,466 Total liabilities
2022
Penyesuaian
dan eliminasi/
Eropa/ Adjustment and Konsolidasian
Indonesia New York Europe Asia elimination /Consolidated
Pendapatan Bunga - Bersih 39,681,656 437,682 319,750 973,508 (91,904) 41,320,692 Interest Income - Net
Pendapatan Premi - Bersih 1,551,533 - - - - 1,551,533 Premium Income - Net
Pendapatan Operasional
lainnya 18,297,601 106,215 307,920 533,953 (646,018) 18,599,671 Other Operating Income
(Pembentukan)/pemulihan
Cadangan Kerugian (Allowance)/ Reversal
Penurunan Nilai (11,416,024) (53,146) (13,191) (31,531) - (11,513,892) For Impairment Losses
Beban Operasional Lainnya (26,547,874) (281,155) (118,186) (618,755) 506,821 (27,059,149) Other Operating Expenses
Laba Operasional 21,566,892 209,596 496,293 857,175 (231,101) 22,898,855 Operating Income
Pendapatan/(Beban) Bukan Non Operating Income/
Operasional - Bersih (201,477) (394) (1,699) (7,513) (1,064) (212,147) (Expenses) - Net
Laba Sebelum Beban Pajak 21,365,415 209,202 494,594 849,662 (232,165) 22,686,708 Income Before Tax Expense
Beban Pajak (4,204,928) - - - - (4,204,928) Tax Expense
Laba Bersih 18,481,780 Net Income
Total aset 937,499,731 22,953,002 16,340,905 58,883,383 (5,840,153) 1,029,836,868 Total assets
Total liabilitas 792,616,244 23,092,750 16,498,178 59,526,850 (2,094,816) 889,639,206 Total liabilities
Halaman - 229 - Page
1354 Menduniakan Bisnis Indonesia
Page 768
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. MANAJEMEN RISIKO 48. RISK MANAGEMENT
Untuk mengantisipasi tantangan ekonomi domestik To anticipate domestic and global economic
maupun global serta peningkatan eksposur risiko challenges and also increase risk exposures faced
yang dihadapi oleh BNI, dibutuhkan suatu sistem by BNI, an effective and integrated risk and capital
pengelolaan risiko dan permodalan yang efektif management system is needed, which is able to
dan terintegrasi, yang mampu mendukung support the achievement and growth of sustainable
pencapaian dan pertumbuhan kinerja secara performance while enhancing the competitiveness
berkelanjutan sekaligus meningkatkan daya saing of the Bank.
Bank.
Risiko adalah potensi kerugian akibat terjadinya Risk is the potential loss due to certain events. Risk
suatu peristiwa tertentu. Risiko dalam konteks in the banking context is a potential event, either an
perbankan merupakan suatu kejadian potensial, expected or an unexpected that has a negative
baik yang diperkirakan (expected) maupun yang impact on bank income and capital of the Bank.
tidak diperkirakan (unexpected) yang berdampak
negatif terhadap pendapatan dan permodalan
Bank.
Manajemen risiko merupakan serangkaian Risk management is a set of methodologies and
metodologi dan prosedur yang digunakan untuk procedures used to identify, measure, monitor, or
mengidentifikasi, mengukur, memantau, dan control the risks arising from the entire Bank’s
mengendalikan risiko yang timbul dari seluruh business activities, including the efforts to mitigate
kegiatan usaha Bank, termasuk upaya untuk and/or minimize financial or non-financial losses
memitigasi dan/atau meminimalkan kerugian that may arise from products or activities of the
finansial maupun non-finansial yang mungkin Bank, the relationship between the Bank and its
timbul dari produk atau aktivitas Bank, hubungan customer and also within the internal Bank.
antara Bank dengan nasabah maupun dalam
internal Bank.
Penerapan Manajemen Risiko BNI berlandaskan The implementation of BNI Risk Management is
pada regulasi nasional maupun internasional, based on national and international regulations,
meliputi Peraturan Otoritas Jasa Keuangan including Financial Services Authority Regulations
(POJK), Surat Edaran Otoritas Jasa Keuangan (POJK), Financial Services Authority Circular
(SEOJK), Peraturan Bank Indonesia (PBI), Surat Letters (SEOJK), Bank Indonesia Regulations
Edaran Bank Indonesia (SEBI), dan dokumen (PBI), Bank Indonesia Circular Letters (SEBI), and
Basel Committee on Banking Supervision (BCBS). Basel Committee on Banking Supervision (BCBS).
Beberapa regulasi yang terkait dengan Manajemen Some of the agreements related to the Bank’s Risk
Risiko Bank adalah sebagai berikut: Management are as follows:
1. POJK No.18/POJK.03/2016 tanggal 16 Maret 1. POJK No. 18/POJK.03/2016, dated 16 March
2016 dan SEOJK No.34/SEOJK.03/2016 2016 and SEOJK No.34/SEOJK.03/2016
tanggal 1 September 2016 tentang Penerapan dated 1 September of 2016 concerning the
Manajemen Risiko bagi Bank Umum. Implementation of Risk Management for
Commercial Banks.
2. POJK No. 38/ POJK.03/2017 tanggal 12 Juli 2. POJK No. 38/POJK.03/2017 dated 12 July
2017 dan SEOJK No. 43/SEOJK.03/2017 2017 and SEOJK No. 43/SEOJK.03/2017
tanggal 19 Juli 2017 tentang Prinsip Kehati- dated 19 July 2017 concerning Prudential
hatian dan Laporan dalam rangka Penerapan Principles and Reports within the framework of
Manajemen Risiko secara Konsolidasi bagi the Application of Consolidated Risk
Bank yang Melakukan Pengendalian terhadap Management for Banks that Control
Perusahaan Anak. Subsidiaries.
3. POJK No.17/POJK.03/2014 tanggal 19 3. POJK No.17/POJK.03/2014 dated 19
November 2014 dan SEOJK No.14/ November 2014 and SEOJK No.14/ SEOJK.03
SEOJK.03/2015 tanggal 25 Mei 2015 tentang /2015 dated 25 May 2015 concerning the
Penerapan Manajemen Risiko Terintegrasi bagi Implementation of Integrated Risk Management
Konglomerasi Keuangan. for Financial Conglomerates.
Halaman - 230 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1355
Page 769
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. MANAJEMEN RISIKO (lanjutan) 48. RISK MANAGEMENT (continued)
Penerapan Manajemen Risiko didasari oleh The Risk Management implementation is based on
kebutuhan akan keseimbangan fungsi bisnis the need to maintain balance between the business
dengan pengelolaan risiko, dimana Manajemen functions with the risk management, where Risk
Risiko menjadi strategic partner dari Unit Bisnis Management becoming a strategic partner for the
untuk mengoptimalkan pendapatan dari Unit Bisnis Business Unit to optimize the revenue from the
secara keseluruhan. Business Unit as a whole.
Dalam rangka penerapan Manajemen Risiko yang In order to implement effective Risk Management,
efektif, baik untuk BNI secara individu maupun both for BNI individually and as a Consolidated and
secara Konsolidasi dan Terintegrasi dengan Entitas Integrated subsidiaries, the application of risk
Anak, penerapan manajemen risiko dilakukan management is done through 4 (four) pillars of risk
melalui 4 (empat) pilar penerapan manajemen management: (i) Active control from board of
risiko yaitu: (i) Pengawasan aktif direksi dan dewan directors and board of commissioners; (ii) The
komisaris; (ii) Kecukupan kebijakan, dan prosedur adequacy of policies and risk management
manajemen risiko serta penetapan limit risiko; (iii) procedures and, ie. Risk limit determination; (iii)
Kecukupan proses identifikasi, pengukuran, The adequacy of identification process,
pemantauan, dan pengendalian risiko serta Sistem measurement, monitoring, and risk control and
Informasi Manajemen Risiko, dan (iv) Sistem Risk Management Information Systems, and (iv)
pengendalian internal yang menyeluruh. Overall internal control systems.
Penerapan manajemen risiko di BNI secara umum Implementation of risk management in BNI is
terangkum dalam kerangka manajemen risiko. undertaken within the risk management framework.
Kerangka manajemen risiko ini dituangkan dalam This risk management framework is outlined in the
kebijakan, prosedur, limit-limit transaksi, policies, procedures, transaction limits, authorities
kewenangan dan ketentuan lain serta diaplikasikan and other regulations as well as being applied in
dalam perangkat manajemen risiko, yang berlaku the risk management tools, which is applicable in
di seluruh lingkup aktivitas usaha. the whole scope of business activities.
Secara berkala dilakukan evaluasi terhadap Periodic evaluation is applied to risk management
kebijakan dan prosedur manajemen risiko agar policies and procedures to ensure it reflects the
sesuai dengan perkembangan bisnis dan Bank’s current business and regulations.
perubahan regulasi.
Sebagai bagian dari Strategi Manajemen Risiko, As part of the Risk Management Strategy, BNI
BNI menetapkan Risk Appetite Statement (RAS). establishes a Risk Appetite Statement (RAS). RAS
RAS merupakan jenis dan tingkat risiko yang is the type and level of risk that a Bank can
sanggup diambil/ dihadapi Bank yang berada take/face within its risk capacity in order to achieve
dalam kapasitas risiko yang dimiliki dalam rangka business objectives. The BNI Risk Appetite
mencapai tujuan bisnis. Adapun Risk Appetite Statement is as follows:
Statement BNI sebagai berikut:
Risk Risk
Risk Appetite Statement Risk Appetite Statement
Appetite Appetite
Permodalan Memelihara modal sesuai dengan Capital Maintaining capital according to the
tingkat risiko dan di-review secara level of risk and reviewed periodically.
periodik.
Rentabilitas Memelihara rentabilitas secara Rentability Maintain sustainable profitability in the
berkesinambungan dalam jangka long term to support capital growth
panjang untuk mendukung and bank performance.
pertumbuhan permodalan dan kinerja
bank.
Risiko Kredit a. Memelihara pertumbuhan kredit Credit Risk a. Maintaining quality credit growth
yang berkualitas fokus pada sektor focusing on priority sectors.
prioritas. Pemberian kredit kepada Lending to the industrial sector
sektor industri dan kegiatan usaha and high-risk business activities is
berisiko tinggi dilakukan dengan carried out very carefully and
sangat hati-hati dan selektif. selectively.
b. Mengelola risiko konsentrasi pada b. Manage concentration risk at a
level yang menghasilkan return level that generates optimum
optimum. returns.
c. Meningkatkan kualitas kredit dan c. Improving credit quality and
efektivitas pengelolaan kredit effectiveness in managing non-
bermasalah. performing loans.
Halaman - 231 - Page
1356 Menduniakan Bisnis Indonesia
Page 770
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. MANAJEMEN RISIKO (lanjutan) 48. RISK MANAGEMENT (continued)
Risk Risk
Risk Appetite Statement Risk Appetite Statement
Appetite Appetite
Risiko Pasar Memelihara tingkat Risiko Pasar Market Risk Maintaining the level of Market Risk in
sesuai ketentuan dengan tetap accordance with regulations while
memperhatikan pencapaian target taking into account the achievement of
bisnis. business targets.
Risiko Memelihara ketersediaan likuiditas Liquidity Risk Maintaining the availability of liquidity
Likuiditas sesuai ketentuan dengan tetap in accordance with the provisions by
memperhatikan pencapaian target taking into account the achievement of
bisnis. business targets.
Risiko a. Intolerance pada internal fraud. Operational a. Intolerance to internal fraud.
Operasional b. Memastikan kecukupan mitigasi Risk b. Ensuring the adequacy of risk
risiko atas peningkatan transaksi e- mitigation for increased e-
channel/digitaI. channel/digital transactions.
c. Memastikan awareness seluruh c. Ensuring awareness of all
pegawai terhadap potensi risiko dan employees on potential risks and
setiap aktivitas yang dilakukan. every activity carried out.
d. Segenap pegawai berkomitmen d. All employees are committed to
untuk melaksanakan kontrol dalam implementing controls in each of
setiap aktivitasnya untuk their activities to minimize both
meminimalkan kerugian baik financial and non-financial losses
finansial maupun non finansial yang originating from inadequate
bersumber dari ketidakcukupan internal processes, human
proses internal, kelemahan SDM, resource weaknesses, and system
dan kegagalan sistem. failures.
e. Menjaga implementasi proyek IT e. Maintain the implementation of IT
sesuai jadwal yang telah ditetapkan. projects according to a
predetermined schedule.
Risiko Meminimalisir potensi kerugian akibat Legal Risk Minimizing potential losses due to
Hukum permasalahan hukum dalam kegiatan legal issues in BNI's business
usaha BNI. activities.
Risiko a. Menghasilkan pendapatan yang Strategic a. Generate sustainable income with
Stratejik berkelanjutan dengan risiko yang Risk manageable risk.
terjaga.
b. Memelihara permodalan sesuai b. Maintaining capital according to
ketentuan regulator dan kebutuhan regulatory provisions and needs
saat normal maupun krisis. during normal times and crises.
c. Meningkatkan ekspansi pasar c. Increase global market expansion
global melalui akselerasi strategi through acceleration of
bisnis internasional. international business strategies.
d. Memperkuat digital capability d. Strengthening digital capability
melalui inovasi dan peningkatan through innovation and increasing
partnership. partnerships.
e. Memelihara Tingkat Kesehatan e. Maintain Bank Soundness Level
Bank dan Profil Risiko di Rating 2 and Risk Profile at Rating 2 or
atau Iebih baik. better.
Risiko Meminimalisir secara berkelanjutan Compliance Minimizing on an ongoing basis fines
Kepatuhan denda dari Regulator sehingga Risk from Regulators so that they decrease
menurun dari waktu ke waktu. over time.
Risiko Menjaga rating BNI tetap investment Reputation Maintaining BNI's investment grade
Reputasi grade. Risk rating.
Agar penerapan manajemen risiko dapat berjalan Risk Governance is formed to enforce the
secara efektif, BNI menyusun Risk Governance effectiveness of risk management implementation,
sebagai bagian dari sistem Tata Kelola and as a part of Corporate Governance system,
Perusahaan (Corporate Governance) yang fokus which focuses on structure, process and approach
pada struktur, proses dan pendekatan pengelolaan to risk management in achieving the business
risiko dalam upaya pencapaian tujuan bisnis. goals.
Halaman - 232 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1357
Page 771
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. MANAJEMEN RISIKO (lanjutan) 48. RISK MANAGEMENT (continued)
Inisiatif dan langkah-langkah penyempurnaan telah Initiatives and corrective actions have been taken
dilakukan untuk meletakkan landasan yang kuat to build a solid foundation for BNI’s risk
dalam manajemen risiko di BNI yang mencakup management, covering aspect of organization,
aspek-aspek organisasi, strategi, sistem informasi strategies, information system and operations, and
dan operasi, serta pengembangan sumber daya human capital. BNI has taken some anticipatory
manusia. BNI juga telah melakukan langkah- actions related to humanity and personal aspects
langkah antisipatif yang menyentuh aspek humanis of each individual of BNI by implementing risk
dan personal setiap individu BNI, yaitu dengan culture enhancement to build a strong risk culture
membangun budaya risiko yang kuat yang that is part of the BNI’s company culture. BNI
merupakan bagian dari budaya perusahaan BNI. constantly strives to improve employee’s risk
BNI terus berupaya untuk meningkatkan budaya culture in order to create a strong risk culture.
risiko segenap insan BNI agar tercipta budaya
risiko yang kuat.
Terkait dengan produk atau aktivitas baru yang Related to new product or activity, a
akan diterbitkan, penilaian yang komprehensif comprehensive assessment for each of inherent
dilakukan terhadap risiko yang melekat pada risk in those new product or activity is done to
produk atau aktivitas baru untuk memastikan ensure the potential risk that may occur is
bahwa potensi risiko yang mungkin timbul telah mitigated.
dimitigasi dengan baik.
Pengelolaan risiko kredit, risiko likuiditas, risiko The management of BNI’s credit, liquidity, market
pasar dan operasional BNI sebagaimana diuraikan and operational risks, as described in Notes 49 to
pada Catatan 49 sampai dengan Catatan 52 52 are consistent with Regulator’s definition
adalah sesuai dengan definisi dari Regulator (tidak (unaudited).
diaudit).
BNI juga melakukan pengelolaan terhadap risiko BNI also has risk management for other risks as
lainnya sesuai aturan Regulator, yaitu (i) risiko regulated by Regulator, as follows (i) legal risk to
hukum untuk mengurangi kemungkinan kerugian minimize possible losses from lawsuits or
dari tuntutan hukum atau kelemahan aspek yuridis weakness in juridical aspects such as the absence
seperti ketiadaan peraturan perundang-undangan of laws and regulations, or weaknesses such as
yang mendukung atau kelemahan perikatan seperti non-compliance with the terms of the engagements
tidak dipenuhinya syarat sahnya kontrak atau validity of contracts or imperfect binding of
pengikatan agunan yang tidak sempurna .; (ii) risiko collaterals; (ii) reputation risk to minimize possible
reputasi untuk mengurangi kemungkinan kerugian losses due to stakeholder’s declining levels of trust
akibat menurunnya tingkat kepercayaan pemangku which comes from the negative perception of the
kepentingan (stakeholder) yang bersumber dari Bank; (iii) strategic risk to minimize possible losses
persepsi negatif terhadap Bank; (iii) risiko stratejik arising from inappropriate or improper
untuk mengurangi kemungkinan kerugian akibat implementation of the Bank’s strategy and
ketidaktepatan dalam pengambilan dan/ atau business decisions, or strategy that is not
pelaksanaan suatu keputusan stratejik serta responsive to external changes; and
kegagalan dalam mengantisipasi perubahan (iv) compliance risk to minimize possible losses of
lingkungan bisnis; dan (iv) risiko kepatuhan untuk the Bank from non-compliance or failure to
mengurangi kemungkinan kerugian karena Bank implement the prevailing laws and regulations.
tidak mematuhi atau tidak melaksanakan peraturan
perundang-undangan dan ketentuan.
Upaya-upaya yang dilakukan untuk mengelola The initiatives taken to manage legal risk,
risiko hukum, risiko reputasi, risiko stratejik dan reputation risk, strategic risk and compliance risk
risiko kepatuhan seperti tersebut di atas as described above, among others, are as follows:
diantaranya adalah:
• Mengelola Pedoman Perusahaan untuk • Manage Operational Guidance Manual for
manajemen risiko hukum, risiko reputasi, risiko legal risk, reputation risk, strategic risk, and
stratejik, dan risiko kepatuhan; compliance risk;
• Melakukan analisis aspek risiko hukum dan uji • Analysis of the legal aspects and compliance
kepatuhan terhadap produk atau aktivitas test for existing and new product or activities;
existing dan baru;
• Melakukan kaji ulang berkala terhadap format • Conduct periodic reviews of the standard
standar perjanjian, khususnya perjanjian format of the agreement, especially the credit
kredit, guna memastikan kesesuaian dengan agreement, to ensure compliance with
peraturan perundang-undangan; statutory regulations;
Halaman - 233 - Page
1358 Menduniakan Bisnis Indonesia
Page 772
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. MANAJEMEN RISIKO (lanjutan) 48. RISK MANAGEMENT (continued)
Upaya-upaya yang dilakukan untuk mengelola The initiatives taken to manage legal risk,
risiko hukum, risiko reputasi, risiko stratejik dan reputation risk, strategic risk and compliance risk
risiko kepatuhan seperti tersebut di atas as described above, among others, are as follows:
diantaranya adalah: (lanjutan) (continued)
• Melakukan kaji ulang secara berkala terhadap • Conduct periodic reviews of contracts and
kontrak dan perjanjian antara BNI dengan agreements between BNI and other parties,
pihak lain, antara lain dengan cara melakukan among others by reassessing the
penilaian kembali terhadap efektivitas proses effectiveness of the enforcement process to
enforcement guna mengecek validitas hak check the validity of rights in existing contracts
dalam kontrak dan perjanjian yang ada; and agreements;
• Melakukan pengelolaan komplain/keluhan • Manage customer complaints by optimizing
nasabah dengan optimalisasi fungsi sarana the function of Online Request Management
Online Request Management (ORM), (ORM) facilities, then resolve the issue;
selanjutnya menyelesaikan permasalahan
tersebut;
• Mengelola jumlah pemberitaan negatif yang • Managing the amounts of negative news on
ada di media, baik media cetak maupun media media, whether printed or electronic media,
elektronik dan menindaklanjuti pemberitaan and follow up the proclamation in accordance
tersebut sesuai dengan ketentuan; with the prevailing policies;
• Melakukan perencanaan strategis melalui • The strategic planning done through a series
serangkaian proses untuk penyelarasan of strategic planning process to align the
strategi perusahaan dengan strategi unit; corporate strategy and strategy unit;
• Melakukan pemantauan pencapaian rencana • Planning the completion of a business that has
bisnis yang telah ditetapkan, dilakukan dengan been determined, is done by comparing the
membandingkan target terhadap realisasi target to the realization of the business;
bisnis;
• Melakukan sertifikasi kepatuhan terhadap • Compliance certification to all policies and
kebijakan dan prosedur sesuai dengan procedures in accordance with applicable
ketentuan; dan regulations; and
• Melakukan pemantauan terhadap jenis, • Monitoring of types, significance and
signifikansi dan frekuensi pelanggaran frequency of violations of regulations (BNI
terhadap ketentuan (track record kepatuhan compliance track record).
BNI).
Sesuai dengan Surat Edaran OJK (SEOJK) In accordance with the Circular Letter of Financial
No.14/SEOJK.03/2015, BNI selaku Entitas Utama Services Authority regulations (SEOJK) No.
Konglomerasi Keuangan wajib menerapkan 14/SEOJK.03/2015, BNI as the parent entity of a
Manajemen Risiko Terintegrasi secara financial conglomerate has to implement the
komprehensif dan efektif. Tujuan penerapan integrated risk management comprehensively and
manajemen risiko terintegrasi tersebut yaitu untuk effectively. The purpose of the implementation of
mengelola seluruh risiko yang melekat pada integrated risk management implementation is to
aktivitas/kegiatan usaha konglomerasi keuangan manage the whole inherent risks in the financial
BNI serta menciptakan keunggulan kompetitif dan conglomerate’s business activities, and also to
memelihara pertumbuhan yang berkesinambungan create competitive advantages and maintain
sehingga dapat meningkatkan nilai (shareholder sustainable growth, so that it can increase the
value) konglomerasi keuangan BNI secara financial conglomeration shareholder value of BNI
keseluruhan. as a whole.
Halaman - 234 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1359
Page 773
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. MANAJEMEN RISIKO (lanjutan) 48. RISK MANAGEMENT (continued)
Secara umum seluruh Lembaga Jasa Keuangan Generally, all of the Financial Services Institutions
(LJK) anggota Konglomerasi Keuangan BNI, baik (FSI) as part of the BNI Financial Conglomeration,
BNI sebagai LJK Induk (Entitas Utama) dan where BNI as the Parent FSI (Main Entity) and
masing-masing LJK Anak telah menerapkan each Subsidiaries FSI have implemented risk
manajemen risiko, antara lain dengan membentuk management, among others by establishing a risk
unit risiko pada masing-masing LJK. Manajemen unit in each FSI. Risk management in each FSI is
risiko pada masing-masing LJK Anak secara operating separately from the business unit and
operasional dilakukan terpisah dari unit bisnis dan conducts its function independently. To support the
menjalankan fungsinya secara independen. Untuk implementation of risk management, the FSI have
mendukung penerapan manajemen risiko, pada established internal control units/function in their
organisasi LJK Anak juga dibentuk unit/fungsi organizational structure, which monitors the
intern yang melakukan pemantauan kepatuhan compliance with internal controls regularly and
terhadap kontrol internal secara rutin dan berkala. periodically on a regular basis.
Disamping itu, Dewan Komisaris dan Direksi pada In addition, the Boards of Commissioners and
masing-masing LJK Anak secara aktif juga Directors of the respective Subsidiaries actively
melakukan pemantauan, dan evaluasi melalui monitor and evaluate the internal controls of the
laporan-laporan yang disampaikan oleh setiap LJK Subsidiaries, through the reports submitted by the
Anak untuk selanjutnya digunakan sebagai salah respective Subsidiaries, as a basis in formulating
satu bahan pertimbangan dalam menetapkan and developing appropriate policies for the
kebijakan pada LJK Anak. Subsidiaries.
BNI selaku Entitas Utama telah melakukan As the Parent Entity, BNI coordinates with its FSI
koordinasi dengan LJK Anak untuk menerapkan Subsidiaries regarding the implementation of risk
manajemen risiko sesuai ketentuan Otoritas Jasa management policies as defined by Indonesia
Keuangan, antara lain dengan melakukan Financial Services Authority, among others by
pemantauan dan pengukuran risiko yang implementing risk monitoring and measurement in
dituangkan dalam bentuk penilaian Kecukupan the form of consolidated Capital Adequacy Ratio
Penyediaan Modal Minimum (KPMM) Konsolidasi, (CAR) assessment, integrated Capital Adequacy
KPMM Terintegrasi, penilaian Tingkat Kesehatan Ratio (CAR) assessment, the Bank’s consolidated
Bank (TKB) konsolidasi, serta penilaian Profil soundness rating consolidated assessment,
Risiko Konsolidasi dan penilaian Profil Risiko consolidated risk profile and also integrated risk
Terintegrasi Konglomerasi Keuangan BNI (tidak profile assessment on BNI Financial
diaudit). Conglomeration (unaudited).
Penilaian profil risiko BNI individu menggambarkan The risk profile assessment of BNI reflects the
risiko yang melekat dalam kegiatan bisnis Bank inherent risk of the Bank’s business, including the
(inherent risk) termasuk kualitas penerapan risk control system for 8 (eight) type of risk are
Manajemen Risiko yang mencerminkan sistem assessed are Credit Risk, Market Risk, Liquidity
pengendalian risiko (risk control system) pada Risk, Operational Risk, Legal Risk, Reputation
8 (delapan) jenis risiko yaitu Risiko Kredit, Risiko Risk, Strategic Risk, and Compliance Risk. The risk
Pasar, Risiko Likuiditas, Risiko Operasional, Risiko profile of BNI has been performed based on
Hukum, Risiko Reputasi, Risiko Stratejik, dan attachment of SEOJK No. 14/SEOJK.03/2017
Risiko Kepatuhan. Penilaian Profil Risiko BNI telah about the Bank’s soundness rating assessment.
dilakukan sesuai dengan lampiran SEOJK No.
14/SEOJK.03/2017 tentang Penilaian Tingkat
Kesehatan Bank Umum.
Berdasarkan hasil laporan terakhir atas penilaian Based on the results of a recent self-assessment
sendiri (self assessment), peringkat risiko inheren report, inherent risk rank of BNI as of
BNI posisi 31 Desember 2023 adalah low to 31 December 2023 is low to moderate and the
moderate dengan peringkat kualitas penerapan quality of the risk management implementation
manajemen risiko yang memadai (satisfactory) rank is satisfactory, therefore the risk profile
sehingga peringkat komposit Profil Risiko BNI composite rank of BNI is 2 (low to moderate)
adalah 2 (low to moderate) (tidak diaudit). (unaudited).
Halaman - 235 - Page
1360 Menduniakan Bisnis Indonesia
Page 774
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
48. MANAJEMEN RISIKO (lanjutan) 48. RISK MANAGEMENT (continued)
Penilaian Profil Risiko Terintegrasi merupakan Integrated Risk Profile assessment is the
penilaian terhadap 10 (sepuluh) jenis Risiko assessment of the 10 (ten) types of risks based on
berdasarkan Risiko Inheren dan Kualitas Inherent Risks and the integrated Implementation
Penerapan Manajemen Risiko (KPMR) terintegrasi. of Risk Management Quality (KPMR). The ten
Kesepuluh jenis Risiko tersebut adalah Risiko types of Risks being assessed are Credit Risk,
Kredit, Risiko Pasar, Risiko Likuiditas, Risiko Market Risk, Liquidity Risk, Operational Risk, Legal
Operasional, Risiko Hukum, Risiko Reputasi, Risk, Reputation Risk, Strategic Risk, Compliance
Risiko Stratejik, Risiko Kepatuhan, Risiko Risk, Intra Group Transactions Risk and Insurance
Transaksi Intra-Grup dan Risiko Asuransi. Risk. Assessment of the Integrated Risk Profile has
Penilaian Profil Risiko BNI Terintegrasi tersebut complied with the SEOJK No. 14/SEOJK.03/2015
telah dilakukan sesuai dengan lampiran SEOJK dated 25 May 2015 about Integrated Risk
No. 14/SEOJK.03/2015 tanggal 25 Mei 2015 Management Implementation for Financial
tentang Penerapan Manajemen Risiko Terintegrasi Conglomerate.
bagi Konglomerasi Keuangan.
Penilaian Profil Risiko Terintegrasi dilakukan Integrated Risk Profile assessment is conducted
semesteran. Berdasarkan hasil laporan terakhir semi annually. Based on the results of the last self-
secara penilaian sendiri (self assessment), assessment report, the inherent risk rank of BNI as
peringkat risiko inheren posisi 31 Desember 2023 of 31 December 2023 is low to moderate with the
adalah low to moderate dengan peringkat kualitas quality of the risk management implementation
penerapan manajemen risiko yang memadai rank as satisfactory, therefore the composite rank
(satisfactory) sehingga peringkat komposit Profil of BNI’s Risk Profile as a financial conglomeration
Risiko Konglomerasi Keuangan BNI adalah 2 (low is 2 (low to moderate) (unaudited).
to moderate) (tidak diaudit).
Penilaian Tingkat Kesehatan Bank (TKB) BNI self BNI Bank Soundness Level (TKB) self assessment
assessment posisi 31 Desember 2023 yang berada for the position as of 31 December 2023 which is in
pada Peringkat 2 (PK 2) dengan predikat “sehat” Rank 2 (PK 2) with the predicate “healthy” or stable
atau stabil dibandingkan dengan TKB BNI posisi compared to the TKB BNI at the position in
31 Desember 2022 (tidak diaudit). 31 December 2022 (unaudited).
1. Profil Risiko 1. Risk Profile
Hasil penilaian Profil Risiko BNI posisi The results of the BNI Risk Profile assessment
31 Desember 2023 masih stabil di Peringkat 2 for the position 31 December 2023 are still
(Low to Moderate) dengan tren menurun. stable at Rank 2 (Low to Moderate) with
decreasing trend.
2. Rentabilitas 2. Rentability
Terjadi penurunan tren risiko pada parameter The decreasing of risk trend which occurred in
Rentabilitas yang dipicu oleh pencapaian rasio Rentability parameter which was triggered by
profitabilitas yang telah membaik dan sesuai improvement of the achievement of a profitability
target. ratio as target.
3. Permodalan 3. Capital
Penurunan tren risiko pada parameter The decreasing risk trend in the capital
permodalan diakibatkan peningkatan rasio CAR parameter was due to an increase in the BNI’s
BNI karena peningkatan total modal BNI secara total capital component due to an increase of
modal tier 1 melalui laba ditahan serta BNI’s tier 1 capital from retained earnings as
penerbitan Additional Tier 1 Capital Securities well as issuance of Additional Tier 1 Capital
dan peningkatan modal tier 2 melalui penerbitan Securities and increase of tier 2 capital due to
subdebt. subdebt issuance.
4. Tata Kelola 4. Governance
Tata kelola BNI posisi 31 Desember 2023 BNI’s governance for the position of
dibandingkan dengan posisi 31 Desember 2022 31 December 2023 is relatively stable compared
relatif stabil. to the position in December 2022.
Halaman - 236 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1361
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Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT 49. CREDIT RISK
Pengelolaan kredit Bank diarahkan untuk The Bank’s loan management is aimed to support
melakukan ekspansi kredit dan mengelola kualitas the loan expansion and to manage the quality of
setiap kredit sejak saat diberikan sampai dengan each loan from the time the loan was granted until
dilunasi oleh debitur dan untuk mencegah kredit the loan is fully repaid by the debtors and to
tersebut menjadi kredit bermasalah (Non- prevent the loan becoming a Non-Performing Loan
Performing Loan/NPL). Pengelolaan kredit yang (NPL). Effective loan management is intended to
efektif dapat meminimalkan kerugian dan minimize the risk of losses and optimize the use of
mengoptimalkan penggunaan modal yang capital allocated for credit risk.
dialokasikan untuk risiko kredit.
Pengelolaan risiko kredit BNI selain bertujuan The purpose of BNI’s credit risk management other
untuk memenuhi persyaratan yang ditetapkan oleh than to comply with Regulatory requirement is to
Regulator, juga untuk meminimalkan kemungkinan minimise the possible losses resulting from the
kerugian yang timbul akibat debitur gagal debtors’ failure to pay credit facility and other
memenuhi kewajibannya atas fasilitas kredit yang financial contracts at the minimum level, both on
diberikan dan kontrak keuangan lainnya, baik pada the individual and loan portfolio level.
tingkat individu debitur maupun portofolio kredit
secara keseluruhan.
BNI telah memiliki kebijakan dan prosedur BNI already has loan policies and procedures for
perkreditan serta kebijakan manajemen risiko kredit credit and credit risk management that was
yang diputuskan melalui forum Komite Kebijakan decided in the Credit Policy Committee (KKP),
Perkreditan (KKP), Komite Prosedur Perkreditan Credit Procedures Committee (KPP), Risks
(KPP), Komite Manajemen Risiko dan Anti Fraud Management and Anti Fraud Committee sub
sub Komite Manajemen Risiko (KRA-RMC) yang division of Risk Management (KRA-RMC)
beranggotakan Direksi dan beberapa anggota consisting of Board of Directors and several
manajemen senior serta Rapat Direksi (Radisi) members of senior management and also Board of
serta disetujui oleh Dewan Komisaris. Kebijakan Directors meetings and approved by Board of
Perkreditan Bank disetujui oleh Dewan Komisaris Commissioner. Bank Credit Policies is approved by
dan ditinjau paling lama setiap 3 (tiga) tahun sekali. Board of Commissioner and reviewed at least once
Selanjutnya kebijakan dan prosedur tersebut in 3 (three) years. These policy and procedures are
dituangkan dalam Pedoman Perusahaan (PP) written in the Credit Company Guidelines (PP) and
Perkreditan dan Pedoman Perusahaan Manajemen Credit Risk Management Company Guidelines.
Risiko Kredit.
Pedoman Perusahaan (PP) Perkreditan These Credit Company Guidelines (PP) provide
memberikan pedoman secara lengkap dan complete and detailed guidance on loan
terperinci atas kegiatan manajemen kredit dari saat management activities from loan proposal, analysis
pengajuan kredit, proses analisis, persetujuan, process, approval, monitoring, documentation,
pemantauan, pendokumentasian, pengendalian, controls, restructuring and the settlements of non-
penyelamatan/restrukturisasi dan penyelesaian performing loans, so that credit quality can be
kredit bermasalah, sehingga kualitas kredit dapat maintained by taking into account the business
terjaga dengan tetap memperhatikan target bisnis targets set (unaudited).
yang ditetapkan (tidak diaudit).
Dalam rangka mendukung proses pemberian kredit To support a prudent loan granting process, BNI
yang lebih hati-hati, BNI melakukan penelaahan conducts periodic reviews and enhances its loan
dan penyempurnaan kebijakan perkreditan dan and credit risk management policies in line with
kebijakan manajemen risiko kredit secara periodik current business developments.
sesuai dengan perkembangan bisnis terkini.
Halaman - 237 - Page
1362 Menduniakan Bisnis Indonesia
Page 776
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
Pengelolaan risiko kredit diterapkan pada tingkat Credit risk management is implemented both at the
individu dan tingkat portofolio. Pada tingkat individu individual and portfolio level. At the individual level,
pinjaman untuk kredit produktif, setiap usulan for productive loans, each loan granting proposal is
pemberian kredit dilakukan melalui proses analisis made through a process of analysis by the
kredit oleh Unit Bisnis dan ditinjau oleh unit risiko Business Unit and reviewed by the credit risk unit.
kredit. Mekanisme proses persetujuan kredit The credit approval process mechanism is through
dilakukan melalui rapat Komite Kredit. Komite a Credit Committee meeting. The Credit Committee
Kredit merupakan lembaga pemutus kredit constitutes the decision maker for credit approval,
yang beranggotakan pemutus dari Unit Bisnis which consists of representatives from Business
dan Unit Risiko Bisnis, dengan demikian proses Units and the Credit Risk Unit, so that the loan
pemberian kredit menjadi lebih komprehensif dan granting process becomes more comprehensive
hati-hati. and prudent.
Untuk mempercepat proses ekspansi bisnis To accelerate the process of business expansion in
segmen kecil, fungsi pemasaran dan proses small segment, the marketing and credit analysis
analisa kredit dilakukan oleh Relationship Manager process function is performed by the Relationship
yang berada di bawah Unit Bisnis yaitu dengan Manager under the Business Unit by conducting
melakukan analisa bisnis dan analisa risiko serta business analysis and risk analysis as well as
memberikan mitigasi risiko yang diperlukan providing risk mitigation against the proposed
terhadap calon debitur yang diusulkan. debtor candidates.
Adapun untuk segmen menengah dan korporasi As for the middle and corporate segment these are
dilakukan oleh Relationship Manager dan Business performed by Relationship Managers and Business
Analyst yang berada di Unit Bisnis dengan tugas Analyst who are in the Business Unit and have the
memproses usulan dari calon debitur, sementara task of processing the proposals from prospective
analisis dan review risiko calon debitur di segmen debtors, while the analysis and risk review of
Korporasi dan Menengah dilakukan oleh fungsi prospective debtors in the Corporate and Middle
Credit Risk Manager yang berada di bawah Unit segment are performed by Credit Risk Manager
Risiko. who is under the Risk Unit.
Penerapan four eyes principles dalam proses The application of four eyes principles in the
perkreditan di BNI diimplementasikan dalam proses lending process at BNI is implemented in the credit
persetujuan kredit yang dilakukan melalui Komite approval process through Credit Committees, that
Kredit, yaitu forum bersama pejabat pemutus kredit is a forum of credit decision makers who have the
yang mempunyai wewenang memutus kredit yang authority to approve the credit in accordance with
diusulkan sesuai dengan limit yang ditetapkan. the specified limit. The members of the Credit
Anggota Komite Kredit terdiri dari pejabat unit Committee consist of business unit officers and
bisnis dan unit risiko bisnis. Dengan demikian business risk unit officers. Thus the process of
proses pemberian kredit menjadi lebih granting credit becomes more comprehensive and
komprehensif dan hati-hati. prudent.
Unit bisnis dan unit risiko bisnis berperan sebagai Business units and business risk units act as first
first line of defense (risk owner) yang bertugas line of defense (risk owner) in charge of managing
mengelola dan mengendalikan risiko kredit pada and controlling credit risk in daily operations of the
kegiatan operasional harian unit tersebut. unit.
Proses analisis dan persetujuan kredit dilakukan Loan analysis and approval process is conducted
melalui serangkaian proses penilaian tingkat risiko through several assessment processes of the
kredit calon debitur, yang diantaranya dengan applicant’s credit risks, i.e. through internal rating
menggunakan internal rating system (untuk kredit system (for productive loans) and credit scoring on
produktif) dan credit scoring pada decision engine the iDEAS decision engine which has been
iDEAS yang telah terintegrasi dengan Loan integrated with Loan Origination System (for
Origination System (untuk kredit konsumtif dan consumer loans and productive retail loans up to
kredit produktif segmen ritel sampai dengan Rp5 IDR 5 Million), followed by the related risk
Miliar) , sekaligus juga strategi mitigasi risikonya. mitigation strategy. The results of the credit
Hasil proses analisis dan penilaian tingkat risiko analysis and risk assessment process will be
kredit kemudian diajukan kepada Komite Kredit forwarded to the Credit Committee for approval.
untuk mendapatkan persetujuan.
Halaman - 238 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1363
Page 777
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
Kredit yang bermasalah dikelola oleh Divisi Non-performing loan is managed by Corporate
Corporate Remedial & Recovery untuk segmen Remedial & Recovery Division for corporate
Korporasi, Divisi Enterprise & Commercial segment, Enterprise & Commercial Remedial &
Remedial & Recovery untuk segmen Enterprise, Recovery Division for Enterprise, Commercial &
Komersial dan Ritel produktif serta Divisi Retail productive Retail and Retail Collection & Recovery
Collection & Recovery untuk segmen Konsumer Division for Consumer and Program segment , to
dan Program, agar penyelamatan/ penyelesaian ensure better credit recovery and settlement, and
kredit dapat dilakukan secara lebih baik dan to enable the Business Unit to focus on the
memampukan Unit Usaha untuk dapat fokus pada management of performing debtors and loan
pengelolaan debitur lancar dan melakukan expansion.
ekspansi kredit.
Untuk menjaga agar portofolio Bank tidak To prevent the Bank portfolio from being
terkonsentrasi pada debitur dan sektor ekonomi concentrated to certain debtors and economic
tertentu, maka telah ditetapkan pembatasan kredit sectors, credit restrictions have been set according
sesuai risk appetite, sedangkan untuk to the risk appetite, while to anticipate exceeding
mengantisipasi pelampauan BMPK BNI telah the Legal Lending Limit, BNI has set limits on the
menetapkan limit BMPK yang disebut house limit Maximum Limit of Credit License called House
dengan batas yang lebih prudent dibandingkan limit Limit with a more prudent limit than the limit of
BMPK sesuai ketentuan regulator. Maximum Credit Granting in accordance with the
provisions of the regulator.
Untuk mengatur komposisi portofolio pinjaman BNI, To manage the composition of BNI loan portfolio,
setiap tahun sekali ditetapkan batas maksimum the loan exposure limit is determined annually to
pinjaman (Loan Exposure Limit) yang bertujuan diversify loan portfolio among different industry
untuk mendiversifikasi portofolio pinjaman sectors and industry sub sector in order to optimize
berdasarkan sektor industri dan sub sektor industri return regarding risk in each sector and to reduce
untuk mengoptimalkan pendapatan dengan concentration risk. In the determination of optimal
mempertimbangkan risiko di masing-masing sektor concentration in industry sectors, the Bank has
industri serta mengurangi risiko konsentrasi. Dalam developed a method of Credit Portfolio
penentuan konsentrasi tiap sektor industri yang Optimisation (CPO) by calculating the correlation of
optimal, Bank mengembangkan metode Credit risk return from each industry sectors. Furthermore,
Portfolio Optimisation (CPO) dengan the Bank monitors the status of the space available
memperhitungkan korelasi risk-return dari tiap based on Loan Exposure Limit (LEL) periodically.
sektor industri. Selanjutnya Bank memonitor status
kelonggaran ekspansi pinjaman (space available)
secara periodik berdasarkan Loan Exposure Limit
(LEL).
Pengembangan manajemen risiko kredit dilakukan The development of credit risk management is
secara bertahap sesuai dengan kerangka kerja conducted in stages, and in line with the framework
yang ditetapkan Otoritas Jasa Keuangan. Sejak set by. As 1 January 2023 BNI has implemented
1 Januari 2023 BNI telah mengimplementasikan the calculation of Credit Risk Weighted Assets
perhitungan ATMR Risiko Kredit dengan using the standard approach according to SEOJK
pendekatan Standar sesuai SEOJK No.24/ SEOJK.03/ 2021 concerning Calculation of
No.24/SEOJK.03/2021 tentang Perhitungan Aset Risk Weighted Assets for Credit Risk Using a
Tertimbang Menurut Risiko Untuk Risiko Kredit Standard Approach for Commercial Banks
Dengan Menggunakan Pendekatan Standar Bagi (unaudited).
Bank Umum (tidak diaudit).
Sebagai bagian dari pengukuran risiko kredit dan As part of the measurement of credit risk and to
untuk mengantisipasi terjadinya perubahan faktor anticipate the occurrence of macro-factors changes
makro yang berpengaruh pada Bank, BNI secara affecting the Bank, BNI periodically performs stress
berkala melakukan stress testing risiko kredit untuk testing of credit risk to assess changes in loan
menilai perubahan portofolio kredit dan portfolio and its impact to the Bank and the Bank’s
pengaruhnya bagi Bank serta kemampuan Bank ability to face such condition.
menghadapi kondisi tersebut.
Halaman - 239 - Page
1364 Menduniakan Bisnis Indonesia
Page 778
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
(i) Eksposur maksimum risiko kredit. (i) Maximum exposure of the credit risk.
Eksposur risiko kredit terhadap aset-bersih Credit risk exposures relating to the assets-net
sesudah cadangan kerugian penurunan nilai of allowance for impairment losses on the
pada laporan posisi keuangan konsolidasian consolidated statement of financial position as
pada tanggal-tanggal 31 Desember 2023 dan of 31 December 2023 and 2022 are as
2022 adalah sebagai berikut: follows:
Eksposur maksimum/
Maximum exposure
Keterangan 2023 2022 Description
Giro pada Bank Indonesia 65,256,432 82,921,989 Current accounts with Bank Indonesia
Giro pada bank lain 35,022,762 15,921,868 Current accounts with other banks
Penempatan pada bank lain dan Placements with other banks
Bank Indonesia 43,794,166 51,569,316 and Bank Indonesia
Efek-efek Marketable securities
- Nilai wajar melalui laporan laba rugi 8,281,822 7,175,874 Fair value through profit or loss -
- Nilai wajar melalui penghasilan Fair value through other -
komprehensif lain 28,517,114 20,898,262 comprehensive income
- Biaya perolehan diamortisasi 361,374 475,837 Amortized cost -
Efek-efek yang dibeli Securities purchased under
dengan janji dijual kembali 13,951,344 16,631,271 agreement to resell
Wesel ekspor dan tagihan lainnya 18,998,994 20,729,220 Bills and other receivables
Tagihan akseptasi 17,091,194 18,911,843 Acceptance receivables
Pinjaman yang diberikan 647,926,638 595,854,325 Loans
Obligasi Pemerintah Government Bonds
- Nilai wajar melalui laba rugi 4,187,772 1,775,053 Fair value through profit or loss -
- Nilai wajar melalui penghasilan Fair value through other -
komprehensif lain 86,547,352 82,325,853 comprehensive income
- Biaya perolehan diamortisasi 36,361,761 37,187,627 Amortized cost -
Aset lain-lain - bersih*) 11,044,503 10,645,624 Other assets - net*)
1,017,343,228 963,023,962
*) Aset lain-lain - bersih terdiri dari piutang bunga, piutang terkait transaksi *) Other assets - net consist of interest receivables, receivables
ATM dan kartu kredit, piutang lain-lain dan piutang nasabah - Entitas from transactions related to ATM and credit card, other
anak. receivables and receivables from customers - Subsidiary.
Eksposur risiko kredit terhadap rekening Credit risk exposures relating to consolidated
administratif konsolidasian pada tanggal- administrative accounts ítems as of
tanggal 31 Desember 2023 dan 2022 adalah 31 December 2023 and 2022 are as follows:
sebagai berikut:
Eksposur maksimum/
Maximum exposure
Keterangan 2023 2022 Description
Fasilitas kredit kepada debitur
yang belum digunakan 55,883,261 57,335,014 Unused loan facilities
Irrevocable letters of credit yang Outstanding irrevocable
masih berjalan 16,854,306 16,074,195 letters of credit
Garansi yang diterbitkan 66,777,131 63,108,968 Guarantees issued
139,514,698 136,518,177
Halaman - 240 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1365
Page 779
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
(i) Eksposur maksimum risiko kredit (lanjutan) (i) Maximum exposure of the credit risk
(continued)
Tabel di atas menggambarkan eksposur The table above represents credit risk
maksimum atas risiko kredit bagi Grup pada exposures of the Group as of 31 December
tanggal 31 Desember 2023 dan 2022. Untuk 2023 and 2022. For assets on the
aset pada laporan posisi keuangan consolidated statement of financial position,
konsolidasian, eksposur di atas ditentukan the exposures set out above are based on net
berdasarkan nilai tercatat bersih seperti yang carrying value as reported in the consolidated
diungkapkan pada laporan posisi keuangan statement of financial position.
konsolidasian.
Pada tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022, the total
2022, masing-masing sebesar 63,65% dan maximum credit risk exposure toward asset in
61,87% adalah jumlah eksposur risiko kredit the consolidated statement of financial
maksimum terhadap aset pada laporan posisi position from loans is 63.65% and 61.87%,
keuangan konsolidasian yang berasal dari respectively.
pinjaman yang diberikan.
Manajemen yakin akan kemampuan Bank Management is confident in its ability to control
untuk mengendalikan dan memelihara and sustain exposure of credit risk to the Bank
eksposur risiko kredit yang berasal dari kredit resulting from its loans based on the following:
yang diberikan, berdasarkan hal-hal sebagai
berikut:
• Proses peningkatan pengelolaan kredit • The process of improving credit
secara berkelanjutan melalui management in a sustainable manner by
penyempurnaan end to end credit improving end to end credit process,
process, pengembangan produk product development credit organization
penyempurnaan organisasi perkreditan, improvement, credit capability
peningkatan kemampuan SDM di bidang improvement of human resources and
perkreditan dan pengembangan development of technology based for
perangkat kredit berbasis teknologi. credit application.
• BNI telah memiliki pedoman tertulis • BNI has documented credit policies and
mengenai kebijakan dan proses kredit manual procedures that cover all aspects
yang mencakup seluruh aspek pemberian of the Bank’s lending activities. Each loan
kredit yang dilakukan. Setiap pemberian transaction must adhere to the
kredit harus senantiasa mengacu pada requirements of the Bank’s policy.
kebijakan tersebut.
• BNI telah menetapkan risk appetite dan • BNI has set risk appetite and risk
risk tolerance yang selaras dengan tolerance in accordance with the Bank’s
sasaran strategis Bank, yang digunakan strategic objectives, which are used as a
sebagai acuan tingkat risiko yang akan reference level of risk to be taken by the
diambil Bank dalam pencapaian sasaran Bank in achieving business goals.
bisnis.
• BNI telah melakukan stress test risiko • BNI has performed stress test on credit
kredit untuk menilai kemampuan Bank risk to assess the ability of the Bank to
bertahan dalam kondisi tidak normal serta stay in the abnormal condition and as an
sebagai alat untuk pengambilan instrument for decision making for the
keputusan Bank. Bank.
• BNI telah memiliki sistem deteksi dini • BNI has an early problem detection
permasalahan melalui ”early warning system through “early warning system”
system” dan pemantauan yang disiplin. and disciplined monitoring.
• Seluruh kredit diberikan dengan agunan • All loans are secured by collaterals,
kecuali untuk jenis kredit tertentu seperti except for certain loans such as credit
kartu kredit, personal loans dan fasilitas cards, personal loans and interbank loans.
antar bank.
Halaman - 241 - Page
1366 Menduniakan Bisnis Indonesia
Page 780
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
(ii) Analisa eksposur maksimum terhadap risiko (ii) Analysis of maximum exposure to credit risk
kredit setelah memperhitungkan dampak after taking into account the impact of
agunan dan mitigasi risiko kredit lainnya collateral and other credit risk mitigation
BNI menentukan struktur kredit termasuk BNI sets loan structure for every debtor
penentuan covenant yang tepat sesuai through appropriate covenants that aligns with
kebutuhan dan kondisi debitur, sehingga kredit debtor needs and condition. This is to ensure
yang diberikan benar-benar efektif dan the debtor uses the loan according to its
menguntungkan bagi debitur maupun Bank. original purpose so that the Bank and the
Jenis agunan yang yang dimiliki oleh Bank debtor’s interests are fulfilled. Collateral types
adalah kas, deposito, agunan yang diikat held by the Bank are cash, deposits, registered
dengan hipotik dan hak tanggungan, garansi/ mortgages, guarantees and other registered
penjaminan pihak ketiga (termasuk penjaminan securities over assets. Estimates of fair value
kredit oleh perusahaan asuransi) serta jaminan of collaterals held by the Bank is based on the
dalam bentuk aset lainnya. Perkiraan nilai value of collaterals assessed internally or
wajar dari agunan yang digunakan oleh Bank externally by the independent appraisers.
didasarkan pada nilai agunan yang dinilai oleh
penilai internal maupun eksternal.
Ketentuan coverage atau kecukupan agunan The collateral coverage criteria for each
untuk tiap segmen ditentukan sebagai berikut: segment is divided as follows: (unaudited)
(tidak diaudit)
Jumlah Coverage Minimal /
Segmen/Segment Jenis Agunan/Collateral
Minimum Coverage Amount
Aset tetap/Fixed Asset
Kas/Cash
Standby letter of credit (“SBLC”)
Korporasi/ Tanah dan Bangunan/Land and Building 100% dari limit kredit/from credit
Wholesale Piutang/Receivable limit
Kendaraan/Vehicle
Agunan lain yang diterima oleh Bank/Other
collaterals held by the Bank
Aset tetap/Fixed Asset
Kas/Cash
SBLC
Menengah/ Tanah dan Bangunan/Land and Building 125% dari limit kredit/from credit
Middle Piutang/Receivable limit
Kendaraan/Vehicle
Agunan lain yang diterima oleh Bank/Other
collaterals held by the Bank
Aset tetap/Fixed Asset
110% dari limit kredit/from credit
Kecil/Retail Kas/Cash
limit
SBLC
Nilai tercatat dari aset keuangan bank selain The carrying amounts of financial assets other
kredit yang diberikan dan efek-efek yang dibeli than bank loans and securities purchased
dengan janji dijual kembali pada umumnya under agreements to resell is generally equal
menggambarkan eksposur maksimum atas to the maximum exposure of credit risk.
risiko kredit.
Halaman - 242 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1367
Page 781
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
(ii) Analisa eksposur maksimum terhadap risiko (ii) Analysis of maximum exposure to credit risk
kredit setelah memperhitungkan dampak after taking into account the impact of
agunan dan mitigasi risiko kredit lainnya collateral and other credit risk mitigation.
(lanjutan) (continued)
Tabel di bawah ini menunjukkan eksposur The table below shows the net maximum
maksimum bersih atas risiko kredit untuk efek- exposure to credit risk on securities purchased
efek yang dibeli dengan janji dijual kembali under agreements to resell on 31 December
pada tanggal-tanggal 31 Desember 2023 dan 2023 and 2022:
2022:
2023
Eksposur
maksimum/ Agunan/ Eksposur Bersih/
Maximum Collateral Net Exposure
Keterangan exposure Description
Efek-efek yang dibeli dengan janji Securities purchased under agreements
dijual kembali 13,951,344 14,102,758 (151,414) to resell
2022
Eksposur
maksimum/ Agunan/ Eksposur Neto/
Maximum Collateral Net Exposure
Keterangan exposure Description
Efek-efek yang dibeli dengan janji Securities purchased under agreements
dijual kembali 16,631,271 17,195,189 (563,918) to resell
(iii) Informasi kualitas kredit atas aset keuangan (iii) The information on the credit quality of
per tanggal 31 Desember 2023 dan 2022 financial assets as of 31 December 2023 and
sebagai berikut: 2022 are as follows:
2023
Belum jatuh tempo atau tidak mengalami penurunan nilai/ Jatuh tempo
Neither past due nor impaired dan tidak
mengalami
penurunan
nilai/ Mengalami
Past-due penurunan
Grup 1/ Grup 2/ Grup 3/ Grup 4/ Grup 5/ but not nilai/
Group 1 Group 2 Group 3 Group 4 Group 5 impaired Impaired Total
Giro pada Current accounts with
Bank Indonesia - 65,256,432 - - - - - 65,256,432 Bank Indonesia
Current accounts with
Giro pada bank lain - 35,022,769 - - - - - 35,022,769 other banks
Penempatan pada Placements with
bank lain dan other banks and
Bank Indonesia 40,378,216 3,416,048 - - - - - 43,794,264 Bank Indonesia
Efek-efek 9,458,882 27,706,008 - - - - 242,790 37,407,680 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 8,770,692 5,180,652 - - - - - 13,951,344 to resell
Wesel ekspor dan Bills and other
tagihan lainnya 5,656,544 13,620,951 - - - - - 19,277,495 receivables
Tagihan akseptasi 133,917 15,598,617 251,132 - 1,585,009 - - 17,568,675 Acceptance receivables
Pinjaman yang diberikan Loans
Modal kerja 18,408,118 270,735,291 7,445,718 67,725 26,475,606 21,084,484 8,669,019 352,885,961 Working capital
Investasi 5,306,583 90,546,012 3,977,560 37,227 9,524,570 4,252,563 3,970,994 117,615,509 Investment
Konsumen 13,541,275 92,995,563 9,237,358 364,107 2,543,918 2,553,524 2,081,269 123,317,014 Consumer
Sindikasi 1,842,840 85,184,057 2,855,292 - 1,702,494 5,995,634 19,846 97,600,163 Syndicated
Karyawan 3,380 3,364,755 150,610 4,973 2,046 14,555 94,423 3,634,742 Employee
Program Pemerintah - 31,380 - - - - - 31,380 Government programs
Obligasi Pemerintah 9,572,999 117,527,370 - - - - - 127,100,369 Government Bonds
Aset lain-lain – bersih*) - 11,701,003 - - - - - 11,701,003 Other assets – net*)
Total 113,073,446 837,886,908 23,917,670 474,032 41,833,643 33,900,760 15,078,341 1,066,164,800 Total
Cadangan kerugian Allowance for
penurunan nilai (48,158,663) impairment losses
Bersih 1,018,006,137 Net
*) Aset lain-lain - bersih terdiri dari piutang bunga, piutang terkait transaksi ATM, *) Other assets – net consist of interest receivables, receivables from
piutang lain-lain dan kartu kredit dan piutang nasabah - Entitas anak. transactions related to ATM and credit card, other receivables and
receivables from customers - Subsidiary.
Halaman - 243 - Page
1368 Menduniakan Bisnis Indonesia
Page 782
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
(iii) Informasi kualitas kredit atas aset keuangan (iii) The information on the credit quality of
per tanggal 31 Desember 2023 dan financial assets as of 31 December 2023 and
2022 sebagai berikut: (lanjutan) 2022 are as follows: (continued)
2022
Belum jatuh tempo atau tidak mengalami penurunan nilai/ Jatuh tempo
Neither past due nor impaired dan tidak
mengalami
penurunan
nilai/ Mengalami
Past-due penurunan
Grup 1/ Grup 2/ Grup 3/ Grup 4/ Grup 5/ but not nilai/
Group 1 Group 2 Group 3 Group 4 Group 5 impaired Impaired Total
Giro pada Current accounts with
Bank Indonesia - 82,921,989 - - - - - 82,921,989 Bank Indonesia
Current accounts with
Giro pada bank lain - 15,921,876 - - - - - 15,921,876 other banks
Penempatan pada Placements with
bank lain dan other banks and
Bank Indonesia 50,015,596 1,553,746 - - - - - 51,569,342 Bank Indonesia
Efek-efek 9,871,458 18,397,140 - - - - 534,153 28,802,751 Marketable securities
Efek-efek yang dibeli Securities purchased
dengan janji under agreements
dijual kembali 11,395,272 5,235,999 - - - - - 16,631,271 to resell
Wesel ekspor dan Bills and other
tagihan lainnya 7,323,699 13,524,984 - - - - 53,446 20,902,129 receivables
Tagihan akseptasi 663,063 17,291,991 172,967 - 1,333,541 552,666 - 20,014,228 Acceptance receivables
Pinjaman yang diberikan Loans
Modal kerja 28,008,133 250,844,585 10,750,406 55,800 37,311,407 10,352,700 13,301,089 350,624,120 Working capital
Investasi 6,714,587 99,751,538 6,303,768 19,538 16,215,772 5,093,008 2,961,292 137,059,503 Investment
Konsumen 10,384,491 78,136,619 9,542,405 334,943 4,114,200 1,867,857 1,824,120 106,204,635 Consumer
Sindikasi - 37,663,644 145,600 - 4,807,610 5,462,239 - 48,079,093 Syndicated
Karyawan 58,809 3,704,985 269,840 3,651 19,662 19,442 74,997 4,151,386 Employee
Program Pemerintah - 69,576 - - - - - 69,576 Government programs
Obligasi Pemerintah 4,516,411 116,775,847 - - - - - 121,292,258 Government Bonds
Aset lain-lain – bersih*) - 10,645,624 - - - - - 10,645,624 Other assets – net*)
Total 128,951,519 752,440,143 27,184,986 413,932 63,802,192 23,347,912 18,749,097 1,014,889,781 Total
Cadangan kerugian Allowance for
penurunan nilai (51,857,375) impairment losses
Bersih 963,032,406 Net
*) Aset lain-lain – bersih terdiri dari piutang bunga, piutang terkait transaksi ATM dan kartu *) Other assets – net consist of interest receivables, receivables from
kredit dan piutang lain-lain. transactions related to ATM and credit card and other receivables.
Pengelompokkan kualitas kredit atas aset The credit quality classifications of financial
keuangan berdasarkan kebijakan internal Grup assets based on the Group's internal policies
adalah sebagai berikut: are as follows:
- Grup 1 : Debitur baru (kurang dari 6 bulan). - Group 1 : New customers (less than 6
months).
- Grup 2 : Nasabah lama yang tidak memiliki - Group 2 : Existing customers with no
historis pernah menunggak dalam 3 tahun history of overdue for the past 3 years.
terakhir.
- Grup 3 : Nasabah lama yang memiliki - Group 3 : Existing customers with history
historis pernah menunggak (dibawah of overdue below 90 days in the past
90 hari) dalam 3 tahun terakhir. 3 years.
- Grup 4 : Nasabah lama yang memiliki - Group 4 : Existing customers with history
historis pernah menunggak diatas 90 hari of default more than 90 days in the past
dalam 3 tahun terakhir. 3 years.
- Grup 5 : Nasabah lama yang pinjamannya - Group 5 : Existing customers with loans
pernah/telah direstrukturisasi. that was/has been restructured.
Halaman - 244 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1369
Page 783
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
(iv) Analisis umur pinjaman yang jatuh tempo (iv) The aging analysis of past due but not
tetapi tidak mengalami penurunan nilai pada impaired loans as 31 December 2023 and
tanggal 31 Desember 2023 dan 2022: 2022:
2023
Kurang dari Lebih dari
30 hari/ 31 sampai 60 hari/
Less than 60 hari/ More than
30 days 31 to 60 days 60 days Total
Modal kerja 754,109 505,625 19,824,750 21,084,484 Working capital
Investasi 41,080 40,932 4,170,551 4,252,563 Investment
Konsumen 35,764 546,984 1,970,776 2,553,524 Consumer
Sindikasi - - 5,995,634 5,995,634 Syndicated
Karyawan 127 4 14,424 14,555 Employee
Total 831,080 1,093,545 31,976,135 33,900,760 Total
Cadangan kerugian Allowance for
penurunan nilai (432,039) (220,420) (20,884,338) (21,536,797) impairment losses
Bersih 399,041 873,125 11,091,797 12,363,963 Net
2022
Kurang dari Lebih dari
30 hari/ 31 sampai 60 hari/
Less than 60 hari/ More than
30 days 31 to 60 days 60 days Total
Modal kerja 295,126 1,073,591 8,983,983 10,352,700 Working capital
Investasi 47,336 10,359 5,035,313 5,093,008 Investment
Konsumen 405,762 8,263 1,453,832 1,867,857 Consumer
Sindikasi - - 5,462,239 5,462,239 Syndicated
Karyawan 181 1 19,260 19,442 Employee
Total 748,405 1,092,214 20,954,627 22,795,246 Total
Cadangan kerugian Allowance for
penurunan nilai (159,441) (551,700) (14,390,531) (15,101,672) impairment losses
Bersih 588,964 540,514 6,564,096 7,693,574 Net
(v) Konsentrasi risiko aset keuangan (v) Concentration of risks of consolidated financial
konsolidasian dengan eksposur risiko kredit assets with credit risk exposure
Tabel berikut menggambarkan rincian The following table provides details of the
eksposur kredit Grup pada nilai tercatat (tanpa Group’s credit exposures at their carrying
memperhitungkan agunan atau pendukung amounts (without taking into account any
kredit lainnya), yang dikategorikan collateral held or other credit support), as
berdasarkan area geografis pada tanggal- categorized by geographical region as of
tanggal 31 Desember 2023 dan 2022. Untuk 31 December 2023 and 2022. For this table,
tabel ini, Grup telah mengalokasikan eksposur the Group has allocated exposures to the
area berdasarkan wilayah geografis tempat regions based on the geographical area where
mereka beroperasi. activities are undertaken.
Halaman - 245 - Page
1370 Menduniakan Bisnis Indonesia
Page 784
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO KREDIT (lanjutan) 49. CREDIT RISK (continued)
(v) Konsentrasi risiko aset keuangan (v) Concentration of risks of consolidated financial
konsolidasian dengan eksposur risiko kredit assets with credit risk exposure (continued).
(lanjutan).
2023
Jawa & Indonesia Timur/ Lain-lain *)/
Bali Sumatera Kalimantan Sulawesi East Indonesia Others *) Total
Current accounts with
Giro pada Bank Indonesia 64,306,677 - - - - 949,755 65,256,432 Bank Indonesia
Current accounts with
Giro pada bank lain 15,013,952 5 12 6 6 20,008,788 35,022,769 other banks
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia 40,360,778 - - - - 3,433,486 43,794,264 and Bank Indonesia
Efek-efek Marketable securities
Nilai wajar melalui Fair value through
laba rugi 2,625,120 - - - - 5,656,702 8,281,822 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehesif lain 22,972,680 - - - - 5,548,863 28,521,543 income
Biaya perolehan diamortisasi 542,790 - - - - 61,525 604,315 Amortized cost
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 9,651,897 - - - - 4,299,447 13,951,344 agreements to resell
Wesel ekspor dan tagihan
lainnya 18,150,430 150,944 54,792 12,906 - 908,423 19,277,495 Bill and other receivables
Tagihan akseptasi 16,737,263 167,267 2,380 287,950 227 373,588 17,568,675 Acceptance receivables
Pinjaman yang diberikan 506,284,830 56,532,718 28,431,932 31,610,823 7,869,246 64,355,220 695,084,769 Loans
Obligasi pemerintah Government Bonds
Nilai wajar melalui Fair value through
laba rugi 2,086,261 - - - - 2,101,511 4,187,772 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 68,781,674 - - - - 17,767,658 86,549,332 income
Biaya perolehan diamortisasi 16,335,373 - - - - 20,027,892 36,363,265 Amortized cost
Aset lain-lain - bersih**) 9,514,266 413,927 38,414 386,724 10,971 1,336,701 11,701,003 Other assets - net**)
Total 793,363,991 57,264,861 28,527,530 32,298,409 7,880,450 146,829,558 1,066,164,800 Total
Cadangan kerugian Allowance for
penurunan nilai (48,158,663) impairment losses
Neto 1,018,006,137 Net
2022
Jawa & Indonesia Timur/ Lain-lain *)/
Bali Sumatera Kalimantan Sulawesi East Indonesia Others *) Total
Current accounts with
Giro pada Bank Indonesia 81,932,466 - - - - 989,523 82,921,989 Bank Indonesia
Current accounts with
Giro pada bank lain 6,638,753 4 12 6 6 9,283,095 15,921,876 other banks
Penempatan pada bank lain Placements with other banks
dan Bank Indonesia 49,372,093 - - - - 2,197,249 51,569,342 and Bank Indonesia
Efek-efek Marketable securities
Nilai wajar melalui Fair value through
laba rugi 1,589 - - - - 7,174,285 7,175,874 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehesif lain 16,607,792 - - - - 4,296,580 20,904,372 income
Biaya peroleh diamortisasi 682,926 - - - - 39,579 722,505 Amortized cost
Efek-efek yang dibeli dengan Securities purchased under
janji dijual kembali 11,395,272 - - - - 5,235,999 16,631,271 agreements to resell
Wesel ekspor dan tagihan
lainnya 20,835,731 32,632 7,078 26,688 - - 20,902,129 Bill and other receivables
Tagihan akseptasi 18,038,696 167,911 - 207,072 - 1,600,549 20,014,228 Acceptance receivables
Pinjaman yang diberikan 455,712,640 56,098,580 25,322,691 29,989,933 7,609,127 71,455,342 646,188,313 Loans
Obligasi pemerintah Government Bonds
Nilai wajar melalui Fair value through
laba rugi 1,753,022 - - - - 22,031 1,775,053 profit or loss
Nilai wajar melalui Fair value through
penghasilan other comprehensive
komprehensif lain 64,328,882 - - - - 17,999,305 82,328,187 income
Biaya perolehan diamortisasi 27,474,928 - - - - 9,714,090 37,189,018 Amortized cost
Aset lain-lain - bersih**) 8,765,697 363,608 34,538 259,564 8,945 1,213,272 10,645,624 Other assets - net**)
Total 763,540,487 56,662,735 25,364,319 30,483,263 7,618,078 131,220,899 1,014,889,781 Total
Cadangan kerugian Allowance for
penurunan nilai (51,857,375) impairment losses
Neto 963,032,406 Net
*) Termasuk kantor cabang luar negeri dan Entitas Anak *) Includes overseas branches and Subsidiaries
**) Aset lain-lain – bersih terdiri dari piutang bunga, piutang terkait **) Other assets – net consist of interest receivables, receivables
transaksi ATM dan kartu kredit, piutang lain-lain, dan piutang nasabah from transactions related to ATM and credit card, other
- Entitas anak. receivables, and receivables from customers - Subsidiary.
Halaman - 246 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1371
Page 785
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO LIKUIDITAS 50. LIQUIDITY RISK
Risiko likuiditas berhubungan dengan adanya Liquidity risk relates to the possibility that the Bank
kemungkinan bank tidak mampu untuk memenuhi will be unable to meet short-term obligations to
kewajiban jangka pendek terhadap deposan, depositors, investors and creditors, as well as fulfill
investor dan kreditur, serta pemenuhan giro wajib Statutory Reserve Requirements due to, among
minimum (GWM) yang diantaranya disebabkan others, limited access to financing or the inability to
keterbatasan akses pendanaan atau liquidate assets at reasonable prices.
ketidakmampuan untuk melikuidasi aset yang
dimiliki dengan harga yang wajar.
Manajemen Risiko Likuiditas dilakukan oleh Divisi Liquidity Risk Management is carried out by the
Enterprise Risk Management (ERM), Divisi Enterprise Risk Management (ERM), Treasury
Treasury (TRS), dan Kantor Cabang Luar Negeri. Division (TRS), and Branch Offices of Foreign
Kebijakan dan Prosedur Risiko Likuiditas disusun Affairs. Liquidity Risk Policies and Procedures was
oleh Divisi ERM, selanjutnya dilaksanakan oleh prepared by the Division ERM, subsequently
Divisi TRS dan segenap Kantor Cabang Luar implemented by the Division of TRS and all Branch
Negeri, yang diwujudkan dalam manajemen Offices of Foreign Affairs, which is manifested in
strategi likuiditas. the liquidity strategy management.
Divisi ERM juga melakukan monitoring terhadap ERM Division also monitors the implementation of
pelaksanaan manajemen likuiditas yang dilakukan the liquidity management performed by the
oleh Divisi Treasury tersebut. Treasury Division.
Divisi ERM menyusun Kebijakan Risiko Likuiditas ERM Division prepares Liquidity Risk Policy
berupa Pedoman Penerapan Manajemen Risiko Guidelines in Liquidity Risk Management
Likuiditas, yang lebih lanjut dijabarkan ke dalam Implementation Guidelines, which is further
Prosedur Manajemen Risiko Likuiditas yang berisi elaborated into the Liquidity Risk Management
panduan pelaksanaan manajemen risiko likuiditas, Procedures which contains guidelines for liquidity
antara lain berupa: risk management practices, which include:
a. Ketersediaan Alat Likuid: Kas, GWM, Secondary a. Availability Liquidity Tools: Cash, Statutory
Reserve, Early Warning Signal (EWS) Reserve Requirement, Secondary Reserve,
Likuiditas, Liquidity Contingency Plan Head Early Warning Signal (EWS) for Liquidity,
Office maupun Kantor Cabang Luar Negeri. Liquidity Contingency Plan Head Office or
Branch Office of Foreign Affairs.
b. Pengukuran Risiko Likuiditas : Rasio Likuiditas, b. Measurement of Liquidity Risk: Liquidity Ratio,
Proyeksi Arus Kas, Profil Maturitas, Rasio Cash Flow Projection, Maturity Profile, Liquidity
Kecukupan Likuiditas dan Stress testing. Adequacy Ratio and Stress testing.
c. Pemantauan Risiko Likuiditas c. Liquidity Risk Monitoring
d. Pengendalian Risiko Likuiditas d. Liquidity Risk Management
e. Penetapan Limit Likuiditas:, Pagu Kas Bank e. Determination of Liquidity Limit:, Cash Ceiling
Wide dan Wilayah (Rupiah dan Valas), Safety Bank Wide and Regional Are (Rupiah and
Level, Limit Profil Maturitas. Pembatasan Kredit Valas), Safety Level, Maturity Profile Limit.
Valas berdasarkan ketersediaan likuiditas valas. Credit in Foreign Currency Limit based on the
availability of liquidity for Foreign Currency.
Divisi ERM juga menyusun risk appetite dan risk ERM Division also prepares risk appetite and risk
tolerance Risiko Likuiditas yang selaras dengan tolerance for Liquidity Risk in accordance with the
sasaran strategis Bank, yang digunakan sebagai Bank’s strategic objectives, which are used as a
acuan tingkat risiko yang akan diambil Bank dalam reference level of risk to be taken by the Bank in
pencapaian sasaran bisnis. achieving business goals
Dalam mengelola likuiditas, selain mengelola In managing liquidity, beside addition to managing
primary reserve (kas dan GWM), BNI menjaga dan primary reserve (cash and statutory reserve
mempertahankan secondary reserve untuk requirement), BNI keeps and maintains secondary
memastikan likuiditas berada pada level yang reserve to ensure liquidity is at a safe level. In
aman. Sebagai antisipasi pemenuhan secondary anticipation of fulfilling the ideal secondary reserve,
reserve yang ideal, BNI menjaga dan BNI preserves and maintains a tertiary reserve.
mempertahankan tertiary reserve.
Halaman - 247 - Page
1372 Menduniakan Bisnis Indonesia
Page 786
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO LIKUIDITAS (lanjutan) 50. LIQUIDITY RISK (continued)
Penetapan dan pemantauan limit, yaitu Safety The setting and monitoring of limits, i.e. Safety
Valas dan pembatasan kredit valas berdasarkan Level and Credit Limitation for Foreign Currency
ketersediaan likuiditas valas dilakukan secara based on the availability of Liquidity for Foreign
berkala oleh Divisi ERM. Sedangkan ketersediaan Currency is conducted periodically by the ERM
atas keseluruhan reserve dipantau secara harian, Division. While the availability of the whole reserve
mingguan, dan bulanan oleh Divisi Treasury dan is monitored daily, weekly, and monthly by the
Divisi ERM. Treasury Division and the ERM Division.
Tabel di bawah ini menunjukkan sisa jatuh tempo The table below shows the remaining contractual
kontraktual dari liabilitas keuangan berdasarkan maturities of the financial liabilities based on
undiscounted cash flows. undiscounted cash flows.
2023
Kurang dari Lebih dari
1 Bulan/ 1-3 3-6 6 - 12 12 Bulan/
Less than Bulan/ Bulan/ Bulan/ More than
1 Month Months Months Months 12 Months Total
LIABILITAS LIABILITIES
Liabilitas segera 5,294,952 - - - - 5,294,952 Obligations due immediately
Simpanan nasabah 669,126,328 62,871,280 17,190,524 63,410,848 939,977 813,538,957 Deposits from customers
Simpanan dari bank lain 8,432,524 1,761,870 607,451 1,042,214 49,929 11,893,988 Deposits from other banks
Liabilitas derivatif 810,462 - - - - 810,462 Derivative payables
Liabilitas akseptasi 216,460 1,059,755 371,901 2,833,350 1,267,081 5,748,547 Acceptance payables
Efek-efek yang
diterbitkan - 80,625 97,750 34,250 5,195,500 5,408,125 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali - 45,959 183,241 782,482 6,457,085 7,468,767 agreements to repurchase
Pinjaman yang diterima 2,180,351 3,118,741 1,879,318 9,317,895 17,893,124 34,389,429 Borrowings
Efek-efek subordinasi - 342,968 342,968 685,936 18,272,775 19,644,647 Subordinated securities
Liabilitas lain-lain*) 18,512,179 - - - - 18,512,179 Other liabilities*)
Total 704,573,256 69,281,198 20,673,153 78,106,977 50,075,469 922,710,053 Total
Total aset lancar **) 133,755,042 23,078,513 1,509,876 7,770,428 116,267,177 282,381,035 Total liquid assets**)
KOMITMEN DAN COMMITMENT AND
KONTINJENSI CONTINGENCIES
Fasilitas kredit kepada
debitur yang belum
digunakan 55,883,261 - - - - 55,883,261 Unused loan facilities
Irrevocable letters of credit Outstanding irrevocable
yang masih berjalan 6,278,916 7,131,859 1,850,556 930,774 662,201 16,854,306 letters of credit
Garansi yang diterbitkan 10,774,762 6,876,173 5,998,340 15,338,665 27,789,191 66,777,131 Guarantees issued
Total 72,936,939 14,008,032 7,848,896 16,269,439 28,451,392 139,514,698 Total
2022
Kurang dari Lebih dari
1 Bulan/ 1-3 3-6 6 - 12 12 Bulan/
Less than Bulan/ Bulan/ Bulan/ More than
1 Month Months Months Months 12 Months Total
LIABILITAS LIABILITIES
Liabilitas segera 4,686,360 - - - - 4,686,360 Obligations due immediately
Simpanan nasabah 656,884,562 49,605,647 24,267,376 33,963,995 4,965,073 769,686,653 Deposits from customers
Simpanan dari bank lain 7,011,203 3,644,146 1,001,106 536,132 3,051,967 15,244,554 Deposits from other banks
Liabilitas derivatif 775,131 - - - - 775,131 Derivative payables
Liabilitas akseptasi 629,170 1,303,157 2,556,749 674,670 137,497 5,301,243 Acceptance payables
Efek-efek yang
diterbitkan - 80,625 80,625 161,250 5,483,750 5,806,250 Securities issued
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 416,225 - 1,059,947 - 1,409,114 2,885,286 agreements to repurchase
Pinjaman yang diterima 1,174,957 1,837,919 11,182,009 806,896 25,197,190 40,198,971 Borrowings
Efek-efek subordinasi - 2,000 348,766 450,766 19,460,543 20,262,075 Subordinated securities
Liabilitas lain-lain*) 16,879,276 - - - - 16,879,276 Other liabilities*)
Total 688,456,884 56,473,494 40,496,578 36,593,709 59,705,134 881,725,799 Total
Total aset lancar **) 142,806,575 24,842,925 5,602,372 2,508,751 109,392,934 285,153,557 Total liquid assets**)
*) Liabilitas lain-lain terdiri dari utang ke pemegang polis, setoran jaminan, *) Other liabilities consist of obligation to policyholders, guarantee deposits,
rekening dalam penyelesaian, utang reasuransi dan komisi, serta utang unsettled account, reinsurance payable and commission, and payable to
nasabah - Entitas Anak. customer - Subsidiary.
**) Aset lancar terdiri dari kas, giro pada Bank Indonesia, giro pada bank lain, **) Liquid assets consist of cash, current accounts with Bank Indonesia, current
penempatan pada bank lain dan Bank Indonesia dan Obligasi Pemerintah accounts with other banks, placement with other banks and Bank Indonesia
and Government Bonds.
Halaman - 248 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1373
Page 787
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO LIKUIDITAS (lanjutan) 50. LIQUIDITY RISK (continued)
2022
Kurang dari Lebih dari
1 Bulan/ 1-3 3-6 6 - 12 12 Bulan/
Less than Bulan/ Bulan/ Bulan/ More than
1 Month Months Months Months 12 Months Total
KOMITMEN DAN COMMITMENT AND
KONTINJENSI CONTINGENCIES
Fasilitas kredit kepada
debitur yang belum
digunakan 57,335,014 - - - - 57,335,014 Unused loan facilities
Irrevocable letters of credit Outstanding irrevocable
yang masih berjalan 1,449,928 1,158,526 4,702,771 7,543,650 1,219,320 16,074,195 letters of credit
Garansi yang diterbitkan 23,137,910 4,583,747 6,278,297 14,494,717 14,614,297 63,108,968 Guarantees issued
Total 81,922,852 5,742,273 10,981,068 22,038,367 15,833,617 136,518,177 Total
Dalam rangka meningkatkan ketahanan likuiditas, In order to increase liquidity resilience, BNI
BNI menerapkan perhitungan rasio kecukupan implements Liquidity Coverage Ratio (LCR) and
likuiditas yaitu Liquidity Coverage Ratio (LCR) dan Net Stable Funding Ratio (NSFR) calculations and
Net Stable Funding Ratio (NSFR) dan mengelola manages requirement of the Liquidity Adequacy
rasio Kecukupan Likuiditas tersebut sesuai Ratio subject to regulators, either individually (bank
ketentuan regulator, baik secara individu (bank only) or consolidated with Subsidiaries (unaudited).
only) maupun konsolidasi dengan Entitas Anak
(tidak diaudit).
LCR bertujuan untuk meningkatkan ketahanan LCR aims to improve the Bank’s short-term liquidity
likuiditas jangka pendek dengan memelihara High resilience by maintaining High Quality Liquid
Quality Liquid Assets (HQLA) yang memadai untuk Assets (HQLA) to meet liquidity needs over the
memenuhi kebutuhan likuiditas BNI selama periode next 30 days under stress conditions, while NSFR
30 hari ke depan dalam kondisi stress, sedangkan aims to reduce liquidity risk related to longer term
NSFR bertujuan untuk mengurangi risiko likuiditas funding sources requiring BNI to fund activities with
terkait sumber pendanaan untuk jangka waktu sufficient stable funding sources in order to mitigate
yang lebih panjang dengan mensyaratkan BNI future financial hardship risks.
mendanai aktivitas dengan sumber dana stabil
yang memadai dalam rangka memitigasi risiko
kesulitan pendanaan pada masa depan.
Laporan rasio Kecukupan Likuiditas BNI tersebut BNI Liquidity Adequacy Ratio are reported monthly
dilaporkan secara bulanan dan triwulanan kepada and quarterly to the Otoritas Jasa Keuangan (OJK)
Otoritas Jasa Keuangan (OJK) (tidak diaudit). (unaudited).
51. RISIKO PASAR 51. MARKET RISK
Risiko pasar adalah risiko kerugian yang timbul Market risk is the risk of loss due to the adverse
akibat perubahan faktor pasar yang tidak sesuai volatility of market price movements against BNI’s
dengan posisi yang diambil oleh BNI baik pada financial assets and liabilities (on balance sheet)
posisi aset dan liabilitas keuangan dan rekening including administrative accounts (off balance
administratif. Risiko Pasar melekat pada hampir sheet). Market risk is embedded in the Bank’s
seluruh aktivitas Bank, baik trading book maupun business activities, both in trading and banking
banking book yang mencakup Risiko Suku Bunga books, which cover Interest Rate risks and Foreign
dan Risiko Nilai Tukar. Exchange risks.
Pengelolaan Risiko Pasar BNI dilakukan melalui Market Risk Management is done through
koordinasi beberapa Divisi terkait, yaitu Divisi coordination with BNI’s several related divisions
Enterprise Risk Management (Divisi ERM) yang such as: Enterprise Risk Management Division
bertanggung jawab kepada Direktur Risk (ERM) which report to the Director of Risk
Management (Dir. RMT), Policy Governance (Divisi Management (Dir.RMT)_, Policy Governance
PGV) yang bertanggung jawab kepada Direktur Division (PGV) which report to the Director of
Human Capital & Compliance (Dir. HCC), Divisi Direktur Human Capital & Compliance, and
Treasury (Divisi TRS) dan Kantor Cabang Luar Treasury Division (TRS) as well as Overseas
Negeri dalam pengawasan Divisi Internasional branches supervised by the International &
International & Financial Institution (Divisi INT) Financial Institutions Division (INT) which report to
yang bertanggung jawab kepada Direktur the Director of Wholesale & International Banking
Wholesale & International Banking (Dir. WHI). (Dir. WHI). The Market Risk Management is also
Dalam mengelola Risiko Pasar, Direksi didukung supported by Risk Management Committee (RMC)
oleh Risk Management Committee (RMC) dan and Assets and Liabilities Committee (ALCO) and
Komite Aset dan Liabilitas (ALCO) serta dalam supervised by the Board of Commissioners through
pengawasannya didukung oleh Komisaris melalui the Risk Monitoring Committee.
Komite Pemantau Risiko.
Halaman - 249 - Page
1374 Menduniakan Bisnis Indonesia
Page 788
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO PASAR (lanjutan) 51. MARKET RISK (continued)
BNI telah memiliki Aplikasi Manajemen Risiko BNI has Market Risk Tools to support the
Pasar untuk mendukung proses pengelolaan Risiko implementation of the Market Risk Process. The
Pasar. Pengukuran potensi risiko pasar untuk measurement of potential market risk, for internal
pengendalian internal BNI dilakukan secara harian control purposes, is conducted on a daily basis
menggunakan Model Internal - Value at Risk (VaR) using an Internal Model - Value at Risk (VaR)
Methodology, sedangkan pengukuran risiko pasar Methodology. On the other hand, the market risk
dalam rangka perhitungan Kewajiban Penyediaan measurement for Capital Adequacy Ratio
Modal Minimum dilakukan secara bulanan purposes, is conducted on a monthly basis using
menggunakan Metode Standar. BNI juga the Standard Method. BNI also conducts on a
melakukan pengukuran risiko suku bunga pada quarterly basis the measurement of interest rate
banking -(IRRBB) secara triwulanan menggunakan risk on banking book-(IRRBB) using net interest
Pendapatan bunga bersih (NII) dan pendekatan income perspective (NII) and economic value of
nilai ekonomis dari ekuitas (EVE) serta pengukuran equity perspective (EVE) and the measurement for
Risiko Nilai Tukar pada banking book melalui foreign exchange risk on banking book by
perhitungan Posisi Devisa Neto (PDN) secara calculating the Net Open Position (NOP) both daily
harian dan bulanan sesuai ketentuan Regulator and monthly in accordance with the Regulator’s
(tidak diaudit). regulation (unaudited).
Sehubungan dengan penggunaan Model Internal In line with the use of the Internal Model (VaR) in
(VaR) dalam pengukuran Risiko Pasar, BNI telah measuring market risk, BNI conducts Back Testing
melakukan proses validasi melalui Back Testing periodically to assess the accuracy of the VaR
secara periodik untuk menilai akurasi pengukuran methodologies used. Stress Testing has also been
VaR yang digunakan. Selain itu, BNI telah conducted for the financial instruments that are
melakukan proses Stress Testing terhadap exposed to foreign exchange risk and interest rate
instrumen keuangan yang terekspos risiko nilai risk (limited to bond positions) in order to assess
tukar dan risiko suku bunga (portofolio obligasi) the Bank’s resilience in encountering extreme
untuk menilai ketahanan Bank dalam menghadapi change of risk factors in abnormal market
perubahan faktor pasar yang ekstrim pada saat conditions. Stress Testing is done every 6 (six)
kondisi pasar abnormal. Stress Testing dilakukan months or in case there is an abnormal condition
setiap 6 (enam) bulan sekali atau periode yang whichever is earlier.
lebih pendek jika terjadi kondisi abnormal.
Limit Risiko Pasar BNI sebagai bagian dari proses BNI Market Risk limit as a part of the risk
pengendalian Risiko Pasar ditetapkan dan dikaji controlling process is set and reviewed periodically
ulang secara periodik oleh Divisi ERM dan Divisi by ERM and PGV which are independent from risk
PGV yang independen terhadap risk taking units taking units (TRS and overseas branches). The
(Divisi TRS dan kantor cabang luar negeri). Limit- Market Risk limits are as follows:
limit Risiko Pasar adalah sebagai berikut:
a. Limit Risiko Pasar pada trading book: a. Market Risk limits on trading book:
(i) Limit Value at Risk (VaR) dan limit Stressed (i) Value at Risk (VaR) limit and Stressed
Value at Risk (SVaR) Value at Risk (SVaR) limit
(ii) Limit nominal transaksi (ii) Transaction nominal limit
(iii) Limit nominal open position (iii) Open position limit
(iv) Limit Budget Loss (iv) Budget Loss limit
(v) Limit Early Warning Signal Forex (v) Early Warning Signal Limit for Forex
(vi) Limit Early Warning Signal Surat Berharga (vi) Early Warning Signal Limit for Securities
(vii) Limit Off Market Price (vii) Off Market Price Limit
(viii) Limit Kewajaran Kuotasi Jibor (viii) Fairness Limit for Jibor Quotations
b. Limit Risiko Pasar pada banking book: b. Market Risk limits on banking book:
(i) Limit IRRBB (EVE dan NII) (i) IRRBB Limit (EVE and NII)
(ii) Limit Posisi Devisa Neto internal BNI. (ii) Internal BNI Net Open Position Limit.
Halaman - 250 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1375
Page 789
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO PASAR (lanjutan) 51. MARKET RISK (continued)
Divisi ERM juga menyusun risk appetite dan risk ERM Division also prepares risk appetite and risk
tolerance Risiko Pasar yang selaras dengan tolerance for Liquidity Risk in accordance with the
sasaran strategis Bank, yang digunakan sebagai Bank’s strategic objectives, which are used as a
acuan tingkat risiko yang akan diambil Bank dalam reference level of risk to be taken by the Bank in
pencapaian sasaran bisnis. achieving business goals.
Pemantauan Risiko Pasar dilakukan melalui Market Risk monitoring is conducted through
laporan yang memberikan informasi mengenai reports which give information about the market
eksposur risiko pasar dan kepatuhan terhadap risk exposures and the limit compliance. The VaR
limit-limit. Laporan VaR diberikan kepada reports are submitted to BNI management on a
manajemen BNI secara berkala (harian, mingguan periodic basis (daily, weekly, and monthly) through
dan bulanan) melalui laporan sirkulasi atau forum circular reports or RMC forum. Specifically the
RMC. Khusus terkait dengan laporan report for interest rate risk on banking book is
perkembangan Risiko Suku Bunga pada banking submitted to management on a monthly basis
book disampaikan kepada manajemen setiap bulan through the ALCO forum.
melalui forum Asset & Liabilities Committee
(ALCO).
BNI menggunakan model Value at Risk (VaR) BNI uses Value at Risk model (VaR) to measure
untuk menghitung potensi risiko pasar yang timbul potential market risk arising from possible changes
akibat perubahan faktor pasar yang dapat of market factors which can affect the market value
mempengaruhi nilai pasar pada portofolio produk of the Bank portfolio. The scope of Market Risk is
Bank. Cakupan Risiko Pasar adalah sebagai as follows:
berikut:
a. Risiko Nilai Tukar pada trading book dan a. Foreign exchange risk on trading book and
banking book. banking book.
b. Risiko Suku Bunga pada trading book dan b. Interest rate risk on trading book and banking
banking book (tidak termasuk aset- book (excluding held-to-maturity assets/
aset/investasi yang dimiliki hingga jatuh tempo). investments).
Metode untuk menghitung VaR yang digunakan The VaR method used in BNI is Variance
BNI adalah Variance Covariance/Risk Metrics. Covariance/Risk Metrics. This method uses
Metode ini menggunakan formula dengan formulas with some parameters such as volatility
memasukkan parameter-parameter seperti and correlation. It assumes that any changes that
volatilitas dan korelasi. Metode ini mengasumsikan occurs in the risk factors affecting the normal
bahwa segala perubahan dalam faktor risiko yang market conditions will follow normal distribution.
mempengaruhi kondisi pasar normal akan For abnormal market condition, Stressed VaR
mengikuti distribusi normal. Sedangkan untuk calculation is applied.
kondisi pasar harian yang tidak normal, dilakukan
perhitungan Stressed VaR.
VaR tidak menyediakan informasi potensi laba atau VaR does not provide information for potential gain
rugi pada kondisi pasar yang ekstrim atau stress. or loss in the extreme or stress market condition.
BNI melakukan stress testing untuk kondisi pasar BNI performs stress testing in the extreme market
yang ekstrim tersebut. condition.
Pengukuran VaR adalah estimasi maksimum The VaR calculation is an estimate using a 99%
potensi kerugian Risiko Pasar untuk 1 (satu) hari confidence level of the potential loss that is not
ke depan dengan tingkat keyakinan 99% dengan expected to be exceeded if the current market risk
posisi portofolio yang dimiliki tidak berubah. positions were to be held unchanged for one day.
Penggunaan tingkat keyakinan 99% berarti dalam The use of a 99% confidence level means that,
rentang waktu satu hari, kerugian harian yang within a one day horizon, losses exceeding the
melebihi VaR dalam kondisi pasar normal tidak VaR figure should occur, on average under normal
akan terjadi lebih dari 1 (satu) kali dalam 100 hari. market conditions, not more than once every one
hundred days.
Halaman - 251 - Page
1376 Menduniakan Bisnis Indonesia
Page 790
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO PASAR (lanjutan) 51. MARKET RISK (continued)
Karena VaR adalah bagian dari pengelolaan Risiko Since VaR is an integral part of the Bank’s market
Pasar Bank, limit-limit VaR telah dibentuk untuk risk management, VaR limits have been
seluruh trading operation dan eksposur perlu established for all trading operations and
ditinjau oleh manajemen secara harian terhadap exposures are required to be reviewed daily
limit-limit. against the limits by management.
Tabel dibawah ini menunjukkan VaR agregat pada The table below presents the aggregate VaR on
portofolio trading book dan banking book milik the Bank’s trading book and banking book portfolio:
Bank: (tidak diaudit) (unaudited)
2023
Risiko mata Risiko nilai wajar suku bunga/
uang asing/ Fair value interest rate risk
Foreign
exchange risk Trading book Banking book
2023 - 31 Desember 13,732 2,892 251,871 2023 - 31 December
2023 - Rata-rata harian 12,495 4,008 268,548 2023 - Average daily
2023 - Tertinggi 23,217 9,249 316,015 2023 - Highest
2023 - Terendah 8,533 1,497 222,009 2023 - Lowest
2022
Risiko mata Risiko nilai wajar suku bunga/
uang asing/ Fair value interest rate risk
Foreign
exchange risk Trading book Banking book
2022 - 31 Desember 10,659 2,143 299,324 2022 - 31 December
2022 - Rata-rata harian 8,287 3,669 265,979 2022 - Average daily
2022 - Tertinggi 20,486 9,472 342,527 2022 - Highest
2022 - Terendah 3,277 1,059 186,457 2022 - Lowest
(i) Risiko tingkat suku bunga (i) Interest rate risk
Risiko tingkat suku bunga timbul pada Interest rate risks arise from financial
instrumen keuangan yang mempunyai instruments which have the loss possibilities
kemungkinan kerugian akibat perubahan from changes in interest rates that will affect
tingkat suku bunga yang akan berdampak future cash flows or fair value of the financial
pada arus kas masa depan atau nilai wajar instruments.
instrumen keuangan.
Komite Manajemen Risiko dan Anti Fraud Sub BNI’s Risk Management and Anti Fraud
Komite Manajemen Risiko (KRA-RMC) BNI, Committee sub Committee Risk Management
bertanggung jawab untuk menetapkan, (KRA-RMC) held responsible for determining,
melaksanakan serta menjaga kebijakan executing and overseeing the interest rate risk
pengelolaan risiko tingkat suku bunga sesuai management policy in accordance with the
dengan pedoman umum BNI. Tujuan utama overall guidelines of BNI. The main objective
Komite Manajemen Risiko dan Anti Fraud Sub of the Risk Management and Anti Fraud
Komite Manajemen Risiko (KRA-RMC) BNI Committee sub Committee Risk Management
adalah memaksimalkan hasil usaha BNI (KRA-RMC) is to maximize BNI’s returns
dengan tetap memperhatikan limit risiko yang within the predetermined risk limits.
ditetapkan.
Halaman - 252 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1377
Page 791
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO PASAR (lanjutan) 51. MARKET RISK (continued)
(i) Risiko tingkat suku bunga (lanjutan) (i) Interest rate risk (continued)
Tabel di bawah ini merupakan kisaran tingkat The tables below summarize the range of
suku bunga kontraktual per tahun untuk aset contractual interest rates per annum for
dan liabilitas konsolidasian yang signifikan significant consolidated assets and liabilities
pada tanggal 31 Desember 2023 dan 2022: as of 31 December 2023 and 2022:
2023
Dolar Euro Dolar Won Korea
Amerika Serikat/ Eropa/ Yen Jepang Singapura/ Selatan/ Yuan China/
United States European Japanese Singapore South Chinese
Rupiah Dollar Euro Yen Dollar Korean Won Yuan
% % % % % % %
ASET ASSETS
Penempatan pada
bank lain dan Placements with other banks
Bank Indonesia 0.00-7.25 0.00-5.75 - - - 3.10-3.55 - and Bank Indonesia
Efek-efek 5.35-11.25 2.30-7.16 - - - - - Marketable securities
Tagihan Akseptasi - 0.00-8.41 - - - - - Acceptance receivable
Efek-efek yang dibeli
dengan janji Securities Purchase
dijual kembali 6.00-6.70 5.33-5.35 - - - - - under agrrement to resell
Wesel ekspor dan
tagihan lainnya 0.00-11.25 0.00-8.41 - - - - 0.00 Bills and other receivables
Pinjaman yang diberikan 0.00-26.62 0.00-11.18 4.00 -7.20 0.50-3.51 4.00-7.25 4.00-5.47 6.00-6.00 Loans
Obligasi Pemerintah Government Bonds
- Tingkat bunga tetap 3.88 -12.00 0.50-7.75 0.90-1.75 0.57-3.00 0.50-1.25 - - Fixed interest rate -
- Tingkat bunga
mengambang 4.54 - - - - - - Floating interest rate -
LIABILITAS LIABILITIES
Simpanan nasabah 0.00-7.50 0.00-6.90 0.00-0.10 0.00-0.01 0.00-1.75 - - Deposits from customers
Simpanan dari bank lain 0.00-6.70 0.00-6.05 - 0.00-0.45 0.00-4.20 - - Deposits from other banks
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 6.65 1.30-6.32 - - - - - agreements to repurchase
Efek-efek yang
diterbitkan 6.35-6.85 - - - - - - Securities issued
Pinjaman yang diterima 7.50-9.50 0.90-6.54 - - - - - Borrowings
Efek-efek subordinasi 8.00 3.75-4.30 - - - - - Subordinated securities
2022
Dolar Euro Dolar Won Korea
Amerika Serikat/ Eropa/ Yen Jepang Singapura/ Selatan/ Yuan China/
United States European Japanese Singapore South Chinese
Rupiah Dollar Euro Yen Dollar Korean Won Yuan
% % % % % % %
ASET ASSETS
Penempatan pada
bank lain dan Placements with other banks
Bank Indonesia 0.00-6.00 0.01-4.75 - - - 1.35-3.30 - and Bank Indonesia
Efek-efek 4.00-11.25 0.50-6.50 - - - - - Marketable securities
Tagihan Akseptasi - 0.00-7.34 - - 0.00-2.75 - 0.00-3.82 Acceptance receivable
Efek-efek yang dibeli
dengan janji Securities Purchase
dijual kembali 5.05-6.43 - - - - - - under agrrement to resell
Wesel ekspor dan
tagihan lainnya 4.13-10.00 1.00-8.90 2.65 -3.75 - - - 2.08-3.50 Bills and other receivables
Pinjaman yang diberikan 0.10-26.62 0.10-13.13 1.32 -7.01 0.50-5.00 4.00-7.00 4.00-5.59 4.75-6.50 Loans
Obligasi Pemerintah Government Bonds
- Tingkat bunga tetap 4.00 -12.00 0.13-7.75 0.90-1.75 0.57-3.00 1.25 - - Fixed interest rate -
- Tingkat bunga
mengambang 3.45 4.15-4.33 - - - - - Floating interest rate -
LIABILITAS LIABILITIES
Simpanan nasabah 0.00-6.39 0.00-4.75 0.00-0.75 0.00-0.01 0.00-1.33 - - Deposits from customers
Simpanan dari bank lain 0.00-5.83 0.00-5.00 - 0.00-0.40 0.00-4.05 - - Deposits from other banks
Efek-efek yang dijual
dengan janji dibeli Securities sold under
kembali 5.63-8.13 1.50-4.75 - - - - - agreements to repurchase
Efek-efek yang
diterbitkan 6.35-6.85 - - - - - - Securities issued
Pinjaman yang diterima 8.00-9.75 0.09-5.49 - - - - - Borrowings
Efek-efek subordinasi 8.00 3.75-4.30 - - - - - Subordinated securities
Halaman - 253 - Page
1378 Menduniakan Bisnis Indonesia
Page 792
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO PASAR (lanjutan) 51. MARKET RISK (continued)
(i) Risiko tingkat suku bunga (lanjutan) (i) Interest rate risk (continued)
Tabel berikut menunjukkan sensitivitas The following tables demonstrate the
terhadap kemungkinan perubahan suku bunga sensitivity to a reasonable possible change in
dalam Rupiah yang wajar, dengan semua IDR interest rates, with all other variables held
variabel lainnya tetap konstan, dalam laporan constant, in the Bank’s profit or loss. The
laba rugi Bank. Sensitivitas laporan laba rugi sensitivity of profit or loss is the effect of the
adalah dampak dari perubahan asumsi suku changes in interest rates assumptions on the
bunga pada laporan laba rugi pada periode profit or loss for the period. The total sensitivity
tersebut. Sensitivitas total laba atau rugi of profit or loss is based on the assumption
didasarkan pada asumsi bahwa ada that there are parallel shifts in the yield curve.
pergeseran paralel kurva hasil.
2023
Perubahan Pengaruh terhadap
persentase/ laporan laba rugi/
Percentage Impact to
Change profit or loss
±25 bps ±401,363
±50 bps ±802,725
2022
Perubahan Pengaruh terhadap
persentase/ laporan laba rugi/
Percentage Impact to
Change profit or loss
±25 bps ±310,574
±50 bps ±621,147
BNI memiliki eksposur terhadap risiko tingkat BNI has exposure to interest rate risks in
suku bunga dalam mata uang Dolar Singapore Dollar, United States Dollar, Euro
Singapura, Dolar Amerika Serikat, Euro dan and others. BNI assessed that the impact of
lainnya. BNI telah melakukan penilaian atas those interest rate risks is not significant.
dampak dari risiko tingkat suku bunga tersebut
dan hasilnya tidak signifikan.
(ii) Risiko mata uang (ii) Currency risk
Risiko valuta asing timbul sebagai akibat Foreign currency risks arise from the
adanya aset dan liabilitas keuangan dalam consolidated financial assets and liabilities
valuta asing dan rekening administratif and administrative accounts in foreign
konsolidasian baik pada sisi aset currency positions, both on the consolidated
konsolidasian maupun liabilitas konsolidasian. assets and liabilities. BNI’s foreign currency
Posisi valuta asing BNI dapat dikelompokkan position is divided into two activities: the
dalam dua aktivitas yaitu: trading book, yang trading book, which is prepared to generate
dilakukan dalam rangka memperoleh profit from the exchange rate, and the
keuntungan transaksi valuta asing, dan banking book, which is prepared to control
banking book, yang dilakukan dalam rangka BNI’s overall Net Open Position.
mengendalikan Posisi Devisa Neto BNI secara
keseluruhan.
BNI memiliki kebijakan untuk menjaga BNI’s policy is to maintain foreign currency
eksposur mata uang asing dalam batas yang exposure within acceptable limits and within
wajar dan berdasarkan peraturan yang existing regulatory guidelines. The
berlaku. Manajemen berkeyakinan bahwa saat Management believes that its current profile
ini eksposur mata uang asing atas aset dan of foreign currency exposure on its assets
liabilitas masih dalam batas yang konservatif. and liabilities is within conservative limits.
Halaman - 254 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1379
Page 793
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO PASAR (lanjutan) 51. MARKET RISK (continued)
(ii) Risiko mata uang (lanjutan) (ii) Currency risk (continued)
Berikut adalah Posisi Devisa Neto (PDN), Presented below is the Net Open Position
dalam nilai absolut, BNI pada tanggal (NOP), in absolute amounts, of BNI as of
31 Desember 2023 per mata uang, sesuai 31 December 2023 by currency, based on
dengan peraturan Bank Indonesia: Bank Indonesia regulations:
2023
Aset/ Liabilitas/ Posisi Devisa Neto/
Mata Uang Assets Liabilities Net Open Position Currencies
KESELURUHAN (LAPORAN AGGREGATE (STATEMENT
POSISI KEUANGAN DAN OF FINANCIAL POSITION AND
REKENING ADMINISTRATIF) ADMINISTRATIVE ACCOUNTS)
Dolar Amerika Serikat 482,966,619 483,490,720 524,101 United States Dollar
Yen Jepang 29,024,960 28,947,537 77,423 Japanese Yen
Euro Eropa 15,405,504 15,588,925 183,421 European Euro
Dolar Singapura 7,949,228 8,142,772 193,544 Singapore Dollar
Yuan China 5,144,957 5,127,937 17,020 Chinese Yuan
Pound sterling Inggris 1,074,447 1,182,796 108,349 British Pound Sterling
Dolar Hong Kong 718,810 610,388 108,422 Hong Kong Dollar
Lain-lain 5,081,804 4,253,755 1,177,646 *) Others
2,389,926
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL
POSITION
Dolar Amerika Serikat 294,512,516 297,006,830 2,494,314 United States Dollar
Yen Jepang 15,239,293 16,812,444 1,573,151 Japanese Yen
Dolar Singapura 3,422,170 2,664,391 757,779 Singapore Dollar
Yuan China 2,893,282 2,593,590 299,692 Chinese Yuan
Euro Eropa 2,110,783 861,731 1,249,052 European Euro
Dolar Hong kong 411,655 241,927 169,728 Hong Kong Dollar
Pound sterling Inggris 213,355 91,092 122,263 British Pound Sterling
Lain-lain 2,179,517 1,078,579 1,100,938 *) Others
7,766,917
Total Modal Tier I dan Tier II
dikurangi penyertaan pada Total Tier I and II Capital less
Entitas Anak (Catatan 54) 142,016,389 investment in Subsidiaries (Note 54)
Rasio PDN (Keseluruhan) 1.68% NOP Ratio (Aggregate)
Rasio PDN (Laporan Posisi NOP Ratio (Statement of
Keuangan) 5.47% Financial Position)
*) Merupakan penjumlahan absolut dari selisih antara aset dan *) Sum of the absolute values of the difference between assets and
liabilitas dari beberapa mata uang asing lainnya liabilities of some foreign currencies
Halaman - 255 - Page
1380 Menduniakan Bisnis Indonesia
Page 794
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. RISIKO PASAR (lanjutan) 51. MARKET RISK (continued)
(ii) Risiko mata uang (lanjutan) (ii) Currency risk (continued)
Berikut adalah Posisi Devisa Neto (PDN), Presented below is the Net Open Position, in
dalam nilai absolut, BNI pada tanggal absolute amounts, of BNI as of 31 December
31 Desember 2022 per mata uang, sesuai 2022 by currency, based on Bank Indonesia
dengan peraturan Bank Indonesia: regulations:
2022
Aset/ Liabilitas/ Posisi Devisa Neto/
Mata Uang Assets Liabilities Net Open Position Currencies
KESELURUHAN (LAPORAN AGGREGATE (STATEMENT
POSISI KEUANGAN DAN OF FINANCIAL POSITION AND
REKENING ADMINISTRATIF) ADMINISTRATIVE ACCOUNTS)
Dolar Amerika Serikat 747,570,976 747,503,953 67,023 United States Dollar
Euro Eropa 18,582,499 18,599,710 17,211 European Euro
Yen Jepang 6,658,651 6,414,947 243,704 Japanese Yen
Yuan China 3,959,636 4,093,853 134,217 Chinese Yuan
Dolar Singapura 3,789,705 4,010,826 221,121 Singapore Dollar
Pound sterling Inggris 547,060 668,030 120,970 British Pound Sterling
Dolar Hong kong 819,325 713,008 106,317 Hong Kong Dollar
Lain-lain 4,686,500 3,798,516 1,167,804 *) Others
2,078,367
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL
POSITION
Dolar Amerika Serikat 280,449,490 264,367,049 16,082,441 United States Dollar
Yen Jepang 4,936,882 4,736,736 200,146 Japanese Yen
Euro Eropa 3,279,016 3,470,468 191,452 European Euro
Dolar Singapura 2,926,572 2,838,587 87,985 Singapore Dollar
Yuan China 1,550,117 590,666 959,451 Chinese Yuan
Dolar Hong kong 476,074 295,609 180,465 Hong Kong Dollar
Pound sterling Inggris 179,861 116,183 63,678 British Pound Sterling
Lain-lain 2,366,751 1,120,904 1,245,847 *) Others
19,011,465
Total Modal Tier I dan Tier II
dikurangi penyertaan pada Total Tier I and II Capital less
Entitas Anak (Catatan 54) 131,335,883 investment in Subsidiaries (Note 54)
Rasio PDN (Keseluruhan) 1.58% NOP Ratio (Aggregate)
Rasio PDN (Laporan Posisi NOP Ratio (Statement of
Keuangan) 14.48% Financial Position)
*) Merupakan penjumlahan absolut dari selisih antara aset dan *) Sum of the absolute values of the difference between assets and
liabilitas beberapa mata uang asing lainnya liabilities of some foreign currencies
Halaman - 256 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1381
Page 795
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
52. RISIKO OPERASIONAL 52. OPERATIONAL RISK
Dalam rangka menerapkan manajemen risiko In order to implement operational risk
operasional, BNI mengacu pada ketentuan Bank management, BNI made reference to Bank
Indonesia atau Otoritas Jasa Keuangan serta Indonesia or Financial Authority Regulations, and
International Best Practices. also International Best Practices.
Agar pengelolaan manajemen risiko operasional In order for operational risk management to run
berjalan dengan baik, BNI memiliki Kerangka Kerja well, BNI has an Operational Risk Management
Manajemen Risiko Operasional yang terdiri dari 6 Framework which consists of 6 main components,
komponen utama, yaitu: namely:
1. Strategi dan Tujuan Bisnis 1. Strategy and Business Objectives
Strategi dan tujuan bisnis Bank sebagai acuan Bank business strategies and objectives as a
dalam penerapan manajemen risiko reference in the implementation of operational
operasional. risk management.
2. Strategi Manajemen Risiko Operasional 2. Operational Risk Management Strategy
Strategi Manajemen Risiko Operasional The Operational Risk Management Strategy is
dirumuskan sesuai strategi dan tujuan bisnis formulated according to the overall business
secara keseluruhan dengan memperhatikan strategy and objectives by taking into account
tingkat risiko yang akan diambil (risk appetite) the level of risk to be taken (risk appetite) and
dan toleransi risiko (risk tolerance). Tujuan risk tolerance. The objective of establishing an
penetapan strategi manajemen risiko operational risk management strategy is to
operasional adalah untuk memastikan bahwa ensure that operational risk exposure is
eksposur risiko operasional telah dikelola managed in a controlled manner in
secara terkendali sesuai dengan kebijakan dan accordance with internal policies and
prosedur intern serta peraturan perundang- procedures as well as applicable laws and
undangan dan ketentuan lain yang berlaku. regulations and other provisions.
3. Model Manajemen Risiko Operasional 3. Operational Risk Management Model
a. Tata Kelola Manajemen Risiko a. Operational Risk Management
Operasional Governance
Tata kelola manajemen risiko operasional BNI has implemented operational risk
telah diimplementasikan BNI di mana management governance where all
segenap unit bisnis dan unit pendukung business units and support units, both
baik di dalam maupun di luar negeri, domestic and overseas, act as Risk
berperan sebagai Risk Owner atau Risk Owners or Risk Takers, together with
Taker yang bersama dengan SORX SORX act as first line roles. The Risk
memiliki peran sebagai first line roles. Owner is responsible for the risks taken,
Risk Owner bertanggung jawab terhadap execution and results (Day to day Risk
risiko yang diambil, eksekusi dan hasilnya Management & Control) while SORX is
(Day to day Risk Management & Control) responsible for ensuring that control
sedangkan SORX bertanggung jawab are implemented properly. This
memastikan kontrol berjalan dengan baik. implementation of control is supported by
Implementasi tersebut didukung oleh oleh Enterprise Risk Management Division and
Divisi Enterprise Risk Management dan Operational Risk Management as second
Divisi Operational Risk Management line roles who are responsible for
sebagai second line roles yang assigning frameworks, policies, principles
bertanggung jawab dalam penyusunan and methodologies for bank risk
framework, kebijakan, prinsip dan management.
metodologi pengelolaan risiko.
Halaman - 257 - Page
1382 Menduniakan Bisnis Indonesia
Page 796
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
52. RISIKO OPERASIONAL (lanjutan) 52. OPERATIONAL RISK (continued)
Sedangkan, third line roles yaitu Satuan As well as third line roles, Internal Audit
Internal Audit memiliki peran sebagai Risk Unit act as a Risk Assurance Unit which
Assurance Unit yang bertanggung jawab is responsible for assessing the
menilai secara independen efektivitas effectiveness of the implementation of
implementasi manajemen risiko dan risk management and internal control
pengendalian internal. Selain itu, adanya independently. In addition, the existence
komunikasi antara ORIC dan Divisi of the ORIC Communication Forum is
Operational Risk Management secara expected to increase the effectiveness of
periodik diharapkan dapat meningkatkan communication between first line roles
efektivitas komunikasi first line roles dan and second line roles, which in turn can
second line roles yang nantinya dapat improve the quality of Risk Exposure
meningkatkan kualitas identifikasi risk identification.
exposure.
b. Proses Manajemen Risiko Operasional b. Operational Risk Management Process
Proses manajemen risiko operasional The process of operational risk
meliputi identifikasi, pengukuran, management includes identification,
pemantauan dan pengendalian terhadap assessment/measurement, monitoring
risiko operasional, yang dijabarkan and control of operational risk, which is
sebagai berikut: described as follows:
i. Identifikasi risiko dilakukan secara i. Risk identification is carried out
proaktif terhadap seluruh aktivitas, proactively on all activities, processes
proses, dan produk dalam rangka and products in order to analyze the
menganalisa sumber, tingkat source, the level of possibility of
kemungkinan timbulnya risiko operational risk and the resulting
operasional serta dampak yang impact;
ditimbulkannya;
ii. Pengukuran risiko dilakukan dalam ii. Risk assessment/ measurement is
rangka mengetahui perkembangan carried out in order to determine the
dan besarnya eksposur risiko progress and magnitude of
operasional sebagai acuan untuk operational risk exposure as a
melakukan pengendalian serta untuk reference for carrying out controls as
keperluan perhitungan kewajiban well as for the purposes of calculating
penyediaan modal minimum; the minimum capital adequacy
requirement;
iii. Pemantauan risiko dilakukan untuk iii. Risk monitoring is carried out to
memastikan bahwa risiko operasional ensure operational risks are managed
telah dikelola dengan baik, antara lain properly, including by monitoring :
dengan:
• melakukan pemantauan • compliance with regulations
kepatuhan pada regulasi
• toleransi dan limit risiko yang • risk tolerance and limits
telah ditetapkan
• upaya mitigasi risiko yang telah • implementation of risk mitigation;
dilakukan;
iv. Pengendalian risiko dilakukan untuk iv. Risk control is carried out to reduce
mengurangi dan mengendalikan and control the impact and frequency
dampak dan frekuensi risiko of operational risks that have been
operasional yang teridentifikasi identified during the assessment and
selama tahap penilaian dan measurement stages. The risk control
pengukuran. Proses pengendalian process is implemented based on risk
risiko disesuaikan dengan eksposur level, risk exposure, and risk
risiko maupun tingkat dan toleransi tolerance.
risiko yang akan diambil.
Halaman - 258 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1383
Page 797
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
52. RISIKO OPERASIONAL (lanjutan) 52. OPERATIONAL RISK (continued)
c. Kebijakan dan Permodalan Risiko c. Operational Risk Policy and Capital
Operasional
Divisi Operational Risk Management The Operational Risk Management
(ORM) telah memiliki Pedoman (ORM) Division has Operational Risk
Penerapan Manajemen Risiko Management Implementation Guidelines
Operasional untuk mendukung to support the implementation of
implementasi manajemen risiko operational risk management in all units
operasional pada segenap unit baik di both at domestic and overseas. This
dalam maupun di luar negeri. Kebijakan policies are described in more detail in
tersebut dijabarkan lebih rinci dalam the Standard Operating Procedures as
Prosedur atau Standard Operating well as prudent operational risk
Procedure serta Petunjuk Teknis transaksi instructions for carrying out daily
dan operasional yang prudent untuk business activities such as:
menjalankan aktivitas bisnis sehari-hari
seperti:
1. Prosedur Manajemen Risiko 1. Operational Risk Management
Operasional; Procedures;
2. Petunjuk Teknis Manajemen Risiko 2. Technical Instructions for
Operasional; Operational Risk Management;
3. Petunjuk Teknis SORX. 3. Technical Instructions for SORX.
Divisi ORM melakukan perhitungan modal The ORM Division calculates operational
risiko operasional untuk memastikan BNI risk capital to ensure BNI has sufficient
memiliki modal yang cukup untuk capital to absorb the operational risks.
menyerap risiko operasional yang
dihadapi.
d. Tools and Methods d. Tools and Methods
Dalam menerapkan manajemen risiko In implementing operational risk
operasional, Bank juga perlu management, Bank need to be equipped
diperlengkapi dengan tools dan with strong tools and methodologies. The
metodologi. Tools yang diterapkan dalam tools implemented in operational risk
manajemen risiko operasional antara lain: management include: Risk Control Self
Risk Control Self Assessment (RCSA), Assessment (RCSA), Loss Event
Loss Event Database (LED), Key Risk Database (LED), Key Risk Indicator
Indicator (KRI), dan Business Continuity (KRI), and Business Continuity
Management (BCM). Management (BCM).
3. Teknologi Informasi dan Data 3. Information Technology and Data
Penggunaan dan penerapan teknologi The use and the application of integrated
informasi dan data yang terintegrasi untuk information and data technology for
risiko operasional mampu menghasilkan operational risk can produce complete and
laporan yang lengkap dan akurat dalam accurate reports in order to detect and correct
rangka mendeteksi dan mengkoreksi the deviations arise from business processes
penyimpangan atas proses bisnis secara tepat in a timely manner. The utilization of quality
waktu. Pemanfaatan data yang berkualitas data produces analysis that can be used in
menghasilkan analisis yang dapat digunakan managing operational risk and decision
dalam pengelolaan risiko operasional serta making by management.
sebagai bahan pendukung dalam pengambilan
keputusan oleh manajemen.
4. Sumber Daya Manusia (SDM) dan Budaya 4. Human Resources (HR) and Risk Culture
Risiko
Penerapan budaya risiko (risk culture) yang Implementation of an effective risk culture at
efektif di BNI dapat menciptakan mekanisme BNI can create a mechanism that involves all
yang melibatkan seluruh pegawai untuk employees to identify and prevent weaknesses
mengidentifikasi dan mencegah kelemahan and irregularities early in an efficient and
dan penyimpangan secara dini dengan efisien effective manner.
dan efektif.
Halaman - 259 - Page
1384 Menduniakan Bisnis Indonesia
Page 798
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
52. RISIKO OPERASIONAL (lanjutan) 52. OPERATIONAL RISK (continued)
5. Assurance 5. Assurance
Assurance adalah aktivitas penilaian oleh Assurance is an assessment activities by an
pihak independen atas implementasi kerangka independent party on the implementation of the
kerja manajemen risiko operasional. Penilaian operational risk management framework. This
ini dilakukan oleh Internal Audit (IAD) maupun assessment is carried out by the Internal Audit
pihak eksternal. Division (IAD) or external parties.
Perangkat yang digunakan untuk melakukan BNI using operational risk management
pengelolaan risiko operasional di BNI adalah system to manage operational risk, namely
New PERISKOP (Perangkat Risiko New PERISKOP that consist of 4 (four) main
Operasional). New PERISKOP terdiri dari modules:
empat (4) modul utama, yaitu:
• Modul Risk Control Self Assessment • Risk Control Self Assessment (RCSA)
(RCSA), merupakan salah satu metode Module, is a methodology to detect the
yang digunakan untuk mendeteksi possibility that an operational risk has
kemungkinan terjadinya risiko operasional occurred. This method is a self-
di suatu unit. Metode ini terdiri dari assessment process conducted by every
serangkaian kegiatan penilaian yang risk owner independently in identifying,
dilakukan sendiri (self assessment) assessing, controlling and monitoring
oleh setiap unit pemilik risiko (risk owner) operational risk in each unit. RCSA
secara independen dalam Module should be filed by all units, once
mengidentifikasi, menilai, mengontrol dan every six-month; by conducting an
memantau risiko operasional yang terjadi assessment of the existing risk issue
di unitnya. Modul RCSA wajib diisi oleh frequency and impacts and finding
segenap unit setiap 6 (enam) bulan sekali, solutions to mitigate emerging operational
dengan melakukan pengukuran terhadap risks and define the solutions.
frekuensi dan dampak setiap risk issue di
unitnya serta mencari penyebab risiko
tersebut timbul serta menentukan
solusinya.
• Loss Event Database (LED), merupakan • The Loss Event Database (LED) is an
database event sejak event terjadi hingga event database from the time the event
penyelesaiannya akibat risiko operasional occurs until its operational risks resolution
yang terjadi di seluruh unit di Bank. Dari that occur in all units in the Bank. The
modul ini akan diketahui tipe risiko yang module will generate information such as
terjadi, penyebab kejadian tersebut, lokasi type of risk, cause of risk, location (line of
(lini bisnis) tempat terjadinya risiko serta businesses) where the risk emerge and
besarnya (amount) risiko yang terjadi atau the amount of risk or legal obligation and
liabilitas hukum yang terjadi serta the recovery (if any). This system is very
pengembalian kerugian (jika ada). Sarana important to monitor operational risk
ini sangat penting untuk memonitor profil exposure and profile in an orderly manner.
dan eksposur risiko operasional secara The data gathered from the Loss Event
teratur. Data yang diperoleh dari Loss Database (LED) will become the main
Event Database (LED) merupakan input input when the Bank applies standardize
data utama dalam penerapan metode approaches to measure its minimum
pendekatan standar (Standardized operational risk capital adequacy ratio,
Approach) untuk mengukur risiko that has been implemented since
kecukupan modal operasional yang telah 1 January 2023 based on SEOJK Number
diterapkan mulai 1 Januari 2023 6/SEOJK.03/ 2020 dated 29 April 2020
berdasarkan SEOJK Nomor 6/SEOJK.03/ related to the Calculation of Risk
2020 tanggal 29 April 2020 tentang Weighted Assets for Operational Risk
Perhitungan Aset Tertimbang Menurut using the Standard Approach for
Risiko untuk Risiko Operasional dengan Commercial Banks (unaudited).
Menggunakan Pendekatan Standar Bagi
Bank Umum (tidak diaudit).
Halaman - 260 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1385
Page 799
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
52. RISIKO OPERASIONAL (lanjutan) 52. OPERATIONAL RISK (continued)
5. Assurance (lanjutan) 5. Assurance (continued)
• Key Risk Indicator (KRI), merupakan • Key Risk Indicators, is a series of
serangkaian parameter yang ditetapkan parameters established to identify main
untuk mengidentifikasi potensi kerugian potential loss from operational risk, that
risiko operasional yang utama/ dominan, potentially disrupts the achievement of
yang berpotensi mengganggu pencapaian Key Performance Indicators (KPI) before it
Key Performance Indicator (KPI) unit happens. The module will give a
kerja, sebelum peristiwa risiko operasional warning/alert when the exposure exceeds
tersebut terjadi. Perangkat tersebut akan a predetermined range/threshold (early
memberikan warning/alert jika nilainya warning signal) that has been set and
sudah di luar range/ threshold yang requires follow up from unit’s management
ditetapkan sebelumnya (early warning to overcome the problems.
signal) yang menuntut adanya tindak
lanjut manajemen unit untuk mengatasi
permasalahan tersebut.
• Business Continuity Management, • Business Continuity Management, is a
merupakan salah satu upaya untuk supporting tool for managing
mendukung pengelolaan dokumentasi documentation for handling the impact of
langkah penanganan dampak gangguan/ disturbances/ disasters and the recovery
bencana dan proses pemulihan agar process so that Bank operations and
kegiatan operasional Bank dan pelayanan customer services can continue in disaster
nasabah dapat tetap berjalan pada kondisi conditions. This module consists of
bencana. Modul ini terdiri dari penyusunan compiling a call tree, establishing an
call tree, pembentukan Organisasi Crisis Organizational Crisis Management Team
Management Team (CMT) / Emergency (CMT) / Emergency Task Force (ETF),
Task Force (ETF), penyusunan Business compiling a Business Impact Analysis
Impact Analysis (BIA), Threat and Risk (BIA), Threat and Risk Assessment (TRA)
Assessment (TRA) dan Pemeliharaan and Maintenance of BCM infrastructure as
sarana prasarana BCM serta pencatatan well as recording monitoring of events and
monitoring kejadian dan potensi bencana. potential disaster.
Selain New PERISKOP, BNI saat ini telah memiliki In addition to New PERISKOP, BNI has
rekening Kerugian Risiko Operasional (KRO) serta Operational Risk Loss (Kerugian Risiko
Recovery KRO, yang digunakan untuk Operasional (KRO)) and KRO Recovery accounts,
membukukan kerugian atau recovery yang which will be used to record losses or recoveries
disebabkan oleh risiko operasional. Guna caused by operational risks. To mitigate the
memitigasi risiko operasional, setiap bulan operational risk, KRO account and recovery will be
dilakukan monitoring terhadap rekening KRO dan monitored monthly. Regarding the business
Recovery KRO. Terkait dengan kelangsungan resilience when disaster occurs, BNI has Business
usaha bila terjadi kondisi disaster (bencana), BNI Continuity Management (BCM) policies, which is a
juga sudah mempunyai kebijakan Business formal mechanism which combined strategies,
Continuity Management (BCM), yaitu suatu policies, procedures and organizations developed
mekanisme formal yang merupakan kombinasi to ensure operational continuity of critical functions
antara strategi, kebijakan, prosedur, dan organisasi under certain levels of services when a disturbance
yang dikembangkan untuk memastikan or disaster is encountered. This policy is applied for
kelangsungan operasional dari fungsi-fungsi usaha all business units in BNI for both domestic and
yang kritikal pada tingkat layanan tertentu pada overseas.
saat terjadi gangguan atau bencana. Kebijakan ini
mencakup semua unit usaha yang ada di BNI, baik
di dalam negeri maupun di luar negeri.
BNI memiliki infrastruktur yang dibutuhkan dalam BNI has the infrastructure needed to implement
implementasi BCM seperti Data Center (DC), BCM such as Data Center (DC), Disaster Recovery
Disaster Recovery Center (DRC), Lokasi Alternatif Center (DRC), BCM Alternative Building and BCM
Gedung BCM dan BCM Center. Secara rutin BNI Center. Regularly BNI performs a system and
melakukan pengujian sistem dan aplikasi pada application testing on critical Division/Unit every 3
divisi/unit kritikal setiap 3 (tiga) bulan sekali, (three) months, do a site visit and simulation to the
melakukan site visit dan simulasi pada cabang dan branch and region to ensure the disaster
wilayah guna memastikan kesiapan menghadapi readiness.
bencana.
Halaman - 261 - Page
1386 Menduniakan Bisnis Indonesia
Page 800
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. NILAI WAJAR ASET DAN LIABILITAS 53. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN LIABILITIES
Tabel di bawah ini menyajikan perbandingan The table below summarizes the comparison
antara nilai tercatat dan nilai wajar dari semua aset between the carrying amounts and fair values of all
dan liabilitas keuangan disajikan per kategori dari financial assets and liabilities presented per
instrumen keuangan. Nilai wajar yang diungkapkan category of financial instruments. The fair values
adalah berdasarkan informasi relevan yang disclosed are based on relevant information
tersedia pada tanggal-tanggal 31 Desember 2023 available as of 31 December 2023 and 2022, and
dan 2022, dan tidak diperbaharui untuk not updated to reflect changes in market conditions
mencerminkan perubahan dalam kondisi pasar which have occurred after this date.
yang telah terjadi setelah tanggal ini.
2023 2022
Nilai Tercatat/ Nilai wajar/ Nilai Tercatat/ Nilai wajar/
Carrying Value Fair value Carrying Value Fair value
Aset keuangan Financial assets
Kas 11,207,201 11,207,201 13,448,092 13,448,092 Cash
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 8,281,822 8,281,822 7,175,874 7,175,874 Marketable securities
Obligasi Pemerintah 4,187,772 4,187,772 1,775,053 1,775,053 Government Bonds
Tagihan derivatif 995,677 995,677 685,237 685,237 Derivatives receivable
13,465,271 13,465,271 9,636,164 9,636,164
Nilai wajar melalui penghasilan Fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 86,549,332 86,549,332 82,328,187 82,328,187 Government Bonds
Efek-efek 28,521,543 28,521,543 20,904,372 20,904,372 Marketable securities
Penyertaan saham 563,700 563,700 608,797 608,797 Equity investments
115,634,575 115,634,575 103,841,356 103,841,356
Biaya perolehan diamortisasi Amortized cost
Pinjaman yang diberikan 647,926,638 647,926,638 595,854,325 595,854,325 Loans
Giro pada Current accounts with
Bank Indonesia 65,256,432 65,256,432 82,921,989 82,921,989 Bank Indonesia
Penempatan pada bank Placements with other banks
lain dan Bank Indonesia 43,794,166 43,794,166 51,569,316 51,569,316 and Bank Indonesia
Obligasi Pemerintah 36,363,265 35,257,128 37,187,627 35,464,045 Government Bonds
Wesel ekspor dan Bills and
tagihan lainnya 18,998,994 18,998,994 20,729,220 20,729,220 other receivables
Tagihan akseptasi 17,091,194 17,091,194 18,911,843 18,911,843 Acceptance receivables
Efek-efek yang
dibeli dengan janji Securities purchased under
dijual kembali 13,951,344 13,951,344 16,631,271 16,631,271 agreement to resell
Giro pada Current accounts with
bank lain 35,022,762 35,022,762 15,921,868 15,921,868 other banks
Aset lain-lain - bersih*) 11,701,003 11,701,003 10,645,624 10,645,624 Other assets - net*)
Efek-efek 361,374 364,361 475,837 476,013 Marketable securities
890,467,172 889,364,022 850,848,920 849,125,514
1,030,774,219 1,029,671,069 977,774,532 976,051,126
Halaman - 262 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1387
Page 801
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. NILAI WAJAR ASET DAN LIABILITAS 53. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
2023 2022
Nilai Tercatat/ Nilai wajar/ Nilai Tercatat/ Nilai wajar/
Carrying Value Fair value Carrying Value Fair value
Liabilitas keuangan Financial liabilities
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Liabilitas derivatif 810,462 810,462 775,131 775,131 Derivative payables
Liabilitas keuangan lainnya Other financial liabilities
Simpanan nasabah Deposits from customers
Giro 345,496,168 345,496,168 314,625,134 314,625,134 Current accounts
Tabungan 231,981,435 231,981,435 242,694,592 242,694,592 Savings account
Deposito berjangka 232,664,980 232,664,980 208,797,609 208,797,609 Time deposits
Negotiable Certificate Negotiable Certificate
of Deposit 587,760 587,760 3,151,656 3,151,656 of Deposit
Pinjaman yang diterima 30,949,608 30,949,608 35,654,206 35,654,206 Borrowings
Efek-efek subordinasi 16,928,731 15,857,891 17,213,150 14,852,214 Subordinated securities
Liabilitas lain-lain**) 18,512,179 18,512,179 16,879,276 16,879,276 Other liabilities**)
Simpanan dari bank lain Deposits from other banks
Pinjaman pasar uang
antar bank 5,117,755 5,117,755 8,175,341 8,175,341 Inter-bank call money
Giro 4,376,529 4,376,529 4,205,842 4,205,842 Current accounts
Deposito berjangka 804,114 804,114 902,563 902,563 Time deposit
Negotiable Certificate Negotiable Certificate
of Deposit 515,651 515,651 788,112 788,112 of Deposit
Simpanan lainnya 1,079,939 1,079,939 1,172,696 1,172,696 Other deposits
Efek-efek yang diterbitkan 4,893,357 4,998,160 4,896,875 5,123,900 Securities issued
Liabilitas akseptasi 5,748,547 5,748,547 5,301,243 5,301,243 Acceptance payables
Liabilitas segera 5,294,952 5,294,952 4,686,360 4,686,360 Obligation due immediately
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 6,891,177 6,891,177 2,885,286 2,885,286 agreements to repurchase
911,842,882 910,876,845 872,029,941 869,896,030
912,653,344 911,687,307 872,805,072 870,671,161
*) Aset lain-lain - bersih terdiri dari piutang bunga, piutang terkait *) Other assets - net consist of interest receivables, receivables from
transaksi ATM dan kartu kredit, piutang lain-lain dan piutang dari transactions related to ATM and credit card, other receivables and
nasabah - Entitas anak. receivables from customers - Subsidiary.
**) Liabilitas lain-lain terdiri dari utang ke pemegang polis, setoran **) Other liabilities consist of obligation to policyholders, guarantee deposits,
jaminan, rekening dalam penyelesaian, utang reasuransi dan komisi, unsettled account, reinsurance payable and commission, and payable to
serta utang nasabah - Entitas Anak. customers - Subsidiary.
Bank menggunakan hirarki berikut untuk The Bank adopts the following hierarchy for
menentukan dan mengungkapkan nilai wajar dari determining and disclosing the fair value of
instrumen keuangan: financial instruments:
(i) Tingkat 1: Harga dikutip (tidak disesuaikan) dari (i) Level 1: Quoted prices in active market for the
pasar yang aktif untuk aset atau liabilitas same/identical financial asset or liability;
keuangan yang identik;
(ii) Tingkat 2: Input selain harga yang dikutip dari (ii) Level 2: Inputs other than quoted market prices
pasar yang disertakan pada Tingkat 1 yang included in Level 1 that are observable for the
dapat diobservasi untuk aset dan liabilitas financial asset or liability, either directly (as a
keuangan, baik secara langsung (yaitu sebagai price) or indirectly (as derived from price);
sebuah harga) atau secara tidak langsung
(yaitu sebagai turunan dari harga);
(iii) Tingkat 3: Input untuk aset atau liabilitas (iii) Level 3: Inputs for the financial assets or
keuangan yang tidak didasarkan pada data liability that are not based on observable
pasar yang dapat diobservasi (informasi yang market data (unobservable information).
tidak dapat diobservasi).
Halaman - 263 - Page
1388 Menduniakan Bisnis Indonesia
Page 802
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. NILAI WAJAR ASET DAN LIABILITAS 53. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Tabel di bawah ini menunjukkan instrumen The table below shows the financial instruments
keuangan yang diukur pada nilai wajar yang measured at fair value grouped according to the
dikelompokkan berdasarkan hirarki nilai wajar: fair value hierarchy:
2023
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 8,281,822 725 8,266,881 14,216 Marketable securities
Obligasi Pemerintah 4,187,772 4,187,772 - - Government Bonds
Tagihan derivatif 995,677 - 995,677 - Derivative receivables
13,465,271 4,188,497 9,262,558 14,216
Nilai wajar melalui Fair value through other
penghasilan comprehensive income
komprehensif lain
Obligasi Pemerintah 86,549,332 79,039,214 7,510,118 - Government Bonds
Efek-efek 28,521,543 21,829,539 6,692,004 - Marketable securities
Penyertaan saham 563,700 - - 563,700 Equity investments
115,634,575 100,868,753 14,202,122 563,700
129,099,846 105,057,250 23,464,680 577,916
Liabilitas keuangan Financial liabilities
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Liabilitas derivatif 810,462 - 810,462 - Derivatives payable
810,462 - 810,462 -
2022
Nilai wajar/Fair value
Nilai tercatat/ Tingkat/ Tingkat/ Tingkat/
Carrying value Level 1 Level 2 Level 3
Aset keuangan Financial assets
Nilai wajar melalui Fair value through
laba rugi profit or loss
Efek-efek 7,175,874 - 7,175,874 - Marketable securities
Obligasi Pemerintah 1,775,053 1,775,053 - - Government Bonds
Tagihan derivatif 685,237 - 685,237 - Derivative receivables
9,636,164 1,775,053 7,861,111 -
Nilai wajar melalui Fair value through other
penghasilan comprehensive income
komprehensif lain
Obligasi Pemerintah 82,328,187 62,431,066 19,897,121 - Government Bonds
Efek-efek 20,904,372 13,825,621 6,978,751 - Marketable securities
Penyertaan saham 608,797 - - 608,797 Equity investments
103,841,356 76,256,687 26,875,872 608,797
113,477,520 78,031,740 34,736,983 608,797
Liabilitas keuangan Financial liabilities
Nilai wajar melalui Fair value through
laporan laba rugi profit or loss
Liabilitas derivatif 775,131 - 775,131 - Derivatives payable
775,131 - 775,131 -
Halaman - 264 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1389
Page 803
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. NILAI WAJAR ASET DAN LIABILITAS 53. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Teknik penilaian dan input signifikan atas nilai Valuation technique and significant input for fair
wajar tingkat 3 untuk beberapa penyertaan saham value of level 3 for investments as of 31 December
pada tanggal 31 Desember 2023 dan 2022 adalah 2023 and 2022 are as follows:
sebagai berikut:
Teknik
Penilaian/
Valuation 2023 2022
Akun Technique Input Signifikan/Significant Input % % Account
Nilai wajar melalui laba rugi
penghasilan komprehensif Fair value through hother
lain comprehensive income
Tingkat diskonto/Discount rate 17.32 18.51
Tingkat bunga bebas risiko/Risk-free rate 6.97 7.15
Diskon Marketabilitas/Discount for lack of
Arus Kas yang Marketability (DLOM) 32.00 24.00
PT Penyelesaian Transaksi Didiskontokan/ Diskon Minoritas/Discount for Lack of PT Penyelesaian Transaksi
Elektronik Nasional (PTEN) Discounted cashflow Control (DLOC) 35.00 35.00 Elektronik Nasional (PTEN)
- Arus Kas yang Tingkat diskonto/Discount rate 12.65 -
Didiskontokan/ Tingkat pertumbuhan
Discounted cashflow (90%) perpetuitas/Perpetuity Growth 3.00 -
- Metode Pembanding Diskon Marketabilitas/Discount for lack of
Perusahaan Tercatat di Marketability (DLOM) 30.00 -
Bursa Efek (GCM)/ Diskon Minoritas/Discount for Lack of
Guideline Publicly Traded Control (DLOC) 30.00 -
PT Fintek Karya Nusantara Company Method (10%) PT Fintek Karya Nusantara
Tingkat votalita/Votality rate - 50.13
Tingkat bunga bebas risiko/Risk-free rate - 4.95
2 tahun/
- Backsolve-Model Opsi Periode keluiar/ Time to exit - years
Harga/- Backsolve-Option Diskon Marketabilitas/Discount for lack of
PT Fintek Karya Nusantara Pricing Model Matketability (DLOM) - 18.00 PT Fintek Karya Nusantara
Tidak terdapat perpindahan antara tingkat 1 dan There is no transfer between level 1 and level 2 of
tingkat 2 hirarki nilai wajar. the fair value hierarchy.
Nilai wajar instrumen keuangan yang The fair value of financial instruments traded in an
diperdagangkan dalam pasar aktif (contohnya surat active market (i.e. measured and available-for-sale
berharga yang diukur dan tersedia untuk dijual), securities), is based on quoted market price at
ditentukan dengan berdasarkan harga pasar yang reporting date. A market is regarded as active if
dikutip pada tanggal pelaporan. Suatu pasar quoted prices are readily and regularly available
dianggap aktif apabila informasi mengenai harga from exchange, dealer or broker, industry group
kuotasian dapat diakses dengan mudah dan pricing service or regulatory agency, and those
tersedia secara berkala dari suatu bursa, pedagang prices represent actual and regularly occurring
efek, broker, kelompok penilai harga pasar industri market transaction on an arm’s length basis. The
tertentu, regulator dan harga tersebut quoted market price used for financial asset held
mencerminkan transaksi pasar yang aktual dan by group is bid price. These instruments are
regular pada tingkat yang wajar. Harga pasar included in Level 1. Instruments included in Level 1
dikutip untuk aset keuangan yang dimiliki Grup comprise primarily of securities classified as fair
adalah harga penawaran (bid price). Instrumen- value through profit or loss and fair value through
instrumen tersebut digolongkan dalam Tingkat 1. other comprehensive income.
Instrumen yang termasuk dalam Tingkat 1
umumnya meliputi investasi yang diklasifikasikan
sebagai surat berharga yang diukur pada nilai
wajar melalui laba rugi dan yang diukur pada nilai
wajar melalui penghasilan komprehensif lain.
Halaman - 265 - Page
1390 Menduniakan Bisnis Indonesia
Page 804
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. NILAI WAJAR ASET DAN LIABILITAS 53. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
diperdagangkan di pasar aktif (contohnya derivatif traded in an active market (i.e over-the-counter
over-the-counter) ditentukan dengan teknik derivatives) is determined by using valuation
penilaian. Teknik-teknik penilaian tersebut techniques. These valuation techniques maximise
menggunakan data pasar yang dapat diobservasi the use of observable market data where it is
dan sedapat mungkin meminimalisir penggunaan available and rely as little as possible on entity’s
estimasi spesifik dari entitas. Apabila seluruh input specific estimates. If all significant inputs required
yang dibutuhkan untuk menentukan nilai wajar for the fair value of an instrument are observable,
instrumen keuangan dapat diobservasi, maka the instrument is included in Level 2. Otherwise, if
instrumen keuangan tersebut dikategorikan dalam one or more of the significant inputs is not based
Tingkat 2. Sebaliknya, jika salah satu atau lebih on observable market data, the instrument is
data tidak didasarkan pada data pasar yang dapat included in Level 3.
diobservasi, instrumen ini termasuk dalam
Tingkat 3.
Teknik penilaian spesifik yang digunakan untuk Specific valuation techniques used to value
melakukan penilaian pada instrumen keuangan, financial instruments include:
antara lain:
• Harga yang dikutip dari pasar atau pedagang • Quoted market prices or dealer quotes for
efek instrumen serupa similar instruments
• Nilai wajar dari swap tingkat suku bunga yang • Fair value of interest rate swap is calculated as
diperhitungkan sebagai nilai kini dari estimasi the present value of estimated future cashflow
arus kas masa datang berdasarkan kurva based on observable yield curves
imbal hasil yang dapat diobservasi
• Nilai wajar dari kontrak berjangka valuta asing • Fair value of foreign exchange contracts is
yang ditentukan berdasarkan kurs berjangka determined using forward exchange rates at
pada tanggal pelaporan keuangan, dan reporting date, and
• Teknik-teknik lainnya, seperti analisis arus kas • Other techniques, such as discounted cash
diskontoan yang digunakan untuk menentukan flow analysis, are used to determine fair value
nilai wajar instrumen keuangan lainnya for other financial instruments
(i) Giro pada Bank Indonesia, giro pada bank lain, (i) Current accounts with Bank Indonesia, current
penempatan pada bank lain dan Bank accounts with other banks, placements with
Indonesia, efek-efek, wesel ekspor dan other banks and Bank Indonesia, marketable
tagihan lainnya, efek-efek yang dibeli dengan securities, bills and other receivables,
janji dijual kembali, penyertaan saham, tagihan securities purchases under agreements to
akseptasi dan aset lain-lain: resell and other assets, equity investments,
acceptance receivables and other assets:
Penempatan pada bank lain dan Bank Placements with other banks and Bank
Indonesia merupakan penanaman dana dalam Indonesia represent placements in the form of
bentuk Bank Indonesia Deposit Facility, Term Bank Indonesia Deposit Facility, Term Deposit,
Deposit, Deposit Facility Syariah, call money, Sharia Deposit Facility, call money, “fixed-
penempatan “fixed-term”, deposito berjangka term” placements, time deposits and others.
dan lain-lain.
Estimasi nilai wajar penyertaan saham The fair value for equity investment are based
ditetapkan berdasarkan harga pasar atau on the market prices or broker/dealer price
harga kuotasi perantara (broker). Jika quotations. When this information is not
informasi ini tidak tersedia, nilai wajar available, the fair value is estimated using
diestimasi dengan menggunakan harga pasar quoted market prices for securities with similar
kuotasian yang serupa atau dinilai dengan characteristics or using valuation model.
menggunakan metode penilaian.
Halaman - 266 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1391
Page 805
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. NILAI WAJAR ASET DAN LIABILITAS 53. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
(i) Giro pada Bank Indonesia, giro pada bank lain, (i) Current accounts with Bank Indonesia, current
penempatan pada bank lain dan Bank accounts with other banks, placements with
Indonesia, efek-efek, wesel ekspor dan other banks and Bank Indonesia, marketable
tagihan lainnya, efek-efek yang dibeli dengan securities, bills and other receivables,
janji dijual kembali, penyertaan saham, tagihan securities purchases under agreements to
akseptasi dan aset lain-lain: (lanjutan) resell and other assets, equity investments,
acceptance receivables and other assets:
(continued)
Nilai tercatat dari kas dan setara kas, serta The carrying amount of cash and cash
penempatan dengan suku bunga equivalents, as well as placements with
mengambang adalah perkiraan yang layak floating rates are a reasonable approximation
atas nilai wajar. of fair value.
Estimasi nilai wajar terhadap penempatan The estimated fair values of fixed interest
dengan suku bunga tetap, efek-efek, wesel bearing placements, marketable securities,
ekspor dan tagihan lainnya, tagihan akseptasi bills and other receivables, acceptance
dan aset lain-lain ditetapkan berdasarkan receivables and other assets were based on
diskonto arus kas dengan menggunakan suku discounted cash flows using prevailing money
bunga pasar uang yang berlaku untuk utang market interest rates for debts with similar
dengan risiko kredit dan sisa jatuh tempo yang credit risk and remaining maturity. Since the
serupa. Karena sisa jatuh tempo di bawah satu maturity is less than one year, the carrying
tahun sehingga nilai tercatat dari penempatan amounts of fixed rate placements, bills and
dengan suku bunga tetap, wesel ekspor dan other receivables, securities purchased under
tagihan lainnya, efek-efek yang dibeli dengan agreements to resell, acceptance receivables
janji untuk dijual kembali, tagihan akseptasi and other assets were a reasonable
dan aset lain-lain adalah perkiraan yang layak approximation of their fair value.
atas nilai wajar.
(ii) Pinjaman yang diberikan (ii) Loans
Portofolio kredit Bank secara umum terdiri dari Generally, the Bank’s portfolio consists of
pinjaman yang diberikan dengan suku bunga loans with floating interest rate and short-term
mengambang dan pinjaman yang diberikan loans with fixed interest rate. Loans are stated
jangka pendek dengan suku bunga tetap. at amortized cost. The estimated fair value of
Pinjaman yang diberikan dinyatakan loans represents the discounted amount of
berdasarkan amortized cost. Nilai wajar dari estimated future cash flows expected to be
pinjaman yang diberikan menunjukkan nilai received by the Bank using the current market
diskon dari perkiraan arus kas masa depan rates.
yang diharapkan akan diterima oleh Bank
dengan menggunakan suku bunga pasar saat
ini.
Nilai tercatat dari pinjaman yang diberikan The carrying amount of floating rate loans and
dengan suku bunga mengambang dan nilai short-term fixed rate loans are the reasonable
tercatat atas pinjaman jangka pendek dengan approximation of their fair values.
suku bunga tetap adalah perkiraan yang layak
atas nilai wajar.
Halaman - 267 - Page
1392 Menduniakan Bisnis Indonesia
Page 806
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
53. NILAI WAJAR ASET DAN LIABILITAS 53. FAIR VALUE OF FINANCIAL ASSETS AND
KEUANGAN (lanjutan) LIABILITIES (continued)
(iii) Liabilitas segera, simpanan nasabah dan (iii) Obligations due immediately, deposits from
simpanan dari bank lain, liabilitas akseptasi customers and deposits from other banks,
dan liabilitas lain-lain acceptance payables and other liabilities
Estimasi nilai wajar liabilitas segera, simpanan The estimated fair value of obligations due
tanpa jatuh tempo, termasuk simpanan tanpa immediately, deposits with no stated maturity,
bunga adalah sebesar jumlah yang harus which include non-interest bearing deposits,
dibayarkan kembali sewaktu-waktu. are the amounts repayable on demand.
Estimasi nilai wajar terhadap simpanan The estimated fair values of fixed interest-
dengan tingkat suku bunga tetap dan liabilitas bearing deposits and acceptance payables are
akseptasi ditetapkan berdasarkan diskonto based on discounted cash flows using interest
arus kas dengan menggunakan suku bunga rates for new debts with similar remaining
utang baru dengan sisa jatuh tempo yang maturity. Since the maturity is below one year,
serupa. Karena sisa jatuh tempo dibawah satu the carrying amounts of fixed rate deposits,
tahun sehingga nilai tercatat dari simpanan acceptance payables and other liabilities are
dengan suku bunga tetap, liabilitas akseptasi the reasonable approximation of their fair
dan liabilitas lain-lain adalah perkiraan yang values.
layak atas nilai wajar.
(iv) Efek-efek dan Obligasi Pemerintah (iv) Marketable securities and Government Bonds
Nilai wajar untuk efek-efek dan Obligasi The fair value for amortized cost marketable
Pemerintah yang dimiliki hingga jatuh tempo securities and Government Bonds are based
ditetapkan berdasarkan harga pasar atau on the market prices or broker/dealer price
harga kuotasi perantara (broker)/pedagang quotations. When this information is not
efek (dealer). Jika informasi ini tidak tersedia, available, the fair value is estimated using
nilai wajar diestimasi dengan menggunakan quoted market prices for securities with similar
harga pasar kuotasi efek yang memiliki credit, maturity and yield characteristics or
karakteristik kredit, jatuh tempo dan yield yang using internal valuation model.
serupa atau dinilai dengan menggunakan
metode penilaian.
(v) Efek-efek yang diterbitkan, pinjaman yang (v) Securities issued, borrowings, securities sold
diterima, dan efek-efek yang dijual dengan under agreements to repurchase and
janji dibeli kembali dan efek-efek subordinasi. subordinated securities.
Nilai wajar agregat berdasarkan model Their aggregate fair values are based on
diskonto arus kas menggunakan kurva yield discounted cash flow model using current yield
terkini yang tepat untuk sisa periode jatuh curve appropriate for the remaining term to
temponya. maturity.
54. MANAJEMEN MODAL 54. CAPITAL MANAGEMENT
Tujuan manajemen permodalan Bank adalah untuk The Bank’s capital management objective is to
mempertahankan posisi modal yang kuat untuk maintain a strong capital position to support
mendukung pertumbuhan bisnis dan business growth and to sustain investor, depositor,
mempertahankan investor, deposan, pelanggan customer and market confidence. In managing its
dan kepercayaan pasar. Dalam pengelolaan capital, the Bank considers factors such as:
permodalan, Bank mempertimbangkan faktor-faktor providing optimal capital rate of return to
seperti: pengembalian modal yang optimal pada shareholders, maintaining a balance between high
pemegang saham, menjaga keseimbangan antara return gearing ratio and safety provided by a sound
keuntungan yang lebih tinggi dengan gearing ratio capital position.
serta keamanan yang diberikan oleh posisi modal
yang sehat.
Halaman - 268 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1393
Page 807
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. MANAJEMEN MODAL (lanjutan) 54. CAPITAL MANAGEMENT (continued)
Pada tanggal 31 Desember 2023 dan 2022, Bank As of 31 December 2023 and 2022, the Bank has
telah memenuhi semua persyaratan modal yang complied with all capital requirements.
diwajibkan.
Rasio Liabilitas Penyediaan Modal Minimum Capital Adequacy Ratio
Rasio Liabilitas Penyediaan Modal Minimum The Capital Adequacy Ratio (CAR) is the ratio of
(Capital Adequacy Ratio (CAR)) adalah rasio the Bank’s capital over its Risk - Weighted Assets
modal terhadap aset tertimbang menurut risiko (RWA). Based on Bank Indonesia regulations, the
(Risk - Weighted Assets (RWA)). Berdasarkan total capital for credit risk consists of core capital
peraturan Bank Indonesia, jumlah modal untuk (Tier I) and supplementary capital (Tier II) less
risiko kredit terdiri dari Modal Inti ("Tier I") dan investments in Subsidiaries. In accordance with
Modal Pelengkap ("Tier II") dikurangi penyertaan OJK Regulation No. 11/POJK.03/2016, OJK
pada Entitas Anak. Sesuai dengan Peraturan OJK Regulation No. 34/POJK.03/2016, OJK Regulation
No. 11/POJK.03/2016, Peraturan OJK No. No. 27 of 2022 concerning the Minimum Capital
34/POJK.03/2016, dan Peraturan OJK No. 27 Requirement for Commercial Banks and OJK
Tahun 2022 tentang Kewajiban Penyediaan Modal Circular Letter No.9/SEOJK.03/2020 on
Minimum Bank Umum dan Surat Edaran OJK Transparency and Publication Conventional
No.9/SEOJK.03/2020 tentang Transparansi dan Commercial Bank Report, since the end of the
Publikasi Laporan Bank Umum Konvensional, month of September 2016, Specific Reserves can
sejak akhir bulan September 2016, Cadangan no longer be taken into account as a component of
Tujuan tidak dapat lagi diperhitungkan sebagai Capital Bank.
komponen Modal Bank.
Rasio Kecukupan Modal (hanya BNI) pada tanggal- The CAR of BNI (BNI only) as of 31 December
tanggal 31 Desember 2023 dan 2022 adalah 2023 and 2022 is as follows:
sebagai berikut:
2023 2022
BNI - tanpa memperhitungkan BNI - without considering
risiko pasar market risk
Aset Tertimbang Menurut Risiko 609,160,539 586,141,753 Risk Weighted Assets
Total Modal 142,016,389 131,335,883 Total Capital
Rasio Liabilitas Penyediaan
Modal Minimum BNI 23.31% 22.41% Capital Adequacy Ratio
Rasio Liabilitas Penyediaan
Modal Minimum yang diwajibkan Minimum Capital Adequacy Ratio
oleh Otoritas Jasa Keuangan 9.80% 9.80% required by Financial Service Authority
BNI - dengan memperhitungkan BNI - considering
risiko pasar dan kredit market and credit risks
Aset Tertimbang Menurut Risiko 611,972,160 588,386,028 Risk Weighted Assets
Total Modal 142,016,389 131,335,883 Total Capital
Rasio Liabilitas Penyediaan
Modal Minimum BNI 23.21% 22.32% Capital Adequacy Ratio
Rasio Liabilitas Penyediaan
Modal Minimum yang diwajibkan Minimum Capital Adequacy Ratio
oleh Otoritas Jasa Keuangan 9.80% 9.80% required by Financial Service Authority
BNI - dengan memperhitungkan BNI - considering
risiko operasional, mulai berlaku operational risk, effective
sejak 1 Januari 2010 since 1 January 2010
Aset Tertimbang Menurut Risiko 646,939,036 681,384,522 Risk Weighted Assets
Total Modal 142,016,389 131,335,883 Total Capital
Rasio Liabilitas Penyediaan
Modal Minimum BNI 21.95% 19.27% Capital Adequacy Ratio
Rasio Liabilitas Penyediaan
Modal Minimum yang diwajibkan Minimum Capital Adequacy Ratio
oleh Otoritas Jasa Keuangan 9.80% 9.80% required by Financial Service Authority
Halaman - 269 - Page
1394 Menduniakan Bisnis Indonesia
Page 808
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. AKTIVITAS JASA LAINNYA 55. OTHER ACTIVITIES
BNI menyediakan jasa kustodi, trustee, BNI provides custodian, trustee, investment
pengelolaan investasi dan reksadana kepada management and mutual fund services to third
pihak-pihak ketiga. Aset yang terdapat dalam parties. Assets that are held in other activities are
aktivitas jasa lainnya tidak termasuk dalam laporan not included in these consolidated financial
keuangan konsolidasian ini. Jumlah komisi yang statements. Total fees received from these
diterima dari pemberian jasa ini adalah masing- services amounted to Rp94,343 and Rp97,707 for
masing sebesar Rp94.343 dan Rp97.707 untuk the year ended 31 December 2023 and 2022,
tahun yang berakhir pada tanggal-tanggal respectively.
31 Desember 2023 dan 2022.
Kegiatan Jasa Kustodian Custodian Services
Jasa Kustodian BNI mendapat izin operasi oleh BNI Custodian Services has obtained an operating
Bapepam dan LK berdasarkan Surat license based on the Decision Letter of Bapepam
Keputusan No. KEP-162/PM/1991 tertanggal and LK No. KEP-162/PM/1991 dated 9 December
9 Desember 1991. Kustodian BNI merupakan 1991. BNI’s Custodian Department, which is part of
bagian dari Divisi Operasional, dimana jasa-jasa the Operational Division, provides a full range of
yang ditawarkan adalah sebagai berikut: custodian services such as:
a. Penyimpanan (safekeeping) dan administrasi a. Safekeeping and administration of marketable
(administration) atas efek-efek maupun securities and other valuable assets;
dokumen berharga lainnya;
b. Penyelesaian transaksi (settlement) jual dan b. Settlement and handling services for script and
beli efek berbentuk warkat (script) maupun scriptless trading transactions;
tanpa warkat (scriptless);
c. Pengurusan hak-hak nasabah atas c. Corporate action services related to the rights
kepemilikan efek-efek yang disimpan sehingga of the marketable securities;
hak tersebut efektif di rekening nasabah
(corporate action);
d. Perwalian (proxy) pada Rapat Umum d. Proxy services for its customers’ shareholder
Pemegang Saham dan Rapat Umum meetings and bond holder meetings;
Pemegang Obligasi;
e. Penyampaian laporan (reporting) dan e. Generate reports and information regarding
informasi (information) yang terkait dengan customers’ marketable securities which are
efek-efek dan/atau dokumen berharga milik kept and administered by BNI’s custodian
nasabah yang disimpan dan diadministrasikan department.
oleh Kustodian BNI.
Untuk memenuhi kebutuhan investor dalam In order to fulfill the investors’ needs in investing in
melakukan investasi pada berbagai instrumen efek- various marketable securities and instruments,
efek, Kustodian BNI memfasilitasinya dengan BNI’s Custodian Operations facilitates various
menyediakan beragam layanan: services as follows:
a. Kustodian umum untuk melayani investor yang a. General custodian which provides services to
melakukan investasi pada instrumen pasar investors investing in capital markets or money
modal dan pasar uang di Indonesia; markets in Indonesia;
b. Sub-Registry untuk melayani investor yang b. Sub-Registry service provider for settlement
melakukan transaksi dan investasi pada Surat of Government Debenture Debt (SUN - either
Utang Negara (SUN - Obligasi Pemerintah Government Bonds or Surat Perbendaharaan
atau Surat Perbendaharaan Negara) serta Negara) and SBI transactions;
Sertifikat Bank Indonesia (SBI);
c. Kustodian reksadana (mutual fund) dan c. Custodian for mutual funds and discretionary
kontrak pengelolaan dana (discretionary fund) funds issued and managed by investment
yang diterbitkan dan dikelola oleh manajer manager;
investasi;
d. Kustodian Euroclear bagi nasabah yang akan d. Euroclear Custodian for customer who is
melakukan investasi dan penyelesaian conducting investment and settlement of
transaksi efek-efek yang tercatat di Euroclear securities transactions listed in Euroclear
Operations Centre, Brussels. Kustodian BNI Operations Center, Brussels. BNI Custodian is
merupakan anggota langsung dari Euroclear. a direct member of Euroclear.
Halaman - 270 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1395
Page 809
Performa Laporan Profil
PT BANK NEGARA Analisa dan Pembahasan
INDONESIA (PERSERO) Tbk Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. AKTIVITAS JASA LAINNYA (lanjutan) 55. OTHER ACTIVITIES (continued)
Kegiatan Jasa Kustodian (lanjutan) Custodian Services (continued)
Pada tanggal-tanggal 31 Desember 2023 dan As of 31 December 2023 and 2022. BNI’s
2022, Kustodian BNI memiliki 189 nasabah dan 15 custodians operations has 189 customers and 175
175 nasabah (tidak diaudit). Nasabah utama terdiri customers (unaudited), respectively. The costumer
dari dana pensiun, perusahaan asuransi, bank, are primarily pension funds, insurance companies,
yayasan, perusahaan sekuritas, reksadana, banks, foundations, securities companies,mutual
institusi/ badan hukum lain dan perseorangan. Nilai funds, other institution/ legal entities and individual
portofolio yang disimpan pada tanggal 31 customers with total portfolio value as of 31
Desember 2023 dan 2022 adalah masing-masing December 2023 and 2022 amounted to
sebesar Rp261.346.086 dan Rp376.579.572 (tidak Rp261,346,086 and Rp376,579,572, respectively
diaudit). (unaudited).
BNI mengasuransikan portofolio nasabah yang BNI carries insurance on custodian services
disimpan di Kustodian terhadap kemungkinan against potential losses from safekeeping and
kerugian yang timbul dari penyimpanan dan transit of securities in accordance with OJK,
pemindahan efek-efek sesuai dengan ketentuan previously Bapepam and LK regulation.
OJK, dahulu Bapepam dan LK.
Kegiatan Wali Amanat Trust Operations
BNI mendapat izin operasi untuk kegiatan wali BNI has obtained the operating license for trustee
amanat berdasarkan Surat Keputusan services based on Decision Letter of Capital
Badan Pengawas Pasar Modal dan Lembaga Market and Financial Institutions Supervisory
keuangan No. 01/STTD-WA/PM/1996 tertanggal 27 Agency No. 01/STTD-WA/PM/1996 dated
Maret 1996. Jasa-jasa yang ditawarkan oleh wali 27 March 1996. The Trustee Services Business
amanat adalah sebagai berikut: (TSB) provides a full range of the following
services:
a. Jasa Wali Amanat untuk obligasi dan medium- a. Trustee for bond and medium-term notes
term notes (MTN) (MTN)
b. Jasa Agen Pengelola Rekening Penampungan b. Escrow Account Agent
c. Jasa Agen Pembayaran c. Paying Agent
d. Jasa Penampungan Dana IPO d. Initial Public Offering / IPO Receiving Bank
e. Jasa Agen Penjaminan e. Security Agent
BNI selaku Wali Amanat, telah mengelola 63 emisi BNI as a Trustee, has 63 bonds and MTN issued
dengan nilai emisi (obligasi dan MTN) sebesar amounting to Rp31,051,866 as of 31 December
Rp31.051.866 pada tanggal 31 Desember 2023 2023 and 49 bonds and MTN issued amounting to
dan 49 emisi dengan nilai emisi (obligasi dan MTN) Rp31,782,994 as of 31 December 2022
sebesar Rp31.782.994 pada tanggal 31 Desember (unaudited).
2022 (tidak diaudit).
56. KREDIT KELOLAAN 56. CHANNELLING LOANS
BNI mengelola dana yang langsung dikeluarkan BNI administers loans directly disbursed by the
oleh Pemerintah Republik Indonesia (didanai oleh Government of the Republic of Indonesia (financed
kreditur luar negeri) yang ditujukan kepada by overseas creditors) to the borrowers of certain
penerima pinjaman untuk keperluan pembiayaan specified projects. These borrowers are approved
proyek tertentu. Penerima pinjaman ini telah by the Government of the Republic of Indonesia.
disetujui oleh Pemerintah Republik Indonesia. Payments received by BNI from borrowers are
Pembayaran yang diterima oleh BNI dari penerima remitted back to the Government. BNI bears no
pinjaman dikembalikan lagi ke Pemerintah. BNI credit risk on these transactions. These loans are
tidak menanggung risiko kredit atas transaksi- not the assets of BNI and funds received from the
transaksi tersebut. Pinjaman tersebut bukan Government of Republic of Indonesia are not the
merupakan aset BNI dan dana yang diterima dari liabilities of BNI. These loans are not recognized in
Pemerintah Republik Indonesia bukan merupakan BNI’s consolidated financial statements. BNI
liabilitas BNI. Pinjaman tersebut tidak dibukukan receives fees for administering the loans of 0.25%
dalam laporan keuangan konsolidasian BNI. BNI from the average of loans outstanding balance in
memperoleh pendapatan atas pengelolaan Rupiah and 0.15% of the average of loan
pinjaman tersebut sebesar 0,25% dari rata-rata outstanding balance in United States Dollar.
saldo baki debet pinjaman dalam mata uang
Rupiah dan 0,15% dari rata-rata saldo baki debet
pinjaman dalam mata uang Dolar Amerika Serikat.
Halaman - 271 - Page
1396 Menduniakan Bisnis Indonesia
Page 810
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. KREDIT KELOLAAN (lanjutan) 56. CHANNELLING LOANS (continued)
Jumlah kredit yang dikelola oleh BNI atas nama Following is the outstanding loans balance
Pemerintah tersebut pada tanggal-tanggal administered by BNI on behalf of the Government
31 Desember 2023 dan 2022 adalah sebagai as of 31 December 2023 and 2022:
berikut:
2023 2022
Sektor Sector
Listrik, gas dan air 4,098 4,098 Electricity, gas and water
Pertanian 2,876 2,876 Agriculture
Pengangkutan, pergudangan Transportation, warehouse and
dan komunikasi 2,747 2,747 communications
Perdagangan, restoran dan hotel 2,259 2,267 Trading, restaurant and hotel
Jasa pelayanan sosial 1,876 1,876 Social services
Jasa dunia usaha 1,680 1,680 Business services
Perindustrian 1,125 1,125 Manufacturing
Konstruksi 6 6 Construction
Lain-lain 9,402 9,404 Others
Total 26,069 26,079 Total
57. TAMBAHAN INFORMASI ARUS KAS 57. SUPPLEMENTARY CASH FLOW INFORMATION
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing
pendanaan pada laporan arus kas konsolidasian activities in the consolidated cash flow statement
adalah sebagai berikut: are as follows:
1 Januari/ Arus kas/ Lain-lain/ 31 Desember/
January 2023 Cash flow Others December 2023
Pinjaman yang diterima 35,654,206 (3,661,311) (1,043,287) 30,949,608 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 2,885,286 4,011,546 (5,655) 6,891,177 agreements to repurchase
Efek-efek yang diterbitkan 4,896,875 - (3,518) 4,893,357 Securities issued
Efek-efek subordinasi 17,213,150 - (284,419) 16,928,731 Subordinated securities
Saham treasuri - (179,960) - (179,960) Treasury Shares
Pembayaran dividen - (7,324,821) 7,324,821 - Payment of dividend
Pembayaran liabilitas sewa 1,146,127 (240,769) 382,011 1,287,369 Payment of lease liabilities
61,795,644 (7,395,315) 6,369,953 60,770,282
1 Januari/ Arus kas/ Lain-lain/ 31 Desember/
January 2022 Cash flow Others December 2022
Pinjaman yang diterima 32,457,936 2,749,020 447,250 35,654,206 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 1,828,652 1,042,592 14,042 2,885,286 agreements to repurchase
Efek-efek yang diterbitkan 2,986,530 2,000,000 (89,655) 4,896,875 Securities issued
Efek-efek subordinasi 15,764,682 - 1,448,468 17,213,150 Subordinated securities
Pembayaran dividen - (2,724,629) 2,724,629 - Payment of dividend
Saham treasuri (207,475) - 207,475 - Treasury shares
Pembayaran liabilitas sewa 1,243,693 (341,741) 244,175 1,146,127 Payment of lease liabilities
54,074,018 2,725,242 4,996,384 61,795,644
Halaman - 272 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1397
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 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. STANDAR AKUNTANSI KEUANGAN BARU 58. NEW FINANCIAL ACCOUNTING STANDARDS
YANG TELAH DISAHKAN NAMUN BELUM ISSUED BUT NOT YET EFFECTIVE
BERLAKU EFEKTIF
Dewan Standar Akuntansi Keuangan Ikatan Financial Accounting Standard Board of
Akuntan Indonesia (“DSAK-IAI”) telah menerbitkan Indonesian Institute of Accountants (“DSAK-IAI”)
standar baru, amandemen dan interpretasi berikut, has issued the following new standards,
namun belum berlaku efektif untuk tahun buku amendments and interpretations, but not yet
yang dimulai pada 1 Januari 2023 adalah sebagai effective for the financial year beginning 1 January
berikut: 2023 are as follows:
- Amendemen PSAK 1: “Penyajian Laporan - Amendment of SFAS 1: “Presentation of
Keuangan” terkait liabilitas jangka panjang Financial Statements” regarding long-term
dengan kovenan; dan liabilities with the covenant; and
- Amendemen PSAK 73: “Sewa” terkait liabilitas - Amendment of SFAS 73: “Leases” regarding
sewa pada transaksi jual dan sewa-balik. lease liabilities in sale-and-lease back
transactions.
Standar tersebut akan berlaku efektif pada 1 Januari The above standards will be effective on 1 January
2024 dan penerapan dini diperbolehkan. 2024 and early adoption is permitted.
- PSAK 74: “Kontrak Asuransi”; dan - SFAS 74: “Insurance Contract”; and
- Amendemen PSAK 74: “Kontrak Asuransi” - Amendment of SFAS 74: “Insurance Contract”
terkait Penerapan Awal PSAK 74 dan PSAK 71 regarding Initial Application of SFAS 74 and
- Informasi Komparatif. SFAS 71 - Comparative Information.
Standar tersebut akan berlaku efektif pada 1 Januari The above standards will be effective on 1 January
2025. 2025.
Pada saat penerbitan laporan keuangan As at the authorisation date of these consolidated
konsolidasian, Grup masih mempelajari dampak financial statements, the Group is still evaluating
yang mungkin timbul dari penerapan standar baru the potential impact of these new and revised
dan revisi tersebut serta pengaruhnya pada laporan standards to the Group’s consolidated financial
keuangan konsolidasian Grup. statements.
59. ANALISIS KUALITAS KREDIT 59. CREDIT QUALITY ANALYSIS
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Peningkatan Risiko Kredit Secara Signifikan Significant Increase in Credit Risk
Ketika menentukan apakah risiko gagal bayar pada When determining whether the risk of default on
instrumen keuangan telah meningkat secara financial instruments has increased significantly
signifikan sejak pengakuan awal, Bank since initial recognition, the Bank considers
mempertimbangkan informasi yang wajar dan reasonable and supported relevant information
terdukung, serta relevan yang tersedia tanpa biaya that is available without excessive costs or efforts.
atau upaya yang berlebihan. Hal tersebut This includes quantitative and qualitative
mencakup informasi dan analisa kuantitatif dan information and analysis, based on historical
kualitatif, berdasarkan pada pengalaman historis experience and credit expert assessments and
dan penilaian pakar kredit dan termasuk perkiraan including forward-looking estimates.
masa depan (forward-looking).
Tujuan dari penilaian ini adalah untuk The purpose of this assessment is to identify
mengidentifikasi apakah peningkatan risiko kredit whether a significant increase in credit risk of
secara signifikan atas eksposur telah terjadi exposure has occurred by comparing:
dengan membandingkan:
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the remaining
pada tanggal pelaporan; dengan age at the reporting date; with
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the estimated
yang diestimasi pada saat pengakuan awal remaining age at initial recognition of the
eksposur (jika relevan, disesuaikan dengan exposure (if relevant, adjusted for change in
perubahan ekspektasi pembayaran di muka). expectations of prepayment).
Halaman - 273 - Page
1398 Menduniakan Bisnis Indonesia
Page 812
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
59. ANALISIS KUALITAS KREDIT (lanjutan) 59. CREDIT QUALITY ANALYSIS (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Peningkatan Risiko Kredit Secara Signifikan Significant Increase in Credit Risk (continued)
(lanjutan)
Bank menggunakan kriteria berikut dalam Bank use these criteria for determining whether
menentukan apakah peningkatan risiko kredit there has been a significant increase in credit :
secara signifikan atas eksposur telah terjadi:
• pengujian kuantitatif berdasarkan perubahan • quantitative test based on movement in
probability of default (PD); probability of default (PD);
• indikator kualitatif; • qualitative indicators;
• tertunggak lebih dari 30 hari. • a backstop of 30 days past due.
Credit Risk Grades Credit Risk Grades
Bank mengalokasikan setiap eksposur ke credit The Bank allocated each exposure to credit risk
risk grades berdasarkan variasi data yang grades based on a variety of data that is
ditentukan dapat memprediksi risiko gagal bayar determined to predict the risk of default and apply
dan menerapkan pengalaman atas kredit. Credit credit experience judgement. Credit risk grades are
risk grades ditetapkan menggunakan faktor determined using qualitative and quantitative
kualitatif dan kuantitatif yang dapat factors that can indicate the risk of default. These
mengindikasikan risiko gagal bayar. Faktor-faktor factors vary depending on the nature of the
ini bervariasi tergantung pada sifat eksposur dan exposure and the type of borrower.
jenis peminjam.
Credit risk grades ditetapkan dan dikalibrasi Credit risk grades are determined and calibrated in
sedemikian rupa sehingga risiko terjadinya gagal such a way that the risk of default is increasing
bayar meningkat secara eksponensial seiring exponentially as credit risk rating decreases, for
dengan penurunan rating risiko kredit, sebagai example, the difference between credit risk rating
contoh, selisih antara credit risk rating grades 1 grades 1 and 2 is smaller than the difference
dan 2 lebih kecil dari pada selisih antara credit risk between credit risk rating grades 2 and 3.
rating grades 2 dan 3.
Setiap eksposur dialokasikan ke credit risk grades Each exposure is allocated to credit risk grades at
pada pengakuan awal berdasarkan informasi yang initial recognition based on available information
tersedia tentang peminjam. Eksposur ini dipantau about the borrower. This exposure is monitored on
secara berkelanjutan, dan dapat mengakibatkan an ongoing basis, and can result in the exposure
eksposur dipindahkan ke credit risk grades yang being transferred to different credit risk grades.
berbeda. Pemantauan biasanya menggunakan Monitoring usually uses the following data:
data berikut: laporan keuangan, penggunaan financial statements, use of credit facilities and
fasilitas kredit, dan estimasi kondisi ekonomi. estimates of economic conditions.
Penentuan Struktur Probability of Default Determination of the Probability of Default
Structure
Credit risk grades adalah input utama dalam Credit risk grades are the main input in determining
penentuan struktur PD term structure atas the PD term structure of the exposure. The Bank
eksposur. Bank mengumpulkan informasi kinerja collects performance and default information about
dan gagal bayar tentang eksposur risiko kredit credit risk exposures, which are analyzed by
yang dianalisa berdasarkan yurisdiksi atau wilayah jurisdiction or region and by product and borrower
dan menurut jenis produk dan peminjam serta type as well as credit risk assessment. For some
penilaian risiko kredit. Untuk beberapa portofolio, portfolios, information purchased from external
informasi yang dibeli dari penilai kredit eksternal credit analyst is also used.
juga digunakan.
Halaman - 274 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
59. ANALISIS KUALITAS KREDIT (lanjutan) 59. CREDIT QUALITY ANALYSIS (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Penentuan Struktur Probability of Default Determination of the Probability of Default
(lanjutan) Structure (continued)
Bank menggunakan model statistik untuk The Bank uses a statistical model to analyze the
menganalisa data yang dikumpulkan dan collected data and produce an estimate of the
menghasilkan perkiraan probability of default (PD) probability of default (PD) for the remaining life and
atas umur tersisa dan bagaimana hal ini how this is expected to change as a result of the
diperkirakan akan berubah sebagai akibat dari passage of time.
berlalunya waktu.
Analisa ini mencakup identifikasi dan kalibrasi This analysis includes the identification and
hubungan antara perubahan tingkat gagal bayar calibration of the relationship between changes in
dan perubahan dalam faktor-faktor makro ekonomi default rates and changes in key macroeconomic
utama serta analisa mendalam tentang dampak factors as well as an in-depth analysis of the
faktor-faktor lain tertentu (misalkan restrukturisasi) impact of other certain factors (e.g. restructuring)
pada risiko gagal bayar. Untuk sebagian besar on the risk of default. For most exposures, the
eksposur, indikator makro ekonomi utama meliputi: main macroeconomic indicators include: GDP
pertumbuhan PDB, suku bunga acuan, dan tingkat growth, benchmark interest rates, and the
pengangguran. Untuk eksposur pada industri unemployment rate. For exposures in certain
dan/atau wilayah tertentu, analisa dapat mencakup industries and/or regions, the analysis can include
harga komoditas dan/atau harga properti yang commodity prices and/or relevant property prices.
relevan.
Penentuan Terjadinya Peningkatan Risiko Determination of Significant Increase in Credit
Kredit Secara Signifikan Risk
Bank mempergunakan sejumlah kriteria untuk Bank uses several criteria for determining that
menentukan telah terjadi peningkatan risiko kredit credit risk has increased significantly.
secara signifikan.
Kriteria tersebut ditetapkan menggunakan faktor The criteria are determined using qualitative and
kuantitatif dan kualitatif termasuk penentuan quantitative factors including determination based
berdasarkan status hari tunggakan yang dapat on arrear day status that can indicate significant
mengindikasikan telah terjadi peningkatan risiko increase in credit risk since initial recognition.
kredit yang signifikan terhadap saat awal diberikan.
Bank dimungkinkan menggunakan penilaian dari The Bank can also use the judgment of credit
analis kredit dan jika memungkinkan, pengalaman analysts and, if possible, relevant historical
historis yang relevan, dalam menentukan bahwa experience, in determining that the exposure may
eksposur mungkin saja telah mengalami have experienced a significant increase in credit
peningkatan risiko kredit yang signifikan risk based on certain qualitative indicators that are
berdasarkan indikator kualitatif tertentu yang considered to indicate this and their effects may
dianggap dapat mengindikasikan hal tersebut not be fully reflected in quantitative analysis in a
dimana pengaruhnya mungkin belum sepenuhnya comprehensive manner on a timely manner.
tercermin pada saat dilakukan analisis kuantitatif
secara komprehensif dan tepat waktu.
Halaman - 275 - Page
1400 Menduniakan Bisnis Indonesia
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Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
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(PERSERO) Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
59. ANALISIS KUALITAS KREDIT (lanjutan) 59. CREDIT QUALITY ANALYSIS (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Penentuan Terjadinya Peningkatan Risiko Determination of Significant Increase in Credit
Kredit Secara Signifikan (lanjutan) Risk (continued)
Bank menentukan bahwa peningkatan risiko kredit The Bank determines that a significant increase in
secara signifikan belum terjadi apabila masih credit risk has not occurred if it is still less than 30
kurang dari 30 hari tunggakan. Hari tunggakan days in arrears. Arrear days are determined by
ditentukan dengan menghitung jumlah hari sejak counting the number of days from the initial due
tanggal jatuh tempo awal dimana pembayaran date where full payment has not been received.
penuh belum diterima. Tanggal jatuh tempo The due date is determined without considering the
ditentukan tanpa mempertimbangkan masa grace period that might be available to the
tenggang yang mungkin tersedia bagi peminjam. borrower.
Bank memantau efektivitas kriteria yang digunakan The Bank monitors the effectiveness of the criteria
dalam mengidentifikasi peningkatan risiko kredit used in identifying significant increases in credit
yang signifikan dengan cara reviu berkala. risk by periodic review.
Modifikasi Aset Keuangan Modification of Financial Assets
Ketentuan kontraktual pinjaman dapat dimodifikasi Loan contractual terms can be modified for a
untuk beberapa alasan, termasuk perubahan number of reasons, including changes in market
kondisi pasar, retensi pelanggan dan faktor-faktor conditions, customer retention and other factors
lain yang tidak terkait dengan penurunan kredit not related to the current credit decline. Loans with
saat ini. Pinjaman yang ketentuan kontraktualnya modified contractual terms can cause the initial
dimodifikasi dapat menyebabkan pinjaman awal loan to be derecognized and recognized the
dihentikan pengakuannya dan pinjaman hasil modified loan as a new loan at fair value.
modifikasi diakui sebagai pinjaman baru pada nilai
wajar.
Ketika ketentuan kontraktual pinjaman dimodifikasi When the contractual terms of the loan are
dan tidak mengakibatkan penghentian pengakuan, modified and do not result in termination of
penentuan terjadinya peningkatan risiko kredit recognition, determining the occurrence of a
secara signifikan dilakukan dengan cara significant increase in credit risk is done by
membandingkan: comparing:
• Sisa PD sepanjang umur pada tanggal • PD remaining life at reporting date based on
pelaporan berdasarkan ketentuan yang modified provision; with
dimodifikasi; dengan
• Sisa PD sepanjang umur yang diestimasi • Residual PD throughout the estimated age
berdasarkan data pada saat pengakuan awal based on data at initial recognition and initial
dan ketentuan kontraktual awal. contractual provisions.
Definisi Gagal Bayar (Default) Definition of Failed Payment (Default)
Grup menganggap aset keuangan dalam keadaan The Group considers financial assets as default
default/gagal bayar ketika: when:
• Debitur tidak mungkin membayar kewajiban • The debtor is unlikely to pay its credit
kreditnya kepada secara penuh, tanpa obligation in full, without assistance (recourse)
bantuan (recourse) dari Grup; atau from the Group; or
• Debitur telah melewati jatuh tempo lebih dari • The debtors have past due more than 90 days
90 hari atas kewajiban kredit material apapun for any material credit obligations to the
kepada Grup. Group.
Halaman - 276 - Page
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CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
59. ANALISIS KUALITAS KREDIT (lanjutan) 59. CREDIT QUALITY ANALYSIS (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Definisi Gagal Bayar (Default) (lanjutan) Definition of Failed Payment (Default)
(continued)
Dalam menilai apakah debitur dalam keadaan In assessing whether a debtor is in default, the
default/gagal bayar, Grup mempertimbangkan Group considers the following indicators:
indikator berikut:
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms of
perjanjian (covenants); the agreement (covenants);
• Kuantitatif seperti status tunggakan; dan • Quantitative such as arrears status; and
• Berdasarkan data yang dikembangkan secara • Based on data developed internally and
internal dan diperoleh dari sumber eksternal. obtained from external sources.
Input, Asumsi, dan Teknik yang Digunakan Inputs, Assumptions, and Techniques Used in
dalam Mengestimasi Penurunan Nilai Estimating Impairment
Penggunaan informasi perkiraan masa depan Use of forward-looking information
(forward-looking)
Grup menggunakan informasi forward-looking The Group uses forward-looking information in
dalam menilai apakah telah terjadinya peningkatan assessing whether there has been a significant
risiko kredit secara signifikan dan pengukuran increase in credit risk and measurement of
kerugian kredit ekspektasian. Berdasarkan saran expected credit losses. Based on advice from the
dari Komite Manajemen Risiko, pakar ekonomi dan Risk Management Committee, economists and
pertimbangan berbagai informasi aktual dan consideration of various actual information and
perkiraan eksternal, Grup merumuskan pandangan external forecast, the Group formulated a base
dasar (base case) tentang pergerakan variabel case for the movement of relevant economic
ekonomi yang relevan di masa depan serta variables in future as well as forecasts of other
perkiraan skenario lain yang mungkin terjadi. possible scenarios. This process involves
Proses ini meliputi pengembangan dua atau lebih developing two or more additional economic
skenario ekonomi tambahan dan scenarios and considering the relative probabilities
mempertimbangkan probabilitas relatif dari of the possible outputs. External information
keluaran (output) yang mungkin. Informasi includes economic data and estimation published
eksternal mencakup data ekonomi dan perkiraan by, such as government agencies and selected
yang diterbitkan oleh, seperti badan pemerintah private sector analysts and academics.
dan analis sektor swasta dan akademisi terpilih.
Pandangan dasar (base case) mencerminkan The base case reflects the output with the highest
keluaran dengan probabilitas yang paling tinggi dan probability and is used in strategic planning and
digunakan dalam perencanaan strategis dan budgeting. Another scenario, reflects more
anggaran. Skenario yang lain, mencerminkan optimistic outputs and more pessimistic outputs.
keluaran yang lebih optimis dan keluaran yang
lebih pesimis.
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
Input utama dalam pengukuran kerugian kredit The main inputs in measuring expected credit loss
ekspektasian adalah variabel berikut : are the following variables:
• Probability of default (PD); • Probability of default (PD);
• Loss of given default (LGD); • Loss of given default (LGD);
• Exposure at default (EAD). • Exposure at default (EAD).
Halaman - 277 - Page
1402 Menduniakan Bisnis Indonesia
Page 816
Permodalan & Praktik Tata Kelola Tanggung Jawab
PT BANK NEGARA Sosial
INDONESIA Komitmen Tbk
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Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DAN ENTITAS ANAK/AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
59. ANALISIS KUALITAS KREDIT (lanjutan) 59. CREDIT QUALITY ANALYSIS (continued)
Input, Asumsi, dan Teknik yang Digunakan Inputs, Assumptions, and Techniques Used in
dalam Mengestimasi Penurunan Nilai (lanjutan) Estimating Impairment (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Loss
(lanjutan) (continued)
Parameter ini umumnya berasal dari model statistik These parameters generally come from statistical
yang dikembangkan secara internal dan data models that are developed internally and other
historis lainnya. Parameter ini disesuaikan untuk historical data. This parameter is adjusted to reflect
mencerminkan informasi forward-looking. forward-looking information.
Estimasi PD adalah estimasi pada tanggal tertentu, PD estimation is an estimate on a certain date,
yang dihitung berdasarkan model peringkat which is calculated based on a statistical ranking
statistik, dan dinilai menggunakan rating yang model, and is assessed using a rating that is
disesuaikan dengan berbagai kategori dari debitur adjusted to various categories of debtors and
dan eksposur. Model statistik ini didasarkan pada exposures. This statistical model is based on data
data yang disusun secara internal yang terdiri dari compiled internally consisting of quantitative and
faktor kuantitatif dan kualitatif. qualitative factors.
LGD adalah besarnya kerugian jika terjadi gagal LGD is the amount of loss if there is a default. LGD
bayar. Parameter LGD diestimasi secara historis parameters are historically estimated based on the
berdasarkan tingkat pemulihan atas klaim terhadap level of recovery of claims against debtors who
debitur yang gagal bayar. Model LGD default. The LGD model considers the structure,
mempertimbangkan struktur, jaminan, senioritas collateral, claim seniority, the debtor industry, and
klaim, industri debitur, dan biaya pemulihan setiap the cost of recovering any collateral that is an
jaminan yang merupakan bagian integral dari aset integral part of a financial asset.
keuangan.
EAD merepresentasikan estimasi eksposur jika EAD represents the estimated exposure in case of
terjadi gagal bayar. EAD suatu aset keuangan default. EAD of a financial asset is the gross
adalah jumlah tercatat bruto. Untuk komitmen carrying amount. For loan commitments and
pinjaman dan jaminan keuangan, EAD mencakup financial guarantees, EAD includes the amount
jumlah yang telah ditarik, serta jumlah potensial di that has been withdrawn, as well as potential future
masa depan yang akan ditarik, yang diestimasi amounts to be withdrawn, which are estimated
berdasarkan pengamatan historis dan perkiraan based on historical observations and forward-
berwawasan ke depan (forward-looking). looking estimates.
Ketika pemodelan parameter dilakukan secara When parameter modelling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are grouped according to the
berdasarkan kesamaan karakteristik risiko yang similarity of risk characteristics which include:
meliputi:
• jenis instrumen; • type of instrument;
• peringkat risiko kredit; • credit risk rating;
• jenis agunan; • type of collateral;
• tanggal pengakuan awal; • date of initial recognition;
• sisa waktu jatuh tempo; • remaining due date;
• industri; dan • industry; and
• lokasi geografis debitur. • debtor’s geographical location.
60. BEBAN TANGGUNG JAWAB SOSIAL DAN 60...TANGGUNG JAWAB SOSIAL DAN
LINGKUNGAN (TJSL) LINGKUNGAN (TJSL) EXPENSE
Beban TJSL yang telah dibebankan pada laporan TJSL expense that was charged to profit or loss
laba rugi untuk tahun yang berakhir pada tanggal amounted to Rp135,958 and Rp108,344 for the
31 Desember 2023 dan 2022 adalah masing- year ended 31 December 2023 and 2022,
masing sebesar Rp135.958 dan Rp108.344. respectively.
Halaman - 278 - Page
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1403
Page 817
Performa Laporan
INFORMASI Profil Analisa dan
KEUANGAN TAMBAHAN/SUPPLEMENTARY Pembahasan
FINANCIAL INFORMATION Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
ASET ASSETS
Kas 11,123,073 13,339,830 Cash
Giro pada Bank Indonesia 64,306,677 81,932,466 Current accounts with Bank Indonesia
Giro pada bank lain 34,799,576 15,712,620 Current accounts with other banks
Dikurangi: Cadangan kerugian penurunan nilai (2) (3) Less: Allowance for impairment losses
34,799,574 15,712,617
Penempatan pada bank lain dan Placements with other banks and
Bank Indonesia 40,778,538 49,800,616 Bank Indonesia
Dikurangi: Cadangan kerugian penurunan nilai (1) (26) Less: Allowance for impairment losses
40,778,537 49,800,590
Efek-efek 27,178,454 21,066,579 Marketable securities
Dikurangi: Cadangan kerugian penurunan nilai (242,941) (246,614) Less: Allowance for impairment losses
26,935,513 20,819,965
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 9,948,586 11,395,272 under agreements to resell
Wesel ekspor dan tagihan lainnya 19,277,495 20,902,129 Bills and other receivables
Dikurangi: Cadangan kerugian penurunan nilai (278,501) (172,909) Less: Allowance for impairment losses
18,998,994 20,729,220
Tagihan akseptasi 17,544,789 19,970,485 Acceptance receivables
Dikurangi: Cadangan kerugian penurunan nilai (477,362) (1,102,169) Less: Allowance for impairment losses
17,067,427 18,868,316
Tagihan derivatif 995,677 685,237 Derivative receivables
Pinjaman yang diberikan 687,912,534 642,629,631 Loans
Dikurangi: Cadangan kerugian penurunan nilai (46,925,323) (50,180,236) Less: Allowance for impairment losses
640,987,211 592,449,395
Obligasi Pemerintah setelah penyesuaian Government Bonds adjusted for
amortisasi diskonto dan premi 113,494,401 107,467,657 amortization of discount and premium
Dikurangi: Cadangan kerugian penurunan nilai (1,504) (1,391) Less: Allowance for impairment losses
113,492,897 107,466,266
Pajak dibayar di muka 626,869 626,869 Prepaid taxes
Beban dibayar di muka 2,668,856 3,192,291 Prepaid expenses
Investasi pada entitas asosiasi 11,283,466 10,048,975 Investment in associates
Penyertaan saham - bersih 5,937,637 5,143,400 Equity investments - net
Aset lain-lain - bersih 14,586,449 11,896,485 Other assets - net
Aset tetap 43,260,975 40,673,094 Fixed assets
Dikurangi: Akumulasi penyusutan (16,349,491) (14,709,780) Less: Accumulated depreciation
26,911,484 25,963,314
Aset pajak tangguhan - bersih 7,276,800 7,486,339 Deferred tax assets - net
TOTAL ASET 1,048,725,727 997,556,847 TOTAL ASSETS
Lampiran – 1/1 – Schedule
1404 Menduniakan Bisnis Indonesia
Page 818
Permodalan & INFORMASI
Praktik Tata Kelola
KEUANGAN Tanggung Jawab Sosial
TAMBAHAN/SUPPLEMENTARY Komitmen Laporan
FINANCIAL INFORMATION
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
Liabilitas segera 5,149,449 4,686,360 Obligations due immediately
Simpanan nasabah 801,708,861 762,794,602 Deposits from customers
Simpanan dari bank lain 11,846,032 15,167,588 Deposits from other banks
Liabilitas derivatif 810,462 775,131 Derivative payables
Efek-efek yang dijual Securities sold under
dengan janji dibeli kembali 6,891,177 2,885,286 agreements to repurchase
Liabilitas akseptasi 5,724,660 5,257,500 Acceptance payables
Beban yang masih harus dibayar 1,463,839 1,239,577 Accrued expenses
Utang pajak Taxes payable
- Pajak penghasilan badan 679,669 1,370,877 Corporate income tax -
- Pajak lainnya 101,409 149,811 Other taxes -
Total utang pajak 781,078 1,520,688 Total taxes payable
Imbalan kerja 6,728,829 6,627,920 Employee benefits
Penyisihan 2,172,732 2,712,346 Provision
Liabilitas lain-lain 7,671,839 4,744,051 Other liabilities
Efek-efek yang diterbitkan 4,998,280 4,997,198 Securities issued
Pinjaman yang diterima 29,919,191 35,158,141 Borrowings
Efek-efek subordinasi 16,928,731 17,213,150 Subordinated securities
TOTAL LIABILITAS 902,795,160 865,779,538 TOTAL LIABILITIES
Lampiran – 1/2 – Schedule
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1405
Page 819
Performa Laporan
INFORMASI Profil Analisa dan
KEUANGAN TAMBAHAN/SUPPLEMENTARY Pembahasan
FINANCIAL INFORMATION Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
EKUITAS EQUITY
Modal saham: Share capital:
- Seri A Dwiwarna - nilai nominal Class A Dwiwarna -
Rp3.750 per saham Rp3,750 par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri B - nilai nominal Class B – Rp3,750 -
Rp3.750 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
- Seri C - nilai nominal Class C – Rp187.5 -
Rp187,5 per saham par value per share
(dalam Rupiah penuh) (in full Rupiah amount)
Modal dasar: Share capital - Authorised:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B – 578.683.733 saham Class B – 578,683,733 shares -
- Seri C – 68.426.325.320 saham Class C – 68,426,325,320 shares -
Modal ditempatkan dan disetor penuh: Issued and fully paid:
- Seri A Dwiwarna - 1 saham Class A Dwiwarna - 1 share -
- Seri B – 578.683.733 saham Class B – 578,683,733 shares -
- Seri C – 36.678.114.582 saham 9,054,807 9,054,807 Class C – 36,678,114,582 shares -
Tambahan modal disetor 19,633,584 19,633,584 Additional paid-in capital
Cadangan pembayaran berbasis saham 260,116 - Share-based payment reserve
Cadangan revaluasi aset 15,383,157 15,383,157 Asset revaluation reserve
Kerugian yang belum direalisasi Unrealized loss on available-
atas efek-efek dan Obligasi Pemerintah for-sale marketable securities
dalam kelompok tersedia untuk dijual, and Government Bonds,
setelah pajak (959,372) (2,003,902) net of tax
Exchange difference in
Selisih kurs karena penjabaran laporan translation of foreign currency
keuangan dalam mata uang asing (58,923) (37,159) financial statements
Saldo laba Retained earnings
Sudah ditentukan penggunaannya Appropriated
Cadangan umum dan wajib 2,778,412 2,778,412 General and legal reserves
Cadangan khusus - - Specific reserves
Tidak ditentukan penggunaannya 100,018,746 86,968,410 Unappropriated
102,797,158 89,746,822
Saham treasuri (179,960) - Treasury shares
TOTAL EKUITAS 145,930,567 131,777,309 TOTAL EQUITY
TOTAL LIABILITAS DAN EKUITAS 1,048,725,727 997,556,847 TOTAL LIABILITIES AND EQUITY
Lampiran – 1/3 – Schedule
1406 Menduniakan Bisnis Indonesia
Page 820
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
Permodalan & Praktik Tata Kelola Tanggung Jawab Sosial Komitmen Laporan
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
PENDAPATAN BUNGA 60,520,375 54,056,248 INTEREST INCOME
BEBAN BUNGA (19,850,706) (13,096,102) INTEREST EXPENSE
PENDAPATAN BUNGA - BERSIH 40,669,669 40,960,146 INTEREST INCOME - NET
PENDAPATAN OPERASIONAL
LAINNYA OTHER OPERATING INCOME
Provisi dan komisi lainnya 10,445,335 10,228,243 Other fee and commission
Laba dari entitas asosiasi 1,326,932 1,111,105 Income from investment in associates
Penerimaan kembali aset yang telah
dihapusbukukan 5,029,766 3,780,086 Recovery of assets written off
Keuntungan yang belum
direalisasi dari perubahan nilai wajar Unrealized gain on changes
aset keuangan yang diukur in fair value of financial assets
pada nilai wajar melalui laba rugi 63,732 10,788 at fair through profit or loss
Keuntungan dari penjualan aset keuangan Gain on sale of financial assets
yang diukur pada nilai wajar melalui at fair value through comprehensive
penghasilan komprehensif lain dan income and fair value through
nilai wajar melalui laba rugi 1,153,663 1,577,808 profit or loss
Laba selisih kurs - bersih 1,019,260 1,593,824 Foreign exchange gains - net
Lain-lain 442,674 379,785 Others
TOTAL PENDAPATAN TOTAL OTHER OPERATING
OPERASIONAL LAINNYA 19,481,362 18,681,639 INCOME
PEMBENTUKAN CADANGAN KERUGIAN ALLOWANCE FOR
PENURUNAN NILAI (9,070,912) (11,403,259) IMPAIRMENT LOSSES
BEBAN OPERASIONAL LAINNYA OTHER OPERATING EXPENSES
Gaji dan tunjangan (11,891,511) (11,667,756) Salaries and employees’ benefits
Umum dan administrasi (8,501,261) (8,234,539) General and administrative
Beban promosi (996,481) (1,075,832) Promotion expense
Premi penjaminan (1,476,244) (1,411,806) Guarantee premium
Lain-lain (2,937,787) (3,027,788) Others
TOTAL BEBAN OPERASIONAL LAINNYA (25,803,284) (25,417,721) TOTAL OPERATING EXPENSES
LABA OPERASIONAL 25,276,835 22,820,805 OPERATING INCOME
BEBAN BUKAN NON-OPERATING
OPERASIONAL - BERSIH (21,236) (107,966) EXPENSES - NET
LABA SEBELUM BEBAN PAJAK 25,255,599 22,712,839 INCOME BEFORE TAX EXPENSE
BEBAN PAJAK TAX EXPENSE
Kini (4,386,618) (4,997,178) Current
Tangguhan (84,783) 817,700 Deferred
TOTAL BEBAN PAJAK (4,471,401) (4,179,478) TOTAL TAX EXPENSE
LABA TAHUN BERJALAN 20,784,198 18,533,361 INCOME FOR THE YEAR
Lampiran – 2/1 – Schedule
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1407
Page 821
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN LABA RUGI DAN PENGHASILAN STATEMENTS OF PROFIT OR LOSS AND OTHER
KOMPREHENSIF LAIN COMPREHENSIVE INCOME
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
LABA TAHUN BERJALAN 20,784,198 18,533,361 INCOME FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE
LAIN: INCOME:
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi reclassified to profit or loss
Pengukuran kembali liabilitas Remeasurement of post
imbalan kerja (504,986) 274,189 employment benefit
Pajak penghasilan terkait dengan Income tax relating to
komponen pendapatan components of other
komprehensif lain 95,945 (52,096) comprehensive income
Pos-pos yang akan Items that will be
direklasifikasi ke laba rugi reclassified to profit or loss
Penyesuaian akibat penjabaran Translation adjustment
laporan keuangan dalam of foreign currency
mata uang asing (21,764) (20,284) financial statements
Keuntungan/(kerugian) dari perubahan nilai Gain/(losses) on changes
wajar aset keuangan yang diukur in fair value of financial assets
pada nilai wajar melalui pendapatan at fair value through other
komprehensif lain 1,380,217 (4,450,629) comprehensive income
Pajak penghasilan terkait dengan Income tax relating to
komponen pendapatan components of other
komprehensif lain (335,688) 558,326 comprehensive income
LABA/(RUGI) KOMPREHENSIF OTHER COMPREHENSIVE
LAIN TAHUN BERJALAN INCOME/(LOSS) FOR THE YEAR
SETELAH PAJAK 613,724 (3,690,494) AFTER TAXES
TOTAL LABA KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 21,397,922 14,842,867 INCOME FOR THE YEAR
Lampiran – 2/2 – Schedule
1408 Menduniakan Bisnis Indonesia
Page 822
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN PERUBAHAN EKUITAS UNTUK TAHUN-TAHUN YANG BERAKHIR STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED
Manajemen Risiko
Permodalan & Praktik
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Rugi yang
belum direalisasi
atas efek-efek
dan Obligasi
Pemerintah
yang diukur
pada nilai wajar
melalui
penghasilan Selisih
komprehensif lain kurs karena
setelah pajak/ penjabaran
Unrealized laporan Saldo laba/Retained earnings
Tata Kelola
Perusahaan
losses keuangan
on marketable dalam mata Dicadangkan/
securities uang asing/ Appropriated
Modal and Government Exchange
ditempatkan Bonds, at fair difference from Cadangan Cadangan Cadangan
dan disetor value through translation of revaluasi umum kompensasi
penuh/ Tambahan other foreign aset/ dan wajib/ berbasis saham/
Issued and modal disetor/ comprehensive currency Asset General Tidak Saham Share-based
fully paid-up Additional income - financial revaluation and legal dicadangkan/ treasuri/ compensation Total ekuitas/
capital paid-in capital net of tax statements reserve reserves Unappropriated*) Treasury shares reserve Total equity
Saldo pada tanggal 31 Desember 2022 9,054,807 19,633,584 (2,003,902) (37,159) 15,383,157 2,778,412 86,968,410 - - 131,777,309 Balance as of 31 December 2022
Laba komprehensif tahun berjalan - - 1,044,530 (21,764) - - 20,375,157 - - 21,397,923 Comprehensive income for the year
Pembagian dividen - - - - - - (7,324,821) - - (7,324,821) Distribution of dividends
Saham treasuri - - - - - - - (179,960) - (179,960) Treasury shares
Cadangan pembayaran berbasis saham - - - - - - - - 260,116 260,116 Share-based payment
dan Lingkungan
Saldo pada tanggal 31 Desember 2023 9,054,807 19,633,584 (959,372) (58,923) 15,383,157 2,778,412 100,018,746 (179,960) 260,116 145,930,567 Balance as of 31 December 2023
Tanggung Jawab Sosial
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
ESG
Komitmen
Laporan
Keuangan
Lampiran – 3/1 – Schedule
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk
1409
Page 823
1410
2023
Performa
INFORMASI KEUANGAN TAMBAHAN/SUPPLEMENTARY FINANCIAL INFORMATION
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN PERUBAHAN EKUITAS UNTUK TAHUN-TAHUN YANG BERAKHIR STATEMENTS OF CHANGES IN EQUITY 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)
Rugi yang
belum direalisasi
atas efek-efek
dan Obligasi
Menduniakan Bisnis Indonesia
Pemerintah
yang diukur
pada nilai wajar
Laporan
melalui
Manajemen
penghasilan Selisih
komprehensif lain kurs karena
setelah pajak/ penjabaran
Unrealized laporan Saldo laba/Retained earnings
losses keuangan
on marketable dalam mata Dicadangkan/
securities uang asing/ Appropriated
Modal and Government Exchange
ditempatkan Bonds, at fair difference from Cadangan Cadangan Cadangan
dan disetor value through translation of revaluasi umum kompensasi
penuh/ Tambahan other foreign aset/ dan wajib/ berbasis saham/
Issued and modal disetor/ comprehensive currency Asset General Tidak Saham Share-based
fully paid-up Additional income - financial revaluation and legal dicadangkan/ treasuri/ compensation Total ekuitas/
capital paid-in capital net of tax statements reserve reserves Unappropriated*) Treasury shares reserve Total equity
Saldo pada tanggal 31 Desember 2021 9,054,807 19,633,584 1,888,401 (16,875) 15,383,157 2,778,412 70,937,585 (207,475) - 119,451,596 Balance as of 31 December 2021
Laba komprehensif tahun berjalan - - (3,892,303) (20,284) - - 18,755,454 - - 14,842,867 Comprehensive income for the year
Profil
Pembagian dividen - - - - - - (2,724,629) - - (2,724,629) Distribution of dividends
Perusahaan
Alokasi pembagian saham treasuri Allocation of treasury shares for
untuk pembayaran bebasis saham - - - - - - - 207,475 (207,475) - share-based compensation reserve
Cadangan pembayaran berbasis saham - - - - - - - - 207,475 207,475 Share-based payment
Saldo pada tanggal 31 Desember 2022 9,054,807 19,633,584 (2,003,902) (37,159) 15,383,157 2,778,412 86,968,410 - - 131,777,309 Balance as of 31 December 2022
*) Termasuk di dalam saldo laba tidak dicadangkan adalah pengukuran kembali liabilitas imbalan kerja. *) Included in unappropriated retained earnings is the remeasurement of post employment benefit.
Analisa dan Pembahasan
Manajemen atas Kinerja Bank
Fungsi
Lampiran – 3/2 – Schedule
Penunjang Bisnis
Page 824
Permodalan & Praktik Tata Kelola
INFORMASI KEUANGAN Tanggung Jawab Sosial
TAMBAHAN/SUPPLEMENTARY Komitmen Laporan
FINANCIAL INFORMATION
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan pendapatan bunga 59,996,938 52,972,566 Receipts from interest income
Pembayaran beban bunga (19,602,509) (12,752,182) Payments of interest expense
Pendapatan operasional lainnya 18,016,066 23,847,522 Other operating income
Beban operasional lainnya (27,619,639) (24,305,126) Other operating expenses
Beban bukan operasional - bersih (21,236) (107,966) Non-operating expense - net
Pembayaran pajak penghasilan (5,077,826) (4,713,856) Payment of income tax
Arus kas sebelum perubahan dalam Cash flows before changes in
aset dan liabilitas operasi 25,691,794 34,940,958 operating assets and liabilities
Perubahan dalam aset dan liabilitas Changes in operating assets and
operasi: liabilities:
(Kenaikan)/penurunan aset operasi: (Increase)/decrease in operating assets:
Penempatan pada Bank Indonesia dan Placements with Bank Indonesia and
Bank lain (120,097) 300,990 other banks
Efek-efek dan Obligasi
Pemerintah yang diukur Marketable securities and
pada nilai wajar melalui Government Bonds at fair value
laporan laba rugi (333,239) 2,325,901 through profit or loss
Efek-efek yang dibeli Securities purchased
dengan janji dijual kembali 1,446,686 10,615,696 under agreements to resell
Wesel ekspor dan tagihan lainnya 1,624,634 (936,193) Bills and other receivables
Pinjaman yang diberikan (59,673,241) (72,015,974) Loans
Tagihan akseptasi 2,425,696 1,586,955 Acceptance receivables
Biaya dibayar di muka 523,435 (122,829) Prepaid expenses
Penempatan term deposit valas Foreign exchange term deposit
devisa hasil ekspor (2,540,505) - from export activities
Aset lain-lain 373,977 (869,570) Other assets
(Decrease)/increase in operating
(Penurunan)/kenaikan liabilitas operasi: liabilities:
Liabilitas segera 463,089 132,625 Obligations due immediately
Simpanan nasabah 38,914,259 33,247,447 Deposits from customers
Simpanan dari bank lain (3,321,556) 790,579 Deposits from other banks
Beban yang masih harus dibayar 224,262 112,737 Accrued expenses
Imbalan kerja 733,456 (201,995) Employee benefits
Liabilitas akseptasi 467,160 (330,569) Acceptance payables
Utang pajak (48,402) 394,807 Taxes payable
Kewajiban atas penempatan Liabilites related to
term deposit valas foreign exchange term
devisa hasil ekspor 2,540,505 - deposit from export activities
Liabilitas lain-lain (93,483) (145,974) Other liabilities
Kas bersih Net cash provided from
diperoleh dari aktivitas operasi 9,298,430 9,825,591 operating activities
CASH FLOWS FROM INVESTING
ARUS KAS DARI AKTIVITAS INVESTASI ACTIVITIES
Penjualan efek-efek
yang diukur pada nilai wajar melalui Proceed of marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive income
diamortisasi 53,505,429 49,258,377 and amortized cost
Pembelian efek-efek
yang diukur pada nilai wajar melalui Placement of marketable
penghasilan komprehensif lain dan securities measured at fair value
biaya perolehan yang through other comprehensive income
diamortisasi (56,048,294) (53,072,923) and amortized cost
Penjualan dari Obligasi Proceed from Government Bonds
Pemerintah yang diukur pada nilai wajar at fair value through
melalui penghasilan komprehensif lain other comprehensive
dan biaya perolehan yang income and
diamortisasi 49,685,651 57,751,678 amortized cost
Lampiran – 4/1 – Schedule
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1411
Page 825
Performa Laporan
INFORMASI Profil Analisa dan
KEUANGAN TAMBAHAN/SUPPLEMENTARY Pembahasan
FINANCIAL INFORMATION Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
UNTUK TAHUN-TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
2023 2022
CASH FLOWS FROM INVESTING
ARUS KAS DARI AKTIVITAS INVESTASI ACTIVITIES
(lanjutan) (continued)
Pembelian dari Obligasi
Pemerintah yang diukur pada nilai wajar Placement of Government Bonds
melalui penghasilan komprehensif lain at fair value through
dan biaya perolehan yang other comprehensive income
diamortisasi (54,264,953) (73,078,284) and amortized cost
Pembelian aset tetap (2,129,821) (2,150,686) Acquisition of fixed assets
Hasil penjualan aset tetap 3,298 488,007 Proceeds from sale of fixed assets
Penyertaan modal investasi asosiasi - (425,756) Capital injection in investment associate
Investasi pada Entitas Anak - (3,500,000) Investment in Subsidiary
Penyertaan pada Entitas Anak (800,000) (500,000) Capital injection in Subsidiary
Kas bersih digunakan untuk Net cash used in
aktivitas investasi (10,048,690) (25,229,587) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING
PENDANAAN ACTIVITIES
Penerimaan pinjaman
yang diterima 15,162,991 13,071,735 Receipt from borrowings
Pembayaran pinjaman
yang diterima (20,455,830) (9,691,700) Borrowings payment
Penerimaan efek-efek yang Proceed in securities sold
dijual dengan janji dibeli kembali 4,011,546 1,042,592 under agreements to repurchase
Penerimaan efek-efek yang diterbitkan - 5,000,000 Receipt from securities issued
Pembayaran efek-efek yang diterbitkan - (3,000,000) Securities issued
Saham treasuri (179,960) - Treasury shares
Pembayaran liabilitas sewa (211,769) (304,015) Payment of lease liability
Pembayaran dividen (7,324,821) (2,724,629) Payment of dividends
Kas bersih (digunakan untuk)/ Net cash (used in)/
diperoleh dari aktivitas pendanaan (8,997,843) 3,393,983 provided from financing activities
PENURUNAN BERSIH NET DECREASE IN
KAS DAN SETARA KAS (9,748,103) (12,010,013) CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 160,782,453 172,904,846 AT BEGINNING OF YEAR
Pengaruh perubahan kurs Effect of foreign currency
mata uang asing (149,662) (112,380) exchange rate changes
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AKHIR TAHUN 150,884,688 160,782,453 AT END OF YEAR
Lampiran – 4/2 – Schedule
1412 Menduniakan Bisnis Indonesia
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Permodalan & Praktik Tata Kelola
INFORMASI KEUANGAN Tanggung Jawab Sosial
TAMBAHAN/SUPPLEMENTARY Komitmen Laporan
FINANCIAL INFORMATION
Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
PT BANK NEGARA INDONESIA (PERSERO) Tbk
ENTITAS INDUK/PARENT ENTITY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2023 DAN 2022 31 DECEMBER 2023 AND 2022
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Perubahan pada liabilitas yang timbul dari aktivitas Changes in liabilities arising from financing
pendanaan pada laporan arus kas adalah sebagai activities in the cash flow statement is as follows:
berikut:
1 Januari/ Arus kas/ Lain-lain/ 31 Desember /
January 2023 Cash flow Others December 2023
Pinjaman yang diterima 35,158,141 (5,292,840) 53,890 29,919,191 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 2,885,286 4,011,546 (5,655) 6,891,177 agreements to repurchase
Efek-efek yang diterbitkan 4,997,198 - 1,082 4,998,280 Securities issued
Efek-efek subordinasi 17,213,150 - (284,419) 16,928,731 Subordinated securities
Pembayaran dividen - (7,324,821) 7,324,821 - Payment of dividends
Saham treasuri - (179,960) - (179,960) Treasury shares
Liabilitas sewa 1,082,863 (211,769) 362,864 1,233,958 Lease liabilities
61,336,638 (8,997,844) 7,452,583 59,791,377
1 Januari/ Arus kas/ Lain-lain/ 31 Desember/
January 2022 Cash flow Others December 2022
Pinjaman yang diterima 31,676,848 3,380,035 101,258 35,158,141 Borrowings
Efek-efek yang dijual dengan Securities sold under
janji dibeli kembali 1,828,652 1,042,592 14,042 2,885,286 agreements to repurchase
Efek-efek yang diterbitkan 2,999,839 2,000,000 (2,641) 4,997,198 Securities issued
Efek-efek subordinasi 15,764,682 - 1,448,468 17,213,150 Subordinated securities
Pembayaran dividen - (2,724,629) 2,724,629 - Payment of dividend
Saham treasuri (207,475) - 207,475 - Treasury shares
Liabilitas sewa 1,243,696 (304,015) 143,182 1,082,863 Lease liabilities
53,306,242 3,393,983 4,636,413 61,336,638
1. Ikhtisar kebijakan akuntansi yang penting 1. Summary of significant accounting policies
Dasar penyusunan laporan keuangan tersendiri Basis of preparation of the separate financial
entitas induk. statements of the parent entity.
Laporan keuangan tersendiri entitas induk disusun The separate financial statements of the parent
sesuai dengan Pernyataan Standar Akuntansi entity are prepared in accordance with the
Keuangan (“PSAK”) 4 (revisi 2013), “Laporan statement of Financial Accounting Standards
Keuangan Tersendiri”. (“SFAS”) 4 (revised 2013), “Separate Financial
Statements”.
PSAK 4 (Revisi 2013) mengatur dalam hal entitas SFAS 4 (Revised 2013) regulates that when an
menyajikan laporan keuangan tersendiri maka entity presents the separate financial statements,
laporan tersebut hanya dapat disajikan sebagai such financial statements should be presented as
informasi tambahan dalam laporan keuangan supplementary information to the consolidated
konsolidasian. Laporan keuangan tersendiri adalah financial statements. Separate financial
laporan yang disajikan oleh entitas induk yang statements are those presented by a parent entity,
mencatat investasi pada entitas anak, entitas in which the investments of subsidiaries,
asosiasi, dan pengendalian bersama entitas associated entities and jointly controlled entities
berdasarkan kepemilikan ekuitas langsung bukan are accounted for on the basis of the direct equity
berdasarkan pelaporan hasil dan aset bersih interest rather than on the basis of the reported
investee. results and net assets of the investees.
Kebijakan akuntansi yang diterapkan dalam Accounting policies adopted in the preparation of
penyusunan laporan keuangan tersendiri entitas the parent entity separate financial statements are
induk adalah sama dengan kebijakan akuntansi the same as the accounting policies adopted in the
yang diterapkan dalam penyusunan laporan preparation of the consolidated financial
keuangan konsolidasian sebagaimana statements as disclosed in Note 2 to the
diungkapkan pada Catatan 2 atas laporan consolidated financial statements, except for
keuangan konsolidasian, kecuali untuk penyertaan investments in Subsidiaries which are stated at
pada Entitas Anak yang disajikan pada biaya cost.
perolehan.
2. Penyertaan Saham 2. Equity Investment
Informasi mengenai Entitas Anak yang dimiliki Information pertaining to Subsidiaries of the Bank
Bank diungkapkan pada Catatan 1i atas laporan is disclosed in Note 1i to the consolidated
keuangan konsolidasian. financial statements.
Lampiran – 5 – Schedule
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1413
Page 827
Performa Laporan Profil Analisa dan Pembahasan Fungsi
Attachment of Republic of Indonesia
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
Financial Services Authority Circular
Letter No. 9/SEOJK.03/2020
Concerning Transparency and
Publication of Conventional
Commercial Bank Reports
DESCRIPTION PAGE
1. Informasi Umum
a. Financial Highlights presents financial information in a comparative format for 2 (two) fiscal years, or since
the Bank began its business for banks that have been in business for less than 2 (two) years. At the very least, 18-23
financial highlights covers:
i) Net interest income;
ii) Operating profit;
iii) Profit before tax;
iv) Net profit;
v) Total comprehensive profit (loss);
vi) Net income per share;
vii) Total assets;
viii) Total liabilities;
ix) Total equity;
x) Earning assets;
xi) Third party funds;
xii) Borrowing;
xiii) CAR;
xiv) Return on Assets (ROA);
xv) Return on Equity (ROE);
xvi) Profit margin (loss) to income ratio)
xvii)Operating Expenses to Operating Income Ratio (BOPO);
xviii) Cost to Income Ratio (CIR);
xix) Percentage of violations and Exceedance of Legal lending Limit (BMPK);
xx) Mandatory Minimum Reserves (GWM) ration;
xxi) Net Open Position (PDN) Ratio; And
xxii)Other information and ratios relevant to the banking industry.
b. Bank Profile
The Bank Profile covers at the very least:
1) Name of the Bank, including if there is a name change, the reason for the change, and the effective date of
72; 77
the name change in the financial year;
2) Access to Banks, including branch offices or representative offices that enable the public to obtain
73-74
information regarding Issuers or Public Companies, including:
• Address; √
• Telephone number; √
• Electronic mail address; and √
• Website address; √
3) Brief history of the Bank; 76-77
4) Bank vision and mission; 78-79
5) Business activities according to the latest articles of association, business activities carried out in the
82-85
financial year, as well as the types of goods and/or services produced;
6) The Bank’s organizational structure is at least 1 (one) level below the board of directors, accompanied by
88-89
name and position;
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Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DESCRIPTION PAGE
7) Shareholders structue and composition, namely the names of shareholders and percentage of ownership,
152-158
including:
• Shareholders structue and composition, namely the names of shareholders and percentage of ownership, including: √
• Members of the board of directors and members of the board of commissioners who own Bank shares; √
• Public shareholder groups, namely groups of shareholders who each own less than 5% (five percent) of
√
the Bank’s shares;
• Information regarding the main and controlling shareholders of the Bank, both directly and indirectly,
√
down to individual owners, presented in the form of a scheme or chart;
8) Name of subsidiary entities, associated companies or joint venture companies where the Bank exercise
a joint control with the entity, with the percentage of share ownership, lines of business, total assets, and 160-168
operating status of the entity (if any);
9) For subsidiary entities, include information on address of such subsidiary entities; 162-166
10) Profiles of the Board of Directors and Board of Commissioners, covering at least: 92-104; 106-118
• Composition of the Board of Directors and the Board of Commissioners, with the position and brief
√
resume of the respective members;
• Names and position according to the duties and responsibilities; √
• Latest photograph; √
• Age √
• Nationality; √
• Education background; √
• Work history, including information on: √
» Legal basis of appointment as member of the Board of Directors and Board of Commissioner of the
√
Bank;
» Concurrent position(s), as a member of the Board of Directors, Board of Commissioners, and/or
√
committes and other position (if any); and
» Work history, with period of service, with or without the Bank; √
» Education and/or training attended by members of the Board of Directors and Board of
√
Commissioners for competence development during the fiscal year (if any); and
» Affiliated relationships with other members of the Board of Directors, Board of Commissioners, or
√
the majority shareholder (if any), disclosing the name of affiliated party.
11) In the event of changes in the membership composition of the Board of Directors and/ or the Board of
Commissioners occuring subsequent to the end of the FiscalYear and up to the deadline for submission of the annual
104-105; 118-120
report of published financial statements and information on financial performance, membership composition of the
Board of Directors and/or Board of Commissioners shall be presented both prior and after such change(s);
12) Brief profiles of executive officers, with structure, position and summary curriculum vitae; 126-144
13) Total headcount, and employee distribution in the Fiscal Year by education and age; and 145-147
14) Domestic and international awards and/or certifications received by the Bank in the last Fiscal Year (if any),
191-195
which covers:
• Name of award and/or certification; √
• Issuing institution or agency; and √
• Validity period of such award and/or certification (if any) √
2. Information on Financial Performance
a. Report of the Board of Directors 54-67
Brief description of the Bank performance, at the very least covering:
i) Strategy and policies of the Bank’s management, including for the Sharia Business Unit (UUS) for banks
that have an UUS;
ii) Comparison between achievement and targets;
iii) Constraints faced by the Bank;
iv) Overview of business prospects;
v) Implementation of Bank Governance;
vi) Changes in the composition of the Board of Directors and reason for such changes (if any)
vii) Organization structure;
viii) Primary activities;
ix) Information Technology;
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1415
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Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DESCRIPTION PAGE
x) Types of products and services, including lending to debtors in the micro, small and medium business
sectors;
xi) Interest rates on deposits and loans;
xii) Developments in the economy and target market;
xiii) Business and partnership networks, domestic and/or overseas;
xiv) Number, types and location of offices;
xv) Ownership by the Board of Directors, Board of Commissioners and shareholders in the Bank business
group;
xvi) Significant changes in the Bank or the Bank business group in the reporting year;
xvii) Prediction of significant future issues; and
xviii) Human resources, covering number of employees as well as education, training, and development
programs for human resources.
b. Report of the Board of Commissioners 44-52
The report of the Board of Commissioners covers at least:
i) Assessment of the performance of the Board of Directors in the management of the Bank;
ii) Supervision of the implementation of Bank’s strategies;
iii) Opinion on the business prospects as prepared by the Board of Directors;
iv) Opinion on the implementation of Bank governance;
v) Changes in the composition of the Board of Commissioners and reason for such changes (if any); and
vi) Frequency and mechanism for advising members of the Board of Directors;
c. Management Discussion & Analysis 198-374
Management discussion and analysis presents an analysis and discussion of financial statements accounts
and other important information with an emphasis on material changes that occurred during the Fiscal Year,
which at least includes:
i) Review of operations by business segment, including for UUS, at least of:
• Income; and
• Profitability;
ii) Review of financial performance, comprising a comparison of the financial performance for the current
year with the previous year, as well as explanation on the cause of changes and impact of such changes,
covering at least:
• Investment of funds (investments and disbursement of loans/financing) and total assets;
• Third party funds and other sources of funding;
• Equity;
• Income, expenses, profit (loss), other comprehensive income, and total comprehensive profit (loss);
• Cash flows; and
• Prime lending rate;
iii) Analysis of the quality of earning assets and relevant financial ratios;
iv) Capital structure of Bank;
v) Material information and facts subsequent to the date of accountant report (if any); and
vi) Marketing aspects of Bank’s products, at least on marketing strategy amd market share;
3. Information on Risk Exposure and Capital
Risk and capital exposures include annual period risk and capital exposure reports as stipulated in Part II of the risk
430-587
and capital exposure publication report.
4. Governance Information
In the event that the Bank combines the governance implementation report in the Financial Publication and
Financial Performance Information Annual Report, the scope and guidelines for filling out refer to the POJK 589-1068
concerning governance implementation for commercial banks.
5. Sustainability Report
a. Sustainability Report as regulated in the relevant POJK, a Sustainability Report covers the implementation
of sustainable finance for financial services institutions, issuers and public companies. In the event that the
Bank includes the sustainability report into the Annual Financial Publication Report and Financial Performance
Information, the scope and guidelines for such report shall refer to the applicable POJK.
b. Report on the implementation of social and environmental responsibility as regulated in the relevant laws and
regulations on social and environmental responsibility for limited liability companies.
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Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DESCRIPTION PAGE
i) Information on the implementation of social and environmental responsibility covers the management
policy, types of programs and costs expended, on aspects of:
• Environment’
• Employment practices;
• Sound institutional practices;
• Consumer; and
• Community development.
ii) In the event that the Bank presents information on social and environmental responsibility as referred to
in number 1) in a separate report such as in a social and environmental responsibility report, the Bank is
exempted from disclosing information regarding social and environmental responsibility in the annual
report of published financial statements and information on financial performance.
6. Annual Financial Statements
The annual financial statements that have been audited by a Public Accountant and Public Accountant Firm
registered with Financial Services Authority.
7. Information on the Business Group of the Bank
a. A Bank that is part of a business group and/or has a Subsidiary, shall additionally report on: 170-171; 615
i) Structure of the Bank business group, covering: 170-171
• The structure of the business group, comprising the Bank, Subsidiary Entities, related (sister) companies,
170-171
Parent Entity, and up to the ultimate shareholder;
• The structure of management inter-relationship of entities in the business group; and 152-158; 170-171
• Any shareholders acting in concert. Shareholders acting in concert refer to individual or institutional
shareholders with a common objective of controlling the Bank, with or without a formal agreement;
ii) Transactions between the Bank and related parties in the Bank’s business group, with consideration of the
following:
• Information on transactions with related parties, whether conducted by the Bank or by any entity in the
Bank business group in the financial sector;
• Related parties are parties defined as such in relevant financial accounting standards;
• Types of transaction with related parties, including:
» Cross shareholding;
» Transactions by a business group performed in the interest of another business group
» Short-term liquidity management in the business group;
» Funding provided to, or received by, another entity in a business group;
» Exposure to a majority shareholder in the form of loans, commitments and contingencies; and
» Transactions for the purchase, sale and/or rental of assets with another entity in the business group,
including transactions with repurchase agreements (repo);
iii) Transactions with related parties conducted by each entity in the Bank business group in the financial
sector;
iv) The provision of funding, commitments or equivalent facilities from an entity in the Bank business group to
the customers and/or parties that already received financing from the Bank; and
v) Any prohibition, restriction, and/or other significant constraint to transfer funds or to fulfill the required
regulatory capital between the Bank and other entities in a business group;
8. Additional Information for Banks that are also an Issuer and/or Public Company
Banks that are Issuers and/or Public Companies should include information as stipulated in the provisions
concerning the form and content of the annual report of Issuers or Public Companies
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1417
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2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
Cross-Reference No. 16/
SEOJK.04/2021:
Format and Completing the Annual
Report of Issuers or Public Companies
DESCRIPTION PAGE
I. General Terms
In this Financial Services Authority Circular Letter what is meant by: √
a. The Annual Report is a report on the board of directors and board of commissioners accountability in
managing and supervising issuers or public companies within a period of 1 (one) fiscal year to the general
√
meeting of shareholders prepared based on the provisions of the Financial Services Authority Regulation
concerning the Annual Report of issuers or public companies.
b. Issuers are parties who make public offerings. √
c. A Public Company is a company whose shares are owned by at least 300 (three hundred) shareholders and
has a paid-up capital of at least Rp3,000,000,000.00 (three billion rupiah) or a number of shareholders and √
paid-up capital as determined by the Financial Services Authority.
d. A Public Company is an Issuer that has made a public offering of equity securities or a Publically-listed
√
Company
e. A Sustainability Report is a report published to the public that contains the economic, financial, social,
and environmental performance of a financial service institution, Issuer, and Public Company in running a √
sustainable business.
f. Board of Directors: √
i) For an Issuer or a Public Company in the form of a limited liability company, it is the Board of Directors as
referred to in the Financial Services Authority Regulation concerning the Board of Directors and Board of √
Commissioners of an Issuer or Public Company; and
ii) For an Issuer or a Public Company in the form of a legal entity other than a limited liability company, it
is the body that carries out the management of the legal entity as referred to in the laws and regulations √
concerning the legal entity.
g. Board of Commissioners: √
i) For an Issuer or a Public Company in the form of a limited liability company, the Board of Commissioners
as referred to in the Financial Services Authority Regulation concerning the Board of Directors and Board √
of Commissioners of an Issuer or Public Company; and
ii) For the Issuer or Public Company in the form of a legal entity other than a limited liability company, it is the
√
body that supervises the legal entity as referred to in the laws and regulations concerning the legal entity.
h. General Meeting of Shareholders hereinafter abbreviated as GMS: √
i) For an Issuer or a Public Company in the form of a limited liability company, it is the GMS as referred to
in the Financial Services Authority Regulation concerning the Planning and Organizing of the General √
Meeting of Shareholders of a Public Company; and
ii) For an Issuer or Public Company in the form of a legal entity other than a limited liability company, it is the
body that has authority that is not given to any other body that carries out management and supervisory
√
functions, within the limits specified in the legislation and/or articles of association governing the legal
entity.
The Annual Report of Issuers or Public Companies is an important source of information for investors or
shareholders as one of the basic considerations in making investment decisions and a means of supervision of √
Issuers or Public Companies.
Along with the development of the capital market and the increasing need for information disclosure by investors
or shareholders, the Board of Directors and the Board of Commissioners are required to present quality, accurate, √
and accountable information through the Annual Reports of Issuers or Public Companies.
Annual Reports that are prepared regularly and informatively can provide convenience for investors or
√
shareholders and stakeholders in obtaining the required information.
This Financial Services Authority Circular is a guideline for Issuers or Public Companies that must be applied in
√
preparing Annual Reports and Sustainability Reports.
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Manajemen Risiko Perusahaan dan Lingkungan ESG Keuangan
DESCRIPTION PAGE
II. Report Format
1. The Annual Report is presented in the form of printed and electronic documents. √
2. The Annual Report is presented in the form of a printed document, printed on light colored paper, of good quality,
√
A4 size, bound, and can be reproduced with good quality.
3. The Annual Report may present information in the form of pictures, graphs, tables, and/or diagrams by including
√
clear titles and/or descriptions, so that they are easy to read and understand.
4. The Annual Report presented in the form of an electronic document is the Annual Report converted into a
√
portable document format (PDF).
III. Annual Report Contents
1. The Annual Report shall at least contain:
a. Overview of important financial data;
b. Stock information (if any);
c. Report of the Board of Directors;
d. Report of the Board of Commissioners;
e. Profile of the Issuer or Public Company; 71
f. Management analysis and discussion; 197
g. Governance of Issuers or Public Companies; 589
h. Social and environmental responsibility of the Issuer or Public Company; 1071
i. Audited annual financial report; and 1129
j. Statement letter of members of the Board of Directors and members of the Board of Commissioners
68-69
regarding their responsibility for the Annual Report.
2. Description of Annual Report Contents
a. Summary of Important Financial Data Summary of important financial data containing financial information
that is presented in the form of a comparison for 3 (three) fiscal years or since starting its business if the Issuer 18-23
or Public Company has carried out its business activities for less than 3 (three) years, at least containing:
i) Income/sales;
ii) Gross profit;
iii) Profit (loss);
iv) The amount of profit (loss) attributable to owners of the parent entity and non-controlling interests;
v) Total comprehensive profit (loss);
vi) Total comprehensive profit (loss) attributable to owners of the parent entity and non-controlling interests;
vii) Earning (loss) per share;
viii) Total assets;
ix) Total liabilities;
x) Total equity;
xi) Ratio of profit (loss) to total assets;
xii) Ratio of profit (loss) to equity;
xiii) Ratio of profit (loss) to revenue/sales;
xiv) Current ratio;
xv) Ratio of liabilities to equity;
xvi) Ratio of liabilities to total assets; and
xvii)Other information and financial ratios relevant to the Issuer or Public Company and the type of industry.
b. Stock information
27-29
Stock information for a Public Company shall at least contain:
i) shares that have been issued for each quarterly period presented in the form of a comparison for the last 2
(two) fiscal years, at least containing:
• number of shares outstanding;
• market capitalization based on the price on the stock exchange where the shares are listed;
• the highest, lowest, and closing share prices based on prices on the stock exchange where the shares are
listed; and
• trading volume on the stock exchange where the shares are listed.
ii) Information in letter b), letter c) and letter d) is only disclosed if the shares are listed on a stock exchange;
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• in the event of a corporate actions that causes changes in 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) shall be added
with at least an explanation regarding:
• the date of implementation of the corporate action;
• 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;
• the number of outstanding shares before and after the corporate action;
• the number of convertible securities exercised (if any); and
• the share price before and after the corporate action;
iii) in the event of a temporary suspension of share trading (suspension) and/or delisting of shares in the fiscal
year, the reasons for the suspension and/or delisting of shares shall be explained; and
iv) in the event that the temporary suspension of share trading as referred to in number 3) and/or the delisting
process is still ongoing until the end of the Annual Report period, it explains the actions taken to resolve
the temporary suspension of share trading and/or cancellation of the share listing (delisting).
c. Board of Directors’ Report 54-67
The Board of Directors’ report shall at least contain a brief description of:
i) performance of the Issuer or Public Company, at least containing:
• strategy and strategic policies of the Issuer or Public Company;
• role of the Board of Directors in formulating strategies and strategic policies of Issuers or Public
Companies;
• process carried out by the Board of Directors to ensure the implementation of the Issuer’s or Public
Company’s strategy;
• comparison between the results achieved and those targeted by the Issuer or Public Company; and
• obstacles faced by Issuers or Public Companies;
ii) description of the business prospects of the Issuer or Public Company; and
iii) implementation of the governance of Issuers or Public Companies.
iv) Perubahan komposisi anggota Direksi dan alasan perubahannya (jika ada);
d. Board of Commissioners’ Report 44-52
The Board of Commissioners’ report shall at least contain a brief description of:
i) evaluation of the performance of the Board of Directors 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;
ii) views on the business prospects of the Issuer or Public Company prepared by the Board of Directors; and
iii) views on the implementation of governance of the Issuer or Public Company.
e. Issuer or Public Company Profile 72-195
The profile of the Issuer or Public Company contains at least the following information:
i) name of the Issuer or Public Company, including if there is a change in name, the reason for the change,
72; 77
and the effective date of the name change in the fiscal year;
ii) access to Issuers or Public Companies including branch offices or representative offices that enable the
73
public to obtain information about Issuers or Public Companies, including:
• address; √
• telephone number; √
• e-mail address; and √
• website address; √
iii) brief history of the Issuer or Public Company; 76-77
iv) vision and mission of the Issuer or Public Company as well as the corporate culture or corporate values; 78-81
v) business activities according to the latest articles of association, business activities carried out in the fiscal
82-85
year, as well as types of goods and/or services produced;
vi) operational area of the Issuer or Public Company; operational area is the area or area for the
86-87
implementation of operational activities or the range of the company’s operational activities.
vii) organizational structure of the Issuer or Public Company 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) 88-89
and committees under the Board of Commissioners, accompanied by names and positions;
viii) list of industry association memberships both on a national and international scale related to the
90-91
implementation of sustainable finance;
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ix) Directors’ profile, at least containing: 92-105
• name and position in accordance with the duties and responsibilities; √
• recent photograph; √
• age; √
• nationality; √
• education history and/or certification; √
• position history, including information on: √
» the legal basis for appointment as a member of the Board of Directors of the Issuer or Public
√
Company concerned;
» 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 is disclosed; and
» work experience and period of time both inside and outside the Issuer or Public Company; √
• affiliation with other members of the Board of Directors, members of the Board of Commissioners,
majority and controlling shareholders, either directly or indirectly to individual owners, including
√
names of affiliated parties. In the event that a member of the Board of Directors has no affiliation, the
Issuer or Public Company shall disclose this matter; and
• changes in the composition of the members of the Board of Directors and the reasons for the changes.
In the event that there is no change in the composition of the members of the Board of Directors, this √
matter shall be disclosed;
x) profile of the Board of Commissioners, at least containing: √
• name and position; √
• recent photograph; √
• age; √
• nationality; √
• education history and/or certification; √
• position history, including information on: √
» legal basis for appointment as member of the Board of Commissioners; √
» legal basis for the first appointment as a member of the Board of Commissioners who is an
√
independent commissioner of the Issuer or Public Company concerned;
» 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 does not have
concurrent positions, then this is disclosed; and
» work experience and period of time both inside and outside the Issuer or Public Company; √
• 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 has no affiliation, the Issuer or Public Company shall disclose
this matter;
• statement of independence of the independent commissioner in the event that the independent
√
commissioner has served more than 2 (two) terms; and
• changes in the composition of the members of the Board of Commissioners and the reasons for the
changes. In the event that there is no change in the composition of the members of the Board of √
Commissioners, this matter shall be disclosed;
xi) in the event that there is a change in the composition of the members of the Board of Directors and/
or members of the Board of Commissioners that occurs after the fiscal year ends up to the deadline for
√
submitting the Annual Report, the composition included in the Annual Report is the last and previous
composition of the members of the Board of Directors and/or members of the Board of Commissioners;
xii) number of employees by gender, position, age, education level, and employment status (permanent/
145-148
contracted) in the fiscal year; Disclosure of information can be presented in tabular form.
xiii) names of shareholders and percentage of ownership at the beginning and end of the fiscal year, which
153
consists of information regarding:
• shareholders who own 5% (five percent) or more shares of the Issuer or Public Company; 155
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• members of the Board of Directors and members of the Board of Commissioners who own shares of the
Issuer or Public Company. In the event that all members of the Board of Directors and/or all members 92-103; 106-117
of the Board of Commissioners do not own shares, then this matter is disclosed; and
• community shareholder group, namely the group of shareholders who each own less than 5% (five
155
percent) of the shares of the Issuer or Public Company;
The above information can be presented in tabular form.
xiv) the percentage of indirect ownership of the shares of the Issuer or Public Company by members of the
Board of Directors and members of the Board of Commissioners at the beginning and end of the fiscal
92-103; 156-157
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 do not have indirect ownership of the shares of the Issuer or Public Company, this matter √
shall be disclosed.
xv) number of shareholders and percentage of ownership at the end of the fiscal year based on classification: √
• ownership in local institutions; √
• ownership in foreign institutions; √
• local individual ownership; and √
• foreign individual ownership; √
xvi) information regarding the majority and controlling shareholders of the Issuer or Public Company, either
158
directly or indirectly, up to the individual owner, which is presented in the form of a schematic or chart;
the name of the subsidiary, associate, joint venture company where the Issuer or Public Company has
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; 160-168
For a subsidiary, information about the address of the subsidiary is added.
xvii) chronology of share listing, number of shares, nominal value, and offering price from the beginning of
listing to the end of the fiscal year as well as the name of the stock exchange where the shares of the Issuer
or Public Company are listed, including stock splits, reverse stock, dividends shares, bonus shares, and 172-173
changes in the nominal value of shares, implementation of conversion effects, implementation of capital
additions and subtractions (if any);
xviii) other securities listing information other than the securities as referred to in number 18), which have not
yet matured in the fiscal year, at least contain the name of the securities, year of issue, interest rate/yield, 174-185
maturity date, offering value, and securities rating (if any);
xix) information on the use of a public accountant (AP) and a public accounting firm (KAP) services and their
186
networks/associations/alliances include:
• name and address; √
• assignment period; √
• information on audit and/or non-audit services provided; √
• audit and/or non-audit fees for each assignment given during the fiscal year; and √
• in the event that AP and KAP and their network/association/alliance, which are appointed do not provide
√
non-audit services, then the information is disclosed; and
Disclosure of information on the use of AP and KAP services and their networks/associations/aliances
can be presented in tabular form.
xx) name and address of capital market supporting institutions and/or professionals other than AP and KAP 186-187
f. Management Analysis and Discussion 196-374
Management analysis and discussion contains analysis and discussion of financial statements and other
important information with an emphasis on material changes that occurred in the fiscal year, which at least
contains:
i) a review of operations per business segment according to the type of industry of the Issuer or Public
206-263
Company, at least regarding:
• production, which includes the process, capacity, and development;
• income/sales; and
• profitability;
ii) comprehensive financial performance which includes a comparison of financial performance in the last 2
(two) fiscal years, an explanation of the causes of the changes and the impact of these changes, at least 280-311
regarding:
• current assets, non-current assets, and total assets;
• current liabilities, long term liabilities, and total liabilities;
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• equity;
• income/sales, expenses, profit (loss), other comprehensive income, and total comprehensive profit (loss); and
• cash flows;
iii) ability to pay debts or obligations by presenting the relevant ratio calculations; 321
iv) collectibility level of the Issuer’s or Public Company’s receivables by presenting the relevant ratio
322-330
calculations;
v) capital structure and management policies on the capital structure with the basis for determining the said policy; 331-332
vi) discussion of material ties for capital goods investment with an explanation that at least contains: 332-333
• the purpose of the bond;
• the expected source of funds to fulfill the commitment;
• the currency in which it is denominated; and
• steps that are planned by the Issuer or Public Company to protect the risk from the related foreign
currency position;
vii) discussion of capital goods investments realized in the last fiscal year, at least contains: 333
• type of capital goods investment;
• the purpose of capital goods investment; and
• the total of capital goods investments;
viii) information and material facts occurring after the date of the accountant’s report (if any); 333
ix) the business prospects of the Issuer or Public Company are related to the conditions of the industry, the
general economy and the international market accompanied by quantitative supporting data from reliable 339
data sources;
x) comparison between the target/projection at the beginning of the fiscal year with the results achieved
334-336
(realization), regarding:
• income/sales;
• profit (loss);
• capital structure; or
• other matters deemed important to the Issuer or Public Company;
xi) targets/projections to be achieved by the Issuer or Public Company for the next 1 (one) year, regarding: 340
• profit (loss);
• Laba (rugi);
• capital structure; or
• dividend policy; or
• other matters deemed important to the Issuer or Public Company;
xii) marketing aspects of the goods and/or services of the Issuer or Public Company, at least regarding the
341-343
marketing strategy and market share;
xiii) description of dividends for the last 2 (two) fiscal years, at least: 344-346
• dividend policy, which includes information on the percentage of dividends distributed to net income;
• date of payment of cash dividends and/or date of distribution of non-cash dividends;
• the amount of dividends per share (cash and/or non-cash); and
• the amount of dividends paid annually;
Disclosure of information can be presented in tabular form. In the event that the Issuer or Public Company
does not distribute dividends in the last 2 (two) years, this matter shall be disclosed.
xiv) realization of the use of proceeds from the public offering, provided that: 349-354
• in the event that during the fiscal year, the Issuer has an obligation to submit a report on the realization
of the use of funds, then the realization of the cumulative use of the proceeds from the public offering
shall be disclosed until the end of the fiscal year; and
• in the event that there is a change in the use of funds as regulated in the Financial Services Authority
Regulation regarding the report on the realization of the use of the proceeds from the public offering,
the Issuer shall explain the change;
xv) material information (if any), regarding investment, expansion, divestment, business merger/
consolidation, acquisition, debt/capital restructuring, material transactions, affiliated transactions, and 356-364
conflict of interest transactions, which occurred during the fiscal year, at least containing:
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• date, value, and object of the transaction;
• name of the party conducting the transaction;
• nature of the affiliation relationship (if any);
• explanation of the fairness of the transaction;
• compliance with related provisions; and
• in the event that there is an affiliation relationship, apart from disclosing the information as referred to in
letter a) to letter e), the Issuer or Public Company also discloses information:
» a statement from the Board of Directors that the affiliate transaction has gone through adequate
procedures to ensure that the affiliate transaction is carried out in accordance with generally
accepted business practices, by complying with the arms-length principle; and
» the role of the Board of Commissioners and the audit committee in carrying out adequate
procedures to ensure that affiliated transactions are carried out in accordance with generally
accepted business practices, by complying with the arms-length principle;
• for affiliated transactions or material transactions which are business activities carried out to generate
business income and are carried out regularly, repeatedly, and/or continuously, an explanation is added
that the affiliated transactions or material transactions are business activities carried out 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 is added.
• 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
in the event that there is no affiliated transaction and/or conflict of interest transaction, then this shall
be disclosed;
xvi) changes in the provisions of laws and regulations that have a significant effect on Issuers or Public
365-373
Companies and their impact on financial statements (if any); and
xvii) changes in accounting policies, reasons and impact on financial statements (if any). 374
g. Issuer or Public Company Governance 589-1068
The governance of the Issuer or Public Company shall at least contain a brief description of:
i) GMS, at least contains:
• Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year prior to the fiscal year
620-636
include:
» Information regarding the resolutions of the GMS in the fiscal year and 1 (one) year prior to the
√
fiscal year include:
» resolutions of the GMS in the fiscal year and 1 (one) year before the fiscal 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
619; 622; 629;
calculate the votes, then this matter shall be disclosed;
ii) The Board of Directors, at least contains: 637-679
• duties and responsibilities of each member of the Board of Directors; 641-646
• Information regarding the duties and responsibilities of each member of the Board of Directors is
described and can be presented in tabular form.
• a statement that the Board of Directors has guidelines or charter for the Board of Directors; 637
• kebijakan dan pelaksanaan frekuensi rapat Direksi, rapat Direksi bersama Dewan Komisaris, dan tingkat
652-666
kehadiran anggota Direksi dalam rapat tersebut termasuk kehadiran dalam RUPS;
• Informasi tingkat kehadiran anggota Direksi dalam rapat Direksi, rapat Direksi bersama Dewan Komisaris,
atau RUPS dapat disajikan dalam bentuk tabel.
• training and/or competency development of members of the Board of Directors: 666-677
» policies for training and/or improving the competence of members of the Board of Directors, including
666
an orientation program for newly appointed members of the Board of Directors (if any); and
» training and/or competency improvement attended by members of the Board of Directors in the
666-677
fiscal year (if any);
• the Board of Directors’ assessment of the performance of the committees that support the
679
implementation of the Board of Directors’ duties for the fiscal year shall at least contain:
» performance appraisal procedures; and 679
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» the criteria used are performance achievements during the fiscal year, are competence and
679
attendance at meetings; and
• in the event that the Issuer or Public Company does not have a committee that supports the
√
implementation of the duties of the Board of Directors, this matter shall be disclosed.
iii) The Board of Commissioners, at least contains: 680-723
• duties and responsibilities of the Board of Commissioners; 685-687
• ) a statement that the Board of Commissioners has guidelines or charter for the Board of Commissioners; 680
• policies 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 690-707
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.
• training and/or competency improvement of members of the Board of Commissioners: 708-712
» policy on competency training and/or development of members of the Board of Commissioners,
including orientation programs for newly appointed members of the Board of Commissioners (if 708
any); and
» competency training and/or development attended by members of the Board of Commissioners in
708-712
the fiscal year (if any);
• performance appraisal of the Board of Directors and the Board of Commissioners as well as each member
717-721
of the Board of Directors and the Board of Commissioners, at least containing:
» procedures for implementing performance appraisals; 717; 719
» criteria used are performance achievements during the fiscal year, competency and attendance at
717; 720
meetings; and
» party conducting the assessment; and 717; 719
• Board of Commissioners’ assessment of the performance of the Committees that support the
722-723
implementation of the duties of the Board of Commissioners in the fiscal year includes:
» performance appraisal procedures; and 723
» the criteria used are performance achievements during the fiscal year, competency and attendance
723
at meetings;
iv) The nomination and remuneration of the Board of Directors and the Board of Commissioners shall at least
727-737
contain:
• nomination procedure, including a brief description of the policies and process for nomination of
727-728
members of the Board of Directors and/or members of the Board of Commissioners; and
• procedures and implementation of remuneration for the Board of Directors and the Board of
728
Commissioners, among others:
» procedures for determining remuneration for the Board of Directors and the Board of
729; 733
Commissioners;
» the remuneration structure of the Board of Directors and the Board of Commissioners such as 729-731;
salary, allowances, tantiem/bonus and others; and 734-735
» the amount of remuneration for each member of the Board of Directors and member of the Board 732-733;
of Commissioners; Disclosure of information can be presented in tabular form. 736-737
v) The sharia supervisory board, for Issuers or Public Companies that carry out business activities based on
N/A
sharia principles as stated in the articles of association, shall at least contain:
• name;
• legal basis for the appointment of the sharia supervisory board;
• period of assignment of the sharia supervisory board;
• duties and responsibilities of the sharia supervisory board; and
• frequency and method of providing advice and suggestions as well as supervising the fulfillment of sharia
principles in the capital market to Issuers or Public Companies;
752-767; 115; 114;
vi) The audit committee, at least contains:
117
752-767; 115; 114;
• name and position in committee membership;
117
752-767; 115; 114;
• age
117
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752-767; 115; 114;
• nationality;
117
752-767; 115; 114;
• educational history;
117
752-767; 115; 114;
• position history, including information on:
117
» legal basis for appointment as committee member; √
» concurrent positions, either as a member of the Board of Commissioners, member of the Board of
√
Directors, and/or member of the committee as well as other positions (if any); and
» work experience and period of time both inside and outside the Issuer or Public Company; √
• work experience and period of time both inside and outside the Issuer or Public Company; 755-756
• statement of independence of the audit committee; 758
• training and/or competency improvement that have been followed in the fiscal year (if any); 758-759; 709-711
• policies and implementation of the frequency of audit committee meetings and the level of attendance of
760-764
audit committee members in those meetings; and
• the implementation of the audit committee’s activities for the fiscal year in accordance with the guidelines
765-767
or charter of the audit committee;
vii) the implementation of the audit committee’s activities for the fiscal year in accordance with the guidelines
768-787
or charter of the audit committee;
• name and position in committee membership; 771-772; 106-117
• age; 771-772; 106-117
• nationality; 771-772; 106-117
• educational history; 771-772; 106-117
• position history, including information on: 771-772; 106-117
» legal basis for appointment as committee member; √
» 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
» work experience and period of time both inside and outside the Issuer or Public Company; √
• period and term of office of the committee members; 771-772
• statement of committee independence; 774-775
• training and/or competency improvement that have been followed in the fiscal year (if any); 775-777; 709-712
• description of duties and responsibilities; 777-779
• a statement that it has a guideline or charter; 779
• policies and implementation of the frequency of meetings and the level of attendance of members at the
779-786
meeting;
• brief description of the implementation of activities in the fiscal year; and 786-787
• 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:
» reasons for not forming the committee; and
» the party carrying out the nomination and remuneration function;
787-798;
798-815
822; 823-824; 824-
viii) other committees owned by Issuers or Public Companies in order to support the functions and duties 826; 826-830;
of the Board of Directors (if any) and/or committees that support the functions and duties of the Board of 831-832;
Commissioners, at least containing: 832-834;
834-836;
836-838;
839-841;
841-842
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789-790;
108; 111; 113; 116
800-805;
106-107; 109; 110;
112
• other committees owned by Issuers or Public Companies in order to support the functions and duties of
822; 823-824; 824-
the Board of Directors (if any) and/or committees that support the functions and duties of the Board of
826; 826-830;
Commissioners, at least containing: 831-832;
832-834;
834-836;
836-838;
839-841;
841-842
789-790;
108; 111; 113; 116
800-805;
106-107; 109; 110;
112
822; 823-824; 824-
• age;
826; 826-830;
831-832;
832-834;
834-836;
836-838;
839-841;
841-842
789-790;
108; 111; 113; 116
800-805;
106-107; 109; 110;
112
822; 823-824; 824-
• nationality;
826; 826-830;
831-832;
832-834;
834-836;
836-838;
839-841;
841-842
789-790;
108; 111; 113; 116
800-805;
106-107; 109; 110;
112
822; 823-824; 824-
• educational history;
826; 826-830;
831-832;
832-834;
834-836;
836-838;
839-841;
841-842
789-790;
108; 111; 113; 116
800-805;
106-107; 109; 110;
112
• position history, including information on: 822; 823-824; 824-
826; 826-830;
831-832;
832-834;
834-836;
836-838;
839-841;
841-842
» legal basis for appointment as committee member; √
» 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
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» work experience and period of time both inside and outside the Issuer or Public Company; √
789-790;
108; 111; 113; 116
800-805;
106-107; 109; 110;
112
822; 823-824; 824-
• period and term of office of the committee members;
826; 826-830;
831-832;
832-834;
834-836;
836-838;
839-841;
841-842
791-792;
806
822; 823-824; 824-
826; 826-830;
• statement of committee independence; 831-832;
832-834;
834-836;
836-838;
839-841;
841-842
792-793;
709-711;
806-809;
709; 710; 711; 712
822; 823-824; 824-
• training and/or competency improvement that have been followed in the fiscal year (if any); and 826; 826-830;
831-832;
832-834;
834-836;
836-838;
839-841;
841-842
794-795;
810
822; 823-824; 824-
826; 826-830;
• description of duties and responsibilities; 831-832;
832-834;
834-836;
836-838;
839-841;
841-842
795;
810
822; 823-824; 824-
826; 826-830;
• a statement that the committee has had guidelines or charters; 831-832;
832-834;
834-836;
836-838;
839-841;
841-842
795-797;
810-813
822; 823-824; 824-
• policies and implementation of the frequency of committee meetings and the level of attendance of 826; 826-830;
831-832;
committee members at the meeting; and
832-834;
834-836;
836-838;
839-841;
841-842
1428 Menduniakan Bisnis Indonesia
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DESCRIPTION PAGE
798;
814-815
822; 823-824; 824-
826; 826-830;
• a brief description of the committee’s activities for the fiscal year; 831-832;
832-834;
834-836;
836-838;
839-841;
841-842
ix) Corporate secretary, at least contains: 816-821
• name; 818
• domicile; 818
• position history, including: 818
» legal basis for appointment as company secretary; and √
» work experience and period of time both inside and outside the Issuer or Public Company; √
• educational history; 818
• training and/or competency improvement followed during the fiscal year; and 818-819
• a brief description of the implementation of the duties of the corporate secretary for the fiscal year; 819-820
x) Internal audit unit, at least contains: 842-854
• name of the head of the internal audit unit; 843
• position history, including: 843
» legal basis for the appointment as head of the internal audit unit; and √
» work experience and period of time both inside and outside the Issuer or Public Company; √
• qualification or certification as an internal audit profession (if any); 843
• training and/or competency improvement to be followed during the fiscal year; 843-844
• structure and position of the internal audit unit; 844
• description of duties and responsibilities; 845
• ) a statement that the internal audit unit has had guidelines or charters; and 847
• ) a brief description of the implementation of the internal audit unit’s duties for the fiscal year including
the policy and implementation of the frequency of meetings with the Board of Directors, Board of 845
Commissioners, and/or audit committee;
xi) a description of the internal control system implemented by the Issuer or Public Company, at least
868-872
containing:
• financial and operational control, as well as compliance with other laws and regulations; 868
• review of the effectiveness of the internal control system; and 872
• statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal
872
control system;
xii) statement of the Board of Directors and/or Board of Commissioners on the adequacy of the internal
873-897
control system;
• general description of the risk management system of the Issuer or Public Company; 873
• types of risks and how to manage them; 881
• review of the effectiveness of the Issuer’s or Public Company’s risk management system; and 881
• statement of the Board of Directors and/or the Board of Commissioners or the audit committee on the
897
adequacy of the risk management system;
xiii) legal cases that have a material impact faced by Issuers or Public Companies, subsidiaries, members of
898-902
the Board of Directors and members of the Board of Commissioners (if any), at least contain:
• subject matter/claim; 898-902
• status of settlement of cases/claims; and 898-901
• effect on the condition of the Issuer or Public Company; 901
xiv) information on administrative 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 903
and other authorities for the fiscal year (if any);
xv) information regarding the code of ethics of the Issuer or Public Company includes: 904-905
• main points of the code of ethics; 904
• form of socialization of the code of ethics and its enforcement efforts; and 904-905
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1429
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Performa Laporan Profil Analisa dan Pembahasan Fungsi
2023 Manajemen Perusahaan Manajemen atas Kinerja Bank Penunjang Bisnis
DESCRIPTION PAGE
• a statement that the code of ethics applies to members of the Board of Directors, members of the Board
904
of Commissioners, and employees of Issuers or Public Companies;
xvi) a brief description of the policy of providing long-term performance-based compensation to management
and/or employees owned by the Issuer or Public Company (if any), including the management stock 906-908
ownership program (MSOP) and/or program employee stock ownership (ESOP);
In terms of providing compensation in the form of a management stock ownership program (MSOP) and/
√
or an employee stock ownership program (ESOP), the information disclosed must at least contain:
• number of shares and/or options; √
• implementation period; √
• requirements for eligible employees and/or management; and √
• exercise price or determination of exercise price; √
xvii) a brief description of the information disclosure policy regarding: 956-961
• share ownership of members of the Board of Directors 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
• implementation of the policy; √
xviii) a description of the whistleblowing system at the Issuer or Public Company, at least containing: 963-965
• method of submitting a violation report; 963
• protection for whistleblowers; 964
• complaint handling;
• party managing the complaint; and 963
• result of complaint handling, at least: 965
» number of complaints received and processed in the fiscal year; and 965
» follow-up on complaints; 965
In the event that the Issuer or Public Company does not have a whistleblowing system, this matter is
disclosed.
xix) a description of the anti-corruption policy of the Issuer or Public Company, at least containing: 966
• programs and procedures implemented in overcoming corrupt practices, kickbacks, fraud, bribery and/or
966
gratification in Issuers or Public Companies; and
• anti-corruption training/socialization to employees of Issuers or Public Companies; 966
In the event that the Issuer or Public Company does not have an anti-corruption policy, the reasons for not
having the said policy are explained.
xx) implementation of the Public Company governance guidelines for Issuers issuing equity securities or
1.002-1.009
Public Companies, including:
• a statement regarding the recommendations that have been implemented; and/or √
• explanation of recommendations that have not been implemented, along with reasons and alternative
√
implementations (if any).
Disclosure of information can be presented in tabular form.
h. Social and Environmental Responsibility of Issuers or Public Companies
i) The information disclosed in the social and environmental responsibility section is a Sustainability Report
as referred to in the Financial Services Authority Regulation Number 51/POJK.03/2017 concerning the
√
Implementation of Sustainable Finance for Financial Services Institutions, Issuers, and Public Companies,
at at least includes:
• explanation of the sustainability strategy; √
• overview of sustainability aspects (economic, social, and environmental); √
• brief profile of the Issuer or Public Company; √
• explanation of the Board of Directors; √
• sustainability governance; √
• sustainability performance; √
• written verification from an independent party, if any; √
• feedback sheet for readers, if any; and √
• the response of the Issuer or Public Company to the previous year’s report feedback; √
ii) The Sustainability Report as referred to in number 1) must be prepared in accordance with the Technical
Guidelines for the Preparation of a Sustainability Report for Issuers and Public Companies as contained in √
Appendix II which is an integral part of this Financial Services Authority Circular Letter;
1430 Menduniakan Bisnis Indonesia
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DESCRIPTION PAGE
iii) information on the Sustainability Report in number 1) can:
• disclosed in other relevant sections outside the social and environmental responsibility section, such as
the Directors’ explanation regarding the Sustainability Report disclosed in the section related to the √
Directors’ Report; and/or
• refers to other sections outside the social and environmental responsibility section by still referring to the
Technical Guidelines for the Preparation of Sustainability Reports for Issuers and Public Companies as
√
listed in Appendix II which is an integral part of this Financial Services Authority Circular Letter, such as
the profile of the Issuer or Public Company;
iv) The Sustainability Report as referred to in number 1) is an inseparable part of the Annual Report but can be
√
presented separately from the Annual Report;
v) In the event that the Sustainability Report is presented separately from the Annual Report, the information
√
disclosed in the Sustainability Report must:
• contains all the information as referred to in number 1); and √
• prepared in accordance with the Technical Guidelines for the Preparation of a Sustainability Report for
Issuers and Public Companies as listed in Appendix II which is an integral part of this Financial Services √
Authority Circular Letter;
vi) In the event that the Sustainability Report is presented separately from the Annual Report, then the
social and environmental responsibility section contains information that information on social and
√
environmental responsibility has been disclosed in the Sustainability Report which is presented separately
from the Annual Report; and
vii) Submission of the Sustainability Report which is presented separately from the Annual Report must be
√
submitted together with the Annual Report.
i. Audited Annual Financial Report
The annual financial reports contained in the Annual Report are prepared in accordance with financial
accounting standards in Indonesia and have been audited by a public accountant registered with the Financial
Services Authority. The said annual financial report contains a statement regarding the accountability for
financial statements as regulated in the Financial Services Authority Regulation regarding the Board of
Directors’ responsibility for financial reports or the laws and regulations in the capital market sector which
regulates the periodic reports of securities companies in the event that the Issuer is a securities company.
j. Statement Letters of Members of the Board of Directors and Members of the Board of Commissioners
regarding Responsibilities for the Annual Report Statements of members of the Board of Directors and
members of the Board of Commissioners regarding the responsibilities of the Annual Report are prepared
68-69
in accordance with the format of Statement Letters of Members of the Board of Directors and Members of
the Board of Commissioners regarding Responsibilities for the Annual Report as contained in the Appendix I
which is an integral part of this Financial Services Authority Circular Letter.
Laporan Tahunan 2023 > PT Bank Negara Indonesia (Persero) Tbk 1431
Page 845
Annual Report 2023
From Local
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Grha BNI
Jl. Jenderal Sudirman Kav. 1
Jakarta 10220, Indonesia
Online
Email: bnicall@bni.co.id
Website: bni.co.id
Telepon & Faks
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Telepon: 021 - 2511 946, 572 8387 @BNI46
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Financial Services Authority
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Minister of State-Owned Enterprises Regulation No. of Electronic General Meetings of Shareholders of Public
p.7
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Minister of State-Owned Enterprises Regulation
p.7 ×2
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Minister of State-Owned Enterprises Regulation No. Commercial Banks
p.7
unresolved
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Minister of State-Owned Enterprises
p.7 ×3
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Minister of State-Owned Enterprises Governance
p.7
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Ministry of SOEs.
p.14
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Bank Indonesia
p.14 ×7
unresolved
org
Bank Buku IV
p.15
unresolved
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Bank Secrets
p.16
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Rintis & Rekan
p.19 ×9
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Minister of BUMN. Potential
p.21
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org
Bank Externalization
p.24
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org
Ministry of Law and Human Rights Legal
p.26
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PT Kustodian Sentral Efek Indonesia
p.28 ×2
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org
PT Kustodian Sentral Efek Indonesia Board
p.28
unresolved
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p.28
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expressly stated otherwise.The Company shares consist
p.28
unresolved
—
Republic
p.28
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org
Annual Report 2023 > PT Bank Negara Indonesia (Persero) Tbk
p.28
unresolved
org
Minister of SOEs Regulation
p.30 ×2
unresolved
org
Ministry of BUMN
p.33 ×2
unresolved
org
Sentral Efek Indonesia
p.33
unresolved
org
PT Kustodian Sentral Implementation
p.34
unresolved
org
PT Datindo Entrycom
p.35 ×2
unresolved
person
Ashoya Ratam
p.35 ×2
unresolved
org
Indonesia Stock Exchange
p.37 ×2
unresolved
org
Bank Negara Agenda VIII Indonesia (Persero) Tbk
p.38 ×2
unresolved
—
Putrama W. Setyawan
p.39 ×2
unresolved
org
PT Kustodian Sentral Efek GMS Indonesia
p.41
unresolved
org
Negara Indonesia (Persero) Tbk
p.41
unresolved
org
Ministry of Law and Human Rights
p.43
unresolved
—
Follow Up
p.45 ×2
unresolved
org
PT Bank Mayora. Voting Result Agree
p.46
unresolved
org
PT Bank Mayora.
p.46 ×3
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Minister of SOEs Regulation No. PER
p.47 ×8
unresolved
—
Ratih Nurdiati
· Commissioner
p.48
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Muhammad lqbal
p.48
unresolved
—
Silvano Winston Rumantir
p.48 ×2
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Bank BNI's
p.50
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· President Director
p.52 ×7
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Annual GMS
· President Director
p.52 ×2
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Enterprise
· Director
p.56
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Served
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p.118 ×2
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Vice
· Wakil Komisaris Utama
p.555 ×4
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CEO
· President Director
p.555 ×2
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Managing
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p.555 ×4
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Komitmen Tbk
p.556 ×6
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PT BNI Modal Ventura
p.562 ×2
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Aulia Taufani
p.562
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Pengganti Sutjipto
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Sutjipto
p.562
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Menteri Hukum dan Hak
p.562
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Ministry of Laws and Human Asasi Manusia Republik Indonesia
p.562
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Bank Syariah
p.562
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Milik Negara
p.748
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Menteri Negara BUMN
p.748 ×2
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Notary Fathiah Helmi
p.749 ×6
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Kementerian
p.749
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Bank Indonesia Efek-efek
p.763
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