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Annual Report 2025 PT Bank UOB Indonesia Building the Future of ASEAN
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About This Report Since its establishment in 1956, PT Bank UOB Indonesia (UOB Indonesia or the Bank) has remained committed to creating lasting value for its customers, employees, and the wider community. The Bank continues to focus on delivering excellence in its products and services while contributing to business development, economic progress, and sustainable returns for its stakeholders. This report is prepared in accordance with the requirements of the Financial Services Authority (OJK) and is aligned with the reporting practices adopted across the UOB Group. This report, along with further information on UOB Indonesia, is available at www.uob.co.id. Please scan the QR code to access the related information: https://www.uob.co.id/about-us/investor-relations/laporan-keuangan/annual-report.page
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The cover for this year’s Annual Report features an image from “UNITY”, a six-
minute projection mapping show on UOB Plaza 1 in Singapore. To mark UOB’s
90th anniversary and Singapore’s 60th National Day in August, a series of
projections were developed and created by local talents to celebrate Singapore’s
journey, UOB’s legacy and the spirit of innovation and resilience that binds us.
The projections also spotlight works by talented Singapore artists – winners of
Southeast Asia's longest running art competition, the UOB Painting of the Year.
The projection show earned three Guinness World Records titles:
• Largest Light Output in a Projected Image
• Longest Architectural Projection-Mapped Display (Temporary)
• Highest Projection Image on a Building.
Like light dancing across the skyline, the projection mapping show is a symbol
of hope, creativity and progress. It reminds us that every bright idea begins with
a spark and, when nurtured, can illuminate entire horizons. As UOB celebrates
90 years of steadfast growth, we remain guided by our purpose of building the
future of ASEAN. Anchored by resilience and inspired by innovation, we look
ahead to a future where ideas flourish, communities thrive and opportunities
abound across the region.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 01
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Table of Contents
About this Report Five-Year Financial Summary of United
60
Overseas Bank Limited
01 Theme
61 Structure and Composition of Shareholders
63 Company Group Structure
Highlights 64 Share Listing Chronology
07 Key Financial Graphics 65 Bond Listing Chronology
09 Five-Year Financial Summary 66 Supporting Institutions and/or Professions
13 2025 Event Highlights 66 Public Accountant and Public Accounting Firm
66 Information on The Company Website
67 Awards and Certifications
Management Report 68 Operational Area and Market Served
24 Board of Commissioners Report
27 Board of Directors Report
Management Discussion and Analysis
78 Macroeconomic Review
Company Profile 81 Business Overview
36 Corporate Identity 81 Consumer Banking
38 UOB Indonesia in Brief 92 Wholesale Banking
40 Milestones 97 Global Markets
Vision, Mission, Sustainability Objective and 99 Customers
42
Values
101 Human Resources
43 Business Activities
108 Information Technology and Operations
46 Organisational Structure
111 Financial Review
48 Profile of the Board of Commissioners
Information on Changes to the Members of the
51
Board of Commissioners
52 Profile of the Directors Good Corporate Governance
Information on Changes to the Members of the 128 Corporate Governance Implementation
57
Directors 129 Corporate Governance Self-Assessment
57 Employee Demography 130 Shareholders Aspects
United Overseas Bank Limited as a Controlling 131 Corporate Governance Structure
58
Shareholder
131 General Meeting of Shareholders
59 Where We Operate
137 Board of Commissioners
144 Board of Directors
02 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Completeness ond Implementation of 221 Internal Communications
156
Committees’ Duties
222 Corporate Social Responsibility
197 Corporate Secretary
223 Customer Protection
198 Corporate Communications
224 Risk Management
The Implementation of Compliance, Internal
200 265 Risk Exposure Table
Audit, and External Audit Functions
The Implementation of Risk Management
204
Including Internal Control System
204 Lending to Related Party and Large Exposure Sustainability Report
Reporting Integrity and Information Technology 306 About This Sustainability Report
205
Systems 307 Sustainability Highlights
206 Bank’s Strategic Plan 309 Our Approach
Share Ownership and Financial and Family 322 Drive Growth Sustainably
Relationships of Members of the Board of
Commissioners and Board of Directors With 327 Keep Customers at Centre
207
Fellow Members of the Board of Commissioners, 336 Develop Professionals of Principle
Board of Directors and/or the Controlling
Shareholders of the Bank 343 Uphold Corporate Responsibility
209 Disclosure of Remuneration Policy 358 Index and Feedback Form
Remuneration Package/Policy and Other 363 Appendix
211 Benefits for Board of Commissioners and Board
of Directors
214 Anti-Fraud, Anti Bribery and Anti Corruption
Statement of The Members of Board of
Number of Internal Fraud Cases and Bank’s Commissioners and Directors Regarding
215 367
Efforts to Settle The Cases Responsibility for 2025 Annual Report of
PT Bank UOB Indonesia
Legal Cases Faced by the Board of
215
Commissioners and Board of Directors 368 Financial Report
216 Administrative Penalties
216 Transactions Involving Conflict of Interest
216 Transactions with Related Parties
217 Bank’s Shares and Bond Buybacks
217 Donation for Social and Political Activities
218 Code of Conduct
219 Whistleblowing
Implementation of Prevention of Corruption,
220
Kickbacks, Fraud, Bribery and/or Gratification
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 03
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Highlights
07 Key Financial Graphics
09 Five-Year Financial Summary
13 2025 Event Highlights
04 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Building the
Future of ASEAN
Across ASEAN, for communities and businesses
operating within the region and those connected
beyond it.
Our Purpose Statement reaffirms UOB’s commitment
to doing what is right for our stakeholders, including
customers, colleagues, and the wider community.
It reflects our long-term strategic direction,
underscoring the Bank’s dedication to strengthening
investment in the region to unlock opportunities
for people and enterprises throughout ASEAN. The
statement also reinforces UOB’s role in facilitating
economic flows within and with the ASEAN region,
supporting intergenerational business growth.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 05
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Highlights
2025 UOB Indonesia Financial Highlights
Net Profit Gross Customer Loans Net Non-Performing
IDR1,529 IDR111,782
Loans Ratio
billion billion 1.02%
276.60% 11.32% 0.09% pt
Gross Non-Performing Operating Profit Customer Deposits
IDR1,888 IDR133,313
Loans Ratio
1.80% billion billion
0.25% pt
210.53% 14.03%
Total Assets Net Stable Funding Ratio Non-Performing Loans
IDR170,499 121.05% IDR2,012
billion 5.82% pt billion
9.19% 2.09%
06 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Key Financial Graphics
Loans – net Customer Deposits Total Assets
(in Billion Rupiah) (in Billion Rupiah) (in Billion Rupiah)
71,198 81,298 79,912 96,452 107,957 100,034 113,917 119,283 116,912 133,313 121,395 138,276 162,546 156,142 170,499
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Total Equity Net Interest Income Income for the Year
(in Billion Rupiah) (in Billion Rupiah) (in Billion Rupiah)
14,678 15,361 17,601 17,826 20,124 4,433 5,140 5,357 5,844 6,013 655 951 675 406 1,529
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 07
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Highlights
Loan to Deposit Ratio (LDR) Capital Adequacy Ratio (CAR) Return on Assets (ROA)
(in Percentage) (in Percentage) (in Percentage)
74.78 73.18 69.92 85.89 83.85 17.98 16.57 18.32 16.51 19.15 0.71 0.84 0.61 0.35 1.17
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
Return on Equity (ROE) Net Interest Margin (NIM) Non-Performing Loans (NPL) –
(in Percentage) (in Percentage) gross
(in Percentage)
4.68 6.70 4.44 2.55 8.67 3.81 3.98 3.85 3.92 3.81 3.51 2.98 2.58 2.05 1.80
2021 2022 2023 2024 2025 2021 2022 2023 2024 2025 2021 2022 2023 2024 2025
08 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Five-Year Financial Summary
Statement of Financial Position
(in Billion Rupiah)
as of 31 December
Description
2021 2022 2023 2024 2025
Assets
Cash 632 717 604 682 643
Current accounts with Bank Indonesia 4,315 8,870 9,901 5,799 7,116
Current accounts with other banks - net 1,879 1,094 982 822 1,000
Placements with Bank Indonesia and other banks - net 2,995 5,856 2,136 3,657 408
Trading securities and financial investments - net 18,054 28,547 35,795 34,760 41,027
Derivative receivables 727 1,321 841 2,062 1,605
Loans - net 71,198 81,298 79,912 96,452 107,957
Receivables on securities purchased with agreements to
15,540 2,870 22,678 1,653 1,704
resell
Acceptance receivables - net 2,753 3,683 2,499 2,418 2,590
Deferred tax assets - net 553 747 734 642 100
Fixed assets and right-of-use assets - Book value 1,233 1,408 2,685 2,940 2,537
Intangible assets - net - - 1,130 1,097 1,065
Other assets - net 1,516 1,865 2,649 3,158 2,747
Total Assets 121,395 138,276 162,546 156,142 170,499
Liabilities and Equity
Current liabilities 176 193 475 504 441
Demand deposits 21,583 24,166 23,702 32,135 39,079
Saving deposits 31,727 38,648 37,486 35,076 40,600
Time deposits 46,724 51,103 58,095 49,701 53,634
Customer deposits 100,034 113,917 119,283 116,912 133,313
Deposits from other banks 74 206 1,399 4,440 3,795
Interest payables 126 132 199 196 189
Tax payables 241 196 171 105 141
Derivative payables 725 1,401 1,223 2,226 1,462
Liabilities on securities sold under repurchase
13 - 13,296 5,576 3,525
agreements
Acceptance payables 2,311 3,252 2,412 2,307 2,005
Liabilities for employee’s benefits 279 258 344 439 359
Debt securities issued - net 1,498 1,596 1,443 1,042 945
Other liabilities 1,240 1,764 4,700 4,569 4,200
Total Liabilities 106,717 122,915 144,945 138,316 150,375
Total Equity 14,678 15,361 17,601 17,826 20,124
Total Liabilities and Equity 121,395 138,276 162,546 156,142 170,499
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 09
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Highlights
Statement of Profit or Loss and Other Comprehensive Income
(in Billion Rupiah)
for the years ended 31 December
Description
2021 2022 2023 2024 2025
Interest income 6,941 7,571 9,945 11,496 11,367
Interest expense (2,508) (2,431) (4,588) (5,652) (5,354)
Interest income - net 4,433 5,140 5,357 5,844 6,013
Total other operating income - net 1,339 1,396 1,374 1,653 1,868
Total provision for impairment losses (1,478) (1,599) (797) (1,077) (768)
Total other operating expenses (3,464) (3,801) (5,017) (5,812) (5,225)
Operating income 830 1,136 917 608 1,888
Total non-operating income/(expense) 19 12 (5) (43) 70
Income before tax expense 849 1,148 912 565 1,958
Tax expense (194) (197) (237) (159) (429)
Income for the year 655 951 675 406 1,529
Other comprehensive (expense)/ income for the
(113) (268) 65 (181) 768
year - net of tax
Total comprehensive income for the year 542 683 740 225 2,297
Net profit attributable to:
Owner’s equity 655 951 675 406 1,529
Total comprehensive income for the year attributable to:
Owner’s equity 542 683 740 225 2,297
Basic earnings per share
59 85 60 33 125
(in Rupiah, full amount)
Statement of Cash Flow
(in Billion Rupiah)
for the years ended 31 December
Description
2021 2022 2023 2024 2025
Cash and cash equivalents at beginning of year 13,308 9,826 16,543 13,946 15,464
Net cash (used in)/ provided by operating activities (1,044) 18,585 (730) (1,718) 2,649
Net cash provided by/(used in) investing activities 704 (12,223) (3,121) 3,640 (3,932)
Net cash (used in)/provided by financing activities (3,164) 29 1,285 (511) (192)
Net effect on exchange rate on cash and cash
22 326 (31) 107 121
equivalents
Cash and cash equivalents at the end of year 9,826 16,543 13,946 15,464 14,110
10 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Financial Ratios
(in percentage, unless stated otherwise)
as of 31 December
Description
2021 2022 2023 2024 2025
Capital
Capital Adequacy Ratio (CAR) 17.98 16.57 18.32 16.51 19.15
Tier 1 ratio 15.88 14.74 16.73 15.11 17.78
Tier 2 ratio 2.10 1.83 1.58 1.41 1.37
Gross fixed assets to capital 19.88 20.42 28.55 32.38 28.28
Assets Quality
Non-performing earning assets to
1.28 1.01 0.73 0.64 0.64
total earning assets
Non-performing loans (NPL) – gross 3.51 2.98 2.58 2.05 1.80
Non-performing loans (NPL) – net 2.22 1.73 1.39 1.11 1.02
Earnings
Return on assets (ROA) 0.71 0.84 0.61 0.35 1.17
Return on equity (ROE) 4.68 6.70 4.44 2.55 8.67
Net interest margin (NIM) 3.81 3.98 3.85 3.92 3.81
Operating expense to operating
90.19 87.74 92.31 95.64 86.39
income (BOPO)
Liquidity
Loan to deposit ratio (LDR) 74.78 73.18 69.92 85.89 83.85
Low-cost funding ratio (CASA) 53.29 55.14 51.30 57.49 59.77
Compliance
Violation of Legal Lending Limit (LLL) 0.00 0.00 0.00 0.00 0.00
Lending in excess of the Legal Lending
0.00 0.00 0.00 0.00 0.00
Limit (LLL)
Minimum statutory reserves (GWM):
Rupiah
- daily 3.92 9.47 9.42 7.52 9.07
- average 4.24 10.57 10.34 9.11 10.06
Minimum statutory reserves (GWM):
Foreign currencies
- daily 4.13 4.10 4.67 4.17 4.16
- average 4.12 4.12 4.22 4.14 4.12
Net open positions (NOP) aggregate 0.97 1.52 4.16 5.36 3.95
Other
Liabilities to equity ratio 727.05 800.18 823.50 775.92 747.24
Liabilities to assets ratio 87.91 88.89 89.17 88.58 88.20
Total issued and fully paid shares
11,186,644,888 11,186,644,888 12,227,591,633 12,227,591,633 12,227,591,633
capital (in IDR, full amount)
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 11
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Highlights
Highlights of Shares in The Last Two Years
During the period from 2024 to 2025, UOB Indonesia had no shares listed or traded on the Indonesia Stock Exchange
or on any other stock exchange. Accordingly, the Bank does not disclose share-related information in this report.
Information on Corporate Action in The Last Two Years
Throughout 2025 and 2024, the Bank did not undertake any corporate actions that altered its share capital structure.
In 2024, the Bank issued Senior Debt Shelf Offering IV Phase I 2024 of IDR100 billion and Subordinated Debt Shelf
Offering IV Phase I 2024 of IDR100 billion through public offering.
Information on Company Ratings
No. Rating Agency Rating Rating Description Validity Period
1. Fitch Ratings Indonesia AAA(idn) Senior Debt 2026
2. Fitch Ratings Indonesia AA(idn) Subordinated Debt 2026
12 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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2025 Event Highlights
Cultivating a culture of care, growth, and trust
Throughout 2025, UOB Indonesia continuously build a culture of care, personal and professional growth, and trust.
With our values as a foundation, UOB Indonesia celebrates diversity and appreciates all employees equally.
UOB Indonesia CEO Awards 2025
UOB Indonesia granted the highest achievement CEO Awards, as a
form of appreciation for the performance of colleagues who have
contributed to the Bank’s achievements to Samuel Alexander Surjana,
Business Banking Credit Portfolio and Policy Head. The award was
given by Mr Wee Ee Cheong, Deputy Chairman and Chief Executive
Officer, UOB, Mr Hendra Gunawan, President Director, UOB Indonesia,
and Mrs Cristina Teh Tan, Consumer Banking Director, UOB Indonesia.
21 February 2025 - Jakarta
UOB Indonesia also held the Start of the Year (SOTY), themed
‘Supercharged Growth.’ The SOTY event series comprise of SOTY
Workshop, Service Convention, Sales Convention, and Sales and
Service Award.
Celebrating ‘Inspiring Ramadan 2025’ with UOB Indonesia
colleagues
UOB Indonesia held ‘Inspiring Ramadan 2025’ series throughout March
and April to welcome Eid-al Fitr. The series included the distribution
of takjil for colleagues, donation to Rumah Piantu Muslimin, Ramadan
study sessions, mudik for employees, and a Halal Bihalal event.
March-April 2025 – Jakarta
Instilling a sustainable lifestyle for the younger generation
through Kids@Work
As part of UOB Indonesia’s efforts in educating the future generation,
60 children of employees participated in a workshop to create a
sustainable pouch from recycled materials.
7 July 2025 - Jakarta
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 13
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Highlights
Christmas Celebration at UOB Indonesia
UOB Indonesia colleagues concluded the year with a series of
Christmas events, including employee fundraising for Panti Asuhan
Putera Maranatha in Bandung and a joint Christmas celebration.
December 2025 - Jakarta
Providing a personalised experience for every customer needs
Customers are the core of our services. UOB Indonesia continues to strengthen our beyond banking services through
solutions tailored to customers’ financial needs, lifestyle, and long-term goals. Through strategic partnerships, digital
innovations, and a variety of lifestyle-based privileges, we deliver a personalised service experience for all customers.
Media Gathering: Financial Strategy Amid Economic
Challenges
UOB Indonesia garnered local media for a session titled ‘Financial
Strategy Amid Economic Challenges.’ The event featured Deposit
and Wealth Management Head, UOB Indonesia, and Mr Samuel
Ray, Author and Financial Educator in Indonesia, reinforcing the
importance of mindful spending to prevent lifestyle inflation, the
urgency of financial planning and fostering long-term savings habits.
24 January 2025 – Jakarta
The Brand Livery of Garuda Indonesia UOB Card (GIUC)
UOB Indonesia and Garuda Indonesia launched a special design
on Boeing 737-800 NG themed ‘From Shop to Skies’ for Garuda
Indonesia UOB Card (GIUC). The launch is followed by the ‘Spend &
Fly’ programme, enabling faster GarudaMiles collection and exclusive
deals for the GIUC cardholders.
28 February 2025 – Jakarta
14 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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UOB Media Literacy Circle: Middle Class Strategy Amid
Lifestyle Expense and Market Turbulence
As part of the Bank’s consistent effort to raise awareness on financial
literacy, UOB Indonesia held Media Literacy Circle themed ‘Digital
Investment Strategies for The Middle Class Amid Rising Living
Costs and Market Volatility.’ The panel discussion invited Mr Enrico
Tanuwidjaja, ASEAN Economist, UOB, and UOB Indonesia, Deposit
and Wealth Management Head promoting ways to cultivate healthy
11 March 2025 – Jakarta financial discpline by saving money, reducing purchase impulses, and
building investment habits.
UOB Media Editors Circle: How Tech Innovations
Transform Financial Services
UOB Indonesia held the Media Editors Circle themed ‘How Tech
Innovations Transform Financial Services.’ The event featured Mr Sonny
Hendra Sudaryana, Director of Digital Ecosystem Development from
the Ministry of Communications and Digital Affairs of the Republic
of Indonesia, Mr Nailul Huda, Director Digital Economy, CELIOS, and
Mr Glenn Natamihardja, TMRW Head UOB Indonesia, discussing
17 April 2025 – Jakarta how financial institutions and regulators can collaborate to build an
inclusive and secure system amidst evolving financial behaviour.
Market Outlook 2025 - Policy Waves and Capital Flows:
Sailing Through Tides of Risk and Seas of Opportunity
UOB Indonesia hosted a Market Outlook 2025 event themed ‘Policy
Waves and Capital Flows: Sailing Through Tides of Risk and Seas
of Opportunity’ for Privilege Banking customers. The event featured
insights from Mr Enrico Tanuwidjaja, ASEAN Economist, UOB, and Mrs
Aviliani, Senior Economist, INDEF, on the current dynamics of global
economy. Mr Albert Z. Budiman, Chief Investment Officer, UOB Asset
24 April 2025 – Jakarta Management, also shared financial investment strategy on planning
for the future.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 15
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Highlights
UOB Indonesia received Best Data Analytics Technology
Implementation in Indonesia by The Asian Banker
UOB Indonesia was awarded ‘Best Data Analytics Technology
Implementation in Indonesia’ at The Asian Banker Indonesia
Excellence in Retail Finance and Financial Technology Awards 2025.
The accolade recognised the Bank’s successful implementation
of Enterprise Data Architecture and Governance (EDAG) platform,
improving customer experiences and driving impactful business
22 May 2025 – Jakarta outcomes through AI-driven analytics and insigths.
UOB Media Editors Circle: Navigating Regulation Shifts
and Market Uncertainties in Indonesia and ASEAN
As part of the Media Editors Circle series, UOB Indonesia held an
event titled ‘Navigating Regulation Shifts and Market Uncertainties in
Indonesia and ASEAN.’ The panel featured Mr Susiwijono Moegiarso,
Secretary of the Coordinating Ministry for Economic Affairs, Mrs Aviliani,
Deputy Chairperson for Macro-Micro Policy Analysis at KADIN, and Mr
Edwin Kadir, Head of Corporate Banking, UOB Indonesia, highlighting
22 July 2025 – Jakarta Indonesia’s strategic responses to international trade developments,
including the plan to impose U.S tariffs and rising tensions between
China and Western countries.
UOB Indonesia received the Digital Banking Awards 2025
UOB Indonesia attained an award for KBMI 3 category at the Digital
Banking Awards 2025, held by Intellectual Business Community in
collaboration with InvestorTrust. The award highlights the Bank’s
commitment in empowering successful digital transformation to
provide the best services for our customers.
9 September 2025 – Jakarta
16 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Mid-Year Market Outlook: Threading Clear Line in the
Midst of Tariff and Tension
UOB Indonesia Privilege Banking hosted Mid-Year Market Outlook
themed ‘Threading Clear Line in the Midst of Tariff and Tension.’ Mr
Emil Dardak, Vice Governor of East Java, delivered a keynote address
emphasising the importance of understanding global and domestic
economic dynamics to make informed investment decisions. The
exclusive event provided clients with insights and strategies for
18 September 2025 – Surabaya navigating economic uncertainty provided by Mr Enrico Tanuwidjaja,
ASEAN Economist, UOB, Mrs Aviliani, Senior Economist, INDEF, and
Mrs Emillya Soesanto, Wealth Advisory, Business Performance and
Training Head UOB Indonesia.
The Launch of PRUInfinity with Prudential Indonesia
UOB Indonesia partnered with Prudential Indonesia to launch
PRUInfinity, a traditional lifetime insurance solution designed
for legacy planning and long-term protection. PRUInfinity offers
increased coverage benefits and flexible premium payment,
providing customers with a more personalised choice in maintaining
a sustainable family finance.
29 September 2025 – Jakarta
UOB Media Editors Circle: How New Economic Policies
Affect Everyday Consumers
UOB Indonesia held the UOB Media Editors Circle themed ‘How New
Economic Policies Affect Everyday Consumers’ featuring insights from
Mr. Hendriyono Rachman, Head of the Financial Services Industry
Surveillance Division OJK, Ms. Pauline Suharno, Chairman of Astindo,
Mr. Ferry Malvinas, Partner from BCG, and Mr. Herman Soesetyo,
Cards and Payment Head UOB Indonesia for more than 25 local
2 December 2025 – Jakarta media outlets. The session shared findings from the UOB ASEAN
Consumer Sentiment Study (ACSS) 2025 (Indonesia), where middle-
class consumers are currently spending more wisely and remain
optimistic about the economy.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 17
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Highlights
Connecting businesses across ASEAN and beyond
With a strong network across ASEAN, UOB Indonesia is committed in helping businesses grow beyond borders. We
support customers through integrated financing solutions, foreign direct investment advisory, and a platform for next
generation business leaders. These initiatives reflect the Bank’s role as a long-term partner in driving sustainable
economic growth in the region.
Navigating the economic future of Indonesia and
Singapore
UOB Indonesia, in collaboration with Singapore Chambers of
Commerce Indonesia (SCCI), hosted a panel discussion titled
‘Navigating the Economic Future of Indonesia and Singapore.’ The
event explored how Indonesia and Singapore can navigate future
challenges and opportunities, focusing on sectors such as trade,
technology, and regional collaboration.
12 February 2025 – Jakarta
UOB Indonesia extended Supplier Financing facility for
LOTTE Mart and LOTTE Shopping Indonesia
Through the signing of an MoU with LOTTE Mart and LOTTE Shopping
Indonesia, UOB Indonesia launched an integrated supplier financing
solution through UOB Infinity and host-to-host (H2H) connectivity.
This solution supports more stable liquidity for approximately 1,400
suppliers in the LOTTE retail ecosystem.
18 February 2025 – Jakarta
Enhance DHE Policy: Investment Reforms for Stronger
Indonesia
To assist exporters in navigating Government Regulation No. 8 about
Export Proceeds (DHE), UOB Indonesia held a socialisation session
for 400 Wholesale Banking and Global Markets customers. The
socialisation featured insights on DHE delivered by Mr Reza Yamora
Siregar, Special Staff to the Coordinating Minister for Economic
Affairas; Mr Arief Rachman, Director of the Monetary Management
10July
7 2025
March - Jakarta
2025 - Jakarta Department, Bank Indonesia, and Mr Enrico Tanuwidjaja, ASEAN
Economist, UOB.
18 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 21
Green Club Loan Funding for Princeton Digital Group Data
Centre Campus
UOB Indonesia and Bank DBS Indonesia provided a Rp1.7 trillion
green club loan to Princeton Digital Group for the development of the
22MW JC2 data center. This financing facility adheres to the Green
Loan Principles and supports the growth of environmentally friendly
digital infrastructure.
13 March 2025
UOB Media Editors Circle – Driving a responsible growth
for palm oil industry
UOB Indonesia held the UOB Media Editors Circle themed ‘Driving
a Responsible Growth for Palm Oil Industry’. Attended by 13 local
media editors, the discussion offered perspectives in accelerating a
sustainable palm oil industry. The panelists consist of Mrs Fajarini
Puntodewi, Director General of National Export Development, Ministry
of Trade of the Republic of Indonesia, Mr Mukti Sardjono, Executive
22 April 2025 - Jakarta Director, Gabungan Asosiasi Pengusahan Kelapa Sawit Indonesia
(GAPKI), and Mr Ernest Tan, Head of Consumer Goods and Healthcare
– Sector Solutions Group, UOB.
Loan Facility for INA-DayOne Data Centre in Batam,
Indonesia
UOB Indonesia and Bank DBS Indonesia provided IDR6.7 trillion loan
for the construction of three new data centres at Nongsa Digital
Park developed by DayOne and Indonesia Investment Authority
(INA). The project strengthened Batam’s position as a digital hub
between Indonesia and Singapore, reflecting the Bank’s support for a
sustainable digital structure.
5 June 2026
The Launch of The Business Circle in Indonesia
UOB Indonesia launched The Business Circle, a programme designed
to support the successors of family businesses in expanding their
knowledge, discovering new opportunities, and growing their
professional networks. The programme offers a curated mix of
discussion forums, market visits, and knowledge-sharing sessions
about succession planning, AI and digital transformation, and
sustainability.
24 July 2025 – Jakarta
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 19
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Highlights
Forging a sustainable future for across ASEAN
Sustainability continues to guide the way we operate and create value for our stakeholders. Throughout 2025, UOB
Indonesia advanced initiatives that support environmental stewardship, digital inclusion, and the development
of arts and education. Our programmes illustrate our commitment to fostering positive impact for communities in
Indonesia and across the region.
Green Term Loan for Xurya Group of Companies
UOB Indonesia partnered with Xurya Group of Companies, providing
a IDR350 billion green term loan facility. Through the U-Solar
programme, the financing supports the adoption of solar energy for
more than 50 commercial and industrial companies across various
sectors, strengthening the renewable energy ecosystem in Indonesia.
16 June 2025 – Jakarta
UOB Heartbeat Run 2025
More than 1,600 UOB Indonesia employees gathered for the UOB
Heartbeat Run 2025, held simultaneously in Jakarta and Surabaya.
The annual programme managed to raise more than IDR225 million
to support inclusive education across Indonesia, where funds were
channeled in collaboration with Daya Pelita Kasih Centre (DPK Centre)
and Ruangguru Foundation, focusing on special needs children and
underprivileged communities.
2 August 2025 – Tangerang
Launching of UOB My Digital Space in collaboration with
Ruangguru programme
Together with Ruangguru, UOB Indonesia launched UOB My Digital
Space, a five-year scholarship programme providing access to
coding and digital-skills learning for 90,000 primaries to high-school
students across Indonesia. The initiative aims to narrow the digital
divide, strengthen digital literacy and prepare young Indonesians for
an AI-enabled future.
20 August 2025 – Jakarta
20 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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15th UOB Painting of the Year (Indonesia)
UOB Indonesia held the 15th UOB Painting of the Year (POY)
competition, awarding Mr Eddy Susanto the top honour in the
Professional category for his work “Kuasa dalam Setara” and
recognising emerging artist Muhammad Shodik as Most Promising
Artist of the Year. The programme underscores UOB’s long-standing
commitment to nurturing contemporary art and cultural expression in
Indonesia and across the region.
16 October 2025 - Jakarta
UOB Indonesia partnered with DHL Express Indonesia for
GoGreen Plus
UOB Indonesia partnered with DHL Express Indonesia through
utilising GoGreen Plus service, enabling the Bank to reduce up to 80
per cent greenhouse gas emissions from international air shipments
through the use of sustainable aviation fuel.
23 October 2025 – Jakarta
UOB Indonesia and Prudential Indonesia cleaned the
Muara Angke beach
As part of our efforts in protecting the coastal ecosystem, UOB
Indonesia and Prudential Indonesia partnered to clean up Muara
Angke beach. UOB employees participated in sorting over waste and
donated 72 trash bins to support marine sustainability.
13 December 2025 – Jakarta
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Management Report
24 Board of Commissioners Report
27 Board of Directors Report
22 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Management Report
Board of Commissioners Report
UOB Indonesia remains well positioned to capture
ASEAN’s long-term opportunities, reinforcing the
Bank’s role as a trusted financial partner contributing
to sustainable national and regional development.
Wee Ee Cheong
President Commissioner
Dear Shareholders, has strengthened ASEAN’s role as a major destination
The cover for this year’s Annual Report features UOB for foreign direct investment, attracting more than
Plaza 1 in Singapore illuminated as a vibrant canvas US$225 billion in investments in 2024.
through “UNITY”, a projection mapping showcase
created to commemorate UOB’s 90th anniversary. More Amid global uncertainty and geopolitical tensions,
than a visual display, the series of projections symbolises ASEAN remains among the fastest‑growing regions
creativity, resilience and the enduring spirit of innovation globally, supported by resilient domestic demand, rising
that underpins the Group’s journey across generations infrastructure investment, and a young, upwardly mobile
and markets. population driving rapid expansion in the digital and
green economy. A growing middle class continues to fuel
Like light illuminating a horizon, it reminds us that consumption, positioning ASEAN to become one of the
progress begins with ideas–nurtured with discipline and world’s largest economic blocs by the end of the decade.
purpose, can create lasting impact. From a single branch
in Singapore, UOB has grown into a leading regional Against this backdrop, opportunity is increasingly
bank through steady, disciplined growth anchored in a concentrated within the region. Through strategic
clear long-term vision and deep regional connectivity, acquisitions and disciplined expansion, UOB has built
creating value across the ASEAN region. meaningful scale across Southeast Asia and Greater
China, strengthening its regional presence.
As we look ahead, the Group remain focused on investing
in the capabilities that matter most for our customers, With Vietnam fast emerging as an important market, UOB
people, and communities. Backed by the Group’s strong has further deepened its regional footprint, including
foundation and long-term perspective, UOB Indonesia is the development of a new headquarters in Ho Chi Minh
well positioned to support consumers and businesses to City. Regional connectivity remains a clear differentiator
help them capture emerging opportunities. We remain for the Group. Through our extensive footprint, long-
committed to becoming the most preferred bank in standing presence and integrated regional operating
Indonesia, while contributing to the Group’s purpose of platform, UOB offers deep local insights and expertise,
building the future of ASEAN. enabling support for customers across segments and
markets, through economic cycles and at every stage of
ASEAN Advantage in a Complex Global their growth.
Landscape
As the global economy becomes increasingly multipolar As the largest economy in ASEAN, Indonesia holds a
and supply chains realign, ASEAN continues to emerge strategic position. An expanding middle class, strong
as a key growth region. Deeper regional integration commodity export, accelerating digital transformation,
across trade, the digital economy, and energy security and continued downstream industrial development
24 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 27
underpin resilient economic fundamentals. UOB to IDR1.9 trillion, demonstrating resilience and improved
Indonesia stands ready to support our customers in profitability amid a challenging global environment.
seizing these growing opportunities.
Performance was underpinned by healthy loan growth,
Backed by the Group’s regional platform and scale, UOB improved asset quality, and disciplined risk management.
Indonesia is well positioned to capture ASEAN’s long- Loan disbursement grew 11.3 percent to IDR111.8 trillion,
term growth and remain a trusted financial partner in while gross Non-Performing Loan (NPL) ratio remained
Indonesia and across the region. low at 1.8 per cent, well below the regulator’s maximum
threshold of 5.0 per cent. An improved Current Account
Strategic Initiatives and Achievements in 2025 Savings Account (CASA) ratio of 59.8 per cent lowered
In line with ASEAN’s deeper economic integration, funding costs.
UOB Indonesia strengthened its position as a regional
connector. Through innovation and integrated financial Capital and liquidity stayed robust, with a Loan-to-
solutions, customers were better enabled in cross- Deposit Ratio (LDR) of 83.8 per cent and a Capital
border payments, financing, and trade. The Bank also Adequacy Ratio (CAR) of 19.2 per cent, enabling the
advanced its digital transformation to meet evolving Bank to support sustainable growth and Indonesia’s
transaction needs and improve operational efficiency. economic development.
The Board of Commissioners noted further progress in Strengthening Our People Culture
digital banking capabilities, supported by strengthened The Board of Commissioners continued to support the
data governance, resilient digital infrastructure, and Board of Directors and Management in cultivating
expanded application ecosystems for long-term a strong people culture through The UOB Way.
competitiveness. Structured talent management, reskilling and upskilling
programmes, and employee engagement initiatives,
Enhancements to the UOB TMRW application and including the Professional Bankers and Future Bankers
refinement of the Rewards+ programme improved retail programme, Internship NextGen programme, and
customers’ experience. Expanded capabilities in UOB Trainers Mileage, reinforced a strong talent pipeline
Infinity and UOB BizSmart further supported corporate and performance-driven culture to support long-term
transactions needs. Branch transformation into financial growth.
advisory centres progressed, reinforced by stronger
regional integration following the successful integration Commitment to Governance and Sustainability
of the Citigroup consumer business. UOB Indonesia upheld strong corporate governance
standards in 2025. The Board of Commissioners provided
UOB Indonesia advanced its sustainability agenda active oversight and guidance, strengthening risk
through strategic partnerships to expand green management and governance practices, as reflected in
financing and support carbon-reduction initiatives. the Bank’s Good Corporate Governance self-assessment
The Board noted continued focus on long-term value rating of “2” (Good). A committee-driven oversight
creation through the One Bank approach, stronger structure strengthened monitoring and supported
ASEAN connectivity, and cross-segment collaboration. prudent decision-making.
A sector-focused lending strategy and disciplined credit The Board oversaw enhancements to the risk
underwriting contributed to balanced growth and management framework across credit, liquidity,
sound asset quality. At the same time, automation and interest rate, foreign exchange, cybersecurity, data
process enhancements improved operational efficiency protection and emerging technology risks, including
and strengthened customer experience. Artificial Intelligence (AI) and Generative AI. Compliance
effectiveness and regulatory adherence, including anti-
Financial Performance and Resilience money laundering controls, remained key areas of focus.
Disciplined strategy execution, supported by prudent
risk management and cost management, contributed Sustainability remained embedded into the Bank’s long
to UOB Indonesia’s solid financial performance in 2025. term strategy, supporting climate action and customers’
Income before tax increased 246.6 per cent year on year transition towards more sustainable business models,
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 25
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Management Report
while balancing growth, resilience, and stakeholder Composition of the Board of Commissioners
interests. During 2025, the composition of the Board of
Commissioners remained unchanged, reflecting
Implementation of Supervisory Role continuity and stability in leadership.
The Board of Commissioners played a vital role in
upholding regulatory compliance while providing Appreciation
strategic guidance to UOB Indonesia. We maintained On behalf of the Board of Commissioners, I extend sincere
close oversight of financial performance, risk appreciation to the Board of Directors, Management, and
management, and governance practices, while also all employees for their dedication and professionalism.
assessing the Board of Directors performance in We also thank our shareholders, customers, partners
managing the Bank and executing its strategies. and stakeholders for their continued trust and support.
Through regular internal sessions and joint meetings With strong foundations and a shared commitment, UOB
with the Board of Directors, we provided direction, Indonesia is well positioned to navigate future challenges
reviewed the formulation and implementation of the and contribute meaningfully to the sustainable growth
Bank’s strategic initiatives and ensured alignment of Indonesia and ASEAN.
with key priorities. The Board also shared its views on
the Bank’s business prospects and the effectiveness of
governance practices, to support sustainable growth
and long-term value creation.
Performance Assessment of the Board of Wee Ee Cheong
Directors President Commissioner
The Board of Commissioners conducted a comprehensive PT Bank UOB Indonesia
evaluation of the Board of Directors’ performance April 2026
throughout 2025, based on business outcomes and
compliance with applicable regulations. Regular
quarterly meetings were held to ensure alignment
with the Bank’s objectives, while the review of the
Bank’s three-year strategic plan reaffirmed its focus on
personalisation, connectivity, and sustainability.
Based on this assessment, the Board of Commissioners
considered that the Board of Directors performed
effectively in managing the Bank’s business and
supported continued improvement in economic
contribution, social value creation, and support for
national development support.
Performance Assessment of the Board of
Commissioners’ Committees
The Board of Commissioners is supported by the Audit
Committee, Risk Monitoring Committee, Remuneration
and Nomination Committee, and Integrated Governance
Committee. Through their respective mandates, these
committees contributed to strengthening governance
quality, risk management, and remuneration and
nomination practices at UOB Indonesia. The Board
received recommendations from these committees and
considered that they performed effectively in supporting
the supervisory function throughout 2025.
26 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Board of Directors Report
We remain on track in executing our long-term
strategy. By operating as One Bank and leveraging
UOB’s ASEAN connectivity, we integrate sector
expertise, digital capabilities, and strong governance
to build a resilient platform that delivers sustainable
value for our customers and supports Indonesia’s
long-term economic growth.
Hendra Gunawan
President Director
Dear Shareholders and Stakeholders, This resilience was further bolstered by a supportive
The Board of Directors is confident that UOB Indonesia policy mix. The government implemented expansionary
remains firmly on track to achieve its long-term strategic fiscal measures, while Bank Indonesia lowered its policy
goals. Our 2025 performance reflects disciplined rate to 4.75 per cent, a total reduction of 125 basis
execution, sustainable growth, operational excellence, points, alongside macroprudential tools to mitigate
and prudent risk management, enabling the Bank global volatility.
to navigate a dynamic operating environment with
resilience and clarity. Monetary policy conditions evolved during the year.
Following earlier policy easing, Bank Indonesia adopted
Throughout the year, the Bank maintained a balanced a more balanced stance in the second half of the year,
asset portfolio supported by robust underwriting maintaining the 7-Day Reverse Repo Rate at 4.75 per cent
standards and active portfolio management. Disciplined to safeguard macroeconomic and financial stability.
cost control, alongside targeted strategic investments,
strengthened our operating foundation while preserving Against this backdrop, UOB Indonesia responded
flexibility to invest in future growth. decisively. The Bank leveraged its strong cash
management capabilities and deep client insights to
On behalf of the Board of Directors, we present the deliver targeted financial solutions. Advanced cash
Annual Report of PT Bank UOB Indonesia for the management and trade solutions enabled clients to
financial year ended 31 December 2025, together with optimise working capital, strengthen liquidity resilience
our Sustainability Report. Both reports underscore the and navigate a more cautious operating environment.
Bank’s commitment to delivering sustainable, long-term
value amid evolving market conditions. The Bank supported clients in managing foreign exchange
volatility through tailored hedging strategies and multi-
Economic and Market Review 2025 currency liquidity solutions. Anticipating a prolonged
While global markets moderated in 2025 due to rising low-rate environment, UOB Indonesia strengthened
trade barriers and geopolitical tensions, Indonesia its ASEAN connectivity and Local Currency Settlement
maintained a strong economic footing. Annual Gross (LCS) capabilities to unlock cross-border opportunities
Domestic Product growth of 5.11 per cent was supported while reducing currency risk. Beyond lending, the Bank
by steady household consumption and resilient continued to advance its role as a strategic partner
investment activities. Foreign trade also remained driving resilience and sustainable growth.
resilient despite the challenges posed by US tariff
measures.
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Management Report
Looking ahead, Indonesia’s economy is positioned for Strategic Focus and Key Initiatives in 2025
sustained growth, bolstered by state initiatives, capital In 2025, the Bank executed a disciplined, sector-led
inflows, and technological advancements. Asta Cita growth strategy aligned with Indonesia’s long-term
serves as the Government’s strategic blueprint under priorities. By focusing on resilient industries, the Bank
the Indonesia Incorporated framework, aligning the deepened sector expertise, proactively managed risk,
state, state-owned enterprises, and the private sector and supported key growth engines while safeguarding
to enhance global competitiveness and national well- asset quality. This approach was underpinned selective
being. This agenda is expected to stimulate government origination and robust underwriting, which supported
spending, private investment and domestic consumption. balanced loan growth of 11.5 per cent year-on-year,
UOB Indonesia stands ready to support priority sectors while maintaining a healthy NPL ratio of 1.8 per cent.
and national growth initiatives.
Collaboration across retail, wholesale, and global
Financial Performance and Profitability markets businesses was further strengthened. The Bank
Throughout 2025, UOB Indonesia delivered stable and continued its transition toward “One Bank”, recognising
solid results despite global uncertainty. Net profit after that integrated solutions create greater client value and
tax rose 276.6 per cent to IDR1.5 trillion, supported by sustainable competitive advantage.
loan growth of 11.3 per cent to IDR111.8 trillion and
continued growth in third-party funds, reinforcing the A Bank-wide collaborative culture continues to be
Bank’s contribution to the national economy. embedded, supported by aligned incentives, joint client
planning, and cross-segment task. These initiatives
Liquidity and asset quality remained healthy. Current enhance relationship depth, strengthen resilience, and
Account Savings Account increased by 18.6 per cent reinforce shared accountability.
year-on-year to IDR79.7 trillion, while the Non-Performing
Loan (NPL) ratio improved to 1.8 per cent. Cost discipline The Bank accelerated ASEAN connectivity and cross-
remained strong, with the Cost-to-Income Ratio declining border capabilities to support regional trade and
by 10.6 percentage points year-on-year to 69.7 per cent. investment. For corporate and commercial clients, UOB
These results reflect sustained execution of a strategy Infinity serves as an integrated financial platform,
anchored in sustainable growth, operational excellence, enabling seamless cash management, real-time liquidity
and prudent risk management. visibility and optimised working capital.
Beyond financial performance, the Bank advanced key Operational foundations were strengthened to support
strategic priorities. UOB Indonesia expanded its digital a more agile and future-ready bank. Automation
ecosystem to deepen customer engagement across and process digitalisation enhanced efficiency and
segments and strengthened its presence in Transaction productivity, while proactive service monitoring and
Banking and Wealth Management, accelerating growth systematic feedback analysis sharpened customer
in targeted areas. focus. Continued investment in data architecture and
governance strengthened the Bank’s capability for
The Bank also sharpened its focus on trade flows, scalable, innovation-led growth.
higher-quality loan origination, operational efficiency,
and product alignment with evolving customer needs, Innovation and Digital Transformation
reinforcing its role as a trusted long-term partner to In 2025, the Bank continued to advance its digital
clients. transformation with a strong focus on customer-
centricity. Customer insights were embedded into digital
Improvements in asset quality and profitability were platforms to deliver solutions that are intuitive, relevant,
underpinned by sustained credit discipline rather than and Impactful for both retail and corporate customers.
short-term measures. Robust underwriting standards,
balanced portfolio composition, and consistent customer
selection have been embedded over time, reinforcing
resilience and supporting sustainable growth.
28 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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For retail customers, enhancements included improved The risk management framework was further
personal financial management through gamified strengthened by integrating key risk considerations
savings feature, personalised financial insights, and into strategic decision-making, including asset quality,
self-serve wealth transactions. The Reward+ programme interest rate sensitivity, liquidity, foreign exchange
expanded redemption offerings across ASEAN, exposures, and emerging risks such as cybersecurity,
increasing engagement and everyday value. fraud and data protection.
For corporate and commercial clients, UOB Infinity The Board of Directors exercises active oversight of
further strengthened its role as an integrated financial the Bank’s risk profile through structured engagement
hub, delivering real-time liquidity visibility, seamless cash and dedicated committees, ensuring risk management
and trade solutions, secure authentication and host-to- remains proactive and embedded in strategic execution.
host connectivity to enable efficient, straight through
processing. The Risk Management Committee rigourously reviews
portfolio quality, stress-testing outcomes, and early
By addressing customer needs–from personal savings to warning indicators. The Asset-Liability Committee,
complex treasury operations – the Bank delivered secure, supported by the Interest Rate Working Group, monitors
integrated digital experiences that deepen engagement rate impacts, regulatory ratios, and contingency funding
and support long-term relationships. to safeguard stability.
Strengthening People and Culture Through disciplined, committee-driven governance, the
UOB Indonesia strengthened its workforce through Bank assesses risks holistically and enforces prudent
reskilling and upskilling programmes aimed at elevating limits, protecting capital strength, financial stability, and
service quality and customer experience. Guided by the the Bank’s reputation.
Bank’s commitment to diversity, equity, and inclusion,
UOB Indonesia continues to empower its people as the Giving Back to the Community
foundation of long-term value creation. The Bank is committed to empowering the communities
in which it operates, with a focus on children, art and
Talent development and engagement were advanced education.
through initiatives such as Professional Bankers, Future
Bankers, Internship NextGen, and Trainers Mileage. In UOB’s 90th anniversary, the Bank reinforced its
These programmes build capability, strengthen internal long-standing commitment to community upliftment.
expertise and foster a collaborative, high performance In Indonesia, this commitment is reflected in the UOB
culture. My Digital Space programme, which aims to equip
90,000 underprivileged children across 60 cities and 38
By continuously investing in human capital, the Bank provinces with digital learning tools over five years.
ensures it remains agile, relevant, and well positioned
to support customers and contribute meaningfully to The UOB Painting of the Year (POY) competition
Indonesia’s economic progress. remains a pivotal platform for nurturing artistic talent in
Indonesia. The Bank continuously organised workshops
Commitment to Governance and Risk to showcase winners and promote visual arts, education,
Management digital literacy and environmental awareness.
Throughout 2025, the Bank maintained full compliance
with applicable laws and regulations, while strengthening UOB Indonesia also hosted the UOB Heartbeat Run
anti-money laundering controls. Through the Compliance 2025, attended by more than 1,600 employees, raising
function, the Bank enhanced its Risk-Based Bank Rating, more than IDR225 million for the Daya Pelita Kasih Centre
reinforcing good corporate governance across the to support learning infrastructure for neurodivergent
organisation. children.
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Management Report
Changes in the Composition of the Board of The Bank has accumulated IDR15.26 trillion in
Directors Sustainable Business Activities Financing and recorded
During 2025, changes occurred in the composition of the new subscriptions of IDR1.17 trillion in Sustainable (ESG)
Board of Directors. I warmly welcome the appointment investment products.
of W. Kartyono as Director, as approved at the Annual
General Meeting of Shareholders (GMS) on 29 April 2025, Operational sustainability was further strengthened,
and express my appreciation to Teh Han Yi, who stepped with the Bank’s head office, UOB Plaza Jakarta, receiving
down from her role as Director following approval at Gold certification from Greenship Building Council
the Extraordinary GMS on 9 December 2025. Her tenure Indonesia in 2025. Scope 1 and 2 emissions intensity
concluded on 31 December 2025. (excluding data centres) were reduced by 18 per cent
year-on-year.
Performance of Committees under the Board
of Directors Social impact initiatives included IDR3.25 billion in
In carrying out its duties and responsibilities, the corporate social responsibility funding, benefiting
Board of Directors was supported by committees children, art and education, and engaging 3,000 students
that serve as decision-making and oversight forums. and 235 artists. The launch of UOB My Digital Space
These committees include the Executive Committee, further reinforces the Bank’s long-term commitment to
Risk Management Committee (including the Anti- inclusive growth and digital resilience.
Financial Crime Committee and the Business Continuity
Management Committee), Credit Committee, Asset and Recognising the evolving nature of sustainability,
Liability Committee, Information Technology Committee, the Bank continues to strengthen organisational
Human Resources Committee, Credit Policy Committee, capability through structured sustainability e-learning
and Integrated Risk Management Committee. programmes and domain specific training across
business and support functions. This initiatives enhance
Through their respective mandates, these committees the Bank’s ability to support customers in adopting more
provided effective support in managing the operations, sustainable practices.
strengthening governance and risk management, and
facilitating strategic decision-making, contributing to Outlook and Strategy for 2026
sustainable growth and long-term value creation. Indonesia’s 2026 outlook remains sound, supported by
structural reforms and government programmes driving
ESG initiatives and Community Development downstream development and industrialisation. Stable
The Bank builds long-term success by doing right by its inflation, resilient demand, political stability, and stronger
customers and stakeholders. Trust is sustained through law enforcement are expected to sustain business
the consistent integration of environmental, social, and confidence and reinforce Indonesia’s attractiveness as
governance (ESG) considerations into strategy, decision- an investment destination.
making, and daily operations. This approach reflects
the Bank’s commitment to sustainable development
that meets the needs of present generations without
compromising the ability of future generations to meet
their own.
Through its Sustainability Framework, Environmental
Risk Management Framework, Responsible Financing
policy, and Sustainable Finance Framework, the Bank
integrates ESG considerations in how it grows its
business and assess its risks. Sustainability governance
is overseen through the Sustainability Spokes Forum
and Sustainability Working Group, with material matters
escalated to the Board in a timely manner.
30 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Against this backdrop, the Bank will continue to drive The Bank will continue to serve customers with forward-
sustainable growth as One Bank, integrating strengths looking advice and high service standards, leveraging
across segments to deliver consistent, long-term value. UOB’s ASEAN network to facilitate strategic foreign
The Bank remains committed to national development investment into priority sectors. At the core of this
priorities and close collaboration with regulators to ambition is continued investment in people and culture,
support Indonesia’s economic agenda. fostering a culture anchored in Care, Growth, and Trust.
The Bank will continue to strengthen its agile and Appreciation
operating efficiency through automation, process On behalf of the Board of Directors, I extend our
improvement, proactive service monitoring, and the appreciation to the Board of Commissioners for their
development of a robust data foundation to enable guidance and oversight throughout the year. We
innovation and scalable growth. also thank our shareholders and customers for their
continued trust, and our employees for their dedication
Sustainability remains embedded in the Bank’s strategy. and commitment. With the support of all stakeholders,
Through disciplined implementation of the Responsible we remain committed to long-term growth, operational
Financing Policy, customer-focused sustainable solutions, excellence, and contributing to Indonesia’s economic
and responsible daily practices, growth objectives are development.
aligned with long-term environmental and social impact.
Hendra Gunawan
President Director
PT Bank UOB Indonesia
April 2026
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Management Report
Board of Directors of UOB Indonesia
Left to right: W. Kartyono, Paul Rafiuly, Hendra Gunawan, Cristina Teh Tan
32 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 35
Left to right: Harapman Kasan, Sonny Samuel, Henry Santoso, Ardhi Wibowo
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 33
Page 36
Company Profile
36 Corporate Identity
38 UOB Indonesia in Brief
40 Milestones
Vision, Mission, Sustainability Objective,
42
and Values
43 Business Activities
46 Organisational Structure
48 Profile of the Board of Commissioners
Information on Changes to the Members of
51
the Board of Commissioners
52 Profile of the Directors
Information on Changes to the Members of
57
the Directors
57 Employee Demography
United Overseas Bank Limited as a
58
Controlling Shareholder
59 Where We Operate
Five-Year Financial Summary of United
60
Overseas Bank Limited
61 Structure and Composition of Shareholders
63 Company Group Structure
64 Share Listing Chronology
65 Bond Listing Chronology
66 Supporting Institutions and/or Professions
Public Accountant and Public Accounting
66
Firm
66 Information on The Company Website
67 Awards and Certifications
68 Operational Area and Market Served
34 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Page 38
Company Profile
Corporate Identity
Company Name Entity Status
PT Bank UOB Indonesia Limited Liability Company
Commercial Name Date of Establishment
UOB Indonesia (UOBI) 24 24 October 1956
Line of Business Date of Operations
Banking Industry 1 November 1956
Legal Basis of Establishment Share Ownership
• Deed of Company Establishment No. 150 • UOB International Investment Private
drawn up by Eliza Pondaag S.H., Notary in Limited, Singapore (68.943%)
Jakarta, dated 31 August 1956 • United Overseas Bank Limited, Singapore
• Decree of Minister of Justice of the Republic (30.056%)
of Indonesia (currently Minister of Law of the • Yayasan Kesejahteraan Nusantara (1.000%)
Republic of Indonesia) No. J.A.5/78/4 dated • Others (0.001%)
24 October 1956
• State Gazette No. 96 dated 30 November
1956
• Supplement to State Gazette No. 1234/1956
Authorized Capital Issued and Fully Paid Capital
IDR9,000,000,000,000, comprising of 12,227,591,633 shares or
36,000,000,000 shares with equivalent to IDR3,056,897,908,250
nominal value of IDR250 per share
Operating Income in 2025 Net Interest Income in 2025
IDR1,888 billion IDR6,013 billion
Total Assets in 2025 Total Liabilities in 2025 Total Equity in 2025
IDR170,499 billion IDR150,375 billion IDR20,124 billion
36 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 39
Business Scale ATM Network
108 ATMs
Number of Offices
1 Head Office
4 Regional Offices Operational Area
41 Branch Offices 41 cities in 16 provinces in Indonesia
50 Sub-Branch Offices
3 Functional Offices
Head Office Address Number of Products and Services Provided
UOB Plaza Jl. M.H. Thamrin No. 10 • 5 (five) main products, comprising Lend-
DKI Jakarta 10230, Indonesia ing Products, Funding Products, Invest-
ment Products, Bancassurance Products,
Telephone Number and Treasury Products
+62 21 2350 6000 (hunting) • 21 (twenty-one) types of banking services
Facsimile Number
+62 21 2993 6632
Number of Employees as of 31 December 2025
3,597 employees
Call Centre
14008 & +62 21 2355 900
Email
uobcare@uob.co.id
Website
www.uob.co.id
Social Media Association Membership
• Association of National Banks (PERBANAS)
UOB Indonesia, TMRW Indonesia • Indonesian Association of International
Banks (PERBINA)
uob.id, uobcards.id, • Indonesian Payment System Association
TMRWIndonesia (ASPI)
• Banking Compliance Director
UOB Indonesia, TMRW Indonesia Communication Forum (FKDKP)
• Indonesian Credit Card Association (AKKI)
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 37
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Company Profile
UOB Indonesia in Brief
UOB Indonesia began its operations on 31 August 1956 under the name PT Bank Buana Indonesia. In May 2011, the
Bank undertook a rebranding and formally adopted the name PT Bank UOB Indonesia.
Today, UOB Indonesia’s service network comprises 41 main branches, 50 sub-branches, and 108 ATMs across 41
cities in 16 provinces throughout Indonesia. Customers also enjoy access to the Bank’s services via regional ATM
networks, as well as the ATM Prima, Bersama and Visa networks.
History of UOB Indonesia’s Name
1956 2007 2011
PT Bank Buana Indonesia PT Bank UOB Buana Tbk PT Bank UOB Indonesia
The Bank continues to maintain its AAA(idn) national With an extensive branch network, reliable information
rating from Fitch Ratings Indonesia, an independent technology systems, a solid capital structure, and a
credit rating agency. UOB Indonesia has also been highly capable workforce, UOB Indonesia remains
recognised with the Platinum Award for Exceptional committed to creating long-term and sustainable value
Financial Performance by Infobank Magazine for ten for its stakeholders. The Bank’s continues to focus on
consecutive years. advancing its transformation as a more prominent
institution through disciplined and stable growth.
The Bank has been established for its strong presence
in the small and medium-sized enterprise segment,
supported by a robust retail customer base. UOB
Indonesia has expanded its consumer and corporate
banking business, offering a comprehensive suite of
treasury and cash management solutions.
38 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Company Logo
The UOB logo consists of five iconic red bars accompanied
by the letters “UOB”, presenting an elegant and understated
impression. The logo is inspired by the Chinese “Five-Bar Gate”
philosophy, which symbolises security and unity. Its simplicity
also reflects UOB’s focus and clarity.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 39
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Company Profile
Milestones
• 2007 - Launch of Business Internet
1950 - 1990s - Changed its name from PT Bank Banking (BIB) and Personal
Buana Indonesia Tbk to PT Bank Internet Banking (PIB) service
UOB Buana Tbk. platforms was launched
• 1956 - United Overseas Bank Limited to improve the Bank’s
Established under the name (UOB), through UOBII, became competitiveness and customer
PT Bank Buana Indonesia, the the majority shareholder of the service quality.
Bank commenced its commercial Bank.
operations. • 2020
• 2008 - Launch of TMRW, the first
• 1972 - The Extraordinary General digital bank for ASEAN’s digital
Acquisition of PT Bank Pembinaan Meeting of Shareholders generation.
Nasional, Bandung. approved the change of status to - Right Issue of 1,632,759,084
a privately-held entity. shares with nominal value of
• 1974 - The UOB share ownership rose IDR250 per share offered at
Acquisition of PT Bank to 98.997 per cent following a IDR1,225 per share.
Kesejahteraan Masyarakat, tender offer for the publicly-held
Semarang. shares. • 2021
- Delisting of the Bank’s shares from Held Economic Outlook 2022
• 1975 the Indonesia Stock Exchange. attended virtually by President of
Acquisition of PT Bank Aman the Republic of Indonesia.
Makmur, Jakarta. • 2009
Call option for the debt principal of • 2022
• 1976 Subordinated Bonds I. - The signing of an Asset and
Obtained a license as a Foreign Liability Transfer Agreement
Exchange Bank. with Citibank, N.A, the Indonesia
• 1998
2010 – 2020s branch.
- Launch of TMRW Pay, an
Ranked as an “A” category bank by e-commerce loan that enables
Bank Indonesia. • 2010 consumers to manage their
The former PT Bank UOB Indonesia budgeting needs conveniently.
merged with PT Bank UOB Buana - Launch of U-Energy, Asia’s first
2000s Tbk. integrated financing platform to
drive energy efficiency.
• 2011 - UOB has partnered with PT
• 2000 Changed its name to PT Bank UOB Chandra Asri Petrochemical
Initial Public Offering and share Indonesia. Tbk to launch the bank’s first-
listing at the Jakarta Stock
ever Sustainability-Linked Trade
Exchange and the Surabaya Stock • 2012 financing facility in Indonesia.
Exchange. The Bank, together with the - UOB Indonesia announced
UOB Group, introduced a new its collaboration with PT
• 2003 regional-wide uniform for front- Sompo Insurance Indonesia
The entry of International Finance liners conveying an impression of to offer SME Digital Insurance,
Corporation (IFC) as the first professionalism, confidence, and a comprehensive insurance
overseas shareholder through the outlook for the UOB Group. protection for Indonesia’s small-
Right Issue II.
and medium-sized enterprises
• 2013 (SMEs).
• 2004 Implementation of Core Banking - UOB Indonesia has partnered
- UOB International Investment Standardisation project, covering PT Prudential Life Assurance to
Private Limited (UOBII) became infrastructure systems development launch PRUTect Care, a Sharia-
the second largest shareholder to improve services. compliant life insurance product,
after PT Sari Desa Karsa.
on TMRW platform.
- Issuance of Subordinated Bonds I. • 2016 - UOB Indonesia held UOB
- Issuance of Shelf Registration Economic Outlook 2023 with
• 2005 Senior Bonds I and Subordinated the theme “Emerging Stronger in
- IFC divested its entire shareholding Bonds I Bank UOB Indonesia Unity and Sustainably”. Mr Joko
in the Bank. Phase I Year 2016. Widodo, President of the Republic
- UOBII became the majority
of Indonesia, opened the event
shareholder with 61.11 per cent
with special remarks. Followed
shareholding.
40 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 43
by Ms Sri Mulyani, Minister IDR250 per share offered at
of Finance of the Republic of
Indonesia, delivered a keynote
IDR1,441 per share.
2025
speech. • 2024
- UOB announced its commitments - UOB Indonesia and Garuda - UOB Indonesia and Garuda
to reach net zero by 2050. This Indonesia launch co-branded Indonesia introduced an
underlines its goal to support card, which offers exclusive exclusive livery featuring
a just transition that advances privileges and benefits to Garuda Indonesia UOB Cards
sustainable socioeconomic cardholders under the slogan (GIUC) on one of the Boeing
development in tandem with “From Shops to Skies” to meet the 737-800 NG aircrafts from
decarbonisation in Southeast growing needs of travelers.
Garuda Indonesia.
Asia. - UOB Indonesia refreshes UOB
- UOB Indonesia and Bank DBS
Lady’s Card, championing
• 2023 the progress and success of Indonesia arranged an IDR1.7
- Launch of UOB Infinity, a digital women everywhere with tagline club green loan for Princeton
platform which allows businesses ‘Unstoppable Together’. Digital Group to support the
to manage their banking needs - UOB Indonesia launches UOB development of the JC2 data
in a simpler, smarter and more Zenith Card, personalised to fulfill centre campus in Cibitung.
personalised manner. the needs and preferences of high - UOB Indonesia and Bank DBS
- UOB Indonesia, Visa, and Volopay network individuals, particularly
Indonesia jointly provided
launch corporate credit card in travel and tourism aspects.
IDR6.7 trillion loan facility to
solution to help businesses with - UOB Indonesia and Telkomsel
efficient expense management. launch co-branded credit card finance the development of
- Launch of UOB FinLab, UOB’s UOB Telkomsel, embodying the three data centres by DayOne,
flagship innovation accelerator essence of ‘Lifestyle Connected’ in partnership with the
to help local businesses grow and for customers to enjoy a more Indonesia Investment Authority
transform digitally. In Indonesia connected digital lifestyle (INA), located at Nongsa Digital
kick-started its inaugural with seamless and rewarding Park, Batam.
digitalisation programme entitled experiences.
- UOB Indonesia launched The
UKM SUKSES (Sistem Usaha - UOB Indonesia held UOB
Business Circle, a curated
Kreatif dan Solusi Ekonomi Economic Outlook 2025 with the
Sejahtera). theme “Ushering a New Dawn programme designed for the
- UOB Indonesia launches for Remarkable Indonesia”. The next generation of family-
new financial supply chain event addressed insights and owned businesses in Indonesia
management capabilities in strategies to strengthening the to gain insights, share
UOB Infinity to enable clients Indonesia economy, attracting exteriences, connect with peers
digitalise their supply chain foreign investment, and achieving across ASEAN.
financing. FSCM capabilities will long-term sustainable growth for - UOB Indonesia partnered with
enable clients to connect buyers, the country.
Ruangguru to launch UOB My
suppliers, and distributors within - UOB held the role of Joint
their supply chain ecosystem in Coordinator to provide the largest Digital Space programme, a
Indonesia, across ASEAN and syndication loan in Indonesia regional programme aimed
Greater China. in 2024 worth US$1.5 billion provide digital education
- UOB Indonesia held the first UOB for MIND ID. The transaction access for 90,000 students
Gateway to ASEAN Conference supports Indonesian government over the next five years across
2023, the first event outside strategy to encourage national 60 cities in all 38 Indonesian
Singapore. The event gathered mining industry. provinces.
business leaders, clients, and - UOB Indonesia launch Savings
- UOB Indonesia and DHL Express
partners from Indonesia, ASEAN Weeks programme to cultivate
and Greater China, along with a proactive saving culture and partner to reduce greenhouse
government officials. encourage financial security for gas emissions by leveraging
- UOB completes acquisition customers. GoGreen Plus service. This
and integration of Citigroup’s - UOB Indonesia refresh the partnership enables UOB to
consumer banking business in UOB PRIVIMiles Card, offering reduce around 80 per cent of
Indonesia. Entire acquisition accelerated miles earning for carbon emissions associated
successfully completed in all popular ASEAN destinations. with international air shipments
four ASEAN markets – Indonesia,
through the use of Sustainable
Malaysia, Thailand, and Vietnam.
- Right Issue of 1,040,946,745 Aviation Fuel (SAF).
shares with nominal value of
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 41
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Company Profile
Vision, Mission, Sustainability Objective and Values
UOB Indonesia sets out its vision, mission, sustainability objectives and values, which form the foundation of the
Bank’s direction and commitments, as follows:
Vision Mission Sustainability
Objective
To be a significant bank in To create sustainable economic We believe that as a part of
Indonesia, a key part of the UOB value for all our stakeholders Indonesia’s financial services
Group, valued by our customers, through a team of loyal, industry, we have a duty to
colleagues, shareholders, and dedicated,and professional contribute to and to ensure the
regulators and admired by the bankers, committed to meeting nation’s long-term economic,
public, as a trusted long-term and exceeding the needs social and environmental well-
banking institution. and expectations of our being. We also recognise that
stakeholders; with the highest good corporate governance
quality products and services for is essential for embedding
our desired customer segments sustainable business practices
in retail and wholesale banking, across the Bank.
and superior financial and
prudential outcomes for our
colleagues, shareholders, and
regulators.
Our Values
Honourable United
We act prudently to fuel our customer’s We work as a team to achieve individual and
success, maintaining the highest professional corporate goals with cooperation, mutual
and moral standards. We do what is right for respect and loyalty.
you through discipline, clarity, and courage.
Enterprising Committed
We were built with an enterprising spirit, We are committed to build a better tomorrow.
demonstrated through thought leadership, We are accountable for ensuring that UOB
keen insight and a forward-looking mindset. is a trusted source of stability, security and
strength.
42 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 45
Business Activities
Business Activities e. transfer money for their own o. carry out temporary capital
interest and for the benefit of investment activities to overcome
According to the Articles customers; the consequence of credit failure,
of Association f. placing funds in, borrowing funds including the financing failure
from, or lending funds to other under the Sharia Principles
Pursuant to Article 3 of the Bank’s banks, either by using letters, provided that such participation
Articles of Association, the purpose telecommunication facilities or must be withdrawn in due time,
and objective of the Bank is to by money orders, checks or other in accordance with the prevailing
conduct business in the field of means; laws and regulations and in
Commercial Banking in accordance g. receive payments from bills compliance with the provision
with applicable laws and on securities and carry out stipulated by the Bank Indonesia
regulations. calculations with or between and Financial Services Authority;
third parties; p. act as the founder of the Pension
To achieve this purpose and h. provide a place to store valuables Fund and the Pension Fund
objective, the Bank may carry out and securities; Manager in accordance with the
business activities including the i. carry out custody activities for prevailing laws and regulations;
following: the benefit of other parties q. carry out other businesses
based on a contract; that are generally performed
a. collect funds from the public j. carry out placement of funds from by a Commercial Bank, both
in the form of deposit such as customers to other customers in conventionally and based
current account, time deposit, the form of securities that are not on Sharia Principles within or
certificate of deposit, savings, listed on the stock exchange; outside the country.
and/or other equivalent forms; k. provide financing and/or carry
b. provide credit; out other activities based on Business Activities
c. issue a Debt Acknowledgement sharia principles, in accordance
Letter; with the provisions stipulated
by Bank Indonesia, the Financial As the Bank progressed towards
d. buy, sell or warrant at their own
Services Authority, and the the end of 2025, UOB Indonesia
risk or for the benefit of and on
National Sharia Council; continued to carry out its business
the orders of the customers for
l. carry out factoring activities, activities as previously outlined.
the following items:
credit card business and Trustee At the global level, UOB operates
1. bills of exchange, including
activities; through three core business
money orders accepted by
m. carry out activities in Foreign segments: retail banking, wholesale
bank whose validity period is
Exchange, in compliance with banking and global markets. In
not longer than the general
the provisions stipulated by Bank Indonesia, the Bank’s operations
practice in trading of the bills
Indonesia and Financial Services encompass commercial banking,
of exchange;
Authority; corporate banking, personal
2. debt acknowledgment letters
n. carry out capital investment financial services, business banking
and other trading papers
activities in banks or other and the financial institution
whose validity period is not
companies in the field of finance, segment.
longer than the general
practice in trading of the debt such as capital lease, venture
acknowledgment; capital, securities company,
3. State treasury papers insurance, clearing and
and Government letter of underwriting institutions, as well
guarantee; as depository and settlement
4. Bank Indonesia Certificates agencies, in accordance with the
(SBI); prevailing laws and regulations
5. bonds; and in compliance with the
6. Trade Certificates; and provisions stipulated by the Bank
7. other securities instruments. Indonesia and Financial Services
Authority;
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 43
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Company Profile
Products and Services • Credit Life Insurance - • Secured Back to Back
Sequis • Home Loan
The range of products and services • AvaGriya Proteksiku - b. Cards and Payments
offered by the Bank is presented in Astra Products
the table below: • Mortgage Redemption • UOB Zenith Card
Insurance MSIG (Mastercard & Visa)
1. Investment and Bancassurance • Credit Life Insurance - • UOB PRIVIMiles Card
Products MNC (Mastercard & Visa)
a. Investment Products • Fire Insurance from • Garuda Indonesia UOB
• Mutual Fund general insurance Card (Mastercard & Visa)
• Primary Retail Bonds companies, such as ABDA, • UOB Preferred Card
(E-SBN) ABI, Zurich, ACA, dan (Mastercard &Visa)
b. Bancassurance Products ASWATA • UOB Lady’s Card
UOB Indonesia teams up • Prudential Employee (Mastercard)
with insurance companies to Benefit • UOB ONE Card
provide financial solution for • PRUCorporate Personal (Mastercard & Visa)
customers by offering life and Accident • UOB YOLO Card
health insurance products • Zurich U-Travel (Mastercard &Visa)
with single or periodic • UOB Telkomsel Card
premium payments. 2. Lending Products (Visa)
• PRUCinta a. Lending Products • TMRW Card (MasterCard)
• Usave PRUStar • Overdraft Loan (Rupiah) • UOB Debit Card
• PRUHospital Protection • Revolving Credit Facility • TMRW Debit Card
Optima • Fixed Loan • Commercial Card
• PRULife Harvest Plan • Fixed Asset Investment (Mastercard & Visa)
• PRUWealth Prime Account Loan • UOB CashPlus
• PRUInvestor Ultima • Business Vehicle
Account Financing 3. Funding Products
• PRUCritical Benefit 88 • Construction Investment a. Saving Account
• PRUAnugerah Syariah Loan • Privilege Account
• PRUIncome Guard • Heavy Equipment • One Account
• PRUIncome Protection Financing • Stash Account
• PRUIncome Maxima • Commercial Property Loan • Lady’s Account
• PRUInfinity • Installment Loan (Rupiah • Rekening Valas Produktif
• Lady’s Account Critical and FX) • U-Save
Cover • Import-Export Credit • U-Plan
• Smart Level Term • Letter of Credit (LC) • Tabungan Biz88
• PRU Life Extra Return • Shipping Guarantee • U-BIZZ88 Tabungan
• PRULevel Term • Bank Guarantee – • Tabunganku
• PRUcorporate Life Standby Letter of Credit • Simpanan Pelajar
• PRUcorporate Medical • Import Invoice Finance • TMRW Everyday Account
• PRUCredit Protection • Export Invoice Finance • TMRW Savings Account
• PRULindungi Syariah • Trust Receipt • Tabungan Non Interest
• PRU Accident Guard Plus • Pre Shipment Finance b. Current Account
• PRUHospital Advantage • Early Payment Discount • Giro Rupiah
• Credit Protection Regular • Credit Bills Purchased • Giro Valas
• Credit Protection • Bill of Exchange Purchase • Giro 88
Maximum • Distributor/Dealer • U-Biz88
• PRULife Extra Return Finance • Giro Threshold
• PRUGuard • Supplier Finance • Giro Non Interest
• PRUTech Care • Account Receivable
• PRUProteksi Griya Finance
44 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 47
c. Deposit • Documentary Collections
• Deposito Rupiah • Clearing
• Deposito Valas • UOB Bill Pay: PLN, Telkom,
• TMRW Power Saver Telkomsel, Indosat, XL and
Indovision
4. Treasury Products • Bills Payment Autodebit
a. Foreign Exchange (FX) • 24 Hours Contact Centre
Products (14008 & 021 23559000)
Value Today, Value Tomorrow • Cash Pick-up and delivery
and Value Spot, Forward, • Liquidity Management
Swap, Par Forward, Domestic Solution (Domestic & Global
Non-Deliverable Forward LMS)
(DNDF) • UOB Virtual Account
b. Derivative Products • eTax Payment/State
Interest Rate Swap (IRS), Acceptance
Cross Currency Swap (CCS), • Domestic payment (SKN/LLG,
Plain Vanilla FX Options, RTGS, transfer online/RTOL,
Interest Rate Caps and Floors BI-FAST)
c. Money Market (MM) • Remittance (Telegraphic
Products Transfer)
Placement, Borrowing • Business E-Channels:
d. Structured Products - UOB Infinity (new
Premium Forward Deposit business internet banking
(PFD), Principal Guaranteed web including Trade
Deposit (PGD) Premium and FSCM and mobile
Growth, UOB MaxiYield, Bond platform)
Linked Investment, and Call - H2H File Transfer (FTS/
Spread Option (CSO) RFTS)
e. Securities instruments - Application Programming
Indonesian Government Interface (API)
Bonds/Retail Bonds (Primary
Market and Secondary
Market Transactions),
Indonesian Corporate Bonds,
Repo and Reverse Repo
5. Services
• Safe Deposit Box
• Telegraphic Transfer and
Demand Draft
• Bills Collection Facility (FX)
• Bank Draft (FX)
• Inward and Outward
Transfer (Rupiah and Foreign
Currency)
• Inward and Outward
Collection
• Transfer LC
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 45
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Company Profile
Organisational Structure
As of 31 December 2025
BOARD OF DIRECTORS
• Executive Committee Audit Committee
• Risk Management Committee:
- Anti-Financial Crime Committee
- Business Continuity Management Risk Monitoring
Committee Committee
- Operational Risk Management
Committee
• Credit Committee Remuneration and
• Asset and Liability Committee Nomination Committee
• Information Technology Committee
• Human Resources Committee
• Credit Policy Committee
• Integrated Risk Management Committee Integrated Corporate
Governance Committee
Consumer Banking Wholesale Banking Global Markets Technology and
Director Director Director Operations Director
Cristina Teh Tan Harapman Kasan Sonny Samuel Paul Rafiuly
Head of Strategic
Head of Channels Head of Human Special Asset Communications
& Digitalisation Resources Management Head & Brand
*(Pjs) Ritaria Gevy Q Wulandari Maya Saraswati
Jenny Lukito
Tjokromulio Makagiansar
Sales & Deputy Head Head of Corporate HR Services & Head of WB,
Distribution Head of Channels & Industrial Relation Trading Head Markets and
Banking
Digitalisation Head Enterprise T&O
Neneng Dewi Welly Soewandono
Edwin Kadir
Mulyasari Ritaria Tjokromulio Lily Johan Indra Gunawan
Deposit, Wealth Regional General Portfolio Head of Retail-
Head of FIG & Talent &
Management & Manager & Liquidity Banking and
Structured Finance Development Head
Training Head Regional 1 Management Head Channel T&O
Jenny Lesmana Triagung W
Emillya Soesanto Vacant Suhendar Monique Sagita
Secured Product & Regional General Head of Commercial GM Corporate Shared
Sales Head Manager Banking Rewards Head Banking & FI Sales Infrastructure
Regional 2 Head Services Head
Inge Kartikasari Fenny Natalya Vacant
Hendro Patrick
Wonoadi Vacant Wiratama Yusar
Wisely
Organization
Cards & Payment Regional General Business
Head of Business Development & People Global Markets
Head Manager - Technology
Banking Analytics Head Structuring Head
Regional 3 Services Head
Y. Herman Soesetyo Dewi Tuegeh Septine Marida Steive Yoshika Putra
Grace Rifatunisa Jieni
HRBP (Consumer GM Commercial,
Regional General Wholesale T&O Risk
TMRW Head Banking and Consumer &
Manager - Banking Business Governance and
Channels & Business Banking
Regional 4 Management Head Assurance Head
Glenn Natamihardja Digitalisation) Head Sales Head
Mei Sumiati Ferdy Djojo Vera Hasan Handi Mulia
Endoflint Gedeo
Wholesale Global Markets
PFS Marketing HRBP (WB, TB, GM, T&O Planning &
Banking Business
Head T&O) Head Procurement
Acquisition Head Management Head
Head
Arief Tjakraamidjaja Farida Holil
Evelyn Yuvania Gerry Hasang
Roberto Sutedja
PFS Business Risk Dedicated HRBP (Corporate Information
Head FDI Unit Function) Head Security Head
Francisca Mulyanto Samuel Houten Devi Siswojo Farina Mutia
Business Analytics Dedicated
Talent Acquisition
Head FDI Unit (China
Head
Desk)
Sekar Saraswita
Vacant
Pradani Kelvin
Chinese
Consumer Business
Corporate
Risk & Control Head
Relationship
Jessy Catharina Head
Sigar Yuan Deyan
Customer Franchise
& Transformation
Head
Anne Budihardja
46 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 49
GENERAL MEETING
OF SHAREHOLDERS
BOARD OF COMMISSIONERS
President Director
Hendra Gunawan
Finance and Corporate Compliance, Legal, Risk Management Transaction Banking
Services Director and Corp. Secretary Director Director
Director
Teh Han Yi Henry Santoso W. Kartyono
Ardhi Wibowo
Customer Head of Internal
CEO Office Head Sustainability
Advocacy Head Audit
Head
Tan Fransiska H Imbang Perdana
Amelia Ragamulu Chelsea Monacella
Satryawan
AFC Head Credit Risk Head of Strategic
Finance Head Cash Management
Management Head Stakeholders
Sales Head
Henry Kusumajaya Development
Fonita Tatang
Budiman Yanuar Maulana Defi Xu
Bontor Sitio
Performance Market & Balance
Management & GM, Legal Head Sheet Risk Trade Sales Head
Channels Business Management Head
Finance Head Erawati Esther Daniel Prabawa
Ajeng Naya Anindita Ivan Pidyananda
Compliance Operational Risk
Wholesale Business Trade Product &
Strategy and Management Head
Finance Head Marketing Head
Governance Head
Brahmantya Nimas Mahati
Setiawan Gunardi H Josephine
Paramajati Danayanti
Kathrine P. P.
Reg. Compl. WB
Consumer Business & Global Markets Head of Retail
Cash Product Head
Finance Head Advisory Head Credit
Thomas Grace Manuela
Nuco Yotoho Rudy
Bangun A.
Regulatory Head of Commercial
CTU & Financial Compliance – FSCM Coordinator
Consumer & FI Credit 1
Strategy Head & MNC
Advisory Head
Siswo Soebianto
Stanly Gunawan Pjs. Devita Darjong Tungadi
Hayuningtyas Iksan
Corporate Real Compliamce Head of Programme
Estate Services Assurance Head Commercial & FI Manager
Head Credit 2
Praisy Pramesa A Yohanes Darmawan
Stella Damayanti FX Yanto Edy Umar
Compliance
Country Data Head of Corporate
Analytics &
Officer Credit
Insights Head
Fajar Septandri Pjs. Josephine Ratnasari
Maharjaya Kathrine P. P. Kartawiria
Corporate Business Banking
Secretary Head Credit Head
Susilowati Soelaiman Reza
Poernomo
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 47
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Company Profile
Profile of The Board of Commissioners
WEE EE CHEONG CHIN VOON FAT (FREDERICK CHIN)
President Commissioner Deputy President Commissioner
Age : 73 years old Age : 65 years old
Citizenship : Singaporean Citizenship : Singaporean
Domicile : Singapore Domicile : Singapore
Legal Basis of Appointment Legal Basis of Appointment
• Annual General Meeting of Shareholder (AGM) Resolutions • AGM Resolutions dated 29 April 2019
dated 22 June 2007 as Commissioner • Recent reappointment based on the AGM Resolutions dated
• Extraordinary General Meeting of Shareholders (EGM) 29 April 2025
Resolutions dated 18 January 2011 as Deputy President
Commissioner Work Experience
• AGM Resolutions dated 29 April 2019 as President • Country Executive for Greater China, Thailand, Indonesia and
Commissioner Malaysia
• Recent reappointment based on the AGM Resolutions dated • Executive Asia Pacific Committee Bank of America Merrill
29 April 2025 Lynch (2010-2013)
• Bank of America Merrill Lynch (1984-2013)
Work Experience
Joined United Overseas Bank Limited (UOBS) in 1979 and has Educational Background
been a Director of UOBS since 1990 Bachelor Degree in Commerce (Accounting and Econometrics)
from University of Melbourne, Australia
Educational Background
Bachelor of Science (Business Administration) and a Master of Concurrent Positions
Arts (Applied Economics) from American University, Washington, Head of Group Wholesale Banking and Markets at UOBS
DC, USA
Affiliated Relationship
Concurrent Positions He has no affiliated relationship with fellow members of the
• Deputy Chairman and Chief Executive Officer at UOBS Board of Commissioners nor with the Board of Directors.
• Chairman at United Overseas Insurance However, he has an affiliation with the Controlling Shareholders.
• Chairman at United Overseas Bank (China)
• Chairman at United Overseas Bank (Thai)
• Director at United Overseas Bank (Malaysia)
• Council member of the Association of Banks in Singapore
• Council member of the Institute of Banking & Finance
• Member of the Board of Governors of the Singapore-China
Foundation
• Honorary Council Member of the Singapore Chinese
Chamber of Commerce & Industry
Affiliated Relationship
He has no affiliated relationship with fellow members of the
Board of Commissioners nor with the Board of Directors.
However, he has an affiliation with the Controlling Shareholders.
48 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 51
CHAN KOK SEONG WAYAN ALIT ANTARA
Commissioner Independent Commissioner
Age : 63 years old Age : 77 years old
Citizenship : Singaporean Citizenship : Indonesian
Domicile : Singapore Domicile : Jakarta
Legal Basis of Appointment Legal Basis of Appointment
• AGM Resolutions dated 29 April 2019 • AGM Resolutions dated 20 June 2008
• Recent reappointment based on the AGM Resolutions dated • Recent reappointment based on the AGM Resolutions dated
29 April 2025 29 April 2025
Work Experience Work Experience
• UOB Malaysia (1998-2012) with his last position as Chief • Commissioner at PT Sumber Abadi Tirtasentosa (2008-2015)
Executive Officer • Independent Commissioner at PT Bhakti Securities (2007-
• Head of Risk Management at Arab-Malaysian Merchant 2008)
Bank (1995-1998) • Career journey at PT Bank Rakyat Indonesia (Persero) Tbk
• Assistant Manager at Central Bank of Malaysia (1986-1995) (BRI) spanning since 1976, appointed in key leadership roles
including Director of Micro and SME Credit (2000-2003),
Educational Background Treasury and Finance (CFO) Director and Chairman of the
Bachelor Degree in Accounting from University of Malaya, BRI IPO Team (2003-2005), and Deputy President Director
Malaysia (2005-2006).
Concurrent Positions Educational Background
Group Chief Risk Officer at UOBS Bachelor Degree in Agricultural Economics from the Faculty of
Agriculture at Gadjah Mada University, Yogyakarta
Affiliated Relationship
He has no affiliated relationship with fellow members of the Concurrent Positions
Board of Commissioners nor with the Board of Directors. -
However, he has an affiliation with the Controlling Shareholders.
Statement of Independence
He has declared his independence statement on 30 December
2024.
Affiliated Relationship
He has no affiliated relationship with fellow members of the
Board of Commissioners, members of the Board of Directors, nor
with the Controlling Shareholders.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 49
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Company Profile
VJH BOENTARAN LESMANA JOHANES SUSILO
Independent Commissioner Independent Commissioner
Age : 69 years old
Age : 78 years old Citizenship : Indonesian
Citizenship : Indonesian Domicile : Jakarta
Domicile : Jakarta
Legal Basis of Appointment
• EGM Resolutions dated 26 October 2023, with an effective term
Legal Basis of Appointment of office from 30 January 2024
• AGM Resolutions dated 9 May 2018 • Recent reappointment based on the AGM Resolutions dated 29
• Recent reappointment based on the AGM Resolutions April 2025
dated 29 April 2025
Work Experience
• President Commissioner at PT Sucorinvest Asset Management
Work Experience (2013–January 2024)
Having been at the Public Accountant Firm (KAP) • Independent Commissioner at PT Trias Sentosa Tbk (2022–2023;
2003–2017)
Tanudiredja, Wibisana, Rintis and Rekan (formerly KAP
• Independent Commissioner at PT Colorpak Indonesia Tbk (2013–
Drs. Hadi Sutanto and Partners) PricewaterhouseCoopers 2023)
Indonesia in 1972 and was promoted as a Partner from 1 • President Director at PT Jayatama Prima Distribusi (2018–2023)
July 1990 until his retirement on 1 January 2010. • Commissioner at PT Gulf Mangan Grup (2018–2023)
• Commissioner at PT JMP Indonesia (2025-2023)
• Independent Commissioner at PT Sucor Sekuritas (d/h PT
Educational Background Sucorinvest Central Gani) (2000–2013)
Bachelor Degree in Economics from the Faculty of • President Director at PT Asia Kapitalindo Securities Tbk (1994–
Economics, University of Indonesia, Jakarta 2000)
• President Director at PT Asia Kapitalindo Finance (1994–1999)
• President Director at PT Danamon GT Management (d/h
Concurrent Positions PT Jakarta Assetama Management) (1990–1994)
- • President Director at PT Danamon Securities (1990–1994)
• President Commissioner at PT Prima Alloy Steel Universal Tbk
(1989–2012)
Statement of Independence
• Senior Vice President – Corporate Secretary at PT Bank Danamon
He has declared his independence statement on Indonesia Tbk (1989–1994)
30 December 2024. • Vice President at Chase Manhattan Bank, Jakarta (1986–1989)
• Assistant Vice President at PT Chase Leasing Indonesia (1982–
1986)
Affiliated Relationship
He has no affiliated relationship with fellow members of Educational Background
the Board of Commissioners, members of the Board of • Bachelor of Accounting from Universitas Advent Indonesia,
Directors, nor with the Controlling Shareholders. Bandung, Indonesia
• Master of Business Administration from Andrews University,
Berrien Spring, Michigan, USA
Concurrent Positions
-
Statement of Independence
He has declared his independence statement on 30 December
2024.
Affiliated Relationship
He has no affiliated relationship with fellow members of the Board
of Commissioners, members of the Board of Directors, nor with the
Controlling Shareholders.
50 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 53
Information on Changes to the Members of
the Board of Commissioners
In 2025, there were no changes to the composition of the Board
of Commissioners. The Board’s composition remained in effect
throughout the year.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 51
Page 54
Company Profile
Profile of the Directors
HENDRA GUNAWAN PAUL RAFIULY
President Director Technology and Operations Director
Age : 55 years old Age : 49 years old
Citizenship : Indonesian Citizenship : Indonesian
Domicile : Jakarta
Domicile : Jakarta
Legal Basis of Appointment
• AGM Resolutions dated 28 April 2019 as Deputy President Legal Basis of Appointment
Director • EGM Resolutions dated 11 October 2018
• EGM Resolutions dated 21 October 2020 as President • Recent reappointment based on the AGM Resolutions dated
Director 29 April 2025
• Recent reappointment based on the AGM Resolutions dated
29 April 2025 Work Experience
• Chief Operating Officer at PT Trimegah Securities Tbk,
Work Experience Indonesia (2014-2018)
• Deputy President Director at UOB Indonesia (2019-2020)
• Head of Enterprise Technology Architecture (his latest
• Deputy Chief Executive Officer at UOB Malaysia (2017-2019)
position) at OCBC Bank, Singapore (2010-2014)
• Managing Director Centre of Excellence, Head of Agribusiness
and Consumer Goods (2011-2017) • Engagement Manager at McKinsey & Company, Singapore
• PT Bank DBS Indonesia with last position as President (2006-2010)
Director (2003-2011)
• Senior Vice President, Corporate Planning at DBS Bank Pte Educational Background
Ltd, Singapore (2003) • Master of Science in Electrical Engineering and Computer
• Vice President at Deutsche Bank Global Corporate Finance, Science, and the Master of Science in Building Technology
Singapore (2000-2002) from the Massachusetts Institute of Technology in
• Investment Analyst and Head of Indonesia Investment Cambridge, United States
Research at Schroders Investment Management Pte Ltd,
• Bachelor of Architecture and Diploma in Business
Singapore (1999-2000)
Administration from University of Texas in Austin, United
• Head of Investment Research at PT Schroders Investment
Management Indonesia (1995-1999) States
• Chartered Financial Analyst (CFA)
Educational Background • Financial Risk Manager (FRM)
• Bachelor Degree in Finance from The Wharton School of • Information System Security Professional (CISSP)
Finance and Commerce of the University of Pennsylvania, • Certified Ethical Hacker (CEH)
Philadelphia, USA • Certified Information Security Manager (CISM)
• Bachelor Degree in Electrical Engineering from The Moore
School of Electrical Engineering, at the University of Concurrent Positions
Pennsylvania, Philadelphia, USA
-
Concurrent Positions
- Affiliated Relationship
He has no affiliated relationship with fellow members of the
Affiliated Relationship Board of Directors and members of the Board of Commissioners,
He has no affiliated relationship with fellow members of the nor with the Controlling Shareholders.
Board of Directors and members of the Board of Commissioners,
nor with the Controlling Shareholders.
52 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 55
TEH HAN YI* HARAPMAN KASAN
Finance and Corporate Services Director Wholesale Banking Director
Age : 55 years old Age : 57 years old
Citizenship : Singaporean Citizenship : Indonesian
Domicile : Jakarta Domicile : Jakarta
Legal Basis of Appointment Legal Basis of Appointment
• EGM Resolutions dated 21 June 2019 • EGM Resolutions dated 21 June 2019
• Recent reappointment based on the AGM Resolutions dated • Recent reappointment based on the AGM Resolutions dated
29 April 2025 29 April 2025
Work Experience Work Experience
• Executive Directors at Group Human Resources at UOB • Citibank, N.A. Indonesia with last position as Managing
Singapore (2017-2019) Director, Head of Citi Commercial Bank (2015-2018)
• Chief Financial Officer at UOB China (2012-2017) • PT Bank Danamon, Tbk and served his last position as EVP
• Financial Management Solution Leader at IBM China (2009- Wholesale Business Head (2010-2015)
2012) • Citibank, N.A. Indonesia with last position as Head for
• Head, Financial Planning & Analysis, AsiaPasific at Citi Commercial Bank (2001-2010)
Global Wealth Management Asia Pasific (2007-2008) • PT Bank Niaga, Tbk with his last position as Regional
• UOB Singapore with last position as Head of Group Financial Marketing Head (1990-1997)
Reporting (1999-2007)
• Assistance Vice President at Overseas Union Bank Limited Educational Background
Singapore (1995-1999) • Master of Business Administration from Kennedy-Western
• Auditor at the Auditor-General’s Office of Singapore (1992- University – Lembaga Manajemen Internasional Indonesia
1995) • Bachelor of Accounting Degree from University of HKBP
Nommensen, Medan
Educational Background
• Bachelor Degree of Accounting from Nanyang Technological Concurrent Positions
University, Singapore, and is a Certified Public Accountant -
(CPA)
Affiliated Relationship
Concurrent Positions He has no affiliated relationship with fellow members of the
- Board of Commissioners, members of the Board of Directors, nor
with the Controlling Shareholders.
Affiliated Relationship
She has no affiliated relationship with fellow members of the
Board of Directors and members of the Board of Commissioners,
nor with the Controlling Shareholders.
*) Ms. Teh Han Yi’s term as Finance and Corporate Services Director is
ended on 31 December 2025.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 53
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Company Profile
SONNY SAMUEL ARDHI WIBOWO
Global Markets Director Compliance, Legal, and Corporate Secretary Director
Age : 56 years old Age : 50 years old
Citizenship : Indonesian Citizenship : Indonesian
Domicile : Jakarta Domicile : Jakarta
Legal Basis of Appointment Legal Basis of Appointment
• AGM Resolutions dated 30 April 2020 • AGM Resolutions dated 30 April 2020
• Recent reappointment based on the AGM Resolutions dated • Recent reappointment based on the AGM Resolutions dated
29 April 2025 29 April 2025
Work Experience Work Experience
• Director, Head of Global Markets PT Bank ANZ Indonesia • Citibank, N.A. Indonesia with last position as Compliance
(2014-2018) Director (2012-2020)
• Head of Sales and Marketing at PT Standard Chartered • Wholesale, Auto and Subsidiary Audit Head at PT Bank
Bank and Head of Global Marketing at PT Bank CIMB Niaga CIMB Niaga, Tbk (2010-2012)
Tbk (2011-2014) • Audit Internal Manager at The Royal Bank of Scotland
• Treasury Director at The Royal Bank of Scotland and (2006-2009) and Barclays Indonesia (2009-2010)
PT Rabobank International Indonesia (2009-2011) • Restructuring and Revitalization Unit Head at PT Perusahaan
• Associate Director at Barclays Capital Singapore (1997-1998) Pengelola Aset (Persero) (2009-2009)
• Head of Treasury Marketing at Bank of America Corporation • Expense Analyst at Citibank, N.A. Indonesia (2006-2006)
(1994-1997) • Associate Manager at Ernst & Young Indonesia (2002-2006)
• Treasury Dealer at Deutsche Bank AG (1990-1994) • Program Coordinator at PT GE Finance Indonesia (2000-
2001)
Educational Background
Master of Strategic Management degree from BINUS Business Educational Background
School, Jakarta. • Master of Business Administration degree from the University
of Birmingham, England
Concurrent Positions • Bachelor Degree in Economics from the Faculty of Economics,
- Universitas Indonesia, Jakarta
Affiliated Relationship Concurrent Positions
He has no affiliated relationship with fellow members of the -
Board of Directors and members of the Board of Commissioners,
nor with the Controlling Shareholders. Affiliated Relationship
He has no affiliated relationship with fellow members of the
Board of Directors and members of the Board of Commissioners,
nor with the Controlling Shareholders.
54 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 57
HENRY SANTOSO CRISTINA TEH TAN (BEA)
Risk Management Director Consumer Banking Director
Age : 56 years old
Citizenship : Indonesian Age : 54 years old
Domicile : Jakarta Citizenship : Philippine
Domicile : Jakarta
Legal Basis of Appointment
• EGM Resolutions dated 29 November 2022
Legal Basis of Appointment
• Recent reappointment based on the AGM Resolutions dated
29 April 2025 • AGM Resolutions dated 30 April 2024
• Recent reappointment based on the AGM Resolutions dated
Work Experience 29 April 2025
• Regional Credit Officer, Priority Countries ASP WPB Risk at
HSBC, Hong Kong (2018-August 2022)
• Commissioner at PT Astra Sedaya Finance, Indonesia (2014- Work Experience
2017) • Head of Consumer Banking at UOB Indonesia (November
• Executive Vice President, Head of Risk Retail & SME Banking 2023-May 2024)
at PT Bank Permata Tbk, Indonesia (2013-2017) • Head of Consumer Banking at Citibank N.A. Indonesia (2017-
• Consumer Credit Director, Senior Credit Officer at Citibank,
2023)
Russian Federation (2012-2013)
• Consumer Credit Director, Czech Republic and Cluster Credit • Consumer Business Manager at Citibank N.A. Philippines
Head at Citibank, Czech Republic and Romania (2010-2012) (2013-2017)
• Senior Vice President, Country Consumer Credit Head, Senior • Cards & Credit Products Payment Director at Citibank N.A.
Credit Officer at Citibank, Romania (2008-2010) Philippines (2006-2013)
• Senior Vice President, Deputy Country Risk Manager,
Unsecured Products & Citi Business at Citibank, Singapore • Card Acquisitions & Strategic Development Head, VP at
(2006-2008) Citibank N.A. Philippines (2003-2006)
• Vice President, Risk Management Head, Secured Products & • Cards Category Manager, VP at Citibank N.A Philippines
Citi Business at Citibank, Singapore (2003-2006) (2000-2003)
• Senior Risk Analyst at Citibank, Singapore (2000-2003)
• Cards Category Manager, AVP at Citibank N.A Philippines
• Senior Consultant at Ernst & Young FSI, Singapore (1999-
2000) (1998-2000)
• Senior Product Manager at PT Bank BII Commonwealth, • Product Manager at Unilever Philippines (1993-1998)
Indonesia (1997-1999)
• Deputy Head of Credit Division, Perdana Multi Finance, Educational Background
Indonesia (1997-1997)
• Management Associate to Risk Analyst at Citibank, N.A., • Bachelor Degree in Applied Economics from De La Salle
Indonesia (1994-1997) University, Filipina
• Bachelor Degree in Commerce from De La Salle University,
Educational Background Filipina
• Master of Business Administration from University of Illinois
Urbana- Champaign, USA.
• Bachelor of Business Administration from Iowa State Concurrent Positions
University, USA -
Concurrent Positions Affiliated Relationship
-
She has no affiliated relationship with fellow members of the
Affiliated Relationship Board of Directors and members of the Board of Commissioners,
He has no affiliated relationship with fellow members of the nor with the Controlling Shareholders.
Board of Directors and members of the Board of Commissioners,
nor with the Controlling Shareholders.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 55
Page 58
Company Profile
W. Kartyono
Transaction Banking Director
Age : 47 years old
Citizenship : Indonesian
Domicile : Jakarta
Legal Basis of Appointment
AGM Resolutions dated 29 April 2025
Work Experience
• Head of Transaction Banking at UOB Indonesia (2013-2025)
• Trade Sales Head at UOB Indonesia (2010-2012)
• Head of Trade & Supply Chain Sales (SVP) at ANZ Panin Bank
(2010–2010)
• Head of Trade Finance Sales at Bank DBS Indonesia (2005-
2010)
• Trade & Payment Specialist at International Banking Divison
at Bank Central Asia (1999 – 2005)
Educational Background
Bachelor’s Degree in Civil Engineering from Tarumanagara
University, Jakarta
Concurrent Positions
-
Affiliated Relationship
He has no affiliated relationship with fellow members of the
Board of Directors and members of the Board of Commissioners,
nor with the Controlling Shareholders.
56 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 59
Information on Changes to Members of the Directors
In 2025, there were changes to the composition of the Company’s Board of Directors. The Annual
General Meeting of Shareholders held on 29 April 2025 approved the appointment of Mr W.
Kartyono as Director, which became effective on the same date following approval from the
Financial Services Authority (OJK).
Subsequently, at the Extraordinary General Meeting of Shareholders on 9 December 2025, the
shareholders approved the resignation of Ms. Teh Han Yi as Director, effective at the end of her
term of office on 31 December 2025.
Employee Demography
As of 31 December 2025, UOB
Indonesia employed a total of 3,597 employees.
Further details on the Bank’s employee profile and demographics can be found in the Management
Discussion and Analysis – Human Resources section on pages 106-107.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 57
Page 60
Company Profile
United Overseas Bank Limited
as a Controlling Shareholder
UOB is a leading Asian bank with a global network in UOB is also committed to helping businesses forge a
Southeast Asia, Asia Pacific, Europe and North America. sustainable future, by fostering social inclusiveness,
Operating through our head office in Singapore and creating positive environmental impact and pursuing
banking subsidiaries in China, Indonesia, Malaysia, economic progress. UOB believes in being a responsible
Thailand. UOB has a global network of more than 500 financial services provider. UOB is steadfast in its
branches and offices in 19 Markets in Asia Pacific, Europe support of education, children and art, and doing right
and North America. by its communities and stakeholders.
Since its incorporation in 1935, UOB has grown organically What We Do
and through a series of strategic acquisitions. Today, UOB provides a wide range of financial services globally
UOB is rated among the world’s top banks: Aa1 by through our three core business segments – Group Retail,
Moody’s Investors Service and AA- by both S&P Global Group Wholesale Banking and Group Global Markets.
Ratings and Fitch Ratings. Our range of services cover our customers’ needs across
consumer banking, private banking, commercial banking,
For nearly nine decades, UOB has adopted a customer- corporate banking and institutional banking. Through
centric approach to create long-term value by staying our subsidiaries, we also provide asset management,
relevant through its enterprising spirit and doing right private equity fund management and insurance services,
by its customers. UOB is focused on building the future among others.
of ASEAN – for the people and businesses within and
connecting with ASEAN.
UOB connects businesses to opportunities in the region
with its unparalleled regional footprint, leverage data
and insights to innovate and create personalised
banking experiences and solutions catering to each
customer’s unique needs and evolving preferences.
58 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 61
Where We Operate
~430 branches and offices in Southeast Asia,
Asia Pacific, Europe and North America.
Brunei 2 Australia 1
Hong Kong 2 Canada 3
India 2 France 1
Indonesia 91 United Kingdom 1
Japan 2 USA 2
Mainland China 17
Malaysia 58
Myanmar 2
Philippines 1
Singapore 52
South Korea 1
Taiwan 1
Thailand 180
Vietnam 7
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 59
Page 62
Company Profile
Five-Year Financial Summary of United Overseas Bank Limited
Description 2021 2022 2023 2024 2025
Selected income statement items ($ million)
Total income 9,789 11,575 13,932 14,294 13,808
Total expenses 4,313 5,281 6,217 6,310 6,157
Operating profit 5,476 6,294 7,715 7,984 7,651
Net profit after taxa 4,075 4,573 5,711 6,045 4,682
Selected balance sheet items ($ billion)
Gross customer loans 311 320 321 338 352
Customer deposits 353 369 385 404 426
Total assets 459 504 524 538 572
Shareholders’ equitya 43 43 46 50 51
Financial indicators (%)
Cost/income ratio 44.1 45.6 44.6 44.1 44.6
Non-performing loans ratio 1.6 1.6 1.5 1.5 1.5
Return on average ordinary shareholders’ 10.2 11.2 13.4 13.3 9.6
equityb
Return on average total assets 0.92 0.94 1.12 1.16 0.86
Return on average risk-weighted assets 1.68 1.74 2.16 2.27 1.75
Capital adequacy ratio (%)
Common equity tier 1 13.5 13.3 13.4 15.5 15.1
Tier 1 14.4 14.4 14.4 16.6 16.1
Total 16.6 16.7 16.6 18.2 17.7
Per ordinary share
Basic earnings ($)b 2.39 2.69 3.34 3.56 2.76
Net asset value ($) 24.08 24.24 26.00 28.11 29.36
Net dividend (cents)c 120 135 170 180 156
a. Relates to the amount attributable to equity holders of the Bank.
b. Calculated based on profit attributable to equity holders of the Bank net of perpetual capital securities
distributions.
c. Excluding special dividends.
60 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 63
Structure and Composition of Shareholders
The Company’s Ownership Structure
As of 1 January 2025 As of 31 December 2025
Total Issued Total Issued
and Fully and Fully
Shareholders Number of Percentage of Percentage of
Paid-Up Number of Paid-Up
Shares Ownership (%) Ownership (%)
Capital Shares Capital
(in million IDR) (in million IDR)
UOB
International
Investment 8,430,031,879 68.943 2,107,508 8,430,031,879 68.943 2,107,508
Private Limited,
Singapore
United
Overseas
3,675,134,661 30.056 918,784 3,675,134,661 30.056 918,784
Bank Limited,
Singapore
Yayasan
Kesejahteraan 122,308,897 1.000 30,577 122,308,897 1.000 30,577
Nusantara
Other
116,196 0.001 29 116,196 0.001 29
shareholders
Total 12,227,591,633 100.000 3,056,898 12,227,591,633 100.000 3,056,898
Composition of Share Ownership with an Ownership of 5% or More
As of 1 January and 31 December 2025
Total Issued and
Percentage of
Shareholders Number of Shares Fully Paid-Up Capital
Ownership (%)
(in million IDR)
UOB International Investment
8,430,031,879 68.943 2,107,508
Private Limited, Singapore
United Overseas Bank Limited,
3,675,134,661 30.056 918,784
Singapore
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 61
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Company Profile
Classification of Share Ownership Based on Ownership Status
As of 1 January and 31 December 2025
Number of Percentage of
Shareholders Status
Shares Ownership (%)
UOB International Investment Ownership of Foreign
8,430,031,879 68.943
Private Limited, Singapore Institutions
United Overseas Bank Limited, Ownership of Foreign
3,675,134,661 30.056
Singapore Institutions
Yayasan Kesejahteraan
Ownership of Local Institutions 122,308,897 1.000
Nusantara
Other shareholders Ownership of Foreign and Local
116,196 0.001
Institution
Total 12,227,591,633 100.000
Classification of Local and Foreign Shareholders
As of 31 December 2025
Group of Number of Percentage of
Number of Shares
Shareholders Shareholders Ownership (%)
Institutions
Local 3 122,309,280 1.000
Foreign 6 12,105,166,978 98.999
Individuals
Local 20 114,145 0.001
Foreign 1 1,230 0.000
Total 30 12,227,591,633 100.000
Shareholding Ownership by the Board of Significant Changes
Commissioners and Directors Throughout 2025, there were no significant changes
In 2025, none of the members of the Board of in the Company’s ownership structure, shareholder
Commissioners or the Directors held shares in the composition or other corporate actions. The corporate
Company. The Company’s ownership structure remained structure remained consistent with that of the preceding
fully vested in its controlling shareholder, with no year.
individual shareholding by the Board of Commissioners
or Directors.
62 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 65
Company Group Structure
as of 31 December 2025
Citibank Nominees
19.04%
Singapore Pte Ltd.
HSBC (Singapore)
9.25%
Nominees Pte Ltd
Wee Investments
8.07%
Private Ltd
DBSN Services Pte.
Ordinary Shares
Ltd. 7.61%
United Overseas
100%
Bank Limited
Raffles Nominees 30.056%
7.40%
(Pte.) Limited
UOB International
DBS Nominees Others Investment Private
5.93% Limited
(Private) Limited
1.001% 68.943%
Wah Hin and
Company Private 5.25%
Limited PT Bank UOB Indonesia
Other Shareholders
(Ownership below 37.45%
5% each)
Information:
Based on the shareholding structure, United Overseas Bank Limited is identified as the Bank’s Controlling Shareholder. United Overseas Bank
Limited is a publicly listed company on the Singapore Exchange (SGX) and does not have any individual beneficial owner.
Subsidiaries and Affiliates
Until 31 December 2025, UOB Indonesia had no subsidiaries or affiliated entities, as reflected in the Group structure
presented above.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 63
Page 66
Company Profile
Share Listing Chronology
Additional/
Nominal Value Total Listed
Corporate Actions Distribution Dates Reduction in
(IDR) Shares
Total Shares
Initial Public Offering of Shares 20 July 2000 500 194,000,000 970,000,000
Share Dividend 17 May 2002 500 223,689,754 1,193,689,754
Bonus Share 17 May 2002 500 47,133,917 1,240,823,671
Limited Public Offering 20-27 September 500 248,164,734 1,488,988,405
2002
Share Nominal Value 23 December 2002 250 1,488,988,405 2,977,976,810
Limited Public Offering II 28 May-5 June 2003 250 744,494,202 3,722,471,012
Share Dividend 4 November 2003 250 306,091,338 4,028,562,350
Bonus Share 4 November 2003 250 959,549,650 4,988,112,000
Share Dividend 12 May 2005 250 410,821,132 5,398,922,132
Bonus Share 12 May 2005 250 367,309,605 5,766,242,737
Limited Public Offering III 9-19 June 2006 250 887,114,267 6,653,357,004
Tender Offer 22 September- 250 - 6,653,357,004
21 October 2008
Delisting of Shares on Stock 20 November 2008 250 - 6,653,357,004
Exchange
Business Merger 30 June 2010 250 2,900,528,800 9,553,885,804
Right Issue 27 May 2020 250 1,632,759,084 11,186,644,888
Right Issue 20 November 2023 250 1,040,946,745 12,227,591,633
64 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 67
Bond Listing Chronology
As of 2025, the outstanding balance of Senior Debt and Subordinated Debt amounted to IDR950 billion. These
instruments were rated by Fitch Ratings Indonesia at AAA(idn) for Senior Debt and AA(idn) for Subordinated Debt. In
2025, there was IDR100 billion of Senior Debt that matured.
The following table presents the data of outstanding and matured Bonds:
Issuance Value Maturity
Type of Bonds Maturity Coupon Rating Listing
Date (IDR) Date
Outstanding Bonds
Bank UOB Indonesia
AA (idn) Indonesia
Subordinate Debt
5 July 2019 7 years 100 billion 5 July 2026 9.85% p.a. Fitch Stock
Shelf Offering II
Ratings Exchange
Phase I 2019
Bank UOB Indonesia
13 13 AA (idn) Indonesia
Subordinate Debt
November 7 years 650 billion November 9.25% p.a. Fitch Stock
Shelf Offering II
2019 2026 Ratings Exchange
Phase II 2019
Bank UOB Indonesia
AA (idn) Indonesia
Subordinate Debt 8 March 8 March
7 years 100 billion 8.00% p.a. Fitch Stock
Shelf Offering III 2022 2029
Ratings Exchange
Phase I 2022
Bank UOB Indonesia
AA (idn) Indonesia
Subordinate Debt 26 June 26 June
7 years 100 billion 7.50% p.a. Fitch Stock
Shelf Offering IV 2024 2031
Ratings Exchange
Phase I 2024
Matured Bonds
Bank UOB Indonesia
AAA (idn) Indonesia
Senior Debt Shelf 26 June
370 days 100 billion 6 July 2025 6.70% p.a. Fitch Stock
Offering IV Phase I 2024
Ratings Exchange
2024
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 65
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Company Profile
Supporting Institutions and/or Professions
Public Accounting Firm Trustee Legal Consultant
Purwanto Susanti dan Surja PT Bank Mandiri (Persero) Tbk Hiswara Bunjamin & Tandjung
(Ernst & Young Indonesia) Wisma Danantara Indonesia, Sudirman 7.8, Tower 1, Lantai 18
Indonesia Stock Exchange Lantai 22 Jl. Jenderal Sudirman Kav. 7-8
Tower 2, Lt.7 Jl. Jenderal Gatot Subroto Jakarta Selatan,
Jl. Jenderal Sudirman Kav. 52-53 Kav. 36-38, Jakarta Selatan, DKI Jakarta, 10220 - Indonesia
Jakarta Selatan, DKI Jakarta, 12190 - Indonesia Telp. (021) 39738000
DKI Jakarta 12190 - Indonesia Telp. (021) 5245161, 5268216 Faks. (021) 39736110
Telp. (021) 52895000 Faks. (021) 5268201
Faks. (021) 52894100
Share Registrar Notary Rating Agency
PT Raya Saham Registra Kantor Notaris Aulia Taufani S.H PT Fitch Ratings Indonesia
Gedung Plaza Sentral Lantai 2 Menara Sudirman Lantai 17D DBS Bank Tower, Lantai 24
Jl. Jendral Sudirman Kav. 47-48 Jl. Jenderal Sudirman Kav. 60 Jl. Prof Dr. Satrio Kav 3-5
Jakarta 12930 Jakarta Selatan 12190 Jakarta Selatan, DKI Jakarta, 12940
Telp. (021) 2525666 Telp. (021) 52892366 Indonesia
Faks. (021) 2525028 Faks. (021) 5204780 Telp. (021) 29886800
Faks. (021) 29886822
Public Accountant and Public Accounting Firm
Type of Professionals Service Fee Assignment Period
Audit service for 2025 Financial
Statements
Public Accounting Firm IDR5 billion 2025 Fiscal year
There were not any non-audit services
rendered by the Public Accounting Firm
for the Bank.
Information on the Company Website
The Bank ensures that all stakeholders have convenient access to its official website, www.uob.co.id, where a
comprehensive range of regulatory-mandated public information is made available. The information includes the
following:
• Information on the shareholders;
• The code of conduct;
• Summaries of the minutes of Annual and Extraordinary General Meetings of Shareholders as well as all related
notices and invitations;
• The Company’s annual reports financial statements, and quarterly financial statements;
• Profiles of the Board of Commissioners and Directors; and
• Charters of the Board of Commissioners, Directors, Committees and Internal Audit Unit.
66 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 69
Awards and Certifications
March 2025 May 2025 May 2025
Issuing Agency Issuing Agency Issuing Agency
The Digital Banker Forbes and Statista The Asian Banker Indonesia
Award Name Award Name Award Name
Digital CX Awards 2025 The World’s Best Banks 2025 The Asian Banker Indonesia
Business Unit Business Unit Excellence in Retail Finance and
Financial Technology Awards
Digital Banking Bank-wide
Business Unit
Types of Awards Types of Awards
Data Management Office
Outstanding Digital CX - Mobile Rank 3 in Indonesia
Banking - Indonesia Types of Awards
Best Data Analytics Technology
Implementation in Indonesia
May 2025 July 2025 July 2025
Issuing Agency Issuing Agency Issuing Agency
The Asian Banker Indonesia Charlton Media Charlton Media
Award Name Award Name Award Name
The Asian Banker Global Asian Banking & Finance Retail Asian Banking & Finance Retail
Transaction Finance Awards 2025 Banking Awards 2025 Banking Awards 2025
Business Unit Business Unit Business Unit
Transaction Banking Digital Banking Brand and Marketing
Types of Awards Types of Awards Communication
The Asian Banker Global Digital Consumer Banking Types of Awards
Transaction Finance Awards 2025 Initiative of the Year – Indonesia Marketing & Brand Initiative of
the Year – Indonesia
August 2025 September 2025 September 2025
Issuing Agency Issuing Agency Issuing Agency
Euromoney London Stock Exchange Group London Stock Exchange Group
Award Name (LSEG) (LSEG)
Euromoney Awards for Excellence Award Name Award Name
2025 LSEG (London Stock Exchange LSEG (London Stock Exchange
Business Unit Group) FX Awards 2025 Group) FX Awards 2025
Digital Banking Business Unit Business Unit
Types of Awards Global Markets Global Markets
Indonesia’s Best Digital Bank for Types of Awards Types of Awards
Consumers Best Market Maker – Second Most Active Bank – Second
Runner Up Runner Up
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 67
Page 70
Company Profile
September 2025 December 2025
Issuing Agency Issuing Agency
London Stock Exchange Group SWA Magazine
(LSEG) Award Name
Award Name Indonesia Best Company in
LSEG (London Stock Exchange Creating Leaders from Within
Group) FX Awards 2025 2025
Business Unit Business Unit
Global Markets Human Resources
Types of Awards Types of Awards
Most Volume Trade – Second Indonesia Best Company in
Runner Up Creating Leaders from Within
2025 - Excellent predicate
Operational Area and Market Served
As of 31 December 2025, the Company’s service network consisted of 41 branch offices, 50 sub-branch offices, and
108 ATMs across 41 cities in 16 provinces in Indonesia. The Company’s banking services are accessible through its
regional ATM network, the ATM Prima and Bersama networks and the Visa network.
No. Office Name Main Branch Address Dati II Telephone Facsimile
HEAD OFFICE
1. Head Office - Jl. M.H. Thamrin No. 10, 0391 - (021) 23506000 (021) 29936632
Kel. Kebon Melati, Jakarta Pusat
Kec. Tanah Abang 10230
REGIONAL OFFICES
1. Region 1 Region 1 Gedung UOB Plaza 0391 - (021) 23506000 (021) 29936647
Office Office Jl. M.H. Thamrin No. 10, Jakarta Pusat
Kel. Kebon Melati,
Kec. Tanah Abang 10230
2. Region 2 Region 2 Gedung UOB Plaza 0391 - (021) 23506000 (021) 29936632
Office Office Jl. M.H. Thamrin No. 10, Jakarta Pusat
Kel. Kebon Melati,
Kec. Tanah Abang 10230
3. Region 3 Region 3 Jl. Palang Merah No. 30, 3396 - (061) 4156574 (061) 4148556,
Office Office Lantai 3, Kel. Kesawan, Kota (061) 4154793,
Kec. Medan Barat, Medan (061) 4560116
Medan 20231
4. Region 4 Region 4 Jl. Panglima Sudirman 1291 - (031) 5471772, (031) 5345026,
Office Office No. 53, Lantai 3, Kota Surabaya (031) 5481888 (031) 5345136,
Kel. Embong Kaliasan, (031) 5345146
Kec. Genteng
Surabaya 60271
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No. Office Name Main Branch Address Dati II Telephone Facsimile
FUNCTIONAL OFFICES
1. South Head Office Jl. R.A Kartini Kav. 8, Cilandak Barat, 0394 - (021) 50954300
Quarter Jakarta Selatan 12430 Jakarta Selatan
2. Achmad Yani Bandung Jl. Jend. Achmad Yani No. 235, 0191 - (022) 7204952
Kel. Merdeka, Kec. Sumur Bandung, Kota Bandung
Kota Bandung 40113
3. Wahid Head Office Jl. K.H. Wahid Hasyim No. 89, 0391 - (021) 29276200
Hasyim Kel. Gondangdia, Kec. Menteng, Jakarta Pusat (021) 29276400
Jakarta Pusat 10350
BRANCH OFFICES
1. Juanda Juanda Jl. Ir. H. Juanda No. 15, 0391 - (021) 22035055 (021) 22035056
Kel. Kebon Kelapa, Jakarta Pusat – 58
Kec. Gambir 10120
2. UOB Plaza UOB Plaza Jl. M.H. Thamrin No. 10, 0391 - (021) 23506000 (021) 29936680
Kel. Kebon Melati, Jakarta Pusat - 82
Kec. Tanah Abang 10230
3. Kelapa Kelapa Jl. Raya Barat Boulevard 0392 - (021) 4529171 (021) 4529179
Gading Gading Blok LC 7 No. 1-2, Jakarta Utara
Kelapa Gading Permai 14240
4. Green Green Komplek Perumahan Green Garden, 0393 - (021) 5819005, (021) 5802776
Garden Garden Blok A.7 No. 47-50, Jakarta Barat (021) 5802814
Kel. Kedoya Utara,
Kec. Kebon Jeruk 11520
5. Gajah Mada Gajah Mada Jl. Gajah Mada No.87-87A, 0393 - (021) 6329779 (021) 6329696,
(d/h: Kel. Krukut, Kec. Taman Sari, Jakarta Barat (021) 6329766,
(Asemka) Jakarta Barat 11140 (021) 6329966,
(021) 6329906
6. Radio Dalam Radio Dalam Jl. Radio Dalam No. 9 A, 0394 - (021) 7252647 (021) 7252648
Kel. Gandaria Utara, Jakarta Selatan
Kec. Kebayoran Baru 12140
7. Pacific Pacific Pacific Century Place SCBD lot 10 0394 - (021) 72888788
Century Century Jl. Jend. Sudirman kav 52-53 Jakarta Selatan
Place Place Jakarta Selatan 12190
8. Pantai Indah Pantai Indah Pantai Indah Kapuk Metro Broadway 0392 - (021) 30010566
Kapuk Metro Kapuk Metro The Gallery No.8 Unit ES, ET, & FA Jakarta Utara
Jl. Pantai Indah Utara II,
Pantai Indah Kapuk
Jakarta Utara 14460
9. Kebon Jeruk Kebon Jeruk AKR Gallery West 0393 - (021) 38782033
AKR AKR Jl. Panjang No. 5, Kebon Jeruk, Jakarta Barat
Jakarta Barat 11530
10. Serang Serang Jl. M. Hasanuddin, 0203 - (0254) 200153, (0254) 200692
Serang Plaza Blok II No. 3-7, Kota Serang (0254) 201566
Serang, Banten 42112
11. Bandar Bandar Jl. Ikan Tenggiri No. 17/A, 3991 - Kota (0721) 482982 (0721) 482951
Lampung Lampung Teluk Betung, Bandar Lampung
Bandar Lampung 35223
12. Bogor Bogor Jl. Raya Pajajaran No. 84, 0192 - (0251) 8306699 (0251) 8306690
Kel. Baranangsiang, Kec. Bogor Timur, Kota Bogor
Kota Bogor 16143
13. Medan Medan Jl. Palang Merah No. 30, 3396 - (061) 4156574 (061) 4148556,
Kel. Kesawan, Kec. Medan Barat, Kota Medan (061) 4154793,
Medan 20231 (061) 4560116
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No. Office Name Main Branch Address Dati II Telephone Facsimile
14. Tomang Elok Tomang Elok Jl. Jend. Gatot Subroto, Kompleks 3396 - (061) 8455405, (061) 8455656
Tomang Elok Blok A No. 55, Kel. Sei Kota Medan (061) 8455785,
Sikambing B, Kec. Medan Sunggal, (061) 8455635
Medan 20122
15. Palembang Palembang Jl. Mayor HM. Rasyad Nawawi, 3691 - (0711) 5734695 (0711)369657
Ruko Blok A1 No. 500 dan Blok A2 Kota Palembang
No. 501, Kel. 9 Ilir Kec. Ilir Timur 3,
Kota Palembang 30113
16. Pekanbaru Pekanbaru Jl. Jend. Sudirman No. 442, 3591 - (0761) 21168, (0761) 848052
Kel. Tanah Datar, Kec. Pekanbaru Kota Pekanbaru (0761) 21116
Kota, Kota Pekanbaru Riau 28115 (0761) 20879
(0761) 848053
17. Batam Batam Komplek Batam Plaza Blok E No. 1-3, 3892 - (0778) 459691 (0778) 458601
Jl. Imam Bonjol, Kel. Sungai Jodoh Kota Batam
Kec. Batu Ampar, Kota Batam 29453
18. Batam Batam Komplek Mahkota Raya Blok D No. 7 3892 - (0778) 7486000 (0778) 7486025
Centre Centre & No. 8, Kota Batam
Jl. Engku Putri, Kel. Teluk Tering,
Kec. Batam Kota, Kota Batam,
Kepulauan Riau 29461
19. Solo Solo Jl. Jend. Urip Sumoharjo No. 13- 17, 0996 - Kota (0271) 646348 (0271) 668758,
Kepatihan Wetan, Jebres, Surakarta/Solo (0271) 630620,
Kota Surakarta, 57129 (0271) 646947
20. Bandung Bandung Jl. Jend. Sudirman No. 55 A, 0191 - (022) 4204491 (022) 4238906
Kel. Karanganyar Kec. Astana Anyar, Kota Bandung
Kota Bandung 40241
21. Bandung Bandung Jl. Abdul Rivai No. 2 A, Tamansari, 0191 - (022) 4209980 (022) 4209970
Rivai Rivai Bandung Wetan, Kota Bandung, Kota Bandung
Jawa Barat 40116
22. Semarang Semarang Menara Suara Merdeka (Ground 0991 - (024) 86448000 (024)
Floor, Mezzanine Floor, Lantai 2) Kota Semarang 86446066
Jl. Pandanaran No.30, Kel. Pekunden,
Kec. Semarang Tengah,
Semarang 50241
23. Cirebon Cirebon Jl. Yos Sudarso No. 29, 0194 - Kota (0231) 205040, (0231) 201989,
Lemahwungkuk, Cirebon (0231) 206959, (0231) 248340
Kota Cirebon, Jawa Barat 45111 (0231) 206396,
(0231) 221541
24. Purwokerto Purwokerto Jl. Jend. Sudirman No. 732, 0914 - Kab. (0281) 2958100 (0281) 2958089
Kel. Purwokerto Kulon, Banyumas
Kec. Purwokerto Selatan,
Kab. Banyumas 53141
25. Magelang Magelang Jl. Tidar No. 17, Kel. Magersari, 0995 - (0293) 362181, (0293) 364271
Kec. Magelang Selatan, Kota Magelang (0293) 364344,
Kota Magelang 56126 (0293) 365261,
(0293) 364405-06
26. Yogyakarta Yogyakarta Jl. Jend. Sudirman No. 62, Kotabaru, 0591 - (0274) 562000, (0274) 563433
Gondokusuman, Kota Yogyakarta, Kota Yogyakarta (0274) 517410
Daerah Istimewa Yogyakarta 55224
27. Tegal Tegal Jl. Kolonel Sugiono No. 56, 0994 - (0283) 325001, (0283) 325008
RT.003/RW.05, Kel. Pekauman, Kota Tegal (0283) 325005
Kec. Tegal Barat, Tegal 52113
28. Surabaya Surabaya Jl. Panglima Sudirman 1291 - (031) 5471772, (031) 5345026,
No. 53, Embong Kaliasin, Genteng, Kota Surabaya (031) 5481888 (031) 5345136,
Kota Surabaya 60271 (031) 5345146
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No. Office Name Main Branch Address Dati II Telephone Facsimile
29. Surabaya Surabaya Jl. Raya Bukit Darmo Golf, 1291 – (031) 7343949 (031) 7343910
Bukit Darmo Bukit Darmo Blok R No. 28 – 30, Kota Surabaya (Hunting),
Kel. Pradah Kalikendal, (031) 7326000
Kec. Dukuh Pakis 60226 (Privilege Banking),
(031) 5486008
(Call Centre
24 hours)
30. Surabaya Surabaya Jl. Manyar Kertoarjo No. 50, 1291 – (031) 5991168 (031) 5991411
Manyar Manyar Kel. Manyar Sabrangan, Kota Surabaya (031) 5991428 (031) 5991412
Kertoarjo Kertoarjo Kec. Sukolilo, Surabaya 60116
31. Jember Jember Jl. Gajah Mada No. 68, 1212 - (0331) 484545, (0331) 484980
Kel. Jember Kidul, Kab. Jember (0331) 424759,
Kec. Kaliwates, (0331) 424859
Kabupaten Jember 68131
32. Denpasar Denpasar Jl. Dr. Wahidin No. 39, 7291 - (0361) 433014 (0361) 424245
Kel. Pemecutan, Kota Denpasar
Kec. Denpasar Barat,
Kota Denpasar 80111
33. Bali Renon Bali Renon Jl. Raya Puputan Komplek Pertokoan 7291 - (0361) 241888 (0361) 245978
Niti Mandala Raya No.17 Renon, Kota Denpasar
Kel. Dangin Puri Klod,
Kec. Denpasar Timur,
Denpasar 80234
34. Banyuwangi Banyuwangi Jl. Jend. Sudirman No. 16, 1211 - (0333) 426500 (0333) 424260
Kel. Penganjuran, Kab. Banyuwangi (0333) 424705
Kec. Banyuwangi, (0333) 423061-62
Kabupaten Banyuwangi 68416 (0333) 422270-71
(0333) 424070
35. Jombang Jombang Jl. Gus Dur (d/h. Jl Merdeka) No. 133, 1204 - (0321) 862500-01 (0321) 862171
Candi Mulyo, Kec. Jombang, Kab. Jombang (0321) 862337
Kabupaten Jombang 61419 (0321) 874857-58
36. Malang Malang Jl. Basuki Rahmat 1293 - (0341) 342333 (0341) 342572
No. 63, Kauman, Klojen, Kota Malang
Kota Malang 65119
37. Makassar Makassar Jl. Sulawesi No. 83, 6191 - (0411) 321421 (0411) 315702
Pattunuang, Wajo, Kota Makassar (0411) 319457
Kota Makassar 90174
38. Pontianak Pontianak Jl. HOS Cokroaminoto 5391 - (0561) 732600 (0561) 736282
No. 266/A, Darat Sekip, Kota Pontianak (0561) 734656
Pontianak Kota,
Kota Pontianak 78117
39. Balikpapan Balikpapan Kavling 8 Square Blok A6 & A7, 5492 - Kota (0542) 7208888 (0542) 765477
RT 28 Jl. M.T. Haryono, Kel. Damai, Balikpapan (0542) 7209999
Kec. Balikpapan Selatan 76114
40. Samarinda Samarinda Jl. Pangeran Diponegoro No. 68-70, 5491 - (0541) 732492- (0541) 732490
Pelabuhan, Samarinda Kota, Kota Samarinda 95-97
Kota Samarinda 75112 (0541) 749516-
17-18
41. Banjarmasin Banjarmasin Jl. Lambung Mangkurat No. 17, 5191 - (0511) 3357172 (0511) 3353305
Banjarmasin, Kertak Baru Ulu, Kota (0511) 3353754
Banjarmasin Tengah, Banjarmasin (0551) 3365312
Kota Banjarmasin 70111
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No. Office Name Main Branch Address Dati II Telephone Facsimile
SUB-BRANCH OFFICES
1. Glodok Gajah Mada Komp. Glodok Plaza Blok F No. 1-2, 0393 - (021) 6595026 (021) 6280944
Plaza Jl. Pinangsia Raya, Pinangsia, Jakarta Barat (021) 6596745
Tamansari, Kota Jakarta Barat 11110 (021) 6280943-44
2. Pluit Gajah Mada Jl. Pluit Kencana Raya No. 76, 0392 - (021) 6611770–71 (021) 6691163
Pluit, Penjaringan, Jakarta Utara
Kota Jakarta Utara 14450
3. Petak Gajah Mada Jl. Petak Baru No. 25-26, 0393 - (021) 6922115 (021) 6928086
Baru Roa Malaka, Jakarta Barat (021) 6922432
Tambora, Kota Jakarta 11230 (021) 6912224
(021) 6924069
(021) 6901756-57
(021) 6917410-11
4. Mangga Dua Gajah Mada Mangga Dua Plaza Blok F No. 5 0392 - (021) 6120086 (021) 6129130
Plaza Jl. Mangga Dua Raya, Jakarta Utara (021) 6120912
Kel. Mangga Dua Selatan, (021) 6129128
Kec. Sawah Besar, (021) 6129129
Jakarta Barat 10730
5. Sopo Del Gajah Mada Sopo del Office Tower & Lifestyle - 0394 - (021) 30007979 (021) 30007977
Tower B, Ground Floor, Unit GF-20, Jakarta Selatan
Jl. Mega Kuningan Barat III, lot 10.1-6,
Kuningan Timur, Setiabudi,
Jakarta Selatan 12950
6. Muara Gajah Mada Jl. Muara Karang No. 1, RT. 019/RW. 0392 - (021) 6625967-69 (021) 6606171
Karang 02, Kav. Blok Y3 Barat No. 10, Jakarta Utara (021) 6601048
Kel. Pluit, Kec. Penjaringan,
Kota Jakarta Utara 14450
7. Sawah Juanda Jl. Sukarjo Wiryopranoto No. 26, 0391 - (021) 3853677 (021) 3860602
Besar Kebon Kelapa, Gambir, Jakarta Pusat (021) 231368
Jakarta Utara 10120 (021) 2313479
(021) 3453336
(021) 3453337
8. Mangga Juanda Jl. Mangga Besar No. 68 – 68 A, 0393 - (021) 6594677 (021) 6293113
Besar Kel. Taman Sari, Kec. Taman Sari, Jakarta Barat (021) 6292150
Jakarta Barat 11150 (021) 6292349
9. Pangeran Juanda Jl. Pangeran Jayakarta 0391 – (021) 62201905 (021) 62201904
Jayakarta No. 126-129 Blok A/5, Jakarta Pusat (021) 62201906
Kel. Mangga Dua Selatan, (021) 62201907
Kec. Sawah Besar 10730 (021) 6016574
10. Metro Tanah UOB Plaza Pusat Grosir Metro Tanah Abang 0391 - (021) 30036023 (021) 30036026
Abang Banking Center Lantai 7 Unit No. 1, Jakarta Pusat (021) 30036024
Jl. K.H. Wahid Hasyim No. 187-189, (021) 30036025
Kel. Kampung Bali Kec. Tanah Abang,
Jakarta Pusat 10250
11. Setiabudi JKT UOB Plaza Setiabudi Atrium Building 1st Floor 0394 - (021) 5210035 (021) 521 0036
Suite 101 AA, Jl. H.R. Rasuna Said Jakarta Selatan
Kav.62, Kel. Karet, Kec. Setiabudi,
Jakarta Selatan 12920
12. PIK Kelapa Wisma Indochem, Lantai Basement 0392 - (021) 29210600 (021) 29210601
Boulevard Gading & Lantai Dasar, Jakarta Utara
Jl. Pantai Indah Kapuk Boulevard Kav.
SSB/E, Kel. Kamal Muara,
Kec. Penjaringan,
Jakarta Utara 14470
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No. Office Name Main Branch Address Dati II Telephone Facsimile
13. Sunter Agung Kelapa Jl. Danau Sunter Agung Utara 0392 - (021) 6451120-21 (021) 6453821
Gading Blok D 1 No. 6 B, Jakarta Utara (021) 65833281-82
Sunter Agung, Jakarta Utara 14350
14. Bekasi Kelapa Jl. Achmad Yani Kav. A4 No. 7, Bekasi (021) 88965891-93 (021) 88965890
Selatan Gading Ruko Kalimalang Commercial Centre, (021) 8853521
Desa Kayuringin, Bekasi 17144
15. Cikarang Kelapa Ruko Podium Blok B22 0198 - (021) 38735018 (021) 38735019
Gading Jl. Mataram Lippo Cikarang, Kota Bekasi
Kel. Cibatu Kec. Cikarang Kab.
Bekasi 17530
16. Kelapa Kelapa Jl. Boulevard Raya Blok DG No. 2, 0392 - (021) 4527582 (021) 4527583
Gading Gading Kel. Kelapa Gading Timur, Jakarta Utara
Boulevard Kelapa Gading 14240
Raya
17. Green Ville Green Komplek Pertokoan Green Ville 0393 - (021) 56957883-84 (021) 56957902
Garden Blok BG No. 14-15, Jakarta Barat (021) 56957895
Kel. Duri Kepa, Kec. Kebon Jeruk, (021) 56957897
Jakarta Barat 11510
18. Cengkareng Green Komplek Taman Palem Lestari 0393 - (021) 55957447 (021) 55957446
Garden Blok D 10 No.1, Jakarta Barat (021) 55957448
Cengkareng Barat, (021) 55957449
Jakarta Barat 11730
19. Tangerang Green Jl. Ki Asnawi No. 64 C-D, 0292 - (021) 5523081- (021) 5523082
Garden Kel. Sukarasa, Kec. Tangerang, Kota Kota Tangerang 83-84
Tangerang 15111 (021) 55799082-83
20. Duta Mas Green Komplek Perumahan Taman Duta 0393 - Jakarta (021) 5648262 (021) 5649464
Garden Mas, Blok D8 No. 1, Kel. Wijaya Barat (021) 5649550
Kusuma, Kec. Grogol Petamburan,
Jakarta Barat 11460
22. BSD Golden Green Ruko BSD Golden Boulevard, Blok 0292 - (021) 53160680 (021) 53153087
Garden C No. 6, Jl. Pahlawan Seribu, Kel. Tangerang (021) 53160681
Lengkong Karya, Kec. Serpong Utara, Selatan (021) 53153168
Kota Tangerang Selatan 15320 (021) 53153169
22. Tanjung Green Jl. Tanjung Duren Raya 0393 - (021) 5642027 (021) 5685079
Duren Garden Blok N No. 352 RT.007/RW.03, Jakarta Barat (021) 5673950
Kel. Tanjung Duren Utara, (021) 56969082
Kec. Grogol Petamburan 11470
23. Puri Kencana Green Grand Puri Kencana, 0393 - (021) 5823602 (021) 5819222
Garden Jl. Puri Kencana Blok K7/2A, Jakarta Barat (021) 5823603
Kel. Kembangan Selatan, (021) 5823604
Kec. Kembangan, (021) 5823605
Jakarta Barat 11610
24. Kebon Jeruk Green Taman Kebon Jeruk Interco 0393 - (021) 38777028 (021) 38777009
Intercon Garden Blok F No. 04, Kel Srengseng Jakarta Barat
Kec. Kembangan, Jakarta Barat 11630
25. Gading Green Ruko Graha Boulevard 0292 - (021) 29001081 (021) 29001071
Serpong Garden Blok GBVC / 002, Kota Tangerang
Jl. Boulevard Gading Serpong, Kel.
Curug, Kec. Kelapa Dua, Tangerang,
Banten 15810
26. Pondok Radio Dalam Jl. Metro Pondok Indah Sektor II, 0394 - (021) 75906165 (021) 75900185
Indah Blok UA Kav.46-47, Jakarta Selatan (021) 75900178
Jakarta Selatan 12310
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Company Profile
No. Office Name Main Branch Address Dati II Telephone Facsimile
27. Pondok Radio Dalam Jl. Metro Pondok Indah 0394 - (021) 7662933
Indah 2 Kav. II/BA No.1 Pondok Indah Jakarta Selatan
Jakarta Selatan 12310
28, Panglima Radio Dalam Jl. Panglima Polim Raya No. 18A, B, C, 0394 - (021) 7251603 (021) 7222187
Polim Kel. Pulo, Kec. Kebayoran Baru, Jakarta Selatan (021) 7202668
Jakarta Selatan 12160 (021) 7251655
29, Plaza Oleos Radio Dalam Gedung Plaza Oleos, 0394 - (021) 22780125 (021) 22780117
Lantai Dasar Unit B1 & B2, Jakarta Selatan
Jl. TB. Simatupang Kav. 53 A,
Kel. Kebagusan, Kec. Pasar Minggu
Jakarta Selatan 12520
30 Asia Medan Jl. Asia No. 132/172, Medan, 3396 - (061) 7368623 (061) 7368932
Kel. Sei Rengas I, Kec. Medan Kota, Kota Medan (061) 7368653
Kota Medan 20214
31. Cemara Asri Medan Jl. Cemara Asri Boulevard, 3396 - (061) 66936911 (061) 66933132
Blok A No.58, Kec. Percut Sei Tuan, Kota Medan
Kab. Deli Serdang 20371
32. Medan Medan Jl. Ir. H. Djuanda No. 20i, 3396 - (061) 88815959 (061) 42003822
Djuanda Kel. Sukadamai, Kec. Medan Polonia, Kota Medan
Medan, 20157
33. Bayfront Batam Menara Aria Harbour Bay, 3892 - (0778) 4883120 (0778) 4883379
Lantai Dasar, Kota Batam
Jl. Duyung, Kel. Sungai Jodoh,
Kec. Batu Ampar,
Kota Batam 29453
34. Grand Niaga Batam Komplek Grand Niaga Mas 3892 - (0778) 4161676 (0778) 4170105
Mas Blok A No. 3, Batam Centre, Kota Batam
Kelurahan Belian, Kec. Batam Kota,
Kota Batam 29464
35. Dago Bandung Jl. Diponegoro No 9, Kel. Citarum, 0191 - (022) 86032800 (022)
Kec. Bandung Wetan, Kota Bandung 86032808
Kota Bandung 40115
36. Majapahit Semarang Jl. Brigjend. Sudiarto 106, 0991 - Kota (024) 6723762 (024) 6723761
Kel. Pandean Lamper, Kec. Gayamsari, Semarang
Kota Semarang 50167
37. Salatiga Semarang Jl. Jend. Sudirman No.188, 0992 - Kota (0298) 322027 (0298) 326032
Kel. Kalicacing, Kec. Sidomukti, Salatiga
Kota Salatiga 50724
38. Gang Tengah Semarang Jl. Gang Tengah No. 16-22, 0991 - (024) 3561800 (024) 3561700
Kranggan, Semarang Tengah, Kota Semarang
Kota Semarang 50139
39. Pahlawan Semarang Jl. Pahlawan No. 5, Kel. Mugassari, 0991 - (024) 35318000
Kec. Semarang Selatan, Kota Semarang
Kota Semarang 50249
40. Temanggung Magelang JL. KS. Tubun No. 1, 0919 - Kab. (0293) 491555 (0293) 491155
Kel. Temanggung I, Kec. Temanggung, Temanggung
Kabupaten Temanggung 56212
41. Coklat Surabaya Jl. Coklat No. 12 – 14, Kel. Bongkaran, 1291 - (031) 3526784 (031) 3523332
Kec. Pabean Cantian, Surabaya 60161 Kota Surabaya (031) 3530966
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No. Office Name Main Branch Address Dati II Telephone Facsimile
42. Perak Timur Surabaya Ruko Tanjung Perak, 1291 - (031) 3550318 (031) 3550314
Jl. Perak Timur No. 42, Kota Surabaya
Kel. Perak Timur, Kec. Pabean Cantian,
Surabaya 60164
43. Kapas Surabaya Jl. Kapas Krampung 55 B, 1291 - (031) 3727910 (031) 3715633
Krampung Kel. Rangkah, Kec. Tambaksari, Kota Surabaya (031) 3718281
Surabaya 60135 (031) 3769292
44. Rungkut Surabaya Jl. Rungkut Kidul Industri No. 62, 1291 - (031) 8418271 (031) 8414517
Kel. Rungkut Kidul, Kec. Rungkut, Kota Surabaya (031) 8419272
Surabaya 60293
45. Margorejo Surabaya Jl. Raya Margorejo Indah A-802 1291 - (031) 99847388 (031) 99847393
Kav. 01, RT 001 RW 008 , Kota Surabaya
Kel. Margorejo, Kec. Wonocolo,
Surabaya 60238
46. Mojokerto Jombang Jl. Mojopahit 55-57 Mergelo, 1292 - (0321) 322291 (0321) 322719
Kel. Sentanan, Kec. Kranggan, Kota Mojokerto (0321) 322816
Kota Mojokerto 61312
47. Sidoarjo Surabaya Jl. Jend. Achmad Yani 40 J, 1202 - (031) 8941836 (031) 8941047
Bukit Darmo Kel. Sidokumpul, Kec. Sidoarjo, Kab. Sidoarjo (031) 8941046
Kab. Sidoarjo 61212
48. Mayjend. Surabaya Jl. Mayjend. Sungkono No.142-143, 1291 - (031) 99531299 (031) 99535250
Sungkono Bukit Darmo Blok A16, Kel. Gunungsari, Kota Surabaya
Kec. Dukuh Pakis, Surabaya 60224
49. Gresik Surabaya Jl. Usman Sadar No. 84, Sukorame, 1201 - (031) 3990053 (031) 3990054
Bukit Darmo Kemuteran, Kec. Gresik, Kab. Gresik (031) 3972145
Kabupaten Gresik 61115
50. Pakuwon City Surabaya Jl. Pakuwon Boulevard II, East Coast 1291 - (031) 5957279 (031) 59175371
Manyar Ruko Patoz AA2 No. 52, Kota Surabaya (031) 59175614
Kertoarjo Pakuwon City, Kel. Kejawan Putih (031) 59175179
Tambak, Kec. Mulyorejo, (031) 59172654
Kota Surabaya 60112
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 75
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Management Discussion and Analysis
Management Discussion
and Analysis
78 Macroeconomic Review
81 Business Overview
81 Consumer Banking
92 Wholesale Banking
97 Global Markets
99 Customers
101 Human Resources
108 Information Technology and Operations
111 Financial Review
76 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Management Discussion and Analysis
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Management Discussion and Analysis
Macroeconomic Review
Global Economy aligning with Bank Indonesia’s target corridor of 2.5 per
The International Monetary Fund (IMF) projected global cent ± 1 per cent. Key contributors to annual inflation
economic growth at 3.2 per cent for 2025, a slight upward included the food, beverage, and tobacco sector, as well
revision from previous estimates (3.1 per cent). However, as personal care and other services, which collectively
growth remained constrained by global supply chain accounted for approximately 71 per cent of total inflation.
disruptions triggered by the implementation of reciprocal
tariffs by the United States and heightened geopolitical Despite external pressures, the 2025 State Budget (APBN)
tensions. The year 2025 was characterised by significant maintained a disciplined and measured performance.
uncertainty, largely driven by the dynamic and shifting State revenue reached 92 per cent of the IDR3,005 trillion
policy directions of various governments as they adapted targets, primarily underpinned by tax receipts (about
to a highly fluid and complex global environment. 80 per cent of total revenue). Meanwhile, expenditure
realisation reached 95 per cent of the IDR3,621 trillion
The year began under unfavourable conditions, as the targets, with central government spending representing
announcement of US reciprocal tariffs destabilised global 75 per cent of the total. Consequently, the budget deficit
trade flows. Trade tensions extended beyond the US-China stood at IDR 695 trillion or 2.92 per cent of GDP, slightly
relationship, intersecting with broader geopolitical and above the initial 2.78 per cent projection but remaining
regional security concerns. This climate caused a cautious below the three per cent statutory ceiling.
market shift, with consumers prioritising savings over
consumption, thereby impacting business performance. The external sector remained stable, characterised by a
Conversely, a gradual downtrend in global interest rates, seven per cent (yoy) growth in real exports of goods and
despite being tempered by persistent uncertainty, provided services. Key commodities, including animal and vegetable
a necessary reprieve for the private sector, offering enough oils, iron, steel, and machinery/electronic equipment, served
liquidity to sustain economic momentum. as primary drivers, complemented by a recovery in the
services sector following an uptick in international tourist
Amid these challenges, 2025 was also defined by optimism arrivals. Real imports grew by 4.7 per cent to support the
surrounding Artificial Intelligence (AI). The AI surge catalysed demand for raw materials and capital goods. A sustained
significant investment in capital goods, prompting nations trade surplus bolstered foreign exchange reserves to
to aggressively secure rare earth minerals and enhance US$156.5 billion as of December 2025, further reinforcing
their downstream processing capabilities to capture higher macroeconomic and financial system stability.
value-added benefits. Beyond industrial applications, AI
became increasingly integrated into daily life, serving Investment activity continued to strengthen, with total
as a primary driver for labour productivity. Furthermore, realization reaching IDR1,931.2 trillion, a 12.7 per cent
digitalisation accelerated at an unprecedented pace, (yoy) increase that exceeded the national target. This
enabling businesses to scale rapidly enhance operational growth was propelled by the acceleration of industrial
efficiency, and penetrate broader international markets. downstreaming programmes, which contributed directly
to job creation. The investment composition consisted of
Indonesian Economy Foreign Direct Investment (FDI) at IDR 900.9 trillion (46.6
Indonesia’s economy demonstrated significant resilience per cent) and Domestic Direct Investment (DDI) at IDR
amid heightened global uncertainty. Gross Domestic 1,030.3 trillion (53.4 per cent).
Product (GDP) growth for the full year of 2025 reached
5.11 per cent (yoy), surpassing market expectations. This Indonesia’s digital economy also maintained strong
performance was driven by robust domestic demand, momentum, remaining the largest in Southeast Asia.
increased investment, expansionary fiscal policy, and According to the e-Conomy SEA 2025 report, Gross
solid export performance. Growth across all major sectors Merchandise Value (GMV) was estimated at approximately
underscores the broad-based and diversified nature of US$100 billion in 2025, reflecting 14 per cent growth
Indonesia’s economic expansion. On the monetary front, from the previous year. Expansion was supported by
year-end inflation was maintained at 2.92 per cent (yoy), rising e-commerce activity, the rapid development of
78 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Management Discussion and Analysis
digital financial services, and broader adoption of digital Intermediation performance was supported by strong
technologies. growth in third-party funds, which increased by 13.8 per
cent to IDR10,059 trillion. Third-party funds, comprising
Overall, Indonesia’s resilient economy, stable inflation, current accounts, savings accounts, and time deposits,
supportive monetary and fiscal policies, and sustained grew by 19.1 per cent, 8.2 per cent, and 14.3 per cent year-
growth in investment and the digital economy provide on-year, respectively.
a solid foundation for macroeconomic stability and
sustainable economic growth. Fundraising strategies continued to prioritise efficiency
through deposit digitalisation and enhanced customer
Banking Industry Review experience. These efforts supported customer retention
In 2025, Indonesia’s banking industry delivered stable and maintained solid liquidity across the industry.
performance, supported by macroeconomic resilience.
The intermediation function remained strong, with loan Banking fundamentals remained robust, with Capital
disbursement growing 9.6 per cent year-on-year to IDR8,585 Adequacy Ratio of 25.8 per cent and liquidity well
trillion, primarily directed to productive sectors. maintained, as reflected in a Loan-to-Deposit Ratio of
85.3 per cent in 2025.
By loan type, growth was led by investment loans, which
increased 20.8 per cent, followed by consumer loans, at Digital adoption accelerated further through expanded
6.6 per cent, and working capital loans at 4.5 per cent. use of digital payment systems, including Quick Response
The composition of loan growth highlights banks’ focus Code Indonesia Standard (QRIS), which reached nearly
on sectors with strong long-term prospects, including 60 million users. Around 93 per cent of users were micro,
downstream, energy, and utilities. small and medium enterprises, underscoring the continued
expansion of financial digitalisation.
In line with prudent risk management practices, banks
strengthened credit underwriting by emphasising borrowers’ The banking industry also strengthened its commitment
financial structure, data integrity, and resilience to market to sustainability through the development of financing
volatility. As a result, asset quality remained sound, with portfolios aligned with Environmental, Social, and
the gross Non-Performing Loan (NPL) ratio remaining Governance principles. These initiatives enhance long‑term
low at 2.05 per cent, while overall risk indicators stayed competitiveness and while reducing exposure to transition
well managed. and climate‑related risks.
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Management Discussion and Analysis
Overall, the national banking industry demonstrated stable In line with this outlook the Financial Services Authority
growth and sound fundamentals in 2025, supporting expects financial system stability to remain solid. Banking
economic activity and maintaining financial system stability. credit growth is projected at 10–12 per cent, supported by
third-party fund growth of 7–9 per cent in 2026. Banks are
2026 Prospect expected to maintain disciplined underwriting prioritising
Global economic growth is projected by the IMF and the credit quality. Loan growth will focus on retail and corporate
World Bank, to remain subdued in 2026, reflecting weaker segments with resilient cash flows, while third-party fund
global trade, softer demand, and heightened geopolitical mobilisation will continue to be supported by ongoing
tensions. Persistent trade tensions are expected to digitalisation initiatives.
continue weighing on global prospects, resulting in uneven
performance across major economies. The United States The banking industry is expected to continue benefiting
is projected to post solid growth amid easing inflation. from lower cost of funds and more diversified asset
However, rapid adoption of AI may moderate labour base, supporting sustainable profitability. In line with the
absorption. The Federal Reserve is expected to maintain anticipated easing of benchmark interest rates, earnings
the Federal Funds Rate at least until mid-2026. are expected to be supported by stronger non-interest
income from expanded digital products and services,
In Asia, China is projected to grow around 4.4 per cent, in alongside a balanced asset mix between securities and
line with the Government’s target, supported by a trade loans.
balance surplus and export diversification. India targets
growth of 6.8–7.2 per cent in 2026, above the IMF’s 6.4 UOB Indonesia will continue to support government priority
per cent projection. ASEAN growth is expected to remain programmes that promote sustainable economic growth.
stable, driven by consumption and investment. From a The Bank will strengthen its role in facilitating FDI through
monetary perspective, global interest rates are expected tailored capital solutions and the leverage of UOB’s
to remain supportive of liquidity growth. However, risks regional network. It will also advance ASEAN connectivity,
persist from geopolitical instability, and elevated long- accelerate digital transformation, and prioritise green
term bond yields. financing in sectors supporting the clean energy transition,
reinforcing its role as a long‑term partner to clients and
Indonesia’s economy is projected to remain resilient in communities.
2026. The Government targets 5.4 per cent growth in
2026, supported by strong domestic demand, resilient
consumption, sustained investment, and increased
government spending under the Asta Cita programmes.
Inflation is targeted at 2.5±1 per cent to preserve growth
momentum, with room for further rate adjustments.
The Rupiah is projected to remain stable, reflecting it's
underlying economic fundamentals.
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Management Discussion and Analysis
Business Overview
Consumer Banking
UOB Indonesia is committed to supporting retail customers in achieving their financial goals
across different life stages. The Bank provides a comprehensive suite of solutions tailored to
diverse needs and lifestyles, spanning deposit, insurance, secured and unsecured lending,
treasury and investment product, as well as wealth advisory services.
In 2025, Consumer Banking delivered steady performance, supported by a disciplined focus on
growing deposits, loans, credit cards, and wealth advisory activities. The Bank also continued
to strengthen personalisation capabilities to deliver financial solutions and experiences
aligned with individual customer needs.
Personal Financial Services Key milestones in 2025 included:
Personal Financial Services, encompassing Wealth 1. Launching mutual funds transactions on the UOB TMRW
Management and Deposit products, focused on delivering mobile application, allowing customers to buy, redeem,
innovative solutions and seamless digital experiences. At switch, and set up regular investment plans more
the same time, efforts were directed towards strenghtening conveniently, while broadening access to investments
financial literacy in savings and investments, empowering across customer segments.
customers to make confident and well-informed financial 2. Introducing two Capital Protected Funds (CPF) in
decisions. response to market conditions, offering more defensive
investment options with attractive risk-adjusted returns.
Through timely market insights and portfolio guidance, 3. Expanding the mutual fund product range with
customers were supported in navigating market conditions additional offerings, including Batavia Technology
and optimising financial outcomes. The Bank also continued Sharia Equity USD (BTSEU) to enhance choice and
to refresh and expand its product offerings to keep pace diversification opportunities.
with market developments, ensuring continued access to 4. Continuously refining pricing, policies, partnerships
relevant and effective financial solutions. and product offerings to remain competitive in a fast-
evolving wealth landscape.
5. Growing the Structured Deposit business in line with
Wealth Management Solutions sustained demand for customised yield and risk-
In 2025, UOB Indonesia’s Wealth Management business managed solutions, alongside the launch of a new
strengthened its holistic approach by delivering Bond-Linked Investment to broaden yield-enhancing
comprehensive solutions across mutual funds, treasury alternatives.
products, and Insurance. By integrating digital enablement, 6. Strengthening goverance frameworks and procedures
a broader product range, strong governance and high- to uphold prudent risk management, regulatory
quality advisory, the Bank reinforced its role as a trusted, compliance, and sustainable business growth.
long-term wealth partner. 7. Executing cross-sell initiatives across businesses and
customer segments to deepen relationships and increase
wallet share.
8. Launching new insurance solutions for High Net Worth
and Emerging Affluent customers, including products
with guaranteed returns.
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Management Discussion and Analysis
Portfolio Counselor (PCs) continued to play a vital role in Deposit Products
supporting sales teams and branches by providing expert In 2025, the Bank continued to sharpen its deposit product
portfolio reviews, strengthening product knowledge, and proposition through focused and targeted campaigns.
delivering timely market updates to enhance customer These initiatives were particularly important in a declining
engagement. interest rate environment and amid intense competition,
enabling the Bank to proctect profitability while continuing
PCs also maximised the use of tools within the Bank’s to grow balances.
ecosystem, including the Portfolio Advisory Tools (PAT),
Single Portfolio View (SPV), and other digital platforms, The Bank offered a suite of signature deposit products
improving advisory quality and customer experience. tailored to different customer needs:
To further strengthen investment conversations, regular • One Account: A savings account offering bonus interest
insights were delivered in in collaboration with fund houses, based on debit and credit cards transactions.
complemented by micro-gathering events that provided • Stash Account: A savings account providing bonus
customers with relevant and up-to-date perspectives. interest by maintaining or increasing monthly balances.
Throughout the year, the Bank delivered a series of • PVA Account: A savings account for Privilege Banking
targeted campaigns, including Digital Wealth initiatives, clients offering attractive interest rates linked to overall
New-to-Wealth Branch programmes and IPO Retail Bond deposit holdings and transactional convenience.
Cashback campaigns. Financial literacy efforts were • Lady’s Account: A savings account designed for women,
reinforced through education sessions and market outlook complemented by insurance protection.
events. Financial literacy roadshows were organised to • Valas Produktif: A foreign currency savings account
broaden outreach and strenghten brand visibility in key available in 11 major foreign currencies.
locations. Participation in mandatory financial education
programmes led by the Financial Services Authority or Leveraging the UOB TMRW digital platform, the Bank
Otoritas Jasa Keuangan (OJK) and the Ministry of Finance enhanced accessibility and usability of deposit products:
further reinforced the Bank’s commitment to financial • TMRW Everyday Account: Designed for daily payments
literacy and inclusion. and transactional needs.
• TMRW Savings Account: Offering competitive interest
Key Priorities in 2026 rates to support savings growth.
1. Delivering more tailored wealth solutions for Affluent
and Emerging Affluent segments, supporting customer Beyond traditional savings, new features were introduced
needs across the Protect, Build, and Enhance journey. to encourage effective saving behaviours:
2. Continuously improving products and processes to • Auto Save Feature: Automatically transfers excess funds
enhance productivity and customer experience. from TMRW Everyday Accounts into TMRW Savings
3. Expanding sustainable investment offerings to help Accounts to promote consistent saving habits.
customers align portfolios with long-term Environmental, • Gamified Savings via City of TMRW: An interactive
Social, and Governance (ESG) principles. experience where customers build a virtual city as their
4. Strengthening digital and advisory capabilities to ensure savings grow, combining financial management with
seamless integration between self-service tools and digital engagement.
relationship-led experiences.
5. Investing in talent and enhancing governance standards The Bank continued to strengthen its position in deposit
to underpin sustainable growth, sound risk management products by tailoring account features to individual
and regulatory compliance. customer needs and financial goals. Increasing integration
between deposit and investment solutions enabled more
holistic financial planning, while ongoing enhancements
to UOB TMRW ensured a simple, intuitive and effective
digital savings experience.
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Management Discussion and Analysis
Home Ownership Credit and Loans With f. Launch of tactical and seasonal campaigns to attract
Collateral Or Secured Product & Sales (SPS) new customers, including special interest rates and
UOB Indonesia supports customers in achieving home cashback programmes.
ownership through comprehensive Home Ownership Credit g. Increased cross-selling of housing loan products to
solutions. The Bank finances the purchase of residential existing customers through digital and conventional
properties, high-rise apartments, shophouses, and office- channels.
houses, supported by flexible loan structures, refinancing h. Implementation of retention and pre-emptive
and loan takeover services. These offerings are designed programmes to sustain long-term customer relationships
to deliver tailored solutions for effective home ownership under UOB Housing Loans.
and long-term financial management. i. Enchancement of sales productivity through capacity-
building training, stronger performance management,
Focus Strategies in 2025 and motivational programmes.
In 2025, the Bank continued to prioritise growth in new
loan bookings while maintaining a healthy and balanced Key Priorities in 2026
portfolio. To achieve these objectives, three strategic focus Looking ahead, amid heightened economic uncertainties,
areas were pursued: the Bank has identified several priorities for Home
1. Strengthening portfolio quality by targeting high-net- Ownership Credit and Secured Loans, with a continued
worth and affluent customer segments. focus on customer-centric solutions, strategic partnerships,
2. Deepening product holding through cross-selling and portfolio resilience:
relevant banking products to mortgage customers.
3. Sustaining focus on good-quality segments in both 1. Enhancing customer experiences by simplifying access
primary and secondary markets, particularly within to information and home loan applications through the
Well-Established Residential Areas (WERA) and the Bank’s website and digital banking platforms.
salaried customer segments. 2. Improving process efficiency and customer satisfaction
through faster and simpler procedures, while maintaining
Performance Highlights and Key Initiatives in 2025 prudent credit standards.
The Home Ownership Credit and Secured Loans portfolio 3. Increasing Primary Home Loans from tie-ups and
maintained a strong quality mix, with Primary Home partnerships with developers, particularly for projects
Loans accounting for 50 per cent of the portfolio and the in premium residential areas.
salaried segment representing 65 per cent, supporting the 4. Develop digital acquisition channels through
continued development of resilient, good-quality assets. partnerships with digital players in the property sector.
5. Expanding outreach to salaried customers through
Performance was supported by the following key initiatives: Workplace Banking partnerships with well-established
a. Focus on Primary Housing Loans through tie-up companies, supported by simplified Employee Home
developers by offering simplified processes while Loans processes.
upholding the Bank’s prudent credit principles. 6. Reducing the Non-Performing Loan (NPL) ratio through
b. Expansion of tie-up property developers and agents end-to-end strategies covering new loan acquisition,
in targeted cities. credit underwriting, portfolio monitoring, the sale of NPL
c. Strengthening relationships with developers and assets, and structured NPL collection and settlement.
agencies through joint marketing programmes and
campaigns.
d. Offering competitive and transparent interest rate
options tailored to customers’ needs.
e. Expansion and optimisation of UOB’s digital banking
services to reach a broader customer base.
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Management Discussion and Analysis
Credit Cards and Payments
In 2025, the Credit Cards and Payments business focused on strengthening product competitiveness, accelerating
customer growth, deepening engagement and improving profitability through disciplined revenue and cost management.
The Bank enhanced its value propositions with new and complementary benefits for UOB PRIVIMiles, and UOB Zenith
Card, supporting greater penetration within the affluent segment and expanding overall market share.
Customer acquisition was driven by strong collaboration with co-brand partners, particularly Garuda Indonesia and
Telkomsel. These partnerships were supported by compelling co-brand credit card propositions and a seamless
onboarding experience.
To increase transaction activity and reinforce customer loyalty, the Bank introduced attractive programmes for both
domestic and overseas spending, encouraged greater bill payment usage and implemented initiatives to reduce
attrition. At the same time, we remained focused on growing net income through revenue optimisation and disciplined
expense management.
Credit Cards Product Range
The Bank offers a diverse range of credit cards with personalised benefits and rewards tailored to different lifestyles
and preferences, ensuring suitable options across customer segments.
UOB Zenith Card
Discover the Pinnacle of Privilege
High Net Worth Individuals
• One airline mile for every IDR8,800 spent (local and overseas spend).
• Complimentary one-night stay for a four-night reservation, up to five
times per year.
• Complimentary airport transfers up to five times per year.
• Complimentary airport lounge access up to five times per year.
• Travel insurance up to IDR25 billion.
UOB PRIVIMiles Card
With Faster Miles Earned, Every Trip Leads To Another
Affluent Travelers
• One airline mile for every local spend of IDR12,000 or overseas spend
of IDR4,500 for Singapore, Malaysia, Thailand and Vietnam, and
IDR7,500 for transactions in other foreign currencies.
• Complimentary access to airport lounges up to two times per year.
• Travel insurance benefits of up to IDR25 billion.
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Management Discussion and Analysis
UOB Preferred Card
Your Preferred Rewards, Unlocked
Mass Affluent
• One UOB Points for every IDR1,000 in retail transactions.
• Three UOB Points for every retail transaction of IDR1,000 in the
fashion, department store, restaurant categories, and overseas
transactions.
• Travel inconvenience protection benefits of up to IDR10 million.
• Overseas medical expense protection benefits of up to IDR150 million.
UOB Lady’s Card
Unstoppable Together
Ladies
• Lady’s Day: Up to 50% discount at selected salons (on Wednesdays).
• Lady’s Reward: Three UOB Points for every IDR1,000 spent at
supermarkets, online shopping, department stores, and fashion
boutiques.
• 0% Luxe Pay: 0% installment plan for up to six months on fashion and
department store purchases.
• Lady’s Moment: Exclusive access to events specially held for Lady’s
Card members.
UOB One Card
It takes ONE for your loved ones
Young Families
• Up to 5% cashback on all spending categories, with a maximum of
IDR200,000 per month.
• Education Installment: 0% installment plan for up to six months.
• Free Personal Accident Insurance Coverage of up to IDR600 million for
the cardholder and family (spouse and two children).
UOB TMRW Credit Card
Make TMRW yours
The Digital Generation
• Up to 6% cashback on selected categories, with a maximum of
IDR200,000 per month.
• Flexible installment payments.
• Credit card limit control.
• Online card service.
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Management Discussion and Analysis
UOB YOLO Card
Better YOLO than LATER
Millennials
• YOLOyalty: Earn a YOLOyalty balance of IDR20,000, which can be
redeemed for various e-vouchers and e-wallet or e-money credits.
• YOLO Traveling: 0% installment plan for up to 6 months on hotel and
travel transactions.
• Free Annual Fee every year by making minimum retail transactions
of IDR100,000 per month for 12 consecutive months from the card
approval date.
Garuda Indonesia UOB Card
From Shops to Skies
Affluent Travellers
• Accelerated Miles Earning
»» Garuda Indonesia Transactions: Three GarudaMiles for every
IDR20,000 spent on Garuda Indonesia’s website or app. Effective
10 March 2026, the earning rate will be enhanced to Rp5,000 per
mile for every IDR24,000 spent on these transactions.
»» Other Retail Transactions: Two GarudaMiles for every IDR20,000
spent on retail transactions. Effective 10 March 2026, travel,
hotel, and overseas foreign currency transactions will earn
at an improved rate of IDR8,000 per mile, while other retail
transactions will be adjusted to IDR12,000 per mile for every
IDR24,000 spent.
• Exclusive Travel Benefits
»» Additional 20kg baggage allowance for both domestic and
international Garuda Indonesia flights.
»» 10% discount when redeeming GarudaMiles for award tickets at
Garuda Indonesia Sales Offices.
»» Access to dedicated check-in counters at Soekarno-Hatta
International Airport (Terminal 3) and Ngurah Rai International
Airport (Bali).
»» Complimentary travel insurance coverage of up to IDR25 billion.
UOB Telkomsel Card
Lifestyle Connected
Mass Market
• Triple Rewards Points: Earn three UOB Points on Telkomsel Halo
Bill Payment, foreign currency transactions, and lifestyle category
transactions (Fashion, Dining, Department Store, and Cinema XXI).
• Buy one get two Cinema XXI tickets every Saturday.
• Bonus roaming packages for Southeast Asia, Asia, Australia, America,
and Europe.
• Travel inconvenience protection of up to IDR10 million.
• Overseas medical expense coverage of up to IDR150 million.
• Special Telkomsel Halo offers and cashback on Halo bill payments.
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Management Discussion and Analysis
UOB GPN Debit Card
Mass Market
Mass Market
• Cash withdrawal at all Automated Teller Machines (ATMs) with the
Visa/ Plus, Prima, ATM Bersama logos worldwide.
• Retail transactions at domestic merchants.
UOB VISA Debit Card Reguler
Mass Market
Mass Market
• Cash withdrawals at all ATMs with the Visa/Plus, Prima, ATM Bersama
logos worldwide.
• Cash withdrawals at UOB ATMs across the region.
• Payment of credit card bills, electricity bills, and other essential
payments via UOB ATMs.
• Secure and convenient transactions enabled by contactless features
worldwide.
UOB VISA Debit Card Wealth
Wealth Banking
Wealth Banking Customers
• Cash withdrawals at all ATMs with the Visa/Plus, Prima, ATM Bersama
logos worldwide.
• Cash withdrawals at UOB ATMs across the region.
• Payment of credit cards bills, electricity bills, and other essential
payments via UOB ATMs.
• Secure and convenient transactions enabled by contactless features
worldwide.
UOB VISA Debit Card Privilege Banking
Privilege Banking Customers
• Cash withdrawals at all ATMs with the Visa/Plus, Prima, ATM Bersama
logos worldwide.
• Cash withdrawals at UOB ATMs across the region.
• Payment of credit card bills, electricity bills, and other essential
payments via UOB ATMs.
• Secure and convenient transactions enabled by contactless features
worldwide.
• Access to Privilege Banking Centres with executive services.
• Complimentary reserved parking at UOB Indonesia branches.
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Management Discussion and Analysis
Key Priorities in 2026 Wealth Banking and Privilege Banking
The Credit Cards and Payments segment will focus on the
following priorities: Wealth Banking and Privilege Banking focus on supporting
1. Credit Card Product Enhancement emerging and affluent customers in managing their
• Continue expanding the UOB Zenith Card and UOB finances with confidence and clarity. Through personalised
PRIVIMiles Card to grow the affluent customer base guidance in planning, saving, spending, and investing
through increased cross-sell penetration. – supported by dedicated Relationship Managers (RM)
• Further strengthen the Garuda Indonesia UOB Card’s and Client Advisors (CA) – the Bank partners customers
position as the leading and rewarding payment at every stage of their financial journey.
option for transactions with Garuda Indonesia.
• Undertake product rationalisation and refresh The Bank’s offerings span savings and current accounts,
the Customer Value Proposition (CVP) for the UOB time deposits, and insurance solutions designed to protect
Preferred Card, UOB YOLO Card, and UOB One Card. and grow wealth. By tailoring services to individual
2. Credit Card Usage Priority needs, Wealth Banking and Privilege Banking deliver
Strategically drive higher-value spending across clear, effective and relevant financial solutions across
shopping, travel, and entertainment categories through different life stages.
attractive, premium and commercially sustainable offers.
Wealth Banking
Cashplus In 2025, Wealth Banking prioritised stronger portfolio
Focus Strategy in 2025 quality and greater customer stickiness through deeper
In 2025, the Bank accelerated customer acquisiton by product penetration. Regular portfolio reviews, including
bundling CashPlus with Credit Cards. This approach enabled proactive customer upgrades and downgrades, were
broader reach to new customers while delivering greater conducted to ensure customers were served within the
convenience and value through integrated unsecured appropriate segment. At the same time, cross-selling efforts
lending solutions. into investment and insurance solutions were intensified
to strengthen relationships and build more sustainable
Performance and Key Initiatives in 2025 Assets Under Management (AUM).
The CashPlus portfolio stabilised during the year and
returned to growth in the fourth quarter. Portfolio resilience Performance and Key Initiatives in 2025
remained a key focus, supported by competitive instalment A series of initiatives were introduced to deepen customer
loan offerings and active cross-selling of CashPlus to engagement. Eligible Personal Banking customers with
existing credit card customers to increase adoption and total AUM of at least IDR100 million, or those meeting
deepen relationships. Momentum in unsecured lending Wealth Banking criteria, were identified and upgraded
was further reinforced through continued bundling with through targeted mass upgrade initiatives.
credit cards, supporting sustained customer acquisition.
To enhance portfolio diversification, investment cross-
Key Priorities in 2026 sell and top-up programmes were rolled out, providing
• Expanding the customer base through cross-selling customers with additional opportunities to align their
and bundling CashPlus with credit cards. portfolios with their financial goals.
• Cross-selling CashPlus with other banking products,
inclduing housing loans, payroll services, and funding Customer acquisition also remained a key focus. Welcome
solutions, to deliver comprehensive bundled offerings. reward programmes were introduced for new-to-bank
• Strengthening customer engagement and sales (NTB) Wealth Banking customers, alongside a Member-
effectiveness, with greater focus on longer-tenor Get-Member (MGM) programme via UOB TMRW to widen
instalment plans. our reach while leveraging customer advocay.
• Increasing market awareness of UOB CashPlus as a
cash loan solution.
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Management Discussion and Analysis
In addition, the Bank leveraged its Personal Financial Privilege Banking
Services (PFS) customer base by idenitfying housing loan In 2025, Privilege Banking strengthened its franchise by
and credit card customers as cross-sell opportunities. building a more qualified portfolio, increasing product
penetration, and reducing attrition. Portfolio quality was
Key Priorities in 2026 enhanced through customer upgrades from Personal and
1. Risk-first approach: Position the “Risk-First approach” Wealth Banking segments, acquisition of NTB clients, and
as a core value proposition of UOB Wealth Banking. the use of referrals and top-up programmes.
2. Grow customer base and NTB acquisition: Drive growth
through a dedicated Wealth Banking acquisition team, Deepening customer relationships remained a priortiy.
targeted acquisition programmes, cross-selling with Efforts focused on expanding the range of products held
credit cards, and structured upgrades from Personal by each client to driver higher engagement, complemented
Banking. by value-added services designed to support long-term,
3. Launching relevant programmes: Implement marketing sustainable relationships.
initiatives tailored to the Wealth Banking segment,
aligned with prevailing market conditions. Performance and Key Initiatives in 2025
4. Portfolio programmes: Launch tailored portfolio Customer acquisition emerged as a key growth driver
management programmes to deepen customer for Privilege Banking. The acquisition programme was
relationships and engagements. reinforced through enhanced welcome rewards and the
5. Active Communication: Strengthen communication of integration of the Member-Get-Member (MGM) programme
the Wealth Banking value proposition and services via UOB TMRW, expanding reach though digital channels
to both employees and customers through multiple while leveraging client advocacy to attract both established
touchpoints. and next-generation clients.
Portfolio quality was strengthened through a structured
review process for customer upgrades and downgrades
based on AUM thresholds. In addition, a membership fee
was introduced for clients with AUM below IDR1 billion to
support a more sustainable client base.
Privilege Banking also accelerated digital adoption by
promoting digital onboarding and embedding loyalty
benefits through digital platforms to enhance customer
convenience and engagement. Exclusive Privilege Banking
propositions were curated, including the addition of travel
concierge services to complement existing education and
medical concierge offerings.
Key Priorities in 2026
1. Strong and sustainable customer growth: Accelerate
growth through multiple acquisition engines, including
a revamped NTB programme, Client Acquisition Team
(CAT) deployment, customer upgrades, partnership-
based acquisition, leveraging the Corporate Employee
Program (CEP) base and credit card customer base, as
well as strategic referral channels.
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Management Discussion and Analysis
2. Revamp loyalty benefit eligibility and partnerships: Customer safety remained a top priority. The platform’s
Streamline loyalty benefit partners and refine the Privilege security framework was strengthened through duplicate
Banking loyalty programme in collaboration with the checks on key credentials such as email addresses and
UOB Indonesia Zenith Credit Card programme, ensuring mobile numbers, alongside the introduction of Anti-Remote
alignment with high-value customer relationships and Access Detection to mitigate emerging cyber threats.
long-term business sustainability.
3. Enhance customer stickiness through investment Customer engagement was further enhanced through
offerings: Strengthen customer retention, engagement, expansion of the biller network, improvements to QRIS
and acquisition by positioning investment-led solutions payment functionality, and enhancements to Smart Insights
as a core driver of long-term relationship stickiness. and the Rewards+ loyalty programme. Upgrades to the
4. Active communication: Strengthen communication of the Tomorrow Intelligent Assistant (TIA) chatbot and the
Privilege Banking value proposition and services to both introduction of in-app rating features enabled customers
employees and customers across multiple touchpoints. to provide real-time feedback, supporting faster issue
5. Risk-first approach: Reinforce the “Risk-First approach” resolution and continuous service improvement.
as a defining value proposition of UOB Privilege Banking.
6. Regional connectivity: Leverage UOB’s ASEAN network Key initiatives undertaken during 2025 included:
to stregthen cross-border connectivity, providing 1. Financial Service Expansion and Engagement
seamless banking support for customers with regional • Instant Credit Management: Launched the Digital
transactional and lifestyle needs, supported by Permanent Limit Increase feature, allowing credit
enhanced travel and lifestyle privileges across key cardholders to manage and access higher limits
ASEAN markets. instantly.
• Unit Trust Investment: Introduced the Self-Serve Unit
Trust (SSUT), enabling customers to digitally buy, sell,
and switch unit trust investment via UOB TMRW.
UOB TMRW Digital Bank • Ecosystem Growth: Expanded rewards offerings and
strengthened partnerships with billers and merchants
Strategic Overview
to enhance transaction convenience.
In 2025, UOB TMRW focused on acquiring high-quality
customers, optimising cost efficiency, and deepening
2. Enhanced User Experience
customer engagement. These strategic pillars guided
• Intuitive Navigation: Redesigned fund transfer interfaces
the continued expansion of the platform, enabling
to streamline account management and improve
customers to be supported across their financial journey
usability.
– from everyday transactions to long-term wealth
• Intelligent Assistance: Optimised the TIA chatbot to
building.
deliver faster resolution for common queries, with
seamless escalation to live agents for more complex
During the year, propositions were strengthened to deliver
needs.
a simpler and more intuinitive user experience, while
• Direct Feedback Channels: Integrated an in-application
sharpening market positioning. The integration of wealth
rating system to capture customer feedback and
management, savings, and insurance solutions from the
support continuous platform enhancement.
Personal Financial Services division into the UOB TMRW
application further reinforced the platform’s role as a
3. Advanced Security and Engagement
trusted financial hub, encouraging deeper and more acrive
• Robust Verification: Implemented duplicate checks for
digital relationships.
email addresses and mobile numbers to strengthen
digital identity security.
Key Initiatives and Enhancements in 2025
• Cyber Resilience: Deployed Anti-Remote Access
UOB TMRW continued to enhance convenience and
Detection and enhanced malware protection to
empower customers to take greater control of their finances.
block unauthorised applications and safeguard
A key milestone was the launch of the Self-Serve Unit Trust
customer data.
(SSUT) feature, enabling digital investing with minimum
investments starting from IDR100,000, thereby broadening
access to investment solutions.
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Management Discussion and Analysis
2025 Performance Milestones Key Priorities in 2026
UOB TMRW achieved strong performance milestones Building on the progress achieved in 2025, UOB TMRW has
in 2025, reinforcing its position as a customer-centric set a clear roadmap for 2026 to further strengthen its digital
digital banking platform. Key metrics reflected continued banking capabilities. A key priority is the enhancement of
momentum: digital wealth capabilities, ensuring broader access to
• 47 per cent growth in average new customer balances essential wealth management products across customer
• 8 per cent increase in total TMRW deposit balances segments.
• 4 per cent growth in the active user base and digital
CASA (Current Account Savings Account) metrics Transaction features will continue to evolve in response to
compared with 2024 changing payment behaviours, while reamaining aligned
with regulatory roadmaps. The platform will also advance
These results demonstrate the platform’s effectiveness in digital self-service capabilities for retail banking products,
attracting new customers while deepening savings and supported by more intuitive UI/UX design to deliver a
deposit relationships. Customer satisfaction remained a faster, smoother and more seamless user journey. Through
core focus, supported by an industry-leading Net Promoter continued collaboration with strategic stakeholders, UOB
Score (NPS) of +66, reflecting positive customer feedback TMRW is well positioned to strengthen its role as a leading
on the platform’s intuitive interface, robust security features, digital banking platform in the ASEAN region.
and responsive support channels.
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Management Discussion and Analysis
Wholesale Banking
Wholesale Banking supports Indonesia’s economic growth by connecting businesses
across the region and facilitating investment flows, including foreign direct investment
into Indonesia. Through tailored products and services, the Bank enables companies and
institutions to manage operations, liquidity, expansion, and capital needs, while providing
solutions to mitigate trade and commodity risks. In 2025, Wholesale Banking delivered a
resilient performance, supported by continued focus on client engagement, prudent risk
management, and the delivery of relevant financial solutions aligned with evolving business
needs.
Corporate Banking 3. Energy and Chemicals, encompassing oil, gas, chemicals,
coal, power, and industry service providers.
Corporate Banking provides integrated financial solutions 4. Construction and Infrastructure, including contractors,
for multinational corporations, large local corporations, building material suppliers, transportation and
and state-owned enterprises (SOEs). Leveraging UOB’s infrastructure, and utilities and energy.
regional connectivity and deep industry expertise, we 5. Telecommunications, Media, and Technology.
deliver trade finance, cash management, and structured 6. Real Estate and Hospitality, with a focus on selective
lending solutions that support corporate growth and opportunities.
expansion. The Bank’s approach emphasises long-term
partnerships, innovation, and strong ecosystem capabilities We also strengthened our foreign direct investment (FDI)
across industrial parks, sustainable financing, and export- franchise, with a clear focus on supporting Chinese clients
driven industries. and capturing opportunities across the broader ASEAN
market.
2025 Focus Strategy and Performance Results
The year was marked by a sharper focus on expanding Despite a challenging global environment, Corporate
the new-to-bank (NTB) client base, particularly within Banking delivered strong growth in its loan portfolio
industrial parks and the downstream mining ecosystem. and CASA balances. This performance was supported by
Green loans, sustainability-linked facilities and transition stronger credit utilisation, a growing pipeline, an expanding
financing continued to gain momentum in line with UOB’s ecosystem, and the successful completion of several
sustainability commitments. The Bank also leveraged its landmark transactions. Asset quality remained robust, with
regional network to enhance cross-border connectivity the non-performing loan (NPL) ratio at zero per cent as at
and deepen trade flows. Close collaboration with product December 2025, reflecting disciplined risk management
partners and Corporate Credit teams strengthened speed, and active portfolio stewardship.
discipline and execution across transactions.
Looking ahead, Corporate Banking aims to broaden its
The Bank focuses on six core business sectors: NTB client base, with an emphasis on clients offering
1. Industrials, including automotive and machinery, sustainable CASA potential. The department will prioritise
equipment and components (MEC), metals and mining, rising industrial sectors and deepen relationships with
and diversified industries. existing clients by providing more integrated, end-to-end
2. Consumer Goods and Healthcare, covering food and solutions that connect customers to opportunities across
agriculture, household and personal care, cosmetics, the region.
pharmaceuticals, medical devices, and healthcare
providers.
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Management Discussion and Analysis
Key Priorities in 2026 programme. Expansion into targeted industrial clusters
For 2026, the Bank’s priorities include: was also prioritised to capture new growth opportunities.
• Deepening wallet share: Increase multi-product
penetration by leveraging existing relationships across Sustainability remained a key pillar of the Bank’s approach,
entities and group companies, and capture opportunities with green financing solutions supporting clients in
for bundled financing solutions. advancing their transition and sustainability agendas.
• Expanding the customer base: Grow across both NTB
and New-to-Product (NTP) segments. 2025 Key Initiatives
• Leveraging regional connectivity: Utilise UOB’s ASEAN The Bank advanced its New-to-Bank (NTB) strategy by
network to capture FDI flows, expand export proceeds, strengthening cross-border connectivity. Domestically,
and enhance cash management, particularly in the the Bank sharpened its footprints with increased focus
mining and plantation sectors. on major cities.
• Capturing rising trends: Target opportunities in emerging
industries, including Smart Manufacturing, Consumer Collaboration with industry players was strengthened to
Infrastructure, and Downstream Metals. deepen market penetration and deliver integrated financial
• Maintaining strong asset quality: Uphold rigorous solutions. Lead generation was enhanced through data-
credit underwriting and due diligence, proactive credit driven insights, enabling more targeted engagement across
monitoring, and early engagement when early warning key industry ecosystems, including buyer and supplier
indicators emerge. networks. The Bank also continued to leverage existing
customer relationships and referrals to support business
growth, alongside selective initiatives to re-engage clients
Commercial Banking through tailored solutions.
Commercial Banking provides tailored financial solutions Deepening relationship with existing customers remained a
to support medium-sized corporate in growing their priority. Monthly portfolio reviews with the Credit Approval
businesses, managing liquidity, and expanding across Group (CAG) supported disciplined growth, enabling
local and regional markets. Through close partnership timely approvals and additional limits for high-quality
with Transaction Banking and Global Markets, Commercial clients with strong trade utilisation. Product campaigns
Banking delivers cash management, Financial Supply across foreign exchange, CASA, and trade solutions
Chain Management (FSCM), financing, and investment were rolled out, complemented by more frequent and
banking capabilities that optimise working capital and structured engagement by Relationship Managers and
facilitate trade. Senior Management.
Serving consolidated companies, family-owned enterprises, To drive higher utilisation, customer portfolios were
multinational corporations, and selected publicly listed systematically reviewed and organised into 10 lead waves,
clients, the Bank differentiates itself through a strong equipping Relationship Managers with clearer action
relationship-based approach. Lending remains anchored paths to broaden share of wallet. Regular engagements
in key sectors such as automotive, chemicals, construction, with CAG focused on identifying opportunities among low-
crude palm oil, petrochemicals, pulp and paper, food and utilisation clients, while targeted campaigns accelerated
beverage, and pharmaceuticals. The Bank maintains a product adoption and cross-selling momentum.
clear focus on nine priority industries, while selectively
supporting businesses that advance sustainable growth
and strengthen supply chain resilience.
Focus Strategy in 2025
In 2025, Commercial Banking accelerated momentum in
trade solutions, while deepening current account and
savings account (CASA) growth. Efforts were intensified
to increase fee-based income through broader adoption
of Global Markets products, alongside continued
enhancements to supply chain efficiency through the FSCM
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Management Discussion and Analysis
Key Priorities in 2026 Growth in current account savings account (CASA) was
• Strengthening operating accounts (low-cost funds) and supported by enhanced internet banking features and
delivering comprehensive financial solutions. competitive yield offerings.
• Actively managing customer portfolios through periodic
reviews of inactive customers, including dormant Priority relationships were further deepened through
accounts. prudent credit disbursement, including the establishment of
• Building supplier–buyer ecosystems to deepen new facilities and limits enhancements. The Bank supported
relationships with existing customers and support leading multi-finance companies, banks through cross-
sustainable business growth. border booking, securities firms, and GFFS entities to
• Enhancing cross-selling and customer loyalty through drive stable loan growth while maintaining asset quality.
closer collaboration with Global Markets, Trade,
Bancassurance, and other products partners. Performance and Key Initiatives in 2025
• Expanding Foreign Direct Investment (FDI) collaboration FIG recorded solid growth in funding balances, driven
by working closely with the FDI unit to support foreign primarily by strong Time Deposits inflows. Total lending
customers investing in Indonesia. declined marginally, reflecting a more selective credit
environment.
Financial Institutions Group Total income increased by approximately 10 per cent
year-on-year, supported by stronger loan utilisation from
The Financial Institutions Group (FIG) provides tailored
multi-finance, securities, and GFFS clients. High asset
banking solutions to banks, non-bank financial institutions
quality and strong client credit profiles contributed to
(NBFIs), and global funds and financial sponsors (GFFS)
lower impairment charges, partially offsetting the impact
across domestic and international markets. Leveraging
of multiple Bank Indonesia rate adjustments.
UOB’s regional network and expertise, FIG provides
bespoke, cross-border solutions aligned with clients’
Key Priorities in 2026
strategic and business objectives.
Looking ahead, FIG will focus on strengthening revenue
quality, expanding stable funding sources, and deepening
Collaboration remains central to FIG’s operating model.
client relationships while maintaining prudent risk
Working closely with Global Markets and Transaction
management. Key priorities include:
Banking, FIG delivers integrated solutions across alternative
• Maintaining pricing discipline to increase revenue while
funding, structured lending, and innovative treasury
preserving acceptable Net Interest Margin across both
products.
funding and loan portfolios.
• Expanding the funding portfolio by building stable
Through proactive engagement and continuous innovation,
funding sources, strengthening partnerships with
FIG builds long-term partnerships founded on trust and
securities firms, insurance companies, asset managers,
mutual growth. The team also strengthens correspondent
public sector institutions, GFFS, and pension funds, and
banking relationships to support trade, foreign exchange,
reducing cost of funds through higher CASA balances.
and cash management, reinforcing regional connectivity
• Deepening client relationships through targeted cross-
across ASEAN.
selling initiatives and exploring new opportunities with
existing customers.
Focus Strategy in 2025
• Growing loan portfolios selectively by expanding short-
In 2025, FIG focused on expanding third-party fund
and long-term lending to reputable multi-finance
acquisition, strengthening credit relationships, and
companies, securities firms, and GFFS clients through
deepening treasury engagement with priority financial
bilateral loans and loan syndications.
institution clients.
Third-party fund raising in current accounts and fixed
deposits was expanded through closer collaboration with
securities firms, leading multi-finance companies, asset
managers, insurance companies, and pension funds.
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Management Discussion and Analysis
Business Banking Through these priorities, Emerging Enterprise Banking aims
to strengthen the Bank’s position as a trusted partner for
UOB aims to be the trusted financial partner for Small SMEs by delivering sustainable value through integrated
and Medium Enterprises (SMEs) in Indonesia. We deliver solutions, disciplined growth, and innovation-driven
customised and comprehensive solutions to support execution.
businesses in streamlining operations and managing
liquidity with confidence while scaling sustainably across Transaction Banking
various industries.
Transaction Banking enables corporate clients to optimise
Focus Strategy in 2025 working capital and strengthen cash flow through
In 2025, the Bank expanded its value proposition for integrated cash management, trade finance and financial
SMEs by going beyond traditional banking to deliver more supply chain management (FSCM) solutions. Leveraging
holistic solutions and integrated offerings. Enhanced digital UOB’s regional network and capabilities, we connect clients
capabilities, combined with tailored financial solutions, to market-leading insights, capabilities and ecosystems
were introduced to simplify business operations and unlock that support both their operations and the broader value
new growth opportunities. chains of suppliers and customers they engage with.
Performance and Key Initiatives in 2025 Cash Management
The Bank accelerated the integration of advanced digital UOB provides clients in Indonesia with a comprehensive
tools, customised financing products, and comprehensive suite of cash management products and services, including
business management platforms. These initiatives enabled current and savings accounts in local and foreign currencies,
SMEs to operate more efficiently, gain better financial as well as tailored liquidity solutions.
visibility and scale their business activities with greater
confidence. For payments, the Bank offers a wide range of domestic and
cross-border options. In 2025, infrastructure enhancements
Priorities in 2026 were implemented in alignment with national initiatives
Looking ahead to 2026, Business Banking will evolve by the Government of the Republic of Indonesia. Clients
into Emerging Enterprise Banking, an integral part of the are now able to execute single or bulk Bank Indonesia
Commercial Banking Group. the focus is on to sharpening Fast Payment (BI-FAST) transactions seamlessly across
customer acquisition efforts and deepening engagement multiple digital channels, including UOB Infinity (internet
with existing SMEs through solutions that reinforce quality banking for corporate), Host-to-Host (H2H) services,
and sustainable growth. Emerging Enterprise Banking will and Standard Nasional Open API Pembayaran (SNAP)
also serve as an entry point for emerging affluent business Application Programming Interface (API) channels. The
owners seeking to expand their business journey with UOB. Bank also secured official certification from the Ministry of
Finance for State Revenue collections, enabling customers
Key strategies for 2026 include: to process tax and customs payments efficiently within
1. Harnessing digitalisation and data to support scalable their existing workflows. These enhancements contributed
growth and enhance service efficiency across the to a continued increase in digital transaction volumes.
Emerging Enterprise segment.
2. Scaling strategic ecosystem partnerships to deliver Regionally, readiness for cross-border transactions was
end-to-end SME solutions, including payment platforms, strengthened through the adoption of SWIFT MX (ISO
human resource systems, and accounting management 20022 messaging standard) under the Cross-Border
tools. Payments and Reporting Plus (CBPR+) framework. This
3. Driving sustainable CASA growth by increasing upgrade improves bank-to-bank communication efficiency
penetration of cash management solutions, including and positions clients for the evolving global payments
payroll and payment services, within SME operations. landscape.
4. Enhancing capability and service excellence
through relationship managers equipped to provide
comprehensive business advisory across multiple
business needs.
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Management Discussion and Analysis
UOB Infinity UOB Infinity Financial Supply Chain Management
UOB Infinity is the Bank’s digital banking platform (FSCM)
designed for business clients to manage cash flow and UOB Infinity FSCM, the Bank’s dedicated digital channel for
transactions with greater efficiency. The platform provides financial supply chain activities, was enhanced to support
real-time visibility of account information and supports a both FSCM and open account trade transactions. The
comprehensive range of payment functions. Both a web- platform now offers seamless front-to-back integration,
based platform and mobile application are available providing greater transparency, control and visibility across
to enhance accessibility and convenience. UOB Infinity trade and cash-flow activities. A new spoke onboarding
supports domestic and cross-border payments (in single portal was introduced to digitalise supplier enrolment and
and bulk formats), trade finance and FSCM through single streamline onboarding processes, improving both speed
sign-on access, along with detailed advice and reports and overall client experience.
that facilitate reconciliation. Security is reinforced through
multi-factor authentication using both hard and soft tokens. Green Trade Finance/Sustainable Trade Finance
The Bank expanded its offering of green, sustainable and
In 2025, enhancements included an application interface transition trade financing solutions to support clients at
refresh, strengthened security features, Improved Billing ID various stages of their sustainability journey. In 2025,
creation for tax payments, expanded beneficiary advice specific product codes for green trade financing were
capacity, and optimised front-end cut-off times for real- developed to enable more accurate system tagging,
time gross settlement (RTGS) and remittance transactions. monitoring, and reporting of sustainable trade and FSCM
transactions.
UOB API Services
UOB API Services enable corporate clients to access real-
time banking services directly from their internal systems,
including retrieving account information or executing
instant payments securely, without logging in to online
banking platforms.
In 2025, UOB API Services were enhanced to support
real‑time online transactions via Interbank APIs and to
enable new beneficiary account types for Intrabank APIs.
The Bank also developed a RTGS Transfer API, allowing
API-based clients to execute high-value fund transfers
securely and efficiently.
Trade Finance
In 2025, a comprehensive suite of Trade Finance solutions
was enhanced across documentary trade, open account,
and FSCM. By combining product depth with strong
execution capabilities, the Bank supported clients in
managing procurement and sales flows across both
domestic and international markets.
Enhancements in digital delivery, system integration,
and service resilience strengthened the Bank’s ability
to scale alongside clients’ business growth. Trade and
FSCM services were further supported through key digital
initiatives, including the implementation of H2H connectivity
and soft token authentication for FSCM and open account
trade transactions. These initiatives increased security,
automation, and client connectivity.
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Management Discussion and Analysis
Global Markets In 2025, this focus remained, with continued efforts to
strengthen market presence and drive revenue growth
through a disciplined and strategic approach. Key priorities
Global Markets provides tailored solutions across foreign included:
exchange (FX), interest rate, and investment products, • Delivering competitive advisory services, products,
including derivatives, structured investment products, and pricing strategies to accelerate growth in foreign
securities, and money market services. Through advanced exchange (FX), bonds, and investment products,
hedging, currency conversion, and investment solutions, complemented by bespoke hedging solutions tailored
the segment supports customers in optimising financial to clients’ needs.
strategies while reinforcing the Bank’s liquidity and risk • Expanding the client franchise through intensified
management discipline. Operating within an integrated cross-selling and cross-referral activities, enhancing
framework that combines market-making, portfolio cost efficiency and increasing fee-based income.
and liquidity management, structuring, and business • Actively managing clients’ risk exposures amid market
management, Global Markets serves Corporate Banking, volatility through portfolio hedging, while prudently
Financial Institutions Group (FIG), Commercial Banking, capturing business opportunities within a robust risk
Business Banking, and Retail customers with personalised management framework.
and effective financial solutions. • Supporting the management of the Bank’s liquidity to
ensure funding stability and maintain a strong balance
Focus Strategy in 2025 sheet.
Over the years, Global Markets has consistently focused • Enhancing products and capabilities by leveraging the
on strengthening its position as a trusted partner by treasury system.
enabling clients to achieve optimal investment returns,
diversify portfolios, and manage risk through innovative
products and hedging strategies.
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Management Discussion and Analysis
Performance and Key Initiatives in 2025 Key Priorities in 2026
In 2025, Global Markets delivered strong performance In 2026, Global Markets will continue to focus on expanding
across financial results, capability building, sales its customer base and revenue growth while maintaining
expansion, trading excellence, and governance, further a strong market position. The segment will seek to capture
strengthening its franchise and positioning the segment opportunities from ongoing market volatility under a
for sustainable growth. prudently implemented risk management framework, with
priorities centred on sustainable growth, innovation, and
Financially, Global Markets notched a higher contribution continued relevance in an evolving financial landscape.
to the Bank’s fee-based income at 64.9 per cent, compared These priorities will be achieved through:
with 45.5 per cent in the previous year. Total revenue grew • Delivering competitive products and pricing strategies
by 75.5 per cent, supported by stronger performance to accelerate growth and meet customers’ needs.
across Portfolio and Liquidity Management and Trading • Introducing innovative structured products that offer
desks, alongside healthy sales growth. higher yields and enable efficient risk management
for customers.
On the trading field, the team reinforced its market presence • Supporting the Bank’s balance sheet growth by
by receiving several recognitions from the London Stock optimising liquidity management and improving net
Exchange Group (LSEG) in 2025, including Best Market interest margin.
Maker (Second Runner Up), Most Active Bank (Second • Enhancing market-making capabilities to accommodate
Runner Up), and Most Volume Traded (Second Runner Up). customers’ hedging and investment needs.
• Upgrading the MUREX treasury system to enhance
From a governance and risk management perspective, product capabilities, support new product launches,
Global Markets recorded strong outcomes in governance, strengthen risk management capabilities, and improve
risk management, and compliance reviews, reflecting overall system stability and functionality.
disciplined oversight, a solid risk culture, and firm • Supporting regulatory initiatives and strengthening
commitment to regulatory compliance. collaboration with Bank Indonesia, the Financial Services
Authority, and other stakeholders.
In expanding its sales franchise, the segment continued
to develop a strong customer base while enhancing
bank-wide cross-sell and cross-referral awareness.
Global Markets remained a reliable partner in supporting
customers’ investment activities across market cycles and
proactively assisted clients in managing risk exposure
through portfolio hedging to mitigate market volatility.
To support growing business demand and transaction
volumes, as well as regulatory initiatives from Bank
Indonesia and the Financial Services Authority, Global
Markets strengthened its product capabilities and
expanded its suite of instruments, including:
5. The successful launch of a new structured investment
product, Bond Linked Investment (a combination of
bond option and fund placement), offering potential for
higher returns compared to conventional time deposits.
6. Reinforcing its role as Bank Indonesia’s Primary Dealer
and supporting new initiatives, including Bank Indonesia
Floating Rate Notes, Repo with Corporate Bonds as
underlying assets, and Overnight Index Swap (OIS)
Matchmaking.
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Management Discussion and Analysis
Customers
Customers remain at the heart of the Bank’s purpose and operations. Through tailored
solutions delivered with security, reliability, and a human-touch, the Bank supports customers’
financial, business, and lifestyle aspirations.
In 2025, the Bank deepened its customer-centric approach,
anchored in trust, security, and relevance. Guided by the
UOB Customer Commitments, solutions were delivered
in line with customers’ evolving needs, supported by
clearer engagement and advisory processes to ensure
communication that is accurate, timely and transparent.
Digital and physical touchpoints were further strengthened
to provide seamless and dependable access to banking
services, while customer feedback and insights were
systematically translated into service improvements,
reinforcing long-term relationships built on trust.
Keeping Customers at the Centre
A deeper understanding of customers’ diverse prioritise
across segments continued to guide service delivery. The
focus remained on enabling customer progress through
greater personalisation, stronger connectivity, and a
sustained commitment to sustainability.
Online and offline channels were enhanced to deliver more
intuitive, accessible and consistent banking experiences.
Backed by stronger digital capabilities and coordinated
regional partnerships across ASEAN markets, customers
were able to transact and manage their finances with
confidence and convenience. To reinforce these outcomes, the Bank:
• Improved issue resolution turnaround times through
The Bank’s approach is guided by three key pillars: clearer escalation flows and stronger cross-functional
1. Customer Experience: Strengthening the omnichannel collaboration.
model to ensure personalised support across branches, • Enhanced the reliability and usability of digital platforms
contact centres, and digital platforms. to deliver smoother interactions.
2. Customer Insights: Actively capturing and acting on • Expanded customer service capabilities while
feedback and behavioural insights to refine products strengthening training for frontline and support teams.
and services in line with customer needs.
3. Regional Connectivity: Leveraging the ASEAN network NPS insights were embedded into internal scorecards to
to enable customers to pursue growth opportunities ensure accountability and follow-through. Feedback from
and conduct cross-border transactions seamlessly. detractors triggered immediate action, while insights from
passive customers and promoters informed enhancements
Trust was further strengthened through proactive issue across process, people and service delivery.
management, service reliability safeguards, and continued
support for customers navigating financial challenges.
Net Promoter Score (NPS) remained a key indicator of
service effectiveness across major touchpoints, guiding
continuous improvements.
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Management Discussion and Analysis
Equal Treatment for Our Customers NPS continued to serve as a key benchmark across multiple
The Bank remains committed to serving customers fairly touchpoints, including issue resolution, product and
and consistently, providing solutions that are appropriate, brand experience, pricing, service quality, and interaction
transparent and responsible. efficiency.
Suitability and affordability assessments were strengthened The Service Excellence Council (SEC), chaired by the Chief
to ensure advice remained aligned with customers’ needs, Executive Officer, reamined the Bank’s governing forum
financial objectives, and risk profiles. Regular reviews, staff for service matters. The SEC reinforced a customer-centric
training, and monitoring mechanisms reinforced equitable culture, monitored critical service metrics, and ensured
treatment, reduced mis-selling risks, and upheld consistent emerging concerns were addressed promptly.
service standards across all customer segments.
Daily branch huddles and bi-weekly head office sessions
NPS Fair Dealing surveys continued across Consumer further supported alignment, enabling employees to remain
Banking, Business Banking, Commercial Banking, and updated on policies and respond swiftly to customer needs.
Global Markets to ensure the diverse needs of customers
were met. Setting Service Standards for an Excellent
Customer Experience
Effective Response to Our Customer Needs Service standards were continuously raised across all
Customer feedback continued to be taken seriously, with touchpoints through regular assessments of branches
prompt action taken to resolve concerns. and service channels to ensure procedures were executed
consistently and effectively.
During the year, the speed, quality, and effectiveness
of issue resolution were enhanced through simplified These assessments were complemented by mystery
processes and closer cross-functional coordination. shopping programmes, providing independent insights into
customers experiences. Findings informed refinements to
Key initiatives included: standard operating procedures, strengthening consistency,
• Refresher training for branch staff, Relationship efficiency, and the quality of engagement.
Managers, and Contact Centre agents, led by internal
subject-matter experts to strengthen problem-solving Reducing customer waiting times in branches was a key
capabilities. focus area. Insights from mystery shopping led to tangible
• Regular cross-functional reviews to address recurring improvements, including the installation of automated
issues and reduce turnaround times. queuing systems at main and sub-branches to improve
flow and minimise delays.
Service Excellence programmes continued to equip frontline
teams with a deeper understanding of customer needs, A culture of service excellence continued to be recognised
enabling them to recommend solutions aligned with and celebrated. The annual UOB Customer Commitments
customers’ financial goals. Training was also extended Awards honoured individuals and teams who demonstrated
to security personnel to ensure alignment with service exceptional commitment to customers. In 2025, four
standards, including basic product knowledge and colleagues and three teams were recognised for
appropriate handling of branches situations. outstanding service.
Customer satisfaction remained foundational to long-term The Signature Experience Competition further encouraged
relationships. Regular surveys identified priority areas for business units and branches to develop practical innovations
improvement, guiding refinements to products and services. addressing customer pain points and enhancing service
quality. Three teams were recognised for their impactful
initiatives at the Service and Sales Awards 2025 ceremony.
Through disciplined standards, continuous measurement,
and recognition of excellence, the Bank continues to deliver
customer experiences that are consistent, responsive and
centred on customer needs.
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Management Discussion and Analysis
Human Resources
The Bank’s Human Resources (HR) strategy focused on three strategic pillars – Culture,
Capabilities, and Size and Shape – to enhance organisational effectiveness. These pillars
were supported by a strong risk-aware culture, enabling the development of a future-ready
workforce aligned with the Bank’s strategic priorities.
The Culture pillar supports the Bank’s aspiration to be Mental well-being initiatives were reinforced through the
highly productive, customer-centric, collaborative, and continued implementation of the Employee Assistance
constructively engaged with regulators and communities. Programme (EAP), launched in 2024. The programme
Productivity is driven not only through efficient processes provides confidential access to licensed professional
and technology, but also throguh values embedded in counsellors and is supported by ongoing internal
daily behaviours. A robust risk-aware culture reinforces communications and wellness webinar series to enhance
sound governance, judgement, and regulatory compliance. awareness and utilisation.
The Capabilities pillar strenghtens sustainable people Financial well-being efforts included sustained financial
capabilities as a core commitment to stakeholders. Guided literacy initiatives through Financial Planning webinars,
by the Bank’s People Values and Philosophy, development equipped employees with practical knowledge to manage
follows the 70:20:10 model: 70 per cent experiential personal finance and long-term goals. The Flexible Pension
learning through real and practical assignments, 20 per Contribution scheme remained in place, offering greater
cent learning through interaction, mentoring, and 10 flexibility in retirement planning.
per cent through structured programmes delivered via
classroom and digital formats. Social well-being was strengthened through participation
in purpose-driven initiatives. The UOB Heartbeat Run 2025
The Size and Shape pillar sustains organisational served as a platform for volunteerism and fundraising,
effectiveness by ensuring the right workforce size, the supporting inclusive education initiatives, including
right skills in the right roles, and an optimal organisational programmes for children with special needs and the
structure supported by appropriate technology provision of digital learning facilities.
infrastructure. This approach ensures the organisation
remains future-ready and aligned with the Bank’s 2035 Through this integrated approach, the Bank continues
people aspiration. to position employee well-being as a foundation for a
healthy, inclusive, and sustainable workplace that supports
Colleagues long-term performance.
In 2025, UOB Indonesia continued to adopt a holistic
approach to colleague well-being and engagement,
encompassing physical, mental, financial, and social
dimensions. These initiatives were further strengthened
and embedded within the Bank’s workplace culture and
employee engagement framework.
Physical well-being was supported through comprehensive
health insurance coverage for employees and their
families, complemented by on-site fitness facilities at
UOB Plaza Jakarta. Participation in sports activities
was expanded through the UOB Heartbeat Run 2025,
promoting togetherness and social purpose. The Bank
also sponsored 100 employees in a structured diet and
wellness programme supported by certified coaches and
progress-monitoring tools.
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Management Discussion and Analysis
HR Strategies in 2025 • Open communication through multiple channels,
During the year, organisational effectiveness was reviewed including Townhalls, Employee Engagement Surveys
to ensure alignment with current business needs while and other engagement platforms.
preparing for future demands. Continuous process • Constructive industrial relations through strengthened
improvements and automation initiatives were accelerated collaboration between Management and Labour Unions.
to enhance operational efficiency.
The Bank’s human capital excellence was recognised
The Bank also assessed organisational size and through the ‘Indonesia Best Companies in Creating Leaders
productivity, including branch optimisation, to maintain from Within 2025’ award, achieving an “Excellent” rating
an effective structure and optimise resource allocation. awarded by SWA Magazine.
Internal mobility was further leveraged to support career
development, enabling employees to upskill and reskill in Do What Is Right – Nurturing a Diverse and
line with evolving business requirements and strengthening Inclusive Workplace
workforce agility. Diversity, equity, and inclusion remained core elements of
the Bank’s people strategy. A collaborative and inclusive
Our People Philosophy: Care, Growth and Trust culture supports an environment that values differences
The Bank’s People Philosophy of Care, Growth and Trust and diverse perspectives, strengthening innovative thinking
was translated into focused programmes, including: and enhancing the Bank’s ability to address business
challenges and drive sustainable growth.
• Workforce planning aligned with business growth needs,
with recruitment prioritising internal career development The Bank remains committed to maintaining a workplace
and re-skilling opportunities. free from discrimination, intimidation, and harassment.
• Capability development through long-term initiatives A clearly defined Code of Conduct sets out professional
under the Grow Our Own Timber programme, including standards, expected ethical behaviours, supporting a
regional assignemnts and rotations to broaden exposure safe, respectful and productive workplace.
and prepare future leaders.
• Fair and objective performance management practices
that assess both performance outcomes and the
consistent demonstration of UOB values.
• Competitive remuneration and benefits supported by
regular market benchmarking.
• Continuous reinforcement of a strong corporate and
risk culture.
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Management Discussion and Analysis
Recognising the importance of mental health, employees The Right Talent for the Right Role
continued to have access to professional counselling Workforce planning remained aligned with business
services delivered by psychologists and psychiatrists growth priorities to ensure strategic roles were supported
through both online and in-person channels. by the right talent. Internal mobility through job postings
enabled employees to broaden experience, acquire new
Maintaining a Risk-Focused Organisational skills, and progress in their careers.
Culture
HR continued to reinforce a strong risk-aware culture to High-potential employee reviews were conducted with
ensure governance, sound judgement, and compliance balanced assessment of technical capabilitiy, values
were embedded in decision-making. Quarterly Risk Culture and cultural alignment. The People Development Council
Communication forums were conducted to enhance provided oversight to ensure holistic and objective
awareness, supported by mandatory compliance e-learning outcomes.
and regular internal communications. Risk awareness
was also integrated into the performance management Nurturing Future Leaders
framework. The Bank further strengthened its leadership pipeline
to support sustainable growth in a dynamic global
Ensuring Freedom of Association environment. Recognising the importance of building a
Open communication between Management and competitive workforce anchored in a strong culture and
employees remained a priority, supported through high engagement, leadership development initiatives
Electronic Direct Mail (EDM), digital channels, and were guided by the Bank’s People Philosophy of Care,
leadership townhalls to encourage open dialogue and Growth, and Trust.
employee voice.
Using the 70:20:10 learning and development model,
The Employee Engagement Survey (EES) remained a key programmes were designed to enhance People Managers’
platform for employees to provide feedback and contribute capabilities across three aspects: managing self (self-
ideas to make the Bank a great place to work. awareness and personal leadership), managing teams
(team effectiveness and engagement), and managing
A key milestone during the year was the renewal of the stakeholders (building partnerships internally and
Collective Labour Agreement (CLA) in May 2025, effective externally).
for the subsequent two-year period. The agreement reflects
constructive collaboration between Management and the
Labour Union, reinforcing a shared commitment to fair
employment practices, productivity enhancement, and
employee well-being.
Looking ahead, the Bank will continue proactive engagement
with employees and labour partners to ensure that change
initiatives, policy updates, and transformation efforts
are clearly communicated, understood, and effectively
supported.
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Management Discussion and Analysis
70% 20% 10%
Learning Through Learn through Interaction Learning Through
Real Experience With Others Formal Education
• Acting assignments in higher or • Coaching and mentoring • Leadership Academy
expanded roles • Job shadowing and extended • Leadership Acceleration
• Participation in strategic mentoring arrangements Programme
projects, both domestically and • Exposure to and participation in • Leadership/Leadership material
through assignments at Regional meetings with senior management, via Go-1
Office, such as the Leadership the Board of Directors and • Better Leaders programme
Acceleration Programme other senior or executive-level • UOB Way
• Participation in formal and stakeholders • And others
informal Bank committees • Leadership series and experience
• Leadership Academy and knowledge sharing sessions
• UOB Way led by senior leaders
• And others • UOB Way
• And others
Development initiatives were structured into two strategic Building young talents through professional
streams: and future bankers academy
1. Core Programmes to instil the UOB Way culture, The 70:20:10 learning and development model remained
strengthen essential banking fundamentals, and a key framework for strenghtening the Bank’s people
reinforce a strong risk culture. capabilities and building a sustainable talent pipeline.
2. Corporate and Functional Programmes, delivering
targeted upskilling, reskilling, and leadership • Management Associate Programme
development. This accelerated programme targets high-calibre
undergraduate and postgraduate graduates selected
In addition to upskilling initiatives, succession planning through a rigorous assessment process and developed
remained a priority to ensure leadership readiness and as future leaders. Participants undergo structured
business continuity. rotation assignments and take part in strategic projects,
enabling them to build broad business understanding,
To further strengthen leadership readiness, the Bank identify improvement opportunities, and sharpen
invested in several flagship programmes, including: analytical and leadership capabilities.
a. Leadership Acceleration Programme, a comprehensive
programme for high-potential talents that combines • Professional and Future Bankers Programme
international assignments and cross-market rotations. To support the development of a sustainable talent
The programme is designed to broaden exposure, pipeline, the Professional and Future Bankers Programme
enhance cross-cultural leadership capabilities, and was designed for graduates aspiring to build long-term
provide opportunities to participate in strategic projects. careers in the banking industry. The programme offers
b. Leadership Academy, a three-month programme for two distinct career pathways:
high-performing employees from Manager to Executive »» Frontliner Path, a customer-facing role with a sales
Director levels. The programme equips participants and/or service focus, delivered through a 6- to
with the knowledge, tools, and leadership capabilities 12-month trainee development programme based
to drive growth and innovation, with a strong emphasis on the 70:20:10 framework. Participants acquire
on collaboration, alignment with the Bank’s values foundational to intermediate banking knowledge,
and strategy, and partnerships with leading global including service, banking operations, products,
business schools. marketing, and sales. In 2025, nine participants
joined the Consumer Banking frontliner pathway.
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Management Discussion and Analysis
»» Professional Path, a specialised development track
focused on professional roles such as Internal Audit
and the Data Management Office. In 2025, seven
participants joined this professional development
pathway.
Human Resources Management System
In 2025, the Bank continued to invest in technology
development and modernisation to enhance process
efficiency, promote a self-service environment for employees
and manager, thus improve employees’ experience , and
equally important to ensure continued relevance in a rapidly
digitalising environment. Technology serves as an enabler to
increase employee productivity, with automation reducing
manual and repetitive processes. Through optimisation of
digital systems, business acquisition and customer retention
processes became faster, more traceable, measurable,
and efficient.
Employee Engagement
The Bank continued to foster open communication to
ensure employees felt comfortable sharing feedback and
contributing ideas to support organisational improvement.
The Employee Engagement Survey (EES) remained a key
platform for employee voice, with participation conducted
The Bank remains committed to investing in human capital
annually based on employees’ work anniversary month.
development and cultivating a future-ready workforce.
Employees will be empowered through prioritised upskilling,
This continuous engagement approach enabled the Bank
reskilling and innovative talent management practices to
to capture a holistic view of employee sentiment and
remain resilient amid evolving skills demands.
address issues promptly and effectively.
Development initiatives will continue to optimise internal
2026 Strategic Priorities
resources while strengthening strategic partnerships with
Looking ahead to 2026, the Bank will continue to focus
leading domestic and international universities.
on reviewing organisational effectiveness, strengthening
strategic workforce planning, progressing branch
optimisation, advancing business process re-engineering,
and enhancing automation through technology upgrades.
These initiatives aim to build a leaner, more agile, and
future-ready organisation aligned with UOB Indonesia’s
2035 vision.
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Management Discussion and Analysis
Employee Demographics - Diversity of Our Colleagues
Employees by Gender
Gender 2023 2024 2025
Male 1,990 1,854 1,666
Female 2,262 2,148 1,931
Total 4,252 4,002 3,597
Employees by Age
Age 2023 2024 2025
< 25 years old 110 102 73
25-29 years old 488 425 312
30-34 years old 782 694 561
35-39 years old 879 825 720
40-45 years old 907 1,046 986
> 45 years old 1,086 910 945
Total 4,252 4,002 3,597
Employees by Position
Position 2023 2024 2025
Senior Management 237 252 246
Middle Management 536 537 535
Junior Management 1,910 1,805 1,667
Staff 1,569 1,408 1,149
Total 4,252 4,002 3,597
Employees by Education Level
Education Level 2023 2024 2025
Doctorate 349 343 333
Bachelor 3,283 3,111 2,820
Diploma 367 342 288
Miscellaneous 253 206 156
Total 4,252 4,002 3,597
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Management Discussion and Analysis
Employees by Tenure
Tenure 2023 2024 2025
< 1 year old 1,444 235 181
1-4 years old 849 1,240 1,073
5-9 years old 774 1,083 933
10-14 years old 414 626 588
15-19 years old 291 342 382
> 20 years old 480 476 440
Total 4,252 4,002 3,597
Employees by Function
Function 2023 2024 2025
Channels 925 899 782
Corporate Support 739 666 628
Global Markets 48 46 44
Retail Segment 1,123 1,034 845
Technology and Operations 814 794 769
Wholesale Segment 603 563 470
Transaction Banking - - 59
Total 4,252 4,002 3,597
Employees by Employement Status
Employement Status 2023 2024 2025
Permanent 3,954 3,791 3,543
Contract 298 211 54
Total 4,252 4,002 3,597
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Management Discussion and Analysis
Information Technology and Operations
Information Technology and Operations continued to play a critical role in enabling the
Bank’s business priorities and scaling innovation, supporting the growth of Indonesia’s
digital economy. Ongoing investments focused on strengthening technology and operational
capabilities and also, recognising technology as a key enabler of business growth and
enhanced customer experience.
To support these pillars, the Bank implemented the
following key strategies:
1. Strengthened project governance through robust project
management practices to ensure timely delivery, cost
discipline, and high-quality outcomes.
2. Enhanced the reliability and resiliency of “Run the Bank”
operations by improving system stability, availability,
incident recovery, and adherence to Technology and
Operations Service Level Agreements (SLAs).
3. Reinforced risk management and risk culture, reflected
in improved audit outcomes, heightened risk awareness,
reduced operational losses, and continuous assurance
programmes.
4. Increased productivity through the adoption of in-
country solutions and continuous process improvements.
5. Sustained strong engagement with stakeholders
and staff, alongside ongoing upskilling and reskilling
initiatives to strengthen technical capabilities.
Delivery with Quality and Excellence
All projects commenced with comprehensive business
analysis submitted to the relevant Bank Committees for
approval. These analyses outlined project objectives,
expected benefits, return on investment, implementation
and operational costs, resources requirements and benefits
realisation plans.
A structured project management framework was applied
These investments prioritised the development of secure across all initiatives, covering initiation, execution with
and resilient technology systems, expanded automation control and oversight, closure, and warranty. This disciplined
across core business processes, and enhanced product and approach ensured projects met functional and operational
service capabilities to support a growing customer base. requirements while remaining within approved budgets and
timelines. Differences must be communicated immediately
2025 Strategy and Development to obtain re-approval.
In 2025, the Information Technology and Operations
strategy was aligned with UOB Indonesia’s vision and
mission and executed through five strategic pillars:
1. Delivery with quality and excellence
2. Reliability and resiliency of “Run the Bank”
3. Risk management and risk culture
4. Operational productivity and efficiency
5. People engagement
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Management Discussion and Analysis
Innovation in IT Infrastructure and Information Security and improved cybersecurity safeguards. Key measures
Initiatives included:
Technology innovation initiatives focused on enhancing 1. Completion of more than 30 audit works.
business productivity, strengthening operational resilience, 2. Continuous identification and assessment of Information
and improving system efficiency. Key initiatives included: Security (IS) and IT Infrastructure gaps through
1. Enterprise data architecture and governance vulnerability assesstments, scanning, penetration
enhancements. testing, and assurance programmes.
2. Payment connectivity uplift. 3. Increased Management Risk awareness initiatives.
3. Modernisation of Anti Money Laundering (AML) systems. 4. Enhanced security awareness communications and
4. Digital banking resiliency improvement for both retail regular staff awareness testing.
and corporate customers. 5. Revamped obsoleted technology to improve system
5. Capability enhancement of the Human Resources (HR) resiliency.
system. 6. Implemented of application monitoring tools, including
6. Branch system modernisation. Geneos.
7. Improvements in regulatory reporting quality.
Innovation efforts also addressed regulatory-driven
requirements and business needs through technology Productivity and Efficiency
refresh initiatives. Operational staff productivity increased by more than 15
per cent, keeping pace with higher transaction volumes
IT Infrastructure and Information Security Initiatives and a growing project pipeline. Productivity gains were
IT infrastructure and Information Security initiatives achieved through reduced manual processing, automation
continued to support evolving business requirements. All of reporting and regular process reviews to enhance
planned initiatives were delivered as scheduled, including: efficiency, scalability and risk control.
1. Cyber Maturity Assessment by Financial Services
Authority (OJK) and Ketahanan dan Keamanan Siber Automation of reporting processes continued to reduce
Assessment (Cyber Security and Resilience Assesment) manual intervention and improve reporting accuracy. These
from Bank Indonesia (BI). initiatives also strengthened operational readiness for the
2. Cyber Patrol initiatives targeting online gambling threats. launch and support of new consumer products, including
3. Expanded ISO 27001:2022 Certification with additional personal loans and co-brand credit cards.
scope for physical security of the data center in 2025.
4. Automated Breach and Attack Simulation. Ongoing process re-engineering in Wholesale Operations
5. Data Center Expansion. delivered key milestones in 2025. These included the
6. Microsoft 365 Implementation. centralisation of credit administration processing,
7. Expanded Critical Application Monitoring Coverage. automation of collateral data input, enhancements to
8. Security Baseline Compliance Automation. regulatory reporting systems, e-matching for customer
9. Technology Refresh across Infrastructure and Information reports, Telegraphic Transfer Straight-Through Processing
Security. (STP), onboarding document recapitulation, and Real-Time
Gross Settlement (RTGS) e-advice within Trade Operations.
IT Infrastructure and Run the Bank
Operational stability remained strong, with system To further strengthen operational resilience, the Bank
availability consistently exceeding 99.9 per cent. Incident maintained split-site operations and executed its Business
recovery performance also remained robust, with the Total Continuity Plan (BCP). Strong cost discipline was sustained
Resolution Objective (TRO) for system incidents achieved throughout the year, resulting in IT expenses remaining
at near 100 per cent. below the approved 2025 IT budget.
Risk and Control
Risk management remained a key priority, supported by
strengthened governance, enhanced technology controls,
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Management Discussion and Analysis
People Management Accolades and Awards
In 2025, the Bank continued to prioritise capability Key external recognitions included:
development and engagement within the Information 1. Two awards from JP Morgan for US Dollar Clearing Elite
Technology and Operations function to strengthen technical Quality Recognition 2025 (Outstanding Achievement)
expertise and support sustainable performance. High • MT103 STP rate at 99.77
engagement was sustained through frequent, structured • MT202 STP rate at 99.98
communication, contributing to lower attrition. 2. Bank of New York Service Review & STP Award for
“Outstanding International TT (STP rate of 96.43 per
Employees were encouraged to participate actively in cent).
various UOB events and competitions, reinforcing a strong 3. Two awards from the Indonesia Operations Banking
organisational culture. A service excellence mindset was Summit for “Well Implementation Control”.
further embedded across the function, resulted in a high 4. Gold award from the Indonesia Contact Center
internal Net Promoter Score (NPS). Association (ICCA) .
5. Tradepass “Cyber practitioner of the year 2025”.
2025 Achievements 6. InfoBank Magazine “Top 200 The Next Leaders 2025”
1. Delivery of all projects and Change Requests (CR) on award.
time and within approved budgets. 7. Ranked "Best Among Peers" by Bain & Company Net
2. Sustained critical system stability, with reduced incidents Promoter Score (NPS) survey for Contact Center.
frequency.
3. Achievement of 99.9 per cent availability for critical 2026 Focus Areas
systems. Aligned with the Bank’s strategy priorities, Information
4. Fulfilment of 100 per cent of Operations and Technology Technology and Operations will continue to focus on
SLAs. service excellence, disciplined risk management, process
5. Improved audit results with no failed audits. optimisation and people development. Key focus areas
6. Reduction of technology obsolescence risk by 20 per include:
cent year-on-year through roadmap execution. 1. Sustaining disciplined cost management through
7. Productivity improvement of 15 per cent while initiatives aimed at lowering operational costs, including
maintaining lower operational costs. process reviews and improvements, centralisation of
8. On-track or completed various digitisation initiatives similar operational processes, and increased adoption
to enhance operational efficiency. of customer self-service capabilities.
9. Internal Net Promoter Score maintained above 95 2. Accelerating digitisation through automation,
per cent. simplification, and elimination of non-value-added
10. Employee Engagement Survey (EES) score sustained processes.
above 90 per cent for five consecutive years. 3. Sustaining operational excellence with consistently
11. Recipient of multiple bank-wide recognitions (Customer high SLA performance.
Commitments Award, Step Up Pledge Contest, Ideathon, 4. Strengthening risk management through stronger first
E-Thanks, and Customer Protection Unit Awards). line of defence and deeper collaboration with the
12. Successful execution of Business Continuity, Disaster second line of defence.
Recovery, and Call Tree exercises. 5. Enhancing staff engagement and capability development
through continuous learning.
6. Maintaining system availability and service quality.
7. Supporting business delivery through timely, cost-
effective and high-quality project execution.
8. Actively managing technology risks through systematic
rejuvenation of obsolete components.
9. Enhancing customer education on self-service features
via UOB TMRW.
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Management Discussion and Analysis
Financial Review
Comprehensive Analysis of Financial Performance
This financial review is prepared based on the financial statements of UOB Indonesia that have been prepared and
presented in accordance with the Indonesian Financial Accounting Standard issued by the Indonesian Financial
Accounting Standards Board (DSAK). All information in the financial statements has been presented in a complete
and truthful manner.
The financial statements of UOB Indonesia were audited by Public Accountant Office Purwanto Susanti and Surja
(member firms of Ernst & Young Global Limited), with unmodified opinion, which stated that the financial statements
present fairly, in all material respects, in accordance with Indonesian Financial Accounting Standards.
Statement of Profit or Loss and Other Comprehensive Income
(expresses in billions of Rupiah, unless otherwise stated)
2025 2024 Increase/(Decrease)
Statement of Profit or Loss and Other Comprehensive Income Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
OPERATING INCOME AND EXPENSES
Interest income 11,367 11,496 (129) (1.12)
Interest expenses (5,354) (5,652) 298 (5.27)
INTEREST INCOME - NET 6,013 5,844 169 2.89
Other operating income
Administration fees and commissions - net 300 330 (30) (9.09)
Realized and unrealized gain on securities sold and from
562 396 166 41.92
changes in fair value of trading securities - net
Gain from foreign currency transactions 258 198 60 30.30
Others - net 748 729 19 2.61
Total other operating income - net 1,868 1,653 215 13.01
Provision for impairment losses
Financial assets (769) (1,071) 302 (28.20)
Foreclosed assets 1 (6) 7 (116.67)
Total provision for impairment losses (768) (1,077) 309 (28.69)
Other operating expenses
Salaries and employees’ benefits (2,549) (2,867) 318 (11.09)
General and administrative expenses (2,676) (2,945) 269 (9.13)
Total other operating expenses (5,225) (5,812) 587 (10.10)
OPERATING INCOME 1,888 608 1,280 210.53
Non-operating income
Gain/(loss) on sale of fixed assets, foreclosed assets, and
70 (43) 113 (262.79)
abandoned property - net
Total non-operating income 70 (43) 113 (262.79)
INCOME BEFORE TAX EXPENSE 1,958 565 1,393 246.55
Tax expense (429) (159) (270) 169.81
INCOME FOR THE YEAR 1,529 406 1,123 276.60
OTHER COMPREHENSIVE INCOME
Items that will not be reclassified to profit or loss
Remeasurement of post-employment benefits 6 (44) 50 (113.64)
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Management Discussion and Analysis
2025 2024 Increase/(Decrease)
Statement of Profit or Loss and Other Comprehensive Income Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
Income tax related to components of other comprehensive
(1) 10 (11) (110.00)
income
5 (34) 39 (114.71)
Items that will be reclassified to profit or loss
Movement in respect of fair value changes of financial
978 (189) 1,167 n.m.
investment at fair value through other comprehensive income
Income tax related to component of other comprehensive
(215) 42 (257) n.m.
income
763 (147) 910 n.m.
Other comprehensive income/(loss) for the year - net of tax 768 (181) 949 n.m.
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 2,297 225 2,072 920.89
BASIC EARNINGS PER SHARE (full amount) 125 33 92 278.79
Interest Income
Interest income was derived from loans, financial investments and trading securities, receivables on securities
purchased with agreements to resell, placements with Bank Indonesia and other banks, as well as current accounts
with Bank Indonesia and other banks.
2025 2024 Increase/(Decrease)
Interest Income Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
Loans 8,192 7,944 248 3.12
Financial investments and trading securities 2,722 2,773 (51) (1.84)
Placements with Bank Indonesia and other banks 229 178 51 28.65
Current accounts with Bank Indonesia and other banks 123 119 4 3.36
Receivables on securities purchased with agreements to resell 101 482 (381) (79.05)
Total Interest Income 11,367 11,496 (129) (1.12)
Interest income in 2025 amounting IDR11,367 billion, decreased by 1.1 per cent or IDR129 billion compared to 2024.
The decrease in interest income mainly due to:
a. Interest income from receivable on securities purchased with agreements to resell decreased by IDR381 billion or
79.2 per cent compared to prior year;
b. Interest income from financial investments and trading securities decreased by IDR51 billion or 1.8 per cent; and
c. This decrement was set-off by interest income from loans that increased by IDR248 billion or 3.1 per cent as a result
from higher average balance in 2025.
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Management Discussion and Analysis
Interest Expense
Interest expense was derived from time deposits, demand deposits, saving deposits, premium on government guarantee,
debt securities issued, deposits and borrowings from other banks, liabilities on securities sold under repurchase
agreements, and margin deposits.
2025 2024 Increase/(Decrease)
Interest Expense Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
Time deposits 2,421 2,700 (279) (10.33)
Demand deposits 1,129 1,028 101 9.82
Saving deposits 926 823 103 12.52
Liabilities on securities sold under repurchase agreements 323 470 (147) (31.28)
Premium on Government guarantee 259 246 13 5.28
Deposits and borrowings from other banks 179 196 (17) (8.67)
Debt securities issued 89 126 (37) (29.37)
Margin deposits 28 63 (35) (55.56)
Total Interest Expenses 5,354 5,652 (298) (5.27)
Interest expense in 2025 amounting IDR5,354 billion, decreased by 5.3 per cent or IDR298 billion compared to 2024.
The decrease derived from lower interest from liabilities on securities sold under repurchase agreements by IDR147
billion and interest expense from third party fund (time deposits) due to lower cost of fund in 2025.
Other Operating Income
2025 2024 Increase/(Decrease)
Other Operating Income
Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
Administration fees and commissions - net 300 330 (30) (9.09)
Realized and unrealized gain on securities sold and from
562 396 166 41.92
changes in fair value of trading securities - net
Gain from foreign currency transactions 258 198 60 30.30
Others - net 748 729 19 2.61
Total other operating income - net 1,868 1,653 215 13.01
Other operating income in 2025 of IDR1,868 billion, increased by IDR215 billion or by 13.0 per cent compared to 2024.
The increase mainly derived from higher realized and unrealized gain on securities sold and from changes in fair value
of trading securities – net from IDR396 billion in 2024 to IDR562 billion in 2025 and increment of gain from foreign
currency transactions from IDR198 billion in 2024 to IDR258 billion in 2025.
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Management Discussion and Analysis
Operating Expenses
Operating expenses consists of provision for impairment losses, salaries and employees’ benefits, and general and
administrative expenses.
2025 2024 Increase/(Decrease)
Operating Expenses
Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
Provision for impairment losses
Financial assets (769) (1,071) 302 (28.20)
Foreclosed assets 1 (6) 7 (116.67)
Total provision for impairment losses (768) (1,077) 309 (28.69)
Other operating expenses
Salaries and employees’ benefits (2,549) (2,867) 318 (11.09)
General and administrative expenses (2,676) (2,945) 269 (9.13)
Total other operating expenses (5,225) (5,812) 587 (10.10)
Total operating expenses (5,993) (6,889) 896 (13.01)
Operating expenses in 2025 amounting IDR5,993 billion, decreased by IDR896 billion or 13.0 per cent compared to
2024. This decremental mainly derived from:
a. Decrease in salaries and employees’ benefits amounting IDR318 billion;
b. Lower provision expenses for loans by IDR302 billion due to improvement in asset quality; and
c. Decrease in general and administrative expenses amounting IDR269 billion.
Income Before Tax Expense
In 2025 the income before tax amounting IDR1,958 billion, increased by 246.6 per cent or IDR1,393 billion from IDR565
billion in 2024.
Tax Expense
Tax expense in 2025 was IDR429 billion, increased by 169.8 per cent or IDR270 billion, from IDR159 billion in 2024.
2025 2024 Increase/(Decrease)
Tax Expenses Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
Current Tax (104) (16) (88) 550.00
Deferred Tax (325) (143) (182) 127.27
Total (429) (159) (270) 169.81
Income for the Year
Income for the year of UOB Indonesia in 2025 was IDR1,529 billion, increased by 276.6 per cent or IDR1,123 billion
compared to IDR406 billion in 2024.
Comprehensive Income for the Year
Comprehensive income for the year in 2025 amounting IDR2,297 billion, increased by 920.9 per cent or IDR2,072 billion
from IDR225 billion in 2024.
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Management Discussion and Analysis
Statement of Financial Position
Total assets of UOB Indonesia in 2025 of IDR170,499 billion increased by 9.2 per cent or IDR14,357 billion from 2024.
The increase is mainly derived from higher loans – net by IDR11,505 billion.
2025 2024 Increase/(Decrease)
Assets Billion Billion Billion
Percentage (%)
Rupiah Rupiah Rupiah
Cash 643 682 (39) (5.72)
Current accounts with Bank Indonesia 7,116 5,799 1,317 22.71
Current accounts with other banks - net 1,000 822 178 21.65
Placements with Bank Indonesia and other banks - net 408 3,657 (3,249) (88.84)
Trading securities 3,753 2,307 1,446 62.68
Financial investments - net 37,274 32,453 4,821 14.86
Derivative receivables 1,605 2,062 (457) (22.16)
Loans - net 107,957 96,452 11,505 11.93
Receivables on securities purchased with agreements to
1,704 1,653 51 3.09
resell
Acceptance receivables - net 2,590 2,418 172 7.11
Deferred tax assets - net 100 642 (542) (84.42)
Fixed assets and right-of-use assets - Book value 2,537 2,940 (403) (13.71)
Intangible assets - net 1,065 1,097 (32) (2.92)
Other assets - net 2,747 3,158 (411) (13.01)
Total Assets 170,499 156,142 14,357 9.19
Current Assets
Current assets consist of cash, current accounts with Bank Indonesia, current accounts with other banks - net, placements
with Bank Indonesia and other banks - net, trading securities, financial investments - net, derivative receivables,
loans - net, receivables on securities purchased with agreements to resell - net, and acceptances receivable - net.
The current assets increased from IDR148,305 billion to IDR164,050 billion in 2025 or increase by 10.6 per cent. The
increased in loans is the main reason of increase in current assets.
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Management Discussion and Analysis
Marketable Securities
By type, gross marketable securities consisted of securities at fair value through profit or loss, at fair value through
other comprehensive income and at amortized cost. As of the end of 2025, each respectively amounted to IDR3,753
billion, IDR29,753 billion; and IDR7,541 billion, composing of 9.1 per cent; 72.5 per cent, and 18.4 per cent respectively,
to the total gross marketable securities. The composition on the marketable securities holding is the part of Bank’s
strategy to manage the excess liquidity of the Bank.
2025 2024 Increase/(Decrease)
Marketable Securities Billion Billion
Billion Rupiah Percentage (%)
Rupiah Rupiah
Trading Securities
Bank Indonesia Rupiah Securities 2,633 1,395 1,238 88.75
Government Bonds 848 326 522 160.12
Sukuk 244 331 (87) (26.28)
Corporate Bonds 28 255 (227) (89.02)
3,753 2,307 1,446 62.68
Financial Investments
At fair value through other comprehensive income
Bank Indonesia Rupiah Securities 3,105 7,853 (4,748) (60.46)
Government Bonds 25,257 13,704 11,553 84.30
Corporate Bonds 767 638 129 20.22
Sukuk 574 729 (155) (21.26)
Bank Indonesia Floating Rate Note 50 - 50 100.00
29,753 22,924 6,829 29.79
At amortized cost
Government Bonds 6,379 7,094 (715) (10.08)
Export bills 1,137 2,230 (1,093) (49.01)
Sukuk 25 221 (196) (88.69)
7,541 9,545 (2,004) (21.00)
Total 41,047 34,776 6,271 18.03
Allowance for impairment losses (20) (16) (4) 25.00
Total - net 41,027 34,760 6,267 18.03
Loans
Net loans of UOB Indonesia in 2025 was IDR107,957 billion with total gross loans in 2025 of IDR111,782 billion. UOB
Indonesia run the business with prudent principle strictly applied in loans distribution in anticipation of global uncertainty.
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Management Discussion and Analysis
Loans based on Currency
The majority of the loans were derived from loans denominated in Rupiah which contribute 65.9 per cent of the total
loans’ portfolio in 2025 amounting IDR73,641 billion. Loans denominated in foreign currencies is 34.1 per cent of total
loans amounting IDR38,141 billion in 2025.
2025 2024 Increase/(Decrease)
Loans based on Currency Billion Billion
Billion Rupiah Percentage (%)
Rupiah Rupiah
Rupiah 73,641 70,821 2,820 3.98
Foreign currencies 38,141 29,591 8,550 28.89
Total Loans 111,782 100,412 11,370 11.32
Average contractual interest rate
Rupiah 8.37% 9.09%
Foreign currencies 5.15% 6.17%
Loans based on Type
By loans type, the largest contributor to the total loans was working capital loans, representing 79.0 per cent of total
loans, followed by credit card, investment loans and housing loans. Working capital loans contributed 79.0 per cent
or IDR88,284 billion, increased by 15.9 per cent from the previous year.
2025 2024 Increase/(Decrease)
Loans based on Type Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Working capital 88,284 76,148 12,136 15.94
Credit card 8,752 9,260 (508) (5.49)
Investment 7,893 7,683 210 2.73
Housing 6,087 6,415 (328) (5.11)
Multi-purpose 701 835 (134) (16.05)
Motor vehicles 65 71 (6) (8.45)
Total Loans 111,782 100,412 11,370 11.32
Loans based on Business Segment
The Wholesale Banking segment contribute 86.0 per cent of total loans of UOB Indonesia in 2025, while Consumer
Banking segment contribute 14.0 per cent of total loans. As of 31 December 2025, balance of loans from Wholesale
Banking and Consumer Banking were IDR96,177 billion and IDR15,605 billion, respectively.
2025 2024 Increase/(Decrease)
Loans by Business Segmentation Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Wholesale Banking 96,177 83,828 12,349 14.73
Consumer Banking 15,605 16,584 (979) (5.90)
Total Loans 111,782 100,412 11,370 11.32
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Management Discussion and Analysis
Loans based on Economic Sector
In terms of total loans by economic sector, the processing industry was the largest contributor to the total loans with
26.2 per cent or equivalent to IDR29,319 billion. The wholesale and retail trading was the second largest with 23.7 per
cent or equivalent to IDR26,461 billion.
Allowance for impairment losses on loans in 2025 was IDR3,825 billion, decreased by 3.4 per cent or IDR135 billion
compared to IDR3,960 billion in 2024.
2025 2024 Increase/(Decrease)
Loans based on Economic Sector Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Processing industry 29,319 24,247 5,072 20.92
Wholesale and retail trading 26,461 20,201 6,260 30.99
Household 15,605 16,583 (978) (5.90)
Mining and excavation 9,210 11,541 (2,331) (20.20)
Financial and insurance activities 6,821 7,500 (679) (9.05)
Information and communication 5,996 2,197 3,799 172.92
Agriculture, forestry and fisheries 4,616 4,544 72 1.58
Transportation and warehousing 4,060 3,751 309 8.24
Real estate 3,327 2,980 347 11.64
Accommodation and food and beverages provider 1,859 1,944 (85) (4.37)
Electricity, gas and air procurement 1,636 373 1,263 338.61
Building construction 1,281 3,182 (1,901) (59.74)
Others 1,591 1,369 222 16.22
Total Loans 111,782 100,412 11,370 11.32
Allowance for impairment losses (3,825) (3,960) (135) (3.41)
Total Loans - Net 107,957 96,452 11,505 11.93
Non-Performing Loans (NPL)
Non-Performing Loans amounting IDR2,012 billion and IDR2,055 billion in 2025 and 2024, respectively. Decreased on
NPL is the result of Bank’s strategy to manage the credit risk appetite and prudent risk principle. Loans by collectability
as of 31 December 2025 and 2024 were as follows:
2025 2024 Increase/(Decrease)
Loans by Collectability Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Current 106,398 94,448 11,950 12.65
Special mention 3,372 3,909 (537) (13.74)
Sub-standard 147 295 (148) (50.17)
Doubtful 177 445 (268) (60.22)
Loss 1,688 1,315 373 28.37
Total Loans 111,782 100,412 11,370 11.32
Non-Performing Loans 2,012 2,055 (43) (2.09)
Gross NPL 1.80% 2.05%
Net NPL 1.02% 1.11%
In 2025, the gross NPL ratio decreased by 0.3 per cent point, from 2.1 per cent in 2024 to 1.8 per cent in 2025. The net
NPL ratio also decreased by 0.1 per cent point, from 1.1 per cent in 2024 to 1.0 per cent in 2025. The Bank was able to
maintain its asset quality as reflected in the NPL ratio was far below the maximum of 5.00 per cent set by the Regulator.
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Management Discussion and Analysis
Allowance for impairment losses on loans
Allowance for impairment losses on loans in 2025 was IDR3,825 billion, decreased by 3.4 per cent or IDR135 billion
compared to IDR3,960 billion in 2024. The impairment loss allowance provided was sufficient to cover potential
losses arising from uncollectible loans.
Non-Current Assets
Non-current assets consist of deferred tax assets, fixed assets and right-of-use assets, intangible assets, and other
assets.
In 2025, the non-current assets decreased by IDR1,388 billion or 17.7 per cent.
Intangible Assets
As of 2025, UOB Indonesia has balance of intangible assets – net, amounting IDR1,065 billion. The intangible assets
occurred due to acquisition of consumer business from Citi in 2023. The intangible assets consist of goodwill and
other intangible assets related to the above transaction.
Liabilities
The majority of UOB Indonesia’s liabilities were derived from deposits from non-bank customers which contribute
88.7 per cent of total liabilities in 2025.
Total liabilities of UOB Indonesia increased from IDR138,316 billion in 2024 to IDR150,375 billion, equal to 8.7 per cent
or IDR12,059 billion. The increment mainly derived from deposits from customer of IDR16,401 billion.
2025 2024 Increase/(Decrease)
Liabilities Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Current liabilities 441 504 (63) (12.50)
Deposits from customers 133,313 116,912 16,401 14.03
Deposits from other banks 3,795 4,440 (645) (14.53)
Interest payables 189 196 (7) (3.57)
Tax payables 141 105 36 34.29
Derivative payables 1,462 2,226 (764) (34.32)
Acceptance payables 2,005 2,307 (302) (13.09)
Liabilities on securities sold under repurchase agreements 3,525 5,576 (2,051) (36.78)
Liabilities for employee’s benefits 359 439 (80) (18.22)
Debt securities issued - net 945 1,042 (97) (9.31)
Other liabilities 4,200 4,569 (369) (8.08)
Total Liabilities 150,375 138,316 12,059 8.72
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Management Discussion and Analysis
Deposits from Customers
Deposits from customers consist of demand deposits, saving deposits and time deposits. In 2025, deposits from
customers amounting IDR133,313 billion, increased by 14.0 per cent from IDR116,912 billion in 2024. Demand deposits,
saving deposits and time deposits increased by IDR6,944 billion or 21.6 per cent, IDR5,524 billion or 15.8 per cent, and
IDR3,933 billion or 7.9 per cent subsequently. Improvement in deposits from customers is aligned with Bank’s strategy
to capture connectivity across ASEAN.
2025 2024 Increase/(Decrease)
Deposits from Customers Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Demand deposits 39,079 32,135 6,944 21.61
Saving deposits 40,600 35,076 5,524 15.75
Time deposits 53,634 49,701 3,933 7.91
Total Deposits from customers 133,313 116,912 16,401 14.03
Deposits from Customers by Currency
The composition of customer deposits in Rupiah and foreign currencies in 2025 was 65.3 per cent and 34.7 per cent,
respectively. Customer deposits in Rupiah amounted to IDR87,057 billion in 2025, increased by 8.7 per cent from the
position in 2024. Foreign currency-denominated third-party funds increased by 25.7 per cent from the previous year.
2025 2024 Increase/(Decrease)
Deposits from Customers by Currency Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Rupiah 87,057 80,102 6,955 8.68
Foreign currencies 46,256 36,810 9,446 25.66
Total 133,313 116,912 16,401 14.03
Deposits from Other Banks
Deposits from other banks amounting IDR3,795 billion, decreased by 14.5 per cent or IDR645 billion, from IDR4,440
billion in 2024. The decrease in deposits from other banks was mainly due to call money of IDR616 billion.
2025 2024 Increase/(Decrease)
Deposits from Other Banks Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Call Money 3,738 4,354 (616) (14.15)
Demand deposits 45 56 (11) (19.64)
Saving deposits 2 11 (9) (81.82)
Time deposits 10 19 (9) (47.37)
Total 3,795 4,440 (645) (14.53)
Deposits from Other Banks by Currency
Deposits from other banks denominated in Rupiah grew by 46.3 per cent or IDR936 billion to IDR2,960 billion in 2025.
The composition of deposits in Rupiah and foreign currencies was 78.0 per cent and 22.0 per cent respectively in 2025.
2025 2024 Increase/(Decrease)
Deposits from Other Banks by Currency Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Rupiah 2,960 2,024 936 46.25
Foreign currencies 835 2,416 (1,581) (65.44)
Total 3,795 4,440 (645) (14.53)
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Management Discussion and Analysis
Debt Securities Issued
Debt securities issued amounting IDR945 billion decreased by 9.3 per cent or IDR97 billion, from IDR1,042 billion in
2024. The decrement derived from repayment principal of Bank UOB Indonesia Senior Debt Shelf Offering IV Phase I
Year 2024 with total amount of IDR100,000,000,000 (full amount) that matured on 6 July 2025.
Equity
Total equity of UOB Indonesia in 2025 was IDR20,124 billion, increased by 12.9 per cent or IDR2,298 billion, from
IDR17,826 billion in 2024. The increment on equity is derived from 2025 retained earnings.
2025 2024 Increase/(Decrease)
Equity Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Share capital 3,057 3,057 - 0.00
Additional paid-in capital - net 4,939 4,939 - 0.00
Other comprehensive income 479 (289) 768 (265.74)
Retained earnings
Appropriated 156 152 4 2.63
Unappropriated 11,493 9,967 1,526 15.31
Total Equity 20,124 17,826 2,298 12.89
In 2025, there was no dividend payment.
The Bank’s policy is to maintain adequate and efficient capital structure to support business growth.
Statement of Cash Flows
The Statement of Cash Flows is classified on the basis of operating, investing, and financing activities.
Cash and cash equivalents consists of cash, current accounts with Bank Indonesia, current accounts with other banks,
and placements with Bank Indonesia and other banks maturing within 3 months or less from the acquisition date
provided they are not used as collateral for borrowings nor restricted.
2025 2024 Increase/(Decrease)
Cash Flows Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Net Cash Provided by (Used in) Operating Activities 2,649 (1,718) 4,367 (254.19)
Net Cash (Used in)/Provided by Investing Activities (3,932) 3,640 (7,572) (208.02)
Net Cash (Used in) Financing Activities (192) (511) 319 (62.43)
Net (decrease)/increase in Cash and Cash Equivalents (1,475) 1,411 (2,886) (204.54)
Net effect on exchange rate on Cash and Cash Equivalents 121 107 14 13.08
Cash and Cash Equivalents at Beginning of Year 15,464 13,946 1,518 10.88
Cash and Cash Equivalents at The End of Year 14,110 15,464 (1,354) (8.76)
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Management Discussion and Analysis
Net Cash Provided by/(Used in) Operating Activities
Net cash from operating activities increased by IDR4,367 billion, from (IDR1,718) billion in 2024 to IDR2,649 billion in
2025. The increment derived from increase in the movement of saving deposits and time deposits.
Net Cash (Used in)/Provided by Investing Activities
Net cash from investing activities increased by IDR7,572 billion, from IDR3,640 billion in 2024 to (IDR3,932) billion in 2025.
The increase mainly resulted from purchase of financial investments from IDR4,504 billion in 2024 to (IDR3,477) billion
in 2025.
Net Cash (Used in) Financing Activities
Net cash from financing activities decreased by IDR319billion, from (IDR511) billion in 2024 to (IDR192) billion in 2025.
Lower cash used in financing activities derived from lower repayment of debt securities matured in 2025 while bank
also did not issue new securities in 2025.
Financial Ratios
(in percentage, unless stated otherwise)
Financial Ratios 2025 2024
Capital Adequacy Ratio (CAR) 19.15 16.51
Gross NPL 1.80 2.05
Net NPL 1.02 1.11
Return on Assets (ROA) 1.17 0.35
Return on Equity (ROE) 8.67 2.55
Net Interest Margin (NIM) 3.81 3.92
Operating Expense to Operating Income (BOPO) 86.39 95.64
Loans to Deposit Ratio (LDR) 83.85 85.89
Minimum Statutory Reserves (GWM)
GWM Rupiah
Daily GWM 9.07 7.52
Average GWM 10.06 9.11
Macroprudential Liquidity Buffer 41.86 37.98
Macroprudential Intermediation Ratio 78.83 88.83
GWM Foreign Currencies
Daily GWM 4.16 4.17
Average GWM 4.12 4.14
Net Open Positions (NOP) 3.95 5.36
Capital Adequacy Ratio (CAR)
In 2025, Capital Adequacy Ratio (CAR) increased by 2.7 per cent point, from 16.5 per cent in 2024 to 19.2 per cent in
2025, mainly due incremental in the core capital.
In 2025 and 2024, the Bank is in compliance with the capital adequacy requirement regulations.
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Management Discussion and Analysis
Non-Performing Loans (NPL) Operating Expense to Operating Income
In 2025, the gross NPL ratio decreased by 0.3 per cent (BOPO)
point, from 2.1 per cent in 2024 to 1.8 per cent in 2025. BOPO ratio decreased by 9.2 per cent point to 86.4 per
cent point in 2025 compared to 2024 by 95.6 per cent.
The net NPL ratio also decreased by 0.1 per cent point,
from 1.1 per cent in 2024 to 1.0 per cent in 2025.
Loans to Deposit Ratio (LDR)
Non-Performing Loans (NPL) amounted to IDR2,012 billion Loans to Deposit Ratio (LDR), which identifies the extent to
and IDR2,055 billion in 2025 and 2024, respectively. which the Bank’s loans are funded by customer’s deposits
was 83.9 per cent in 2025, decreased by 2.0 per cent point
Return on Assets (ROA) compared to 85.9 per cent in 2024.
In 2025, Return on Assets (ROA) increased by 0.8 per cent
point, from 0.4 per cent in 2024 to 1.2 per cent in 2025. Minimum Statutory Reserves (GWM)
The Bank is required to maintain Minimum Statutory
The increment in ROA due to higher income before tax Reserves (GWM) in Rupiah for conventional banking
expense by 246.6 per cent or IDR1,393 billion. and statutory reserves in foreign currencies for foreign
exchange transactions.
Return on Equity (ROE) In 2025 and 2024, the Bank is in compliance with the
In 2025, Return on Equity (ROE) increased by 6.1 per cent statutory reserve requirement regulations.
point, from 2.6 per cent in 2024 to 8.7 per cent in 2025.
Net Open Position (NOP)
The increased in ROE was due to the increment in income In 2025 and 2024, the Bank is in compliance with the net
for the year by 276.6 per cent or IDR1,123 billion. open position regulations and there was no breach.
Net Interest Margin (NIM) Legal Lending Limit (LLL)
Net Interest Margin (NIM) in 2025 and 2024 was 3.8 per In 2025 and 2024, the Bank is in compliance with the legal
cent and 3.9 per cent respectively, decreased by 0.1 per lending limit (LLL) regulations, both for the related and
cent point. non-related party borrowers.
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Management Discussion and Analysis
Capital Expenditure
Material Bonds and Investment on Capital Goods
Total capital expenditure decreased by 0.1 per cent or IDR1 billion, from IDR951 billion in 2024 to IDR950 billion in 2025.
Investment in capital expenditure is used to develop information technology infrastructure, in addition to office
equipment’s for Bank’s operational needs.
2025 2024 Increase/(Decrease)
Capital Expenditure Billion Billion Billion Percentage
Rupiah Rupiah Rupiah (%)
Addition through purchase of fixed assets 551 866 (315) -36.37
Addition of fixed assets through reclassification of 348 43 305 709.30
construction in progress
Addition of right-of-use assets 51 42 9 21.43
Total 950 951 (1) -0.11
Capital Policy
Capital Structure
The Bank seeks to maintain adequate capital level to support the businesses and growth, meet regulatory capital
requirements at all times and maintain a good credit rating.
The Bank also seeks to maintain an efficient capital structure, optimise the cost of overall cost of capital, and to deliver
sustainable dividend returns to our shareholders.
We achieve these objectives through the Bank’s Capital Management Framework which set forth the capital targets
and risk appetite, Internal Capital Adequacy Assessment Process (ICAAP). The annual capital risk appetite limits are
endorsed by the Risk Management Committee (RMC) and approved by Board of Commissioners.
As of the end of 2025, the Bank’s total capital was IDR20,314 billion and CAR at 19.2 per cent. The Bank’s core capital
(Tier 1) accounted for 92.9 per cent of the Bank’s total capital and Tier 1 capital adequacy ratio at 17.8 per cent.
Please refer to “GCG – Capital - Capital Composition (CC1) table for more information.
Material Commitments for Investment in Capital Expenditure
The Bank has a number of material commitments related to capital goods investment, mainly aimed at developing
information technology infrastructure to support the company’s business development. The cost of material commitments
for this capital goods investment uses the Bank’s internal funds. Bills and payments for capital goods investment
mostly use Rupiah currency to minimize exchange rate risk.
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Management Discussion and Analysis
Impact of Change of Laws on Bank Financial Information on Extraordinary
Performance Events
The change of laws does not have any significant impact UOB Indonesia did not experience any extraordinary events
to the Bank’s performance. that has a material impact to the financial performance
in 2025.
Accounting Standards Issued but not
yet Effective Material Information on Transaction
with Conflict of Interest and/or Material
The standards and interpretations that are issued by the Transaction with Related Parties
Indonesian Financial Accounting Standards Board (DSAK),
but not yet effective for current year financial statements Throughout 2025, there were no transactions that can
are disclosed below. be categorized as transactions with conflict of interest.
Effective on or after 1 January 2026 In 2025, in carrying out its business activities, UOB
• SFAS 107: “Financial Instruments: Disclosures about Indonesia conducted several transactions with related
the Classification and Measurement of Financial parties, including loans and deposits from customers.
Instruments.” and For details, please refer to Notes No. 37 in Notes to the
• SFAS 109: “Financial Instruments” Financial Statements.
The above standards will be effective on 1 January 2026
and early adoption is permitted. Dividend Policy and Net Profit Usage
Effective on or after 1 January 2027 Dividend distribution is conducted based on decision
• Amendments SFAS 118: “Presentation and Disclosure taken in Annual General Meeting of Shareholders, by
in Financial Statements”. considering financial condition and UOB Indonesia’s capital
requirement and business development, especially loans
The above standards will be effective on 1 January 2027 growth and taking into account other relevant factors
and early adoption is permitted. for shareholders.
As at the authorisation date of this financial statements,
the Bank is still evaluating the potential impact of these
new and revised accounting standards to the financial
statements of the Bank.
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Good Corporate Governance
Good Corporate Governance
128 Corporate Governance Implementation
129 Corporate Governance Self-Assessment
130 Shareholders Aspects
131 Corporate Governance Structure
131 General Meeting of Shareholders
137 Board of Commissioners
144 Board of Directors
Completeness ond Implementation of
156
Committees’ Duties
197 Corporate Secretary
198 Corporate Communications
The Implementation of Compliance, Internal
200
Audit, and External Audit Functions
The Implementation of Risk Management
204
Including Internal Control System
Lending to Related Party and Large
204
Exposure
Reporting Integrity and Information Technology
205
Systems
206 Bank’s Strategic Plan
Share Ownership and Financial and Family
Relationships of Members of the Board
of Commissioners and Board of Directors
207
With Fellow Members of the Board of
Commissioners, Board of Directors and/or
the Controlling Shareholders of the Bank
209 Disclosure of Remuneration Policy
Remuneration Package/Policy and Other
211 Benefits for Board of Commissioners and
Board of Directors
214 Anti-Fraud, Anti Bribery and Anti Corruption
Number of Internal Fraud Cases and Bank’s
215
Efforts to Settle The Cases
Legal Cases Faced by the Board of
215
Commissioners and Board of Directors
216 Administrative Penalties
216 Transactions Involving Conflict of Interest
216 Transactions with Related Parties
217 Bank’s Shares and Bond Buybacks
217 Donation for Social and Political Activities
218 Code of Conduct
219 Whistleblowing
Implementation of Prevention of Corruption,
220 Kickbacks, Fraud, Bribery and/or
Gratification
221 Internal Communications
222 Corporate Social Responsibility
223 Customer Protection
224 Risk Management
265 Risk Exposure Table
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Good Corporate Governance
Strong governance underpins prudent banking operations c. Governance Outcome, refers to the result of the
and long-term value creation. As a regulated financial implementation of the GCG principles that meets the
institution operating in an increasingly complex expectations of the Bank’s stakeholders with the support
environment, PT Bank UOB Indonesia (the Bank or the of adequate governance structure and infrastructure
Company) embeds Good Corporate Governance (GCG) of the Bank.
across its strategy, decision-making processes, and day-
to-day activities to support effective risk management, The implementation of the GCG principles is evaluated
protect stakeholder interests, and ensure responsible and periodically through GCG Self-Assessment and the result
ethical conduct. GCG is implemented through a robust is submitted to Regulator and the Bank’s Management
governance structure with clear roles and accountabilities as a part of the Risk-Based Bank Rating.
across the Board of Commissioners, Board of Directors, and
management, supported by effective oversight and control The Compliance Function has also reviewed and updated
mechanisms. Guided by the principles of Ethical Conduct, the previous Compliance Charter which acts as an umbrella
Accountability, Transparency, and Sustainability, the policy in the implementation of Compliance Function
Bank continuously reviews and enhances its governance within the Bank through Board of Directors’ Decree No.25/
framework to maintain compliance, resilience, and trust, SKDIR/0129 dated 15 December 2025.
while supporting sustainable business growth and
delivering long-term value to stakeholders. Moreover, in line with the OJK Regulation on the
implementation of Integrated Corporate Governance for
Corporate Governance Implementation Financial Conglomerates as stipulated in OJK Regulation
The provisions related to the Implementation of Good No.18/POJK.03/2014 and OJK Circular Letter No. 15/
Corporate Governance for Commercial Banks refer to SEOJK.03/2015, the Compliance Function has established
Financial Services Authority (Otoritas Jasa Keuangan/ the following internal provisions:
OJK) Regulation No. 17 of 2023 dated 14 September 2023 1. Integrated Compliance Charter for Entities in the
concerning the Implementation of Corporate Governance Financial Conglomerates of UOB in Indonesia as the
for Commercial Banks (OJK Regulation 17/2023) and, OJK umbrella policy for the implementation of the integrated
Circular Letter No. 14/SEOJK.03/2025 dated 24 June 2025 compliance function, as stipulated in Board of Directors’
concerning the Implementation of Corporate Governance Decree No.25/SKDIR/0123 dated 11 December 2025.
for Commercial Banks (OJK Circular Letter 14/2025). 2. Integrated Corporate Governance Policy as the principal
guidelines for each Entity in the Financial Conglomerates
The Bank consistently ensures that the GCG principles in implementing their duties and responsibilities as
of Ethical Conduct, Accountability, Transparency, and stipulated in Board of Directors’ Decree No. 24/
Sustainability are implemented in every business aspect SKDIR/0129 dated 29 November 2024.
and at all levels of the Bank. These GCG Principles should
be applied to at least 15 (fifteen) GCG Implementation Pursuant to OJK Regulation No. 30 of 2024 regarding
Factors, and each factor’s effectiveness should be Financial Conglomerates and Financial Holding Company,
measurable with respect to 3 (three) governance aspects PT Bank UOB Indonesia as the Main Entity in the Financial
as a continuous process. Conglomerates has established a Corporate Charter. The
Charter act as an agreement between Main Entity and
The three governance aspects are: Member Entities within the UOB Financial Conglomerate
a. Governance Structure, refers to the Bank’s governance to ensure that the process of monitoring, reporting,
structure and infrastructure, which must be adequate communication and exchanging of information in the
to ensure that the outcome of the implementation of context of implementing Integrated Corporate Governance,
the GCG principles are able to meet the expectations Integrated Risk Management and Integrated Capital
of the Bank’s stakeholders. Adequacy Requirement can perform efficiently.
b. Governance Process, refers to the effective
implementation of the GCG principles, supported by
adequate governance structure and infrastructure of
the Bank in order to produce an outcome that meets
the expectations of the Bank’s stakeholders.
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Corporate Governance Self-Assessment • implementation of periodic inspections by the Internal
Audit Function and and External Auditor to ensure the
General Conclusion of The Result of Self-Assessment effectiveness of the implementation of all policies,
of the Implementation of Good Corporate Governance procedures and the Bank’s management information
at PT Bank UOB Indonesia system.
The Bank conducted a self-assessment of its implementation
of GCG principles as of December 2025. On the Governance Outcome aspect, In general the
Bank has achieved good governance outcomes in 2025,
The Bank is rated by comparing its GCG implementation particularly in the aspects of:
against the minimum criteria set by OJK. • adequacy of transparency in reporting;
• compliance with laws and regulations, including
The Management is fully aware that implementation of continuous efforts to improve the Bank’s compliance
GCG is essential to gaining trust from customers as well culture;
as shareholders. • consumer protection, including, among other things, the
application of personal data protection principles; and
The Bank believes that high standards of GCG must be • objectivity in performing assessment/audit; and
achieved in order to support business (for business growth, • Bank’s performance.
profitability, and added value for all stakeholders) as
well as to enhance its ability so that long-term business Moreover, the Bank’s financial performance as at the
sustainability can be achieved. end of 2025 is reflected in the following achievements:
• Net Profit Before Tax (NPBT) of IDR1,958 billion;
The Bank has conducted a self-assessment of the • Lending of IDR111.96 trillion or 99.38 per cent of the
implementation of GCG principles during the period target;
from January to December 2025. Based on the 2025 • Funding of IDR132.85 trillion or 103.05 per cent from
GCG self-assessment, the Bank is at composite rating 2, the target;
which means that the Bank’s Management has generally • Capital Adequacy Ratio (CAR) of 19.20 per cent, which
implemented GCG with a 'Good' predicate, as reflected is still above regulatory requirement; and
through adequate GCG principles. • Core capital ratio against Risk Weighted Asset (RWA)
of 17.83 per cent.
The Bank’s governance structure is made up of a Board
of Commissioners, a Board of Directors and Committees, Based on the assessment of these governance aspects,
as well as work functions established according to the there are remains areas that can be improved and
Bank’s needs, and which has complied with regulatory enhanced, including:
requirements. It is supported by a comprehensive set 1. The Bank's internal control system, in relation to the
of policies and procedures, a management information continued imposition of administrative sanctions by
system, as well as the provisions governing its main duties the regulator, which were generally caused by human
and functions. error, as well as supervisory control function and internal
processes requiring improvement. This is also in line with
The aspects of the Governance Process have been the results of the Internal Audit inspection regarding
effectively implemented, as reflected in: reporting obligations to the regulator.
• the fulfillment of the duties and responsibilities of
the Board of Commissioners, Board of Directors and As part of corrective actions and efforts to minimise
Committees; the occurrence of regulatory sanctions, the Bank has
• implementation of a 3 lines mechanism which includes undertaken measures, including the following:
a risk taker unit (business/support unit) as the first a. implementing disciplinary actions for those who
line, a Risk Management Function and a Compliance violate applicable laws and regulations, including
Function as the second line, and an Internal Audit reporting errors that result in the imposition of
Function as the third line; and sanctions;
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Good Corporate Governance
b. establishing the Project Steering Committee for b. The Bank continues to strive to maintain consistency
Regulatory Reporting (PSC Regulatory Reporting) in the implementation of controls in accordance
in March 2025 as part of the Bank’s efforts to with fraud risk management policies and related
continuously improve the quality of reporting operational procedures. The Bank continuously
through a comprehensive review and enhancement conducts educational programs for customers
of regulatory reporting obligations to the regulator. and employees to build anti-fraud awareness and
The PSC Regulatory Reporting is chaired directly by strengthen the internal control system in line with
the President Director; and business strategy developments, changes in internal
c. conducting socialization with the relevant internal and external factors, the occurrence of several fraud
units regarding changes in regulations / new incidents, as well as to follow up on administrative
regulations issued by the regulator. sanctions received by the Bank in the first semester
of 2025 for the reporting period of the Anti-Fraud
2. The Bank continues to strive to maintain consistency Strategy in the reporting period of the second
in the implementation of controls in accordance with semester of 2024 as part of the improvement process.
risk management policies and operational procedures.
Socialization of risk management policies is continuously The Bank is committed to continuously enhancing the
conducted in line with the development of business effectiveness of the pillars of the Anti-Fraud strategy
strategies, changes in internal and external factors, implementation, which includes detection, response,
and incidents, particularly those related to human investigation, reporting and sanctions, as well as
factors and processes that still occur. monitoring, evaluation, and follow-up.
3. The Bank has integrated the requirements stated Shareholders Aspects
in the OJK Circular Letter 14/2025 concerning the Shareholders play an important role in supporting the
Implementation of Good Governance in Commercial soundness and sustainability of PT Bank UOB Indonesia.
Banks regarding Conflicts of Interest, particularly related This role is reflected in their commitment to adequate
to regulations on Special Parties, into the Guidelines capital planning and approval to support the Bank’s
for the Implementation of Good Corporate Governance business continuity and financial resilience, including in
of PT Bank UOB Indonesia. The Bank recognises the addressing capital and liquidity needs when required.
need for further comprehensive alignment of all relevant Shareholders exercise their rights through the General
internal policies and operational procedures is still Meeting of Shareholders without intervening in the
necessary. Therefore, as a strengthening measure, Bank’s day-to-day operations, thereby maintaining
the Bank is currently reviewing the related processes, the independence of management and adherence to
internal policies, and operational procedures to ensure prudential banking principles.
compliance across all Bank activities.
The Bank has established a dividend policy that is reviewed
4. In relation to the implementation of the Anti-Fraud periodically and communicated to shareholders through
Strategy, including Anti-Bribery, the Bank had identified appropriate channels, in accordance with applicable
several aspects that will be continuously improved, regulations and regulatory authority. The Bank also
as follows: upholds the rights of shareholders, including minority
a. The Bank has established governance for the Anti- shareholders, to receive timely information, participate
Bribery and Corruption management system as part and vote in the General Meeting of Shareholders, and
of the implementation of the Anti-Financial Crime receive dividends. To support shareholder protection, the
(AFC) framework. The Bank recognizes the need Bank provides communication channels that facilitate
for an in-depth review of the anti-bribery strategy, engagement and consultation on shareholder rights and
which will later be regulated in a separate, more matters relating to the sustainability of the Bank’s business.
comprehensive policy, with the aim of ensuring
that the implementation of anti-bribery standards
and procedures is consistent across all lines of the
organization.
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Corporate Governance Structure
The corporate governance structure of PT Bank UOB Indonesia is designed to support prudent banking operations,
effective oversight, and clear accountability. The structure comprises three main organs: the General Meeting of
Shareholders (GMS), the Board of Commissioners and Board of Directors, each with distinct roles and responsibilities
in accordance with applicable regulations.
The GMS serves as the highest decision-making forum, where shareholders exercise their rights over fundamental
matters. The Board of Commissioners is responsible for overseeing the management of the Bank. In carrying out its duties,
the Board of Commissioners is supported by committees, including the Audit Committee, Risk Monitoring Committee,
Nomination and Remuneration Committee, and other committees as required. The Board of Directors is responsible
for managing the Bank’s day-to-day operations and implementing strategies in line with the Bank’s objectives, risk
appetite, and regulatory requirements. The Board is supported by management committees and work units to ensure
the implementation of operational activities, the continuity of risk management, and effective operational discipline.
General Meeting of Shareholders
The General Meeting of Shareholders (GMS) serves as the Bank’s highest decision-making forum, where shareholders
exercise their rights on matters relating to governance and strategic direction. Through the GMS, shareholders assess
the performance of the Board of Commissioners and the Board of Directors, approve the annual report, appoint
and dismiss members of the Board of Commissioners and the Board of Directors, and determine the structure and
amount of their remuneration and other benefits, and appoint an Independent Auditor. The Annual General Meeting
of Shareholders (AGM) is convened once a year, while an Extraordinary General Meeting of Shareholders (EGM) may
be held as necessary to address specific matters.
General Meeting of Shareholders 2025
In 2025, the Bank has convened 2 (two) GMS, namely 1 (one) AGM and 1 (one) EGM.
AGM 2025
Resolution Date:
Quorum:
29 April 2025
Venue:
The Meeting was attended by the Company’s shareholders/proxies, who collectively
UOB Plaza 45th Floor,
hold 12,105,166,540 shares (98.9988%) of the total shares fully issued and paid-up by
Jalan M. H. Thamrin No.
the Company totaling 12,227,591,633 shares.
10, Central Jakarta 10230
Fulfillment of Legal Procedures of the Meeting
The meeting was conducted in accordance with the provisions of Article 10 paragraph (2) and paragraph (3) of
Articles of Association of the Company. The notice of meeting was in one daily newspaper in Bahasa Indonesia, i.e.,
Investor Daily dated 14 April 2025.
Attendance of the Board of Commissioners Attendance of the Board of Directors:
Name Position Name Position
Wayan Alit Antara Independent Commissioner Hendra Gunawan President Director
VJH Boentaran Lesmana Independent Commissioner Teh Han Yi Director
Johanes Susilo Independent Commissioner Paul Rafiuly Director
Harapman Kasan Director
Invitee Sonny Samuel Director
Ardhi Wibowo Compliance Director
Name Position
Henry Santoso Director
W. Kartyono Candidate of Director
Cristina Teh Tan Director
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Summary of Resolution
AGM Resolution First 1. Approved the Company’s Annual Report for the financial year ended 31 December
Agenda 2024, including the Board of Directors’ Report and Board of Commissioners’ Supervisory
Approval of the Annual Task Report for the year ended 31 December 2024, as well as approved the Company’s
Report of the Company for Financial Statement for the financial year as of 31 December 2024 which had been
the Financial Year ended 31 audited by the Public Accounting Firm Purwantono, Sungkoro & Surja, who had
December 2024 including provided an unmodified opinion as stated on its report dated 26 February 2025.
the Financial Statements of 2. Approved the acquit and discharge (acquit et de charge) to the members of the
the Company, Report from Board of Directors for the management actions and to members of the Board of
the Board of Directors and Commissioners for the supervisory actions performed during the year of 2024, insofar
Oversight Report of the reflected in the Company’s Annual Report and Financial Report of the Company for
Board of Commissioners. year 2024.
AGM Resolution Second Approved the allocation of net profit for the financial year ended 31 December 2024,
Agenda as follows:
Determination of the 1. The amount of IDR4,062,397,667 (four billion sixty-two million three hundred ninety-
Allocation of Net Profit seven thousand six hundred sixty-seven Rupiah) booked as general reserve to comply
of the Company for the with the provisions in Article 70 of the Company Law and Article 20 of the Articles
Financial Year ended 31 of Association of the Company.
December 2024. 2. Recorded the entire net profit earned in financial year 2024 after deducting the
general reserve as Retained Earnings amounting IDR402,177,369,008 (four hundred
two billion one hundred seventy-seven million three hundred sixty-nine thousand
eight Rupiah) to strengthen the Company’s capital position. For the financial year
of 2024, the Company did not distribute any dividend.
AGM Resolution Third 1. Approved the delegation of authority to the Board of Commissioners in observance
Agenda of the recommendations from the Audit Committee to appoint a Public Accountant
Appointment of Public and Public Accounting Firm registered with the Financial Services Authority to audit
Accountant and Public the Company’s financial statements for the financial year of 2025, and to determine
Accounting Firm to Audit of the audit service fee and other requirements in relation to such appointment, with
Company Books for the criteria and limitation according to the applicable regulations.
Financial Year of 2025 and 2. Approved the delegation of authority to the Board of Directors to sign the engagement
determination of the Audit contract and other requirements in relation to the appointment of Public Accountant
Service Fee and Other and Public Accounting Firm.
Requirements in relation to
such Appointment.
AGM Resolution Fourth 1. Approved the reappointment of the members of the Board of Commissioners of the
Agenda Company, with the following composition:
Changes in Composition a. Mr Wee Ee Cheong as the President Commissioner;
of the Management of the b. Mr Chin Voon Fat as the Deputy President Commissioner;
Company c. Mr Chan Kok Seong as the Commissioner; and
d. Mr Wayan Alit Antara, Mr VJH Boentaran Lesmana, and Mr Johanes Susilo, as
Independent Commissioners of the Company, respectively.
Each appointment is effective from the closing of the Company’s 2025 Annual General
Meeting of Shareholders until the closing of the Company’s Annual General Meeting of
Shareholders to be convened in 2027.
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2. Approved the reappointment of the members of the Board of Directors of the
Company, with the following composition:
a. Mr Hendra Gunawan as the President Director;
b. Ms Teh Han Yi, Mr Paul Rafiuly, Mr Harapman Kasan, Mr Sonny Samuel, Mr Henry
Santoso, and Ms Cristina Teh Tan, each as Directors of the Company;
c. Mr Ardhi Wibowo as the Compliance Director.
Each appointment is effective from the closing of this Meeting until the closing of the
Company’s 2025 Annual General Meeting of Shareholders to be convened in 2029.
3. Approved the appointment of Mr W. Kartyono as Director of the Company, effective
from the closing of the Company’s 2025 Annual General Meeting of Shareholders
until the Company's Annual General Meeting of Shareholders to be convened in 2029.
Thus, the composition of the members of the Board of Commissioners and Board
of Directors after the closing of the Company’s 2025 Annual general Meeting of
Shareholders was as follows:
BOARD OF COMMISSIONERS
• President Commissioner : Mr Wee Ee Cheong
• Deputy President Commissioner : Mr Chin Voon Fat
• Commissioner : Mr Chan Kok Seong
• Independent Commissioner : Mr Wayan Alit Antara
• Independent Commissioner : Mr VJH Boentaran Lesmana
• Independent Commissioner : Mr Johanes Susilo
Until the closing of the Company’s Annual General Meeting of Shareholders to be
convened in 2027.
BOARD OF DIRECTORS
• President Director : Mr Hendra Gunawan
• Director : Ms Teh Han Yi
• Director : Mr Paul Rafiuly
• Director : Mr Harapman Kasan
• Director : Mr Sonny Samuel
• Compliance Director : Mr Ardhi Wibowo
• Director : Mr Henry Santoso
• Director : Ms Cristina Teh Tan
• Director : Mr W. Kartyono
Until the closing of the Company's Annual General Meeting of Shareholders to be
convened in 2029.
4. Approved the delegation of authority to the Board of Directors of the Company
to restate the changes in the composition of the Company’s Management of
the Company in a separate deed drawn up before a Notary and to arrange the
notification report to the Ministry of Law the Republic of Indonesia.
AGM Resolution Fifth 1. Approved the Company’s 2024 Recovery Plan of the Company to comply with the
Agenda Financial Services Authority Regulation Number 5 of 2024 on the Determination of the
Approval of the Recovery Status of Supervision and Handling of Problem of Commercial Banks, as presented; and
Plan of the Company. 2. Approved the delegation of authority to the Board of Commissioners and/or Board
of Directors of the Company to carry out all necessary actions for implementing the
Recovery Plan in accordance with the applicable provisions.
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EGM 2025
Resolution Date:
Quorum:
9 December 2025
Venue:
The Meeting was attended by the Company’s shareholders, who collectively hold
UOB Plaza Lantai 45,
12,105,166,540 shares (98.9988%) of the total shares fully issued and paid-up by the
Jalan M. H. Thamrin No.
Company amounting to 12,227,591,633 shares.
10, Jakarta Pusat 10230
Fulfilment of Legal Procedures of the Meeting
The meeting has been in accordance to the provision of Article 10 paragraph (2) and paragraph (3) of Articles of
Association of the Company, the notice of meeting has published in one daily newspaper in Bahasa Indonesia, i.e.,
Investor Daily dated 24 November 2025.
Attendance of the Board of Commissioners: Attendance of the Board of Directors:
Name Position Name Position
Wayan Alit Antara Independent Commissioner Hendra Gunawan President Director
VJH Boentaran Lesmana Independent Commissioner Teh Han Yi Director
Johanes Susilo Independent Commissioner Harapman Kasan Director
Sonny Samuel Director
Invitee Ardhi Wibowo Compliance Director
Henry Santoso Direktur
Name Position
Cristina Teh Tan Direktur
W. Kartyono Candidate of Director
W. Kartyono Direktur
Summary of Resolution
AGM Resolution First 1. Approved the resignation of Ms Teh Han Yi as Director of the Company effective
Agenda upon the end of her term of office on 31 December 2025.
Changes to the Composition
of the Board of Directors of Thus, the composition of the members of the Board of Directors as of 1 January 2026
the Company. was as follows:
BOARD OF DIRECTORS
• President Director : Mr Hendra Gunawan
• Director : Mr Paul Rafiuly
• Director : Mr Harapman Kasan
• Director : Mr Sonny Samuel
• Compliance Director : Mr Ardhi Wibowo
• Director : Mr Henry Santoso
• Director : Ms Cristina Teh Tan
• Director : Mr W. Kartyono
Effective until the closing of the Company’s Annual General Meeting of Shareholders
to be convened in 2029.
2. Approved the delegation of authority to the Board of Directors of the Company to
restate the changes of the Board of Directors of the Company in a separate deed
drawn up before a Notary and to arrange the notification report to the Ministry of
Law the Republic of Indonesia.
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General Meeting of Shareholders 2024
In 2024, the Bank has convened 1 (one) AGM.
AGM 2024
Resolution Date:
Quorum:
30 April 2024
Venue:
The AGM was attended by the Company’s shareholders and/or their proxies, who
UOB Plaza 45th Floor,
collectively hold 12,105,166,540 shares (98.999%) of the Company’s 12,227,591,633 fully
Jalan M. H. Thamrin No.
issued and paid-up shares.
10, Central Jakarta 10230
Attendance of the Board of Commissioners Attendance of the Board of Directors:
Name Position Name Position
Wayan Alit Antara Independent Commissioner Hendra Gunawan President Director
VJH Boentaran Lesmana Independent Commissioner Teh Han Yi Director
Johanes Susilo Independent Commissioner Paul Rafiuly Director
Harapman Kasan Director
Invitee Sonny Samuel Director
Ardhi Wibowo Compliance Director
Name Position
Choi Yau Chi Director
Cristina Teh Tan Director Candidate
Henry Santoso Director
Summary of Resolution
AGM Resolution First Agenda 1. Approved the Company’s Annual Report for the financial year ended 31 December
Approval on the Annual Report 2023, including the Board of Directors’ Report and Board of Commissioners’
of the Company for the Financial Supervisory Task Report for the year ended 31 December 2023, as well as ratified
Year ended 31 December the Company’s Financial Statement for the financial year ended 31 December
2023 including the Financial 2023 which had been audited by the Public Accounting Firm Purwantono,
Statements of the Company, Sungkoro & Surja, who had provided an unmodified opinion as stated on its
Report from the Board of report dated 28 February 2024.
Directors and Oversight Report 2. Approved the acquit and discharge (acquit et de charge) to the members of the
of the Board of Commissioners. Board of Directors for the management actions and to members of the Board of
Commissioners for the supervisory actions performed during the year of 2023,
insofar reflected in the Company’s Annual Report and Financial Report of the
Company for year 2023.
AGM Resolution Second 1. The amount of IDR6,749,630,300.- (six billion seven hundred forty nine million six
Agenda hundred thirty thousand and three hundred Rupiah) booked as general reserve
Determination of the Allocation to comply with the provisions in Article 70 of the Company Law and Article 20
of Net Profit of the Company of the Articles of Association of the Company.
for the Financial Year ended 31 2. Recorded the entire net profit earned in financial year 2023 after deducting
December 2023. the general reserve as Retained Earnings amounting to IDR668,213,399,733.-(six
hundred sixty eight billion two hundred thirteen million three hundred ninety nine
thousand and seven hundred thirty three Rupiah) to strengthen the Company’s
capital position. For the financial year of 2023, the Company did not distribute
any dividend.
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AGM Resolution Third Agenda 1. Approved the delegation of authority to the Board of Commissioners to appoint
Appointment of Public a Public Accountant and Public Accounting Firm which is registered with the
Accountant and Public Financial Services Authority to audit the Company’s financial statements
Accounting Firm to Audit for the financial year of 2024, and to determine of the audit service fee and
Company Books for the Financial other requirements in relation to such appointment, with consideration to the
Year of 2024 and determination recommendations from the Audit Committee.
of the Audit Service Fee and 2. Approved the delegation of authority to the Board of Directors to sign the
Other Requirements in relation engagement contract and other requirements in relation to the appointment of
to such Appointment. Public Accountant and Public Accounting Firm.
AGM Resolution Fourth 1. Accepted the resignation of Mr Choi Yau Chi as Director of the Company in
Agenda accordance with his resignation letter dated 5 April 2024 which will be effective
Changes Composition of the as of 30 June 2024 (Effective Date); further granted Mr Choi Yau Chi a full release
Management of the Company. and discharge from his responsibilities in carrying out the management of the
Company in his position as Director of the Company from 1 January 2024 to
30 June 2024; so long as such actions are reflected in the Annual Report and
Financial Report for the Financial Year of 2024 which will be approved and
ratified at the Company’s AGM for the Financial Year of 2024, in accordance
with the provisions of the Articles of Association of the Company.
2. Approved the appointment of Ms Cristina Teh Tan as Director of the Company
effective from the closing of the 2024 AGM until the closing of the 2025 AGM.
The composition of the members of the Board of Directors before the Effective
Date are as follows:
BOARD OF DIRECTORS
• President Director : Mr Hendra Gunawan
• Director : Ms Teh Han Yi
• Director : Mr Paul Rafiuly
• Director : Mr Harapman Kasan
• Director : Mr Sonny Samuel
• Compliance Director : Mr Ardhi Wibowo
• Director : Mr Choi Yau Chi*)
• Director : Mr Henry Santoso
• Director : Ms Cristina Teh Tan
*) The resignation of Mr Choi Yau Chi has been effective as of 30 June 2024.
Therefore, the composition of the Board of Directors after the Effective Date until
the closing of the AGM of the Company which will be held in 2025 will be as follows:
BOARD OF DIRECTORS
• President Director : Mr Hendra Gunawan
• Director : Ms Teh Han Yi
• Director : Mr Paul Rafiuly
• Director : Mr Harapman Kasan
• Director : Mr Sonny Samuel
• Compliance Director : Mr Ardhi Wibowo
• Director : Mr Henry Santoso
• Director : Ms Cristina Teh Tan
3. Granted the Board of Directors of the Company the authority to restate the
changes of the Management of the Company in a separate deed drawn up
before a Notary where necessary and to arrange the notification report to the
Ministry of Law and Human Rights of the Republic of Indonesia.
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AGM Resolution Fifth Agenda Since the resolution of the Fifth Agenda had been decided at the AGM which was
Determination on the held on 3 May 2023 and there were no changes to the resolution that had been
Remuneration for Members of determined, no discussion was conducted and no resolutions was made in respect
the Board of Commissioners of the Fifth Agenda of the Meeting.
and Members of the Board of
Directors of the Company
Statement Concerning Unrealised 2025 GMS Duties and Responsibilities of the Board of
Resolutions Commissioners
2025 AGM and EGM resolutions had been realised and The Board of Commissioners assumes the following duties
there were no resolutions that had not been realised or and responsibilities pursuant to the Work Guidelines and
delayed. Regulations of Board of Commissioners:
a. Carry out duties and responsibilities in accordance with
Statement Concerning Unrealised 2024 GMS the provisions in Articles of Association of the Bank.
Resolutions b. Ensure that GCG is implemented in each of the Bank’s
2024 AGM resolutions had been realised and there were business activity across all organisational levels or
no resolutions that had not been realised or delayed. hierarchy.
c. Perform supervision for the interest of the Bank over the
policies and management of the Board of Directors,
Board of Commissioners provide advice to the Board of Directors, and assume
The Board of Commissioners is responsible for overseeing responsibility for such supervision, laws and regulations,
the Bank’s management and business conduct to ensure articles of association and GMS resolutions in good
they are carried out in a prudent and accountable manner. faith, with full responsibility and in obervance of
The Board monitors the implementation of the Bank’s prudential principles.
strategy, the application of risk management and internal d. Direct, monitor, and evaluate the integrated
control systems, and compliance with applicable laws and implementation of governance, risk management,
regulations. Through regular oversight and engagement and compliance integrated as well as the Bank’s
with the Board of Directors, the Board of Commissioners strategic policies, in accordance with prevailing laws
provides guidance and input on key matters affecting and regulations, Bank’s articles of association, and/
the Bank. The Board of Commissioners performs its duties or GMS decree.
collectively, supporting accountability and effective e. Approve and/or supervise, either directly or through
oversight within the Bank’s governance framework. the committees under the Board of Commissioners,
the implementation of the Business Plan, review and
Work Guidelines and Regulations of Board of approve the Annual Report, review and approve the
Commissioners Corporate Plan, Sustainable Finance Action Plan,
In carrying out their duties and responsibilities, members of Recovery Plan and approve relevant Bank policies in
the Board of Commissioners adhere to the Work Guidelines accordance with applicable regulations.
and Regulations of the Board of Commissioners, which f. Evaluate, direct, and monitor the strategic plan and
are aligned with the regulations of Bank Indonesia and implementation of the Bank’s Information Technology (IT)
the OJK. These guidelines are periodically reviewed governance in accordance with applicable regulations.
to ensure compliance with the latest regulatory g. Conduct supervision on the implementation of follow
requirements. The most recent update, conducted in up actions by the BOD in response to the audit findings
2025, aligned the guidelines with the latest OJK regulation or audit and recommendation from the Bank’s internal
on Governance Implementation in Commercial Banks. audit unit, external auditor, OJK supervisory result,
This update was formalised through the Decree of the and/or supervisory results from other authorities and
Board of Commissioners of PT Bank UOB Indonesia institutions.
No. 25/COM/0010 dated 9 December 2025 regarding
the Work Guidelines and Regulations of the Board of
Commissioners of PT Bank UOB Indonesia (Work Guidelines
and Regulations of Board of Commissioners).
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h. Report to the OJK no later than 5 (five) business days b. other matters as stipulated in the Bank’s Articles of
upon the finding of the following: Association or prevailing laws and regulations.
• Violation of laws and regulations for financial and
banking, and other related regulations to the Bank’s Nomination and Criteria for Candidate of the Board of
business activities; and/or Commissioners
• Condition or anticipated condition that may The Bank has established Policies and Procedures for the
endanger the Bank’s business continuity. Nomination, Replacement, and/or Dismissal of Members
i. To support the effectiveness of the implementation of its of the Board of Commissioners, Board of Directors, Senior
tasks and responsibilities, the Board of Commissioners Executives, and Committees Reporting to the Board of
must establish at least: Commissioners of PT Bank UOB Indonesia. These policies
• Audit Committee; are outlined in the Board of Directors’ Decree No. 25/
• Risk Monitoring Committee; SKDIR/0134, which specifies the nomination process and
• Remuneration and Nomination Committee; and criteria for members of the Board of Commissioners, as
• Integrated Corporate Governance Committee, in follows:
order to support the implementation of integrated
corporate governance. 1. Members of the Board of Directors, the Board of
and ensure that the established Committees perform Commissioners and/or Majority Shareholders of the
their duties effectively. Bank may propose nominations for candidate members
j. Monitor the Bank’s Soundness Level and take necessary of the Board of Commissioners, if necessary.
actions to maintain and/or improve the Bank’s 2. Nomination of candidates for appointment to the Board
soundness. of Commissioners shall be submitted to the Bank’s
k. Conduct active supervision on the implementation of Remuneration and Nomination Committee.
the Compliance Function. 3. The nominated candidates must at least meet the
l. Supervise the implementation of Integrated Corporate following criteria:
Governance a. Indonesian Nationals and/or Foreign Nationals
m. Convene meetings of the Board of Commissioners meeting the requirements of the prevailing laws
on a regular basis, at least once in 2 (two) months, and regulations.
and whenever deemed necessary by one of Board of b. Possess integrity, competence and a sound financial
Commissioners members, upon written request from reputation as required in the applicable laws and
Board of Directors, or at the request from 1 (one) or more regulations.
shareholders representing 1/10 (one tenth) of the total c. Independent Commissioner candidates must also
shares issued by the Company with valid voting right. meet the requirements as determined by the laws
n. Convene joint meetings with the Board of Directors on and regulations.
a regular basis, at least 1 (one) time in 4 (four) months. 4. Any nomination for the appointment of any Member of
o. Board of Commissioners Meeting must be physically the Board of Commissioners to the GMS must take into
attended in person by all members of the Board of account the recommendation of the Remuneration and
Commissioners at least 2 (two) times a year, primarily Nomination Committee. In the event that any member
for the purpose of evaluating or determining strategic of the Remuneration and Nomination Committee
policies and evaluating the realization of the Bank's has any conflict of interest with any recommended
Business Plan (Rencana Bisnis Bank/RBB). In the event candidate, such conflict of interest must be declared
that a non-Independent Commissioner is unable to in the nomination.
attend the meeting in person, he may attend the 5. Former members of the Bank’s Board of Directors or
meeting through teleconference. former Bank executives or parties who have a relationship
with the Bank that could influence their ability to act
In accordance with OJK Circular Letter 14/2025, in carrying independently may be appointed as Independent
out its supervisory function, the Board of Commissioners is Commissioners of the Bank concerned after undergoing
prohibited from being involved in the Bank’s operational a waiting period (cooling off) of at least 1 (one) year.
decision-making. This restriction does not apply to The cooling-off period may also apply to prospective
decisions related to: Independent Commissioners who come from parties that
a. the provision of funds to related parties, in accordance have conflicts of interest with the Bank in accordance
with the applicable regulations on the maximum limit of with the provisions of the OJK Regulation on Corporate
credit and large exposures for commercial banks; and Governance of Commercial Banks.
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6. Former President Directors, former members of the Board b. Assessment result from the Board of Commissioners
of Directors who were in charge of supervisory functions, Meeting which states that the said Independent
or Executive Officers who performed supervisory Commissioner has remained able to perform
functions at the Bank may become Independent independently;
Commissioners at the Bank after undergoing a waiting c. Assessment result from the Internal Audit Head and
period (cooling off) of at least 6 (six) months, with a Executive Officer who is in charge of the human
minimum of 1 (one) year of service in the position prior resources function which states that the Independent
to cessation of their work. Commissioner can still act independently;
7. A non-Independent Commissioner may become d. The declaration by the Independent Commissioner
an Independent Commissioner after fulfilling the of his independency during the GMS.
requirements as Independent Commissioner, subject 9. A non-Independent Commissioner can transition to
to a minimum cooling off period of 1 (one) year as well an Independent Commissioner after the said Non-
as OJK approval. Independent Commissioner has met the requirements
8. An Independent Commissioner who has served for 2 as Independent Commissioner, subject to a minimum
(two) terms of service consecutively may be reappointed cooling period of 1 (one) year as well as OJK approval.
for another term. The following would be considered: 10. Recommendations for the Remuneration and
a. Assessment result of the performance of Independent Nomination Committee are at least based on the
Commissioner; requirements for the criteria for members of the Board
of Commissioners as stipulated in the applicable laws
and regulations.
Composition, Criteria and Independence of the Board of Commissioners
The following are the members of the Board of Commissioners of the Bank as of 31 December 2025:
Name Position Basis of Appointment Re- Term of
Regulator’s Approval GMS Appointment Office
President
Wee Ee Cheong 22 October 2019 29 April 2019
Commissioner
Vice President
Chin Voon Fat 20 September 2019 29 April 2019
Commissioner
Chan Kok Seong Commissioner 20 September 2019 29 April 2019
2025 –
Independent 29 April 2025
Wayan Alit Antara 8 January 2009 20 June 2008 2027
Commissioner
VJH Boentaran Independent
22 December 2017 9 May 2018
Lesmana Commissioner
Independent
Johanes Susilo 20 September 2023 26 October 2023
Commissioner
Members of the Board of Commissioners serve a term of 2 (two) years. The tenure for the current members of the Board
of Commissioners will conclude at the closing of the Bank’s AGM scheduled for 2027.
Article 2 paragraph (5) of the Work Guidelines and Regulations of Board of Commissioners stipulates as follows:
"At least 50 per cent of the total members of the Board of Commissioners is Independent Commissioners”. As of 31
December 2025, the Bank has complied with these provisions, with the composition of 3 (three) members of a total of
6 (six) members of the Board of Commissioners are Independent Commissioners.
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Independence of the Board of Commissioners In addition to that, Independent Commissioners are
OJK Circular Letter 14/2025 and Article 9 paragraph prohibited from holding concurrent positions as public
(5) of the Work Guidelines and Regulations of Board of officials in executive, legislative, judicial and other bodies
Commissioners stipulate that “More than 51 per cent of whose main functions and duties are related to the
members of the Board of Commissioners shall not be administration of the State.
permitted to have familial relations up to the second
degree with other members of the Board of Commissioners All members of the Bank’s Board of Commissioners are in
and/or the member of Board of Directors”. All members compliance with the aforementioned regulations.
of the Board of Commissioners do not have up to the
second-degree familial relationships with fellow members Terms of Office of Independent Commissioners
of the Board of Commissioners and/or members of the The term of office of Independent Commissioners follows
Board of Directors. the general terms of the Board of Commissioners where
Independent Commissioners who have served for 2 (two)
All Independent Commissioners of the Bank: consecutive terms may be reappointed as Independent
1. do not own shares in the Bank, either directly or Commissioners in the next period, by considering:
indirectly; • Assessment result on the performance of Independent
2. do not have any affiliation, financial relationship, and/ Commissioner;
or management relationship with the Bank, members • Assessment result in the Board of Commissioners Meeting
of the Bank's Board of Commissioners, members of the stating that the said Independent Commissioner has
Bank's Board of Directors, or Controlling Shareholders remained able to perform independently;
of the Bank; • Assessment result from the Internal Audit Head and
3. have no direct or indirect business relationships related Executive Officer who is in charge of the human resources
to the Bank's main activities; and function stating that the Independent Commissioner
4. have no familial relationships up to the second degree remains able to act independently; and
with fellow members of the Board of Commissioners, • The declaration of the Independent Commissioners of
members of the Board of Directors and/or Controlling their independence the GMS.
Shareholders, that may affect their ability to act
independently. In accordance with OJK Circular Letter 14/2025 and
the Work Guidelines and Regulations of Board of
Concurrent Position of the Board of Commissioners Commissioners, the dismissal or replacement of members
In accordance with OJK Regulation No. 17/2023 and of the Bank’s Board of Commissioners of prior to the end
OJK Circular Letter 14/2025, members of the Board of of their term will be carried out with due consideration
Commissioners are prohibited from holding concurrent to the best interests of the Bank. Dismissal includes the
positions as Commissioner, Director or Executive Officer (a) temporary dismissal of the BOC by the GMS, subject to the
in any bank/non-bank financial institution or non-financial restrictions on authority in accordance with the provisions
institution/company; (b) in more than 1 (one) non-financial of laws and regulations. The temporary dismissal of a
institution/company either domiciled domestically or member of the Bank's BOC may be based on personal
overseas; (c) in the functional duties of banks and/or non- reasons and other valid reasons.
bank financial institutions; (d) in other positions that may
give rise to a conflict of interest in carrying out their duties The dismissal or replacement of an Independent
as a member of the Board of Commissioners; and/or (e) in Commissioner before the end of his/her term of office
other positions based on prevailing laws and regulations. requires the prior the approval of the OJK before being
resolved at the GMS. In the event where dismissal or
This excludes concurrent positions held by (a) a member of replacement of an Independent Commissioner before the
the Board of Commissioners as a director, commissioner or end of his/her term of office is due to a reassessment result
executive officer performing supervision in 1 (one) non-bank of “not passed”, such result shall be treated as equivalent
subsidiary controlled by the Bank; (b) a non-independent to approval of dismissal or replacement by the OJK.
Commissioner performing his functional duties assigned
by the Bank’s shareholders for a legal entity in the Bank’s
business group; and/or (c) a member of the Board of
Commissioners in a non-profit organisation or institution.
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Board of Commissioners Recommendations • Approved proposals for projects submitted by
In 2025, in performing its supervisory function, the Board Management including transactions with related
of Commissioners has provided recommendations to the parties in adherence with the prevailing provisions.
Board of Directors, which included: • Approved the Information Technology Strategic Plan
(RSTI) for 2026-2030.
I. Bank’s Business Plan: • Approved the Internal Audit Annual Plan and Budget
• Approved the Bank’s revised Business Plan for 2025- 2026.
2027. • Approved the Recovery Plan and Resolution Plan.
• Approved the Bank’s Business Plan for 2026-2028 • Approved the Integrated Corporate Governance
• Approved the Supervisory Report of Bank Business Policy for UOB Financial Conglomerate.
Plan for the 2nd Half of 2024 and the 1st Half of 2025. • Approved the adjustment on AML/CFT Policy and
Procedures.
II. Recommendations from Audit Committee, Risk • Approved the Capital Management Framework.
Monitoring Committee, and Remuneration and • Approved the Management Report and Board of
Nomination Committee: Commissioners Oversight Result for Payment System
• Approved the appointment of Purwanto, Susanti dan Service Provider for 2024.
Surja (previously known as Purwantono, Sungkoro &
Surja) (EY Indonesia) as the Public Accountant Firm Fit and Proper Test Information Disclosure
and Yovita as the Public Accountant, to conduct All appointments of members of the Board of Commissioners
audits for financial year 2025. by the GMS have taken into account key criteria, including
• Approved the recommendations relating to the integrity, competency, professionalism, and a sound
amount of remuneration for Directors and total financial reputation, according to the “fit and proper”
remuneration for Senior Executive Officers and test requirements established by regulators.
other employees.
• Approved the appointment and reappointment of Board of Commissioners Meeting Policy
members of the Board of Directors. With reference to OJK Circular Letter 14/2025, the Board
• Approved the appointment of members of Committees of Commissioners conducts meetings in accordance
reporting to the Board of Commissioners. with the Work Guidelines and Regulations of Board of
• Approved the recommendation and estension of the Commissioners, which sets out the following:
term of office of Senior Executive Officers (Member a. Meetings are held at least once in 2 (two) months
of Senior Management Group/SMG). and when deemed necessary by a member of the
Board of Commissioners or upon written request from
III. Framework, Risk Management Policies and Risk Appetite the Board of Directors or upon the request of 1 (one)
Statement: or more shareholders holding 1/10 (one tenth) of the
• Approved the annual review of: Risk Management total number of shares issued by the Company with
Framework; and Balance Sheet Risk Management- valid voting rights.
Framework b. Convene a joint meeting with Board of Directors on a
• Approved the 2026 Risk Appetite Framework and regular basis, at least 1 (one) time in 4 (four) months.
Statement. c. Board of Commissioners Meetings must be attended
in person by all members of Board of Commissioners
IV. Others: at least 2 (two) times a year, primarily for the purpose
• Approved the Bank’s Sustainable Finance Action of evaluating or determining strategic policies and
Plan for 2026-2030. evaluating the realization of the Bank's Business Plan
• Approved the Annual Report of the Bank including (Rencana Bisnis Bank/RBB). In the event that a Non-
the Financial Statements of the Bank, Report from Independent Commissioner is unable to attend the
Board of Directors, and Oversight Report of the meeting in person, he may attend the meeting via
Board of Commissioners for the financial year ended teleconference.
31 December 2024. d. The Board of Commissioners shall schedule Board of
• Approved the schedule and agenda of the AGM Commissioners meetings for the following year before
dated 29 April 2025. the financial year ends.
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Frequency of the Board of Commissioners Meetings This frequency aligns with the requirements set forth in
In 2025, the Board of Commissioners held meetings the OJK Regulation concerning the meeting obligations
once every two months. During the sessions, the Board of the Board of Commissioners.
of Commissioners received updates from the Directors
regarding their duties and responsibilities over the All meeting outcomes, including any dissenting opinions (if
preceding two months and discussed the overall any), were properly recorded in the minutes of meetings,
performance of the Bank. which are properly maintained by the Corporate Secretary.
As of 31 December 2025, the Board of Commissioners Based on the above, the Bank has fully complied with
had convened 6 (six) Board of Commissioners meetings the prevailing regulations governing the Board of
and 4 (four) Joint Meetings with the Board of Directors. Commissioners’ meetings.
This frequency aligns with the requirements set forth in
the OJK Regulation concerning the meeting obligations
of the Board of Commissioners.
The following is the Commissioners’ attendance at meetings held in 2025:
Name Position Number of Frequency of Percentage
Meetings Attendance (%)
Wee Ee Cheong President Commissioner 6 6 100
Chin Voon Fat Vice President Commissioner 6 6 100
Chan Kok Seong Commissioner 6 6 100
Wayan Alit Antara Independent Commissioner 6 6 100
VJH Boentaran Lesmana Independent Commissioner 6 6 100
Johanes Susilo Independent Commissioner 6 6 100
The table below sets out the attendance at Board of Commissioners Joint Meetings with Board of Directors in 2025:
Name Position Number of Frequency of Percentage
Meetings Attendance (%)
Wee Ee Cheong President Commissioner 4 4 100
Chin Voon Fat Vice President Commissioner 4 4 100
Chan Kok Seong Commissioner 4 4 100
Wayan Alit Antara Independent Commissioner 4 4 100
VJH Boentaran Lesmana Independent Commissioner 4 4 100
Johanes Susilo Independent Commissioner 4 4 100
Hendra Gunawan President Director 4 4 100
Teh Han Yi Finance and Corporate Services 4 4 100
Director
Harapman Kasan Wholesale Banking Director 4 4 100
Paul Rafiuly Technology and Operations 4 4 100
Director
Sonny Samuel Global Markets Director 4 4 100
Ardhi Wibowo Compliance, Legal, and 4 4 100
Corporate Secretary Director
Henry Santoso Risk Management Director 4 4 100
Cristina Teh Tan Consumer Banking Director 4 3 75
W. Kartyono* Transaction Banking Director 2 2 100
*) Mr W. Kartyono effectively served since 29 April 2025.
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Performance Evaluation for the Board of Commissioners
Procedure of Performance Evaluation
The Bank has established provisions regarding the performance evaluation of the Board of Commissioners as stipulated
in the Work Guidelines and Regulations of Board of Commissioners. These provisions provide clear technical guidance
for the Commissioners in conducting evaluation and ensure standardisation of the applied performance criteria. The
policy governs the following aspects:
Performance Evaluation
The performance assessment of members of the Board of Commissioners is carried out at least once a year using a
self-assessment method or other methods determined by the Bank.
Performance Criteria
The criteria for evaluating the performance of members of the Board of Commissioners the following:
i. Independence of the Commissioner;
ii. Fit and proper criteria which comprise honesty, integrity, reputation, competency and financial soundness; and
iii. Performance of Commissioners.
Evaluation Result
The results of the self-assessments are reported to the Remuneration and Nomination Committee. During 2025, the
Board of Commissioners has effectively performed its duties and responsibilities, ensuring that the Bank’s performance
met the expectations of shareholders and all stakeholders.
Orientation Programme for New Commissioners
Newly appointed members of the Board of Commissioners are required to participate in an orientation programme
designed to provide a comprehensive understanding of the Bank’s business, governance, and regulatory environment.
The programme aims to equip members of the Board with the necessary knowledge to perform their duties effectively
and efficiently. In 2025, there were no new appointments to the Board of Commissioners; accordingly, no orientation
programme was conducted.
Training of the Board of Commissioners
No. Name Position Workshop/Training/Dissemination
1 Wee Ee Cheong President • Refresher Training for Risk Management Certification Level 6
Commissioner • Key Trends in the Energy Transition Journey
• NextGen Tech Architecture
• Overview of Cybersecurity Threat Landscape
• Sustainable Finance Analysis
2 Chin Voon Fat Vice President • Refresher Training for Risk Management Certification Level 6
Commissioner • Key Tends in the Energy Transition Journey
• Navigating Global Trade Tensions - Outlook and Opportunities
for ASEAN Economies and Markets
• NextGen Tech Architecture
• Overview of Cybersecurity Threat Landscape
3 Chan Kok Seong Commissioner • Refresher Training for Risk Management Certification Level 6
• Key Tends in the Energy Transition Journey
• Navigating Global Trade Tensions - Outlook and Opportunities
for ASEAN Economies and Markets
• NextGen Tech Architecture
• Overview of Cybersecurity Threat Landscape
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No. Name Position Workshop/Training/Dissemination
4 Wayan Alit Independent • Refresher Training for Risk Management Certification Level 6
Antara Commissioner • Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
• Sustainability Training for the Board of Commissioners of PT Bank
UOB Indonesia
5 VJH Boentaran Independent • Refresher Training for Risk Management Certification Level 6
Lesmana Commissioner • Sustainability Training for the Board of Commissioners of PT Bank
UOB Indonesia
6 Johanes Susilo Independent • Refresher Training for Risk Management Certification Level 6
Commissioner • Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
• Sustainability Training for the Board of Commissioners of PT Bank
UOB Indonesia
Board of Directors Duties and Responsibilities of the Board of Directors
The Board of Directors serves as the executive governing Pursuant to the OJK Circular Letter 14/2025 and the
body responsible for the day-to-day management of the Work Guidelines and Regulations of Board of Directors,
Bank. In carrying out its mandate, the Board of Directors the principal duties of the Board of Directors of the Bank
directs and controls the Bank’s business activities in include, among others:
accordance with approved strategies, risk appetite, and a. Managing the Bank pursuant to its authority and
regulatory requirements, while representing the Bank in responsibilities as stated in the Articles of Association
legal and non-legal matters as stipulated by the Articles and prevailing laws and regulations;
of Association. Each member of the Board of Directors b. Taking full responsibility for the Bank’s management;
performs their duties with professionalism, prudence, c. Implementing GCG principles in every business activity
and accountability, ensuring compliance with applicable of the Bank at all stages and across all levels of the
laws and regulations and supporting the Bank’s sound organisation;
operations and long-term sustainability. d. The members of Board the Directors are prohibited from
granting general authority to other parties resulting
Work Guidelines and Regulations of the Board of in the transfer of duties and functions of the Board of
Directors Directors;
In carrying out its duties and responsibilities, the Board of e. Implementing business strategies under the supervision
Directors is guided by the Work Guidelines and Regulations of the Board of Commissioners;
of the Board of Directors, which are aligned with prevailing f. Following up on audit findings and recommendations
laws and regulations. These guidelines are reviewed from the Internal Audit Function, External Auditors,
periodically to ensure their relevance and compliance. The supervisory report from Financial Services Authority
most recent update was formalised through the Decree and other competent authorities;
of the Board of Directors of PT Bank UOB Indonesia No. g. Performing internal monitoring in an effective and
25/SKDIR/0133 dated 17 December 2025 regarding Work efficient manner;
Guidelines and Regulations of Board of Directors of PT h. Performing oversight and managing risks faced by
Bank UOB Indonesia (Work Guidelines and Regulations the Bank;
of Board of Directors). i. Maintaining a conducive working environment to
improve productivity and professionalism;
j. Managing and conducting employee development,
as well as maintaining organisational sustainability;
k. Taking accountability for the fulfillment of the duties
to the Shareholders at the GMS;
l. Disclosing to employees the Bank’s strategic policies
in the field of personnel, as long as the policies are
not confidential; and
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m. Providing accurate, relevant and timely data and Compliance, Legal, and Corporate Secretary Director
information to the Board of Commissioners and carry a. Formulate a strategy to encourage the creation of
out data and information management in accordance Compliance Culture in the Bank.
with GCG at the Bank and the provisions of prevailing b. Propose a compliance policy or principles of compliance
laws and regulations; and to be stipulated by the Board of Directors.
n. In the context of implementing the Integrity of Bank c. Establish compliance systems and procedures that will
Financial Reporting, the BOD is responsible for: be used to develop internal policies and guidelines
i. preparing and presenting financial information and of the Bank.
financial reports; d. Ensure that all policies, rules, systems and procedures,
ii. ensuring that the preparation and presentation of as well as business activities of the Bank are in
financial report comply with financial accounting accordance with regulatory provisions and other
standards and OJK regulations regarding the prevailing regulations.
recording of financial transactions; e. Perform oversight over the implementation of the
iii. ensuring the completeness and accuracy of the Anti-Financial Crime function which covers Anti-Money
content of financial reports; and Laundering, Countering the Financing of Terrorism,
iv. the implementation of internal controls in the Bank’s Counter-Proliferation Financing of Weapons of Mass
financial reporting process. Destruction, Sanctions, and Anti-Fraud.
f. Minimise the Bank’s compliance risk and provide
Furthermore, in performing his duties and responsibilities, recommendations on compliance-related issues.
each member of the Board of Directors shall refer to the g. Perform preventive measures so that the policies and/
distribution of work, responsibility and authority which is or decisions taken by the Board of Directors of the Bank
based on the Board of Directors Decree No. 25/SKDIR/0039 do not violate regulatory provisions as well as other
on the Duties and Authorities of members of the Board prevailing regulations.
of Directors, with the following details: h. Provide oversight and provide direction to Officers
who are in charge of the Legal Unit, Litigation Unit
President Director and Corporate Secretary Unit in performing their duties
a. Act on behalf of the Board of Directors and to represent and responsibilities.
the Bank.
b. Coordinate the management of the Bank. Director of Technology and Operations
c. Determine the Bank’s strategy. a. Responsible for formulating the Bank’s long-term
d. Ensure the implementation of the compliance function, Blueprint for Technology and Operation.
and the implementation of the principles of GCG as b. Responsible for formulating, evaluating and determining
well as prudent banking practices. strategies for infrastructure, systems and information
e. Develop strategy and provide direction to the Regional technology security so that operational activities can
General Manager. be carried out effectively and efficiently.
c. Responsible for formulating, evaluating and determining
Finance and Corporate Services Director the Bank’s operational strategies that can drive business
a. Responsible for the financial statements of the Bank units towards profit.
as well as the formulation of the Bank’s financial d. Ensure application development, and that technology
management strategy to support the Bank’s and communication infrastructure networks are in
performance. place to support high security and confidentiality of
b. Ensure the integrity of financial data and provide the Bank and customer data.
financial analysis on the performance of the Bank to e. Ensure that the mechanisms for identification and
support the decisions taken by the Management of mitigation of risks to the infrastructure system,
the Bank. technological security and operational processes are
c. Develop financial system and procedure as well as lead, available and implemented in accordance with the
direct and monitor the implementation of corporate provisions.
actions conducted by the Bank. f. Collaborate with other working units to ensure
technology cost effectiveness and determine priority
scale according to the Bank’s capabilities.
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Wholesale Banking Director c. Responsible for supporting businesses and branches in
a. Formulate and implement strategies and business plans the implementation of prudential banking principles by
to drive the overall growth of Wholesale Banking in an conducting customer due diligence during onboarding,
optimal and sustainable manner. monitoring business and operational activities,
b. Responsible for ensuring the effective implementation of monitoring the adherence with internal policies and
the compliance function, good corporate governance, external regulations as well as implementing middle
the practical rule of prudent banking practices, and office activities.
implement any directions that were given from the d. Responsible for establishing the decision management
regulators regarding risk management for the Wholesale capabilities focusing on providing support and insights
Banking segment. to grow healthy retail business through developing,
c. Responsible for the effective planning, execution, and maintaining and enhancing retail risk scorecards,
monitoring of budget within the Wholesale Banking marketing, predictive, and IFRS9 modelling. Develop
business line effectively. portfolio segmentation/profiling and supporting the
d. Carry out continuous business process development development, maintenance and enhancement of the
and improvement to enhance efficiency and support infrastructure performance to support effective portfolio
customer satisfaction within the Wholesale Banking management.
business line. e. Responsible for managing the delivery of Consumer
Banking and Channels initiatives under the
Global Markets Director Transformation Office and Accelerated Build Programme.
a. Coordinate, provide strategic direction, and oversight f. Responsible for managing conflicting priorities and
of Global Markets activities, as well as assume interdependencies of the above programme as well as
responsibility for the achievement of revenues derived other organisational priorities and risks including to
from all transactions and activities in Global Markets. report the progress to relevant parties, as necessary.
b. Responsible for the process for the launch of new g. Partner with key stakeholders to drive closer
product/activity for Global Markets products/activities collaboration across business and technology teams
and the provision of direction and input to streamline in executing transformation and integration projects.
processes and improve the quality of products/activities. Work closely with cross-functional leaders to lead and
c. Provide information to the Board of Directors and gain organisational support.
Board of Commissioners on financial market conditions h. Responsible for meeting project deadlines, proactively
covering the development of foreign exchange markets, identifying project obstacles, and managing risks so
money markets, financial institutions and securities they can be addressed in a timely manner in support
markets. of business objectives and support business growth.
d. Responsible for good governance in risk management
for Global Markets and ensuring compliance with Risk Management Director
policies and procedures. a. Provide strategic directions on risk management
e. Responsible for market risk limits and counterparty by consistently adopting a prudent approach in
limits applicable to Global Markets. implementing directives from regulators related to
risk management of the Bank.
Consumer Banking Director b. Develop and evaluate risk management systems and
a. Responsible for providing strategic directions for the processes to identify, measure, monitor, mitigate, and
growth of Consumer Banking in order to support of report risks.
the Bank’s business. c. Facilitate the Bank’s Senior Management’s
b. Responsible for developing competitive and innovative understanding of the various types of risk and jointly
products and services for consumer banking and digital develop risk control and risk mitigation measures as
bank which are in line with customer needs, market well as promote a culture of risk awareness.
development and technology demands in order to d. Provide oversight and recommendation in relation to the
achieve the market and business target. Bank’s risk management covering operational (including
technology) risk, market, liquidity, and credit risk.
e. Ensure the effective management and development
of human resources in functions related to risk
management.
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Transaction Banking Director Remuneration and Nomination Committee has any
a. Formulate and implement strategies and plans for conflict of interest with any nomination recommended,
Transaction Banking to drive the Bank’s business growth such conflict of interest must be declared in the
in an optimal and sustainable manner. nomination.
b. Responsible for ensuring the effectiveness, profitability, 5. Recommendations provided by the Remuneration and
investment, development, and implementation of Nomination Committee shall be based on the criteria
Transaction Banking products/solutions/services for being a member of the Board of Directors.
including Cash Management, Trade Finance, and
Financial Supply Chain Management. Pursuant to OJK Circular Letter 14/2025 and the
c. Carry out planning, development, and implementation Nomination Policy of the Bank, the appointment, dismissal,
the Bank’s payment services to align with the Indonesian or replacement of the President Director and/or Directors
Payment System Blueprint 2030 (BSPI 2030). responsible for the compliance function prior to the end of
d. Cooperate with stakeholders to formulate, review, and their term is carried out in the best interests of the Bank and
develop longterm business strategies as well as annual requires prior approval from the OJK before being resolved
business plans to support the Bank’s operations, with at the GMS. In the event that the President Director and/or
consideration on the market analysis, economic growth, Director of Compliance Function is dismissed or replaced
industry sector targets, market competition landscape, before the end of his term of office is due to a reassessment
and financial projections. result of “not passed”, such dismissal or replacement
shall be deemed to have been approved by the OJK. Any
Nomination and Criteria for Candidate of the Board temporary suspension is accompanied by limitations of
of Directors authority in accordance with applicable regulations. The
The Bank has established Policies and Procedures for the Bank ensures continuity of management in compliance
Nomination, Replacement, and/or Dismissal of Members with regulatory requirements, including maintaining the
of the Board of Commissioners, Board of Directors, Senior minimum number of Directors, and remains subject to
Executives, and Committees Reporting to the Board of OJK evaluation for any early dismissal or resignation of
Commissioners of PT Bank UOB Indonesia. These are members of the Board of Directors.
outlined in the Decree of the Board of Directors of PT Bank
UOB Indonesia No. 25/SKDIR/0134 dated 17 December
2025 (Nomination Policy), which stipulates the nomination Interim Director Appointment
process and criteria for members of the Board of Directors, Pursuant to the OJK Circular Letter 14/2025 and the
as follows: Nomination Policy of the Bank, the Bank appoints an
1. Members of the Board of Directors, the Board of acting director for each Board of Directors’ portfolio in
Commissioners and/or Majority Shareholders of the accordance with prevailing regulations, taking into account
Bank may propose nominations for candidate members functional requirements, potential conflicts of interest, and
of the Board of Directors, if necessary. the Bank’s internal control system, including the three lines
2. Nomination of candidate members of the Board of of defence. Acting directors are appointed from within the
Directors shall be submitted to the Bank’s Remuneration Bank and may be drawn from existing members of the
and Nomination Committee. Board of Directors. In certain circumstances permitted by
3. Nominated candidates for membership to the Board of law, a member of the Board of Commissioners may serve
Directors must satisy at least meet the following criteria: as an acting director, subject to the application of Good
a. Indonesian citizens and/or foreign citizens meeting Corporate Governance principles, including conflict of
the requirements of the prevailing laws and interest disclosure and management. The Bank does not
regulations. appoint acting directors from external parties or from
b. Must have a minimum of 5 (five) years’ experience positions below the level of the Board of Directors.
in the operational fields as an Executive Officer at
commercial bank. The term of an acting director is limited to a maximum
c. Have integrity, competence and good financial of six months and may be extended with the approval
reputation in accordance with applicable laws and of the OJK, based on the Bank’s needs. Any request for
regulations. extension must be submitted no later than one month prior
4. Any nomination for the appointment of any Member to the expiry of the term and shall includes the reasons
of the Board of Directors to the GMS must consider the for extension and the estimated timeline for appointing
recommendation of the Remuneration and Nomination a definitive Director.
Committee. In the event that any member of the
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Composition, Criteria and Independence of the Board of Directors
Members of the Board of Directors of the Bank as of 31 December 2025 were:
Basis of Appointment
Re-
Name Position
Regulator’s Term of Office
GMS Appointment
Approval
Hendra Gunawan President Director 17 September 21 October 2020
2025 – 2029
2020
Teh Han Yi* Finance and Corporate 22 August 2019 21 June 2019 29 April 2025
Services Director – 31 December
2025
Paul Rafiuly Technology and 27 August 2018 11 October 2018
Operations Director
Harapman Kasan Wholesale Banking 22 August 2019 21 June 2019
Director 29 April 2025
Sonny Samuel Global Markets 14 May 2020 30 April 2020
Director
Ardhi Wibowo Compliance, Legal, 14 May 2020 30 April 2020
and Corporate 2025 – 2029
Secretary Director
Henry Santoso Risk Management 8 December 2022 29 November 2022
Director
Cristina Teh Tan Consumer Banking 15 February 2024 30 April 2024
Director
W. Kartyono Transaction Banking 26 February 2025 29 April 2025
-
Director
*) Teh Han Yi's term as Finance and Corporate Services Director is ended on 31 December 2025.
Pursuant to the Articles of Association of the Bank, the term of office for members of the Board of Directors is 4 (four)
years. The current term of office for the aforementioned members shall remain effective until the conclusion of the
AGM of the Bank scheduled for 2029.
The Bank may establish specific provisions relating to the composition and continuity of the Board of Directors. Where
the term of office of a member of the Board of Directors has expired and a replacement has not yet been appointed by
the General Meeting of Shareholders, the incumbent member shall continue to perform their duties and responsibilities
until a new appointment is made. This provision is governed by the Bank’s Articles of Association.
Independence of the Board of Directors
In carrying out their duties and responsibilities, the Board of Directors of the Bank upholds the principle of independence
as stipulated in the OJK Circular Letter 14/2025 and Work Guidelines and Regulations of the Board of Directors, as
follows:
a. None of the members of the Board of Directors of the Bank has any financial relationship, management relationship,
shareholding relationship, and/or up to second-degree family relationship up to the second-degree with fellow
members of the Board of Directors and/or members of the Board of Commissioners and/or controlling shareholder.
b. None of the members of the Board of Directors, either individually or collectively, own shares amounting to more
than 25 per cent of the issued share capital at the Bank or any other company.
c. None of the members of the Board of Directors holds a concurrent position as a member of Board of Directors,
Board of Commissioners, the Sharia Supervisory Board, or an Executive Officer at any other banks, companies,
and/or institutions.
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d. The President Director of the Bank is a party independent Board of Directors Meeting Policy
of the controlling shareholder of the Bank and does The Board of Directors meeting policies are regulated in
not have any financial, management, shareholding the Articles of Association and the Work Guidelines and
and/or family relationship with the Bank’s controlling Regulations of the Board of Directors. The provisions
shareholder. regarding the meeting of Board of Directors include:
a. Meetings are to be held at least once a month, and
Fit and Proper Test when deemed necessary by one of the members of the
The appointment of members of the Board of Directors by Board of Directors, or upon the written request from
the GMS, as outlined in the table above, was based on key one or more members of the Board of Commissioners,
criteria approved by the Board of Commissioners, including or upon the written request from 1 (one) or more of
integrity, competence, professionalism, and financial the shareholders representing 1/10 (one tenth) of
reputation. These criteria align with the requirements the total shares allocated by the Company with valid
of the “fit and proper” test stipulated by the Regulator. voting rights.
b. The Board of Directors holds a joint meeting with the
Board of Directors Concurrent Position Board of Commissioners on a periodic basis at least
Pursuant to OJK Regulation 17/2023, OJK Circular Letter once in 4 (four) months.
14/2025, and Work Guidelines and Regulations of Board of c. The Board of Directors shall schedule the meeting of
Directors, members of the Board of Directors are prohibited the following year prior to the conclusion of the current
from holding concurrent positions as follows: financial year.
a. positions as members of the board of directors, board d. The Board of Directors’ meeting is valid and decisions
of commissioners, sharia supervisory board, or executive held at such meetings are binding, provided more than
officers at other banks, companies, and/or institutions; ½ (half) of the total number of members of the Board
b. functional roles at banking or non-banking financial of Directors are present at the meeting.
institutions, whether domiciled domestically or overseas; e. The decisions at the Board of Directors’ meetings shall
c. other positions that may give rise to conflicts of interest be made based on deliberation to reach consensus.
in the performance of duties as a member of the Board If a decision cannot be reached through consensus,
of Directors; and/or the decision will be made through voting based on
d. other positions that are prohibited under prevailing supporting votes of more than ½ (half) of the total valid
laws and regulations. votes of members of the Board of Directors present at
the meeting.
The following positions are not considered concurrent f. In the event of an equality of votes, the chairman of
positions, provided they do not interfere with the the Board of Directors meeting has the deciding vote.
performance of duties and responsibilities as a member g. All decisions of the Board of Directors are made in
of the Board of Directors: accordance with the established governance guidelines
a. responsibility for overseeing the Bank’s equity and rules of procedure, which are binding on all
participation in subsidiaries; Directors. In the event of a dissenting opinion, the
b. serving as a member of the board of commissioners of differing view must be clearly recorded in the minutes of
non-bank subsidiaries controlled by the Bank; the Board meeting along with the underlying rationale.
c. responsibility for overseeing the Bank’s pension fund or h. The results of the Board of Directors meeting and Board
serving as a member of the pension fund supervisory of Directors joint meeting with Board of Commissioners
board owned by the Bank; are recorded in minutes of meeting, signed by all
d. performing duties as an acting director; and/or members of Board of Directors and/or Board of
e. holding positions in non-profit organisations or Commissioners present and distributed to all members
institutions. of Board of Directors and Board of Commissioners, as
well as properly documented.
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Meetings and Attendance of Board of Directors in Board of Directors Meeting and Joint Meeting of Board of
Directors and Board of Commissioners
The following were the meetings and attendance records of the Board of Directors in the Board of Directors Meeting
and Joint Meeting of Board of Directors and Board of Commissioners in 2025:
Name Board of Directors’ Meetings Joint Meetings of Board of Directors and
Board of Commissioners
Number of Frequency of Percentage Number of Frequency of Percentage
Meetings Attendance (%) Meetings Attendance (%)
Hendra Gunawan 12 12 100 4 4 100
Teh Han Yi 12 12 100 4 4 100
Paul Rafiuly 12 11 92 4 4 100
Harapman Kasan 12 12 100 4 4 100
Sonny Samuel 12 10 83 4 4 100
Ardhi Wibowo 12 11 92 4 4 100
Henry Santoso 12 12 100 4 4 100
Cristina Teh Tan 12 11 92 4 3 75
W. Kartyono* 8 7 88 2 2 100
*) Mr W. Kartyono effectively served since 29 April 2025.
Performance Evaluation for the Board of Directors During 2025, the Board of Directors effectively performed
Procedure of Performance Evaluation its duties and responsibilities, ensuring the Bank’s
The Bank has established provisions regarding the performance meet the expectations of shareholders
Performance Evaluation of the Board of Directors as and all stakeholders.
stipulated in the Work Guidelines and Regulations of the
Board of Directors. These provisions provide clear guidance Orientation Programme for New Director
to the members of the Board of Directors in conducting Newly appointed members of the Board of Directors
evaluations and ensure the standardised application of are required to participate in an orientation programme
a standardised set of performance criteria. The policy designed to provide essential knowledge and information
governs the following aspects: about the Bank. This programme ensures a comprehensive
understanding of the Bank’s operations, enabling the
Performance Evaluation effective and efficient performance of duties. In 2025, a
Each member of the Board of Directors conducts a new member of the Board of Directors, Mr W. Kartyono,
performance self-assessment once a year. attended the orientation programme.
Performance Criteria The orientation programme facilitated by the Corporate
Members of the Board of Directors are assessed based Secretary Unit, includes the following documentation:
on the following: a. Vision and Mission;
1. Performance Target and Achievement Process; b. Code of Ethics;
2. Competency of Strategic, Engage, Execute and Develop c. Organisational Structure;
(SEED) indicators; and d. Articles of Association;
3. Exemplification of corporate values of being Honourable, e. Good Corporate Governance Implementation Guidelines;
Enterprising, United and Committed. f. Work Guidelines and Regulations of Board of
Commissioners/Board of Directors;
Evaluation Result g. Relevant Committee’s Charter;
The results of the self-assessment is submitted to h. Regulations related to the Banking and Capital Markets;
the supervisory function for reporting to the Board of i. Financial Report and Annual Report; and
Commissioners, based on the recommendations of the j. Business Plan.
Remuneration and Nomination Committee. Subsequently,
the final evaluation results are communicated to each
member of the Board of Directors.
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Workshop/Training/Seminar/Dissemination Attended by the Board of Directors
In addition to participating in the Bank’s internal training programmes, members of the Board of Directors have
participated in a series of workshops, training sessions, seminars, and dissemination programmes to enhance their
knowledge of banking and the latest developments in finance and other fields, thereby supporting the performance
of their duties and responsibilities.
During 2025, the members of Bank’s Board of Directors have attended a series of workshops, training sessions,
seminars, and dissemination programmes, among others:
No. Name Position Workshop/Training/Seminar/Dissemination
1. Hendra President DC People Strategy 2035
Gunawan Director Kompas Collaboration Forum (KCF)
Singapore Management University (SMU) Panel: Asian Financial Leaders
Programme (AFLP) 2025
FPCI CEO Forum - Breakfast Meeting with Minister of Home Affairs of Indonesia
Start of the Year Workshop 2025
UOB Indonesia Business Manager Review 2025
2025 Supervisory College
Workshop “UOB of Future”
UOB Leadership Masterclass - The Art of Mindful Leadership: Insights from Bhutan
UOB Leadership Masterclass ASEAN Series: The United States and Southeast
Asia - Trump 2.0 and Its Implications for ASEAN and Regional Economies
Business Banking Townhall - Big Start
UOB Indonesia Wealth Cross-Border Collaboration Workshop
Indonesia Service Workshop with Group Strategy & Transformation (GSAT)
IBC Business Competitiveness Outlook 2025
Annual Meeting of Financial Services Industry 2025
UOB Private Bank Investment Outlook 2025
Privilege Conversation: Market Outlook 2025 “Capital Flows and Policy Waves:
Sailing through Tides of Risk and Seas of Opportunity”
Invitation to the 2025 Coordination Meeting of the Financial Transaction Reports
and Analysis Center (Pusat Pelaporan dan Analisis Transaksi Keuangan/PPATK)
SingCham Event 2025: “Shared Prosperity: Navigating the Economic Future of
Indonesia and Singapore”
Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
Refreshment Training for Risk Management Certification Level 7
Sustainability Training for the Board of Directors of PT Bank UOB Indonesia
UOB Indonesia x Deloitte: Sharing of AML Remediation Work
UOB Leadership Masterclass: Navigating Energy Transition Trends - Strategic
Implications for Business and Banking
UOB Leadership Masterclass ASEAN Series: Navigating Global Trade Tensions -
Outlook and Opportunities for ASEAN Economies and Markets
CEO Townhall Series
ASEAN Night Networking Dinner
Exclusive Dinner Reception with Danantara Indonesia
Annual Meeting with Bank Indonesia 2025
GSAT Development Council
UOB Gateway to ASEAN Conference 2025
UOB Leadership Townhall 2025
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No. Name Position Workshop/Training/Seminar/Dissemination
Focus Group Discussion (FGD): Opportunities and Challenges of Intermediation
and Banking Liquidity Management Strategies
High Level Meeting Bank Indonesia with the Indonesian Money and Foreign
Exchange Market Association (Asosiasi Pasar Uang dan Pasar Valuta Asing
Indonesia/APUVINDO)
ASEAN Conference 2025
Business Circle/Next Generations Launch – Press Conference
Ideathon – Brand Progressive Idea Competition (Final Judging Event)
Year-End Dialogue between Members of the Board of Commissioners of the
Financial Services Authority (Otoritas Jasa Keuangan/OJK) and the Financial
Services Industry in 2025
Group Channels & Digitalisation (GCD) Mid-of-Year 2025
Group Investment Management (GIM) x Group Wholesale Banking (GWB) Offsite 2025
UOB Singapore Annual Strategy Refresh 2025
UOB Indonesia Strategy Refresh Workshop
2. Teh Han Yi Finance and UOB Indonesia Strategy Refresh Workshop
Corporate Start of the Year Workshop 2025
Services Compliance, Legal and Corporate Secretary (CLCS) Starrt of the Year 2025 –
Director “Reliable Gatekeeper, Accountability Start with Us”
UOB Indonesia Business Manager Review 2025
Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
3. Harapman Wholesale Business Banking Townhall – Big Start
Kasan Banking Start of the Year Workshop 2025
Director UOB Indonesia Wholesale Banking Sustainable Finance
Enhanced DHE Policy, Investment Reforms for Stronger Indonesia
Sharing Session – Commercial Banking and Corporate Banking on US Tariff
Updates
Driving Sustainability in Oil Palm Industry through Shared Responsibility
Conference
European Investment Talk with RODL
Identify Emerging Risks and Opportunities amid Tariff (with Wholesale Banking
UOB Indonesia)
UOB Indonesia Business Manager Review 2025
Business Banking Mid-Year Townhall
EGN Executive Leadership – 180 Days Indonesia’s New Government Direction
Commercial Banking Midyear Business Review 2025
Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
Refreshment Training for Risk Management Certification Level 7
Sustainability Training for the Board of Directors of PT Bank UOB Indonesia
UOB Private Bank Investment Outlook 2025
Invitation to the 2025 Coordination Meeting of the PPATK
CEO Townhall Series
UOB Gateway to ASEAN Conference 2025
UOB Leadership Townhall 2025
UOB Indonesia Strategy Refresh Workshop
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No. Name Position Workshop/Training/Seminar/Dissemination
4. Paul Rafiuly Technology Refreshment: Operational Policy of PT Bank UOB Indonesia
and UOB Leadership Masterclass ASEAN Series: The United States and Southeast
Operations Asia - Trump 2.0 and Its Implications for ASEAN and Regional Economies
Director Start of the Year Workshop 2025
UOB Indonesia Business Manager Review 2025
Keynote Speaker for “OJK institute: The Future of Cybersecurity (Threats,
Challenges, and Innovations)”
Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
Refreshment Training for Risk Management Certification Level 7
UOB Leadership Masterclass: Smart and Sustainable Growth - Balancing AI
Innovation with Environmental Responsibility
Training for Certified Information Security Manager (CISM)
5. Sonny Global Extension of Securities Marketing Intermediary Representative (Wakil Perantara
Samuel Markets Pedagang Efek Pemasaran/WPPEP) Certification
Director Market Code of Conduct
Start of the Year Workshop 2025
Sharing Session Leadership - 7 Habits of Highly Effective People
UOB Indonesia Business Manager Review 2025
Dissemination “Enhanced DHE Policy: Investment Reforms for Stronger Indonesia”
Global Markets Product Refreshment I Year 2025
Refreshment Training for Risk Management Certification Level 7
Electrical Energy Storage (EES) Global Markets
UOB-UPG-From 3.1.40: Front Office Upgrade Strategy
General Meeting of Members of the Bond Traders Association (Perhimpunan
Pedagang Surat Utang/HIMDASUN)
HIMDASUN Working Meeting
Sustainability Training for the Board of Directors of PT Bank UOB Indonesia
FX Code of Conduct: Global Edition
Code of Conduct for Singapore Wholesale Financial Markets
National Seminar on “Deepening the Financial Market and Strengthening the
Stability of Indonesia's Financial System Through Increased Utilization of Central
Counterparty (CCP) in the Money and Foreign Exchange Market (Pasar Uang dan
Valuta Asing/PUVA)”
UOB Leadership Masterclass: Navigating Energy Transition Trends – Strategic
Implications for Business and Banking
6. Ardhi Compliance, Start of the Year Workshop 2025
Wibowo Legal, and Leadership Acceleration Programme (LAP) Induction 2025 - Programme Overview
Corporate UOB Leadership Masterclass - The Art of Mindful Leadership: Insights from
Secretary Bhutan
Director Sales & Distribution Townhall 2025
2025 Start of The Year - Risk Management & Compliance "Reliable Gatekeeper"
2025 CLCS Start of The Year "Reliable Gatekeeper, Accountability Start with Us"
Dissemination “Enhanced DHE Policy: Investment Reforms for Stronger Indonesia”
Training Financial Crime Risk
AML Uplift 2.0 Program – (Session 1) Working Level Briefing for Organisational
Business Engine (OBE) Phase 2 Self-Assessment
AML Uplift 2.0 Program – (Session 2) Working Level Briefing for Assessment &
Remediation of OBE
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No. Name Position Workshop/Training/Seminar/Dissemination
Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
Refreshment Training for Risk Management Certification Level 7
Level 7 Compliance Competency Certification Briefing 2025
Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) and
Countering the Financing of Proliferation of Weapons of Mass Destruction
(CFPWMD) Competency Certification Briefing
Level 7 Compliance Certification Examination for Director
Training on Group AML/CFT Guidelines on Source of Wealth Due Diligence
Sustainability Training for the Board of Directors of PT Bank UOB Indonesia
Technical Dissemination of Electronic Safes and Electronic Collateral Services
CEO Townhall Series
AML Uplift 2.0 – Regional Rollout Workshop
General Counsel Leadership Council
2025 General Counsel Regional Meeting for Overseas Banking Subsidiaries and
Hong Kong Branch
Work-Life Harmony
Webinar Batch 3: “ESG - Sustainable Financial Product and Service Innovation
Green Schemes to Capture Funding and Investment Opportunities”
Dissemination of Financial Integrity Rating on Money Laundering and Terrorist
Financing (FIR on ML/TF) Assessment Results
C-Suite Forum: Exclusive Closed-Door Economic Outlook Discussion, FPCI in
partnership with UOB Indonesia
Seminar: The Future of Payments – Innovate, Trusted, and Global
Dissemination of OJK Regulation Number 24 of 2025 concerning Account
Management at Commercial Banks and Request for Forwarding of Socialization
Invitations to Association Members
UOB Leadership Masterclass: Navigating Energy Transition Trends – Strategic
Implications for Business and Banking
UOB Leadership Masterclass: Smart and Sustainable Growth – Balancing AI
Innovation with Environmental Responsibility
7. Henry Risk Start of the Year Workshop 2025
Santoso Management 2025 Start of The Year (SOTY) - Risk Management & Compliance "Reliable
Director Gatekeeper"
UOB Business Manager Review 2025
Business Banking Mid-Year Townhall
The Unveiling of the Garuda Indonesia UOB Card Livery
Privilege Conversation: Market Outlook 2025 “Capital Flows and Policy Waves:
Sailing through Tides of Risk and Seas of Opportunity”
Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
Refreshment Training for Risk Management Certification Level 7
Group Risk Management Leadership Team
UOB Leadership Townhall 2025
CEO Townhall Series
PERBANAS Review of Indonesia’s Mid-Year Economy (PRIME) 2025
Sustainability Training for the Board of Directors of PT Bank UOB Indonesia
UOB Leadership Masterclass: Smart and Sustainable Growth – Balancing AI
Innovation with Environmental Responsibility
Start of the Year Risk Management 2025
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No. Name Position Workshop/Training/Seminar/Dissemination
8. Cristina Teh Consumer Start of the Year Workshop 2025
Tan Banking Personal Financial Services (PFS) & Channels – CEP & CASA Workshop
Director UOB Indonesia CPP Workshop
PFS Unsecured – T&O Workshop
Indonesia Service Workshop with GSAT
Wholesale - PFS Synergy Workshop
UOB Indonesia Strategy Workshop
Leadership Breakthrough Series #3 - The Art of Diplomacy in Action
Refreshment Training for Risk Management Certification Level 7
Understanding the UOB Brand
9. W. Kartyono Transaction Start of the Year Workshop 2025
Banking UOB Business Manager Review 2025
Director Refreshment Training for Risk Management Certification Level 7
Dissemination: Information Security Awareness
PERBANAS Management Gathering
PERBANAS Product Development Management Meeting – Discussion of the 2025
Work Program
Central Banking Services Festival 2025 (Bank Indonesia Event) - International Seminar
Customer Commitment Awards Ceremony 2025
Executive Gathering of Indonesian Payment System Association (Asosiasi Sistem
Pembayaran Indonesia/ASPI) 2025
Assessments of the Committee of the Board of Commissioners
The Board of Commissioners conducts an annual assessment of its committees, focusing on areas such as the structure
and composition of each committee, its effectiveness in performing assigned duties and responsibilities, and the
efficiency of committee meetings.
In 2025, the committees under the Board of Commissioners carried out performance self-assessments. All committees
successfully executed assigned duties and responsibilities, providing recommendations that enhanced the overall
effectiveness of the Board of Commissioners in fulfilling its functions.
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Completeness and Implementation of Audit Committee Profiles
Committees’ Duties VJH Boentaran Lesmana
Chairman of the Audit Committee
A. Committees Reporting to the Board of Commissioners (Independent Commissioner)
1. AUDIT COMMITTEE
Purpose of Establishment His profile is presented in the Profile of the Board
The Audit Committee is established to assist of Commissioners section of this Annual Report
and support the implementation of duties and on page 50.
responsibilities of the Board of Commissioners
in overseeing the integrity of the Bank’s financial
reporting, the effectiveness of internal control
and risk management systems, compliance with
laws and regulations, and the performance of
internal and external audit functions. Through
independent and objective oversight, the Audit
Committee contributes to the strengthening of
governance and accountability at the Bank.
Audit Committee Composition
The Audit Committee of PT Bank UOB Indonesia Saguh Pangaribowo
is composed entirely of independent members. Member (Independent Party)
The Committee consists of at least: (a) one
Independent Commissioner serving as Chairman; Age: 57 years old
(b) one Independent Party with expertise in finance Nationality: Indonesian
or accounting; and (c) one Independent Party with
expertise in law or banking. Legal Basis of Appointment
Board of Directors Decision No. 25/SKDIR/0035
Independent members of the Audit Committee are dated 29 April 2025.
required to posses acquires relevant professional
competence and experience. Expertise in finance Educational Background
or accounting, as well as in law or banking, is • Bachelor’s degree in Economics from the
supported by recognised certifications and a University of Indonesia, Jakarta
minimum of five years of relevant work experience. • Master of Business Administration from The
This composition is intended to ensure effective International University of Japan - Scholarship
oversight, objectivity, and compliance with from Overseas Training Office Bappenas
applicable regulatory requirements.
Working Experiences
Based on the Board of Directors’ Decree of PT Bank • Risk Management Committee of PT PLN (Persero)
UOB Indonesia No. 25/SKDIR/0035 dated 29 April (2021-2025)
2025 regarding the Appointment of Members of the • Project Director of Internal Control over Financial
Audit Committee, the Bank’s Committee consists of Reporting (ICoFR) projects at PT Semen Indonesia
3 (three) members, as follows: Tbk, Perumnas, and PT Perkebunan Nusantara
Audit Committee Members as of 31 December 2025 IV (PTPN IV) (2024-2025)
Name Composition • Retainer Consultant for Internal Audit of Lippo
VJH Boentaran Chairman (Independent Group (2021-2022)
Lesmana Commissioner) • Consultant at EY Indonesia (2005-2020)
Saguh Member (Independent Party) • Subject Matter Expert at the Financial and
Pangaribowo Development Supervisory Agency (Badan
Pengawasan Keuangan dan Pembangunan/
Indyastuti Member (Independent Party)
BPKP) for the Performance Audit Projects of Ministry
of Finance of Republic Indonesia (2002-2004)
• Auditor at the BPKP (1990-2024)
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Training Working Experiences
• Training programme for Certification in Audit • Advisor at Super Bank Indonesia (2022-2024)
Committee Practices • Instructor/Facilitator at Efektifpro Knowledge
• Training programme for Qualified Risk Oversight Source (2020-2021)
Professional • Head of Professional Practices Audit at PT Bank
• Speaker at the ICoFR Workshop held by PT CIMB Niaga Tbk (2010-2020)
Semen Tonasa • Head of Quality Assurance & Audit Methodology
• Speaker of ICoFR Workshop held by PTPN IV – Internal Audit at PT Bank Danamon Indonesia
(2006-2010)
Professional Certification • Head of Mass Market Audit – Internal Audit at
• Certification in Audit Committee Practices PT Bank Danamon Indonesia Tbk (2004-2006)
• Qualified Risk Oversight Professional • Head of Corporate Banking Audit – Internal Audit
• Qualified Risk Governance Professional at PT Bank Danamon Indonesia Tbk (2003-2004)
• Certified Internal Auditor • Branch Audit – Internal Audit at PT Bank Danamon
• Certification in Risk Management Assurance Indonesia Tbk (1990-2002)
• Certified Sustainability Reporting Specialist. • Banking Cadre Education Program (Management
Trainee) (1990)
Concurrent Positions
Member of the Risk Management Committee at Training
PT PLN (Persero) • Training of Risk Management Certification Level
5 and Level 6
• Risk Appetite and Risk Culture: Key Pillars in
Strengthening Risk Management in the Financial
Sector
Professional Certifications
Risk Management Certification, Level 6 Qualified
Internal Auditor
Concurrent Positions
-
Indyastuti
Member (Independent Party)
Age: 60 years old
Nationality: Indonesian
Legal Basis of Appointment
Board of Directors Decision No. 25/SKDIR/0035
dated 29 April 2025.
Educational Background
Bachelor’s degree in Economics from Universitas
Pembangunan Nasional (UPN) "Veteran"
Yogyakarta, Yogyakarta
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Term of Office c. Providing an independent opinion in the event
As stipulated in the Bank’s Articles of Association, the of disagreement between the management and
term of office for members of the Audit Committee the Public Accountant for services rendered.
must not exceed the term of office of the Board of d. Performing evaluation on the audit services
Commissioners. Members of the Audit Committee provided by the prior Public Accountant (AP) and/
may be reappointed for only one successive period. or Public Accounting Firm (KAP) in the previous
year, by assessing:
Independent Commissioners serving as members of i. Conformity of the audit services conducted by
the Audit Committee may also be reappointed for AP and KAP with the prevailing regulations;
only one successive term. The term of office for the ii. Adequacy of fieldwork time;
current Audit Committee is set to conclude in 2027. iii. Assessment on the adequacy of audit scope
and the adequacy of the sampling testing;
Periodic Review on Audit Committee Charter and
The Bank has established an Audit Committee iv. Recommendations for improvement by the
Charter, which was ratified by the Board of AP and/or KAP.
Commissioners of PT Bank UOB Indonesia through e. Providing recommendations to the Board of
Decree No. 25/COM/0011 dated 18 December 2025 Commissioners on the appointment of the AP
(Audit Committee Charter). The Bank conducts and KAP taking into consideration the following:
periodic reviews of the Audit Committee Charter, i. Independence of the KAP, AP and persons
namely once a year. in KAP;
ii. Audit scope;
Independence of Audit Committee Members iii. Audit fee;
All committee members have complied with the iv. The expertise and experience of the AP, KAP
prevailing regulations on the independence and audit team;
requirements, while upholding the integrity, ethics, v. Audit methodologies, techniques, and
and moral standards. facilities used by KAP;
vi. The benefits of fresh eye perspective that
To maintain its independence and objectivity, will be obtained through the change of AP,
the Audit Committee consists of Independent KAP and audit team from KAP;
Commissioners and Independent Parties. Board vii. The potential risk of using audit services by
of Directors members may not sit on the Audit the same KAP in succession for a fairly long
Committee. period of time; and/or
viii. The results of evaluation on the audit services
All members of the Audit Committee have high provided by the AP and KAP in the previous
integrity and good moral character, in keeping with year, if any.
the requirements of Audit Committee members as f. Monitoring, analysing and evaluating audit
stated in Bank’s Nomination Policy, and also have planning and implementation as well as
met the criteria set by the Regulator. monitoring follow-up actions on the internal
audit results to assess the adequacy of internal
Duties and Responsibilities controls, including the adequacy of financial
The Audit Committee performs the duties, reporting process, and ensuring that Board
responsibilities and authorities in accordance with of Directors takes required corrective actions
the Audit Committee Charter, which include: quickly to overcome the control weaknesses,
a. Reviewing the financial information to be fraud, compliance issues relating to policies,
issued by the Bank to the public and/or other laws and regulations or other problems identified
authorities, financial statements, projections and and reported by the Internal Audit.
other reports pertaining to the Bank’s financial g. The Committee shall at least monitor and
information. evaluate:
b. Analysing the Bank’s level of compliance towards i. The implementation of tasks of the Internal
laws and regulations pertaining to the Bank’s Audit;
activities.
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ii. Consistency between audit implementation financial reporting processes, and ensuring
by the KAP and the prevailing auditing the follow-up to such complaints.
standards; k. Analysing and providing recommendations to the
iii. Consistency between the financial reports Board of Commissioners concerning the existence
and the prevailing accounting standards; of potential conflicts of interest of the Bank.
iv. Implementation of follow-up actions by l. Maintaining strict confidentiality of documents,
the Board of Directors on findings made data and information of the Bank.
by the Internal Audit Function, AP, and the m. Evaluating and providing recommendations to
results of supervision by Bank Indonesia the Board of Commissioners on:
and/or the Financial Services Authority, and i. Establishment (Revision) of Internal Audit
provision of recommendations to the Board Charter;
of Commissioners; and ii. Annual Audit Plan, scope of work and budget
v. the implementation of internal control allocation of Internal Audit;
policies and procedures in the Bank’s iii. Appointment of external Independent Quality
financial reporting process in order to Control reviewer to review the performance
provide recommendation to BOC to ensure of Internal Audit (every 3 years);
the integrity of the Bank’s financial reporting iv. Internal Audit’s total annual Remuneration
process. and performance rewards; and
h. Recommending the appointment, resignation v. Effectiveness and efficiency of internal
or dismissal of the Internal Audit Head and control system implementation.
providing inputs on the annual assessment of n. Ensuring communication between Internal
his/her performance and remuneration. Audit and the Board of Directors, Board
i. Preparing the Annual Work Programme of Commissioners, external auditor and the
and reviewing the Committee’s Scope of Financial Services Authority.
Functions and its own effectiveness as well as
recommending any necessary change to the
Board of Commissioners.
j. Analysing complaints received by the Audit
Committee on the Bank’s accounting and
Audit Committee Meetings
The Audit Committee meetings were convened based on the needs of the Bank. In 2025, the Audit Committee
held 25 (twenty-five) meetings, all of which were attended by all members of the Audit Committee.
The attendance of Audit Committee members in the meetings conducted in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
VJH Boentaran Lesmana 25 25 100
Burlita* 10 10 100
Humbul Kristiawan* 10 10 100
Saguh Pangaribowo** 15 15 100
Indyastuti** 15 15 100
*) The terms of office of Ms Burlita and Mr Humbul Kristiawan ended on 29 April 2025.
**) Mr Saguh Pangaribowo and Ms Indyastuti were effectively appointed on 29 April 2025.
Meeting decisions are taken through deliberation to reach a consensus or, if dissenting opinion arise, based on
a majority vote. All decisions are recorded in the minutes of the meeting, which are signed by all members of the
Committee in attendance and well documented, including any dissenting opinions occurred during the meetings.
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The results of the Audit Committee meetings serve as recommendations that can be optimally utilised by the
Board of Commissioners in decisions making.
Performance Evaluation Mechanisms
The Bank has established provisions regarding the performance evaluation of the Audit Committee members as
stipulated in the Audit Committee Charter. These provisions provide clear technical guidance for the Commissioners
in conducting evaluation and ensure standardisation of the applied performance criteria.
Pursuant to the Audit Committee Charter, the performance of the Audit Committee members’ performance
is conducted by the Board of Commissioners by the end of each year. Evaluation performance of the Audit
Committee members shall include the structure and composition of the Audit Committee, the effectiveness in
carrying out its duties and responsibilities, and effectiveness of Audit Committee meetings.
The Audit Committee’s work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1. Monitoring and evaluation on In 2025, Audit Committee convened 6 (six) meetings with
planning and implementation of representatives from Internal Audit Division as invitees, to
audits as well as monitoring on monitor and evaluate the planning and implementation of audits
the follow-ups to audit findings in as well as monitoring of the follow-ups to audit findings in order
order to assess the adequacy of to assess the adequacy of internal control.
internal control.
2. Evaluation on the implementation A meeting was held and attended by representatives from
of the duties of Internal Audit. Internal Audit Function as invitee, to discuss on implementation
of duties of Internal Audit in 2025, i.e., 2025 audit realisation and
significant audit issues.
3. Evaluation on appropriateness • A meeting was held with the Finance Division and the External
of financial report compared to Auditor of the Bank as invitees to review the draft audit report.
prevailing accounting standards. • The meeting was held with Finance Division to discuss the
monthly and quarterly publications of financial report and to
evaluate their appropriateness to the prevailing accounting
standards.
4. Perform evaluation on the audit A meeting was held, with the representatives from Finance
services provided by the prior AP and Internal Audit Function as invitees, to provide inputs on
and/or KAP in the previous year. the evaluation of the audit of the financial statements for the
year ended 31 December 2024, conducted by KAP Purwantono,
Sungkoro & Surja (EY Indonesia) and Yovita as Public Accountant.
The meeting had convened on 9 April 2025.
5. Monitoring on the implementation A meeting was held, with representatives from Finance Division
of audit plan by external auditor. and External Auditor of the Bank as invitees, to discuss audit
progress.
6. Evaluation of the follow-up by the A meeting was held with representatives from the Internal
Board of Directors on findings of Audit Function and Compliance Function as invitees, to ensure
Internal Audit, external auditor the Board of Directors had followed up on audit findings and
and supervision result of Financial recommendations from the Internal Audit including improvements
Services Authority (Otoritas Jasa to findings from the external auditors and OJK.
Keuangan/OJK)
7. Analysis of the Bank’s level of A meeting was held, with representatives from Compliance
compliance towards laws and Function as invitee, to analyse the Bank’s level of compliance
regulations pertaining to the towards laws and regulations pertaining to the Bank’s activities.
Bank’s activities.
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No. Work Programme Realisation
8. Recommendation on the A meeting was held with representatives from Finance Division,
appointment of Public Accountant Internal Audit Function and KAP Purwanto, Susanti dan Surja
and Public Accounting Firm (previously known as KAP Purwantono, Sungkoro & Surja)
pursuant to prevailing provisions (EY Indonesia) to discuss the proposal from EY Indonesia
related to the audit services for the financial year of 2025. The
Audit Committee provided recommendation to the Board of
Commissioners on the re-appointment of KAP Purwanto, Susanti
dan Surja (previously known as KAP Purwantono, Sungkoro &
Surja) (EY Indonesia) and Yovita, as Public Accountant for the
financial year of 2025, based on considerations in accordance
with the prevailing OJK regulation and the evaluation result of
audit services for previous year.
9. Evaluation on audit implementation A meeting was held with representatives from Finance Division,
conducted by Public Accounting the Internal Auditor and External Auditor to discuss:
Firm in accordance with prevailing • The final audit result of the 2024 Financial Statements and
audit standards. the Management Letter discussed at the Audit Committee
meeting on 25 February 2025.
• The audit programme, audit methodology, and progress
of the 2025 financial year audit, which were discussed in a
meeting with the Audit Committee on 11 September 2025.
10. Preparing the Annual Work Audit Committee has prepared the Annual Work Programme and
Programme and reviewing the conducted an annual review of the Committee’s scope of functions
Committee’s scope of functions and its own effectiveness as well as provided recommendation
and its own effectiveness as on necessary changes to the Board of Commissioners.
well as recommending any
necessary change to the Board of
Commissioners.
11. Discussion with Compliance A meeting was held with representatives from the Compliance
Division on the Compliance Function to discuss the Compliance Function Implementation
Function Implementation Report Report 2nd Half of 2024 and 1st Half of 2025, which includes
compliance risk management, monitoring of the Bank’s
Prudential Principles, fulfillment of commitments to regulators,
implementation of compliance culture, and implementation of
other compliance tasks.
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2. REMUNERATION AND NOMINATION COMMITTEE Remuneration and Nomination Committee Profiles
Purpose of Establishment Johanes Susilo
The Remuneration and Nomination Committee is Chairman of the Remuneration and Nomination
established to assist the Board of Commissioners in Committee
formulating and evaluating policies on remuneration, (Independent Commissioner)
nomination, and succession planning for members
of the Board of Commissioners and the Board of His profile is presented in the Profile of the Board
Directors, as well as key executives. The Committee of Commissioners section of this Annual Report
supports the implementation of fair, transparent, on page 50.
and performance-based remuneration and ensures
that the nomination process is aligned with the Chin Voon Fat
Bank’s long-term strategy, governance standards, Member
and regulatory requirements. (Deputy President Commissioner)
Remuneration and Nomination Committee His profile is presented in the Profile of the Board
Composition of Commissioners section of this Annual Report
The Bank’s Remuneration and Nomination on page 48.
Committee consists of (a) one Independent
Commissioner serving as Chairman, (b) one Non-
Independent Commissioner, and (c) one Executive
Officer responsible for Human Resources or one
employee representative.
Pursuant to the Board of Directors’ Decree of PT
Bank UOB Indonesia No. 25/SKDIR/0037 dated
29 April 2025 on the Appointment of Members of
the Remuneration and Nomination Committee, the
Bank’s Committee comprises 3 (three) members,
as follows: Gevy Q Wulandari
Member
Remuneration and Nomination Committee
(Head of Human Resources)
Members as of 31 December 2025
Name Composition
Age: 57 years old
Johanes Susilo Chairman (Independent
Nationality: Indonesian
Commissioner)
Chin Voon Fat Member (Deputy President Legal Basis of Appointment
Commissioner) Board of Directors Decision No. 25/SKDIR/0037
Gevy Q Member (Executive Officer dated 29 April 2025.
Wulandari responsible for Human
Resource) Educational Background
She studied at the Faculty of Economic, Extension
Program, Human Resources Management, University
of Indonesia in 1995.
Working experiences
• Head of Human Resources, UOB Indonesia
(2023-present)
• Head of HR for VIP Cluster (Vietnam, Indonesia,
Philippines), AIG Insurance (2018-2023)
• Human Capital Director, AIG Indonesia (2012-2023)
• Head of HRBP Retail Banking, PT Permata Bank
(2009-2012)
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• HR Director, Microsoft Indonesia (2006-2009). a. On Remuneration Function:
• Head of Staffing & Talent Management, Citibank • Perform evaluation of remuneration policy
N.A., Indonesia (1997-2006) taking into consideration performance,
• Human Resources Manager, GE Capital Indonesia risk, peer group, targets, and Bank’s long-
(1994-1997) term strategy, fulfillment of general reserve
obligations as stipulated in the regulations
Training and the Bank’s potential income in the future;
• Risk Management Certification Level 5 and
• 10x Breakthrough Coaching • Provide evaluation and recommendations to
• HR Certification General Manager the Board of Commissioners in relation to the:
• The UOB Way Workshop i. Remuneration policy for the Board
• Introduction of Personal Data Protection of Commissioners and Directors to be
• Sustainability 101 submitted to the GMS;
• UOB Group-wide Mandatory Learning for Existing ii. Remuneration policy for Senior Executive
Employees - Mission Compliance Officers, Executive Officers, and employees
as a whole to be submitted to the Board
Concurrent Positions of Directors;
- iii. Remuneration structure for members of
the Board of Commissioners, the Board
Term of Office of Directors and Senior Executive Officer;
The term of office for members of the Remuneration iv. Amount of remuneration for members of
and Nomination Committee is 2 (two) years and will the Board of Commissioners and the Board
conclude in 2025. Members whose term of office of Directors; and
has ended may be reappointed. v. Assistance to the Board of Commissioners
in conducting performance evaluation in
Remuneration and Nomination Committee Charter accordance with remuneration received
The Bank has established an the Work Guidelines by each member of the Board of Directors
and Regulations of Remuneration and Nomination and the Board of Commissioners.
Committee, which was ratified by the Board of • Provide evaluation and recommendation to
Commissioners of PT Bank UOB Indonesia through the Board of Directors regarding the amount
Decree No. 25/COM/0012 dated 18 December 2025 of remuneration for Senior Executive Officers.
(Work Guidelines and Regulations of Remuneration • Ensure that remuneration policy is in
and Nomination Committee). The Bank conducts accordance with prevailing regulations.
periodic reviews of the Work Guidelines and
Regulations of Remuneration and Nomination b. On Nomination Function:
Committee, namely once a year. • Formulate and provide recommendations on
the system and procedure for selection and/
Independence of Remuneration and Nomination or replacement of:
Committee Members i. Board of Commissioners and Board of
All members of the Remuneration and Nomination Directors to the Board of Commissioners
Committee have high integrity and good moral for submission to the GMS; and
character, in keeping with the requirements of ii. Senior Executive Officer to be submitted
Remuneration and Nomination Committee members to Board of Commissioners.
as stated in the Nomination Policy and have also • Analyse and provide recommendations to the
met the criteria set by the Regulator. Board of Commissioners on candidates to be
appointed to the Board of Commissioners
Duties and Responsibilities and/or the Board of Directors to be submitted
The Remuneration and Nomination Committee to the AGM.
performs its duties, responsibilities and authorities • A committee member who has a conflict
in accordance with the Work Guidelines and of interests with the recommendation shall
Regulations of the Remuneration and Nomination disclose such conflict of interest in the
Committee including: recommended proposal.
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• Provide recommendations regarding candidates for Senior Executive Officers including extension of
service period for Senior Executive Officers who have passed the retirement age to be submitted to the
Board of Commissioners.
• Make recommendations to the Board of Commissioner on the appointment of independent parties to
be members to the Audit Committee, Remuneration and Nomination Committee, and Risk Monitoring
Committee.
• Provide recommendations to the Board of Commissioners on:
i. Composition of positions of members of the Board of Directors and/or the Board of Commissioners;
ii. Policies and criteria required for the nomination of members of the Board of Directors, the Board of
Commissioners and Senior Executive Officers; and
iii. Performance policy and evaluation for members of the Board of Directors, members of the Board of
Commissioners and/or Senior Executive Officers.
iv. Assist the Board of Commissioners in appraising the performance of members of the Board of Directors,
and/or members of the Board of Commissioners based on the evalution benchmarks determined.
v. Provide recommendations to the Board of Commissioners on personal development programmes for
members of the Board of Directors and/or members of the Board of Commissioners.
Remuneration and Nomination Committee Meetings
The Remuneration and Nomination Committee meetings are held regularly, at least once in 3 (three) months.
In 2025, the Remuneration and Nomination Committee held 4 (four) meetings, including via teleconference,
which were attended by more than 51 per cent of the members including 1 (one) Independent Commissioner
and executive officer overseeing Human Resources.
Attendance of Remuneration and Nomination Committee members in the meetings conducted in 2025 was as
follows:
Name Number of Meeting Attendance Percentage (%)
Johanes Susilo 4 4 100
Chin Voon Fat 4 4 100
Gevy Q Wulandari 4 4 100
Meeting decisions are taken through deliberation to reach a consensus or, if differences of opinion arise,
based on a majority vote. All decisions are recorded in the minutes of the meeting signed by all members of the
Committee in attendance and are well documented, including any dissenting opinions raised during the meetings.
The results of the Remuneration and Nomination Committee meetings serve as recommendations that can be
optimally utilised by the Board of Commissioners in making decisions.
Performance Evaluation Mechanisms
The Bank has established provisions regarding the performance evaluation of the Remuneration and Nomination
Committee members as stipulated in the Work Guidelines and Regulations of Remuneration and Nomination
Committee. These provisions provide clear technical guidance for the Commissioners in conducting evaluation
and ensure standardisation of the applied performance criteria.
Pursuant to the Work Guidelines and Regulations of Remuneration and Nomination Committee, evaluation of the
Remuneration and Nomination Committee members’ performance is conducted by the Board of Commissioners
at least by the end of each year. Evaluation performance of the Remuneration and Nomination Committee
members shall include the structure and composition of the Remuneration and Nomination Committee, the
effectiveness of implementation of duties and responsibilities and effectiveness of the implementation of the
Remuneration and Nomination Committee meetings.
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The Remuneration and Nomination Committee’s work programme and realisations in 2025 included but were
not limited to:
No. Work Realisation
Programme
1. On a. Reviewed the performance evaluation for the Board of Commissioners and the Board
Remuneration of Directors to be submitted to the Board of Commissioners.
b. Provided recommendations on remuneration for the members of the Board of Directors
to be approved by the Board of Commissioners and for the members of the Board of
Commissioners to be approved by the ultimate shareholder, namely UOB International
Investment Private Limited.
c. Reviewed and provided recommendation on the Remuneration Policy.
2. On a. Provided recommendations for the appointment of members of the Board of
Nomination Commissioners.
b. Provided recommendations for the appointment and reappointment of members of
the Board of Directors.
c. Provided recommendations for the appointment of Committees reporting to Board
of Commissioners.
d. Provided recommendations for the appointment and extension of the term of office
of Senior Executive Officer.
e. Reviewed and provided recommendation on the Nomination Policy.
3. Others a. Prepared and discussed the realisation of the Remuneration and Nomination Committee
Work Plan.
b. Reviewed and provided recommendation on the annual review of the Work Guidelines
and Regulations.
c. Discussed and provided input on reports presented by Human Resources Function.
3. RISK MONITORING COMMITTEE Pursuant to the Board of Directors’ Decree of PT
Purpose of Establishment Bank UOB Indonesia No. 25/SKDIR/0036 dated 29
The Risk Monitoring Committee is established April 2025 on the Appointment of members of the
by the Board of Commissioners and responsible Risk Monitoring Committee, the Bank’s Committee
to the Board of Commissioners to evaluate the consists of 3 (three) members, as follows:
conformity between risk management policies
and the implementation of Bank’s policies and to Risk Monitoring Committee Members as of
monitor and evaluate the implementation of the 31 December 2025
duties of risk management committee and risk Name Composition
management working unit.
Wayan Alit Antara Chairman (Independent
Commissioner)
Risk Monitoring Committee Composition
Hendry Patria Rosa Member (Independent
The Bank’s Risk Monitoring Committee consists
Party)
of (a) one Independent Commissioner serving as
Nina Diyanti Anwar Member (Independent
Chairman, (b) one Independent Party with expertise
Party)
in risk management, and (c) one Independent Party
with expertise in finance.
Risk Monitoring Committee Profiles
Independent members of the Committee acquires Wayan Alit Antara
relevant professional certifications and experience in Chairman of the Risk Monitoring Committee
risk management and financial disciplines, ensuring (Independent Commissioner)
effective, objective, and independent oversight of
the Bank’s risk profile and risk governance practices. His profile is presented in the Profile of the Board
of Commissioners section of this Annual Report
on page 49.
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Hendry Patria Rosa Nina Diyanti Anwar
Member Member
(Independent Party) (Independent Party)
Age: 60 years old Age: 65 years old
Nationality: Indonesian Nationality: Indonesian
Legal Basis of Appointment Legal Basis of Appointment
Board of Directors Decision No. 25/SKDIR/0036 Board of Directors Decision No.25/SKDIR/0036
dated 29 April 2025 dated 29 April 2025.
Educational Background Educational Background
Bachelor of Geodetic Engineering from Gadjah Bachelor of Economics in Accounting, University
Mada University, Yogyakarta of Indonesia
Working Experiences Working Experiences
• Member of Risk Monitoring Committee at PT • Member of Audit Committee at UOB Indonesia
Bank UOB Indonesia (2015-present) (2018 – 28 April 2021)
• Banking Risk Management Trainer at PT Orbit • Member of Audit Committee at PT Maybank
Risk Management (2007-present) Indonesia Tbk (2012-2018)
• Branch Manager at PT Bank Artha Graha • Member of Audit Committee at PT GMF Aerosia
Internasional (1994-2007) (2006-2015)
• Credit Auditor at PT Bank Bintang Manunggal • Member of Audit Committee at PT Semen Gresik
(1993-1994) Tbk (2004-2011)
• Group Head/Vice President Investor Relations
Training Division/Treasury Group/Assets Management
• Training on Trainers Program for Level 4 Risk Divison in the Indonesian Bank Restructuring
Management Qualification Materials Agency (IBRA) (2000-2004)
• Preparation for Banking Risk Management • Account Officer/AVP at ABN Amro Bank (1999-
Certification Level 4, 5, 6 and 7 2000)
• UOB Economic Outlook: Ushering A New Dawn • Senior Credit Analyst (1994-1995) and Account
for Remarkable Indonesia Manager/Assistant Vice President (AVP) (1995-
• Refreshment Training for Risk Management 1999) at Rabobank
Certification Level 7 • Account Manager at Bank Indovest (1989-1994)
• OJK Webinar “Risk Appetite and Risk Culture – • Financial analyst at USAID, Jakarta (1988-1989)
Key Pillars in Strengthening Risk Management • Auditor at PricewaterhouseCoopers (1985- 1988)
in the Financial Sector”
Training
Concurrent Positions • Preparation for Banking Risk Management
Integrated Corporate Governance Committee Certification Qualification Level 4, 5, 6, and 7
Member, PT Bank UOB Indonesia, Jakarta • Seminar on “Chartered Accountant
(2015-present) Professionalism Improvement Program”
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• Refreshment Training for Risk Management Independence of Risk Monitoring Committee
Certification Level 7 Members
• OJK Webinar “Risk Appetite and Risk Culture – All committee members have complied with the
Key Pillars in Strengthening Risk Management prevailing regulations on the independence
in the Financial Sector” requirements, while upholding the integrity, ethics,
and moral standards.
Professional Certification
• Banking Risk Management Certification To maintain its independence and objectivity,
Qualification Level 4, Level 5, Level 6, and Level 7 the Audit Committee consists of Independent
• Certificate of Chartered Accountant Commissioners and independent parties. Board
• Charter of State Registered Accountant of Directors members may not sit on the Risk
Management Committee.
Concurrent Positions
- All members of the Risk Monitoring Committee have
high integrity and good moral character, in keeping
Term of Office with the requirements of Risk Monitoring Committee
The term of office for members of the Risk Monitoring members as stated in Bank’s Nomination Policy,
Committee members is 2 (two) years and will and also have met the criteria set by the Regulator.
conclude in 2027. Members whose term of office
has ended may be reappointed. Duties and Reponsibilities
The Risk Monitoring Committee performs its duties,
Periodic Review on Risk Monitoring Committee responsibilities and authorities in accordance with
Charter the Work Guideline and Regulations of the Risk
The Bank has established an the Work Guideline Monitoring Committee, which cover:
and Regulations of the Risk Monitoring Committee, a. Evaluation on the compatibility between risk
which was ratified by the Board of Commissioners management policy and the implementation
of PT Bank UOB Indonesia through Decree No. of risk management policies;
25/COM/0013 dated 18 December 2025 (Work b. Monitoring and evaluation on the implementation
Guidelines and Regulations of Risk Monitoring of duties of the Risk Management Committee;
Committee). The Bank conducts periodic reviews c. Monitoring and evaluation on the implementation of
of the Work Guidelines and Regulations of Risk duties of the Risk Management Function Unit; and
Monitoring Committee, namely once a year. d. Providing governance oversight on fraud risk
for the Bank.
Risk Monitoring Committee Meetings
The Risk Monitoring Committee meetings were convened based on the needs of the Bank and were attended by
all Committee members, with the Risk Management Function invited as necessary. In 2025, the Risk Monitoring
Committee held 16 (sixteen) meetings, with attendance of 100 per cent of the Committee members.
The attendance of Risk Monitoring Committee members at meetings held in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
Wayan Alit Antara 16 16 100
Hendry Patria Rosa 16 16 100
Nina Diyanti Anwar 16 16 100
Meeting decisions are taken through deliberation to reach a consensus. All decisions are recorded in the minutes
of the meeting and properly documented, including any dissenting opinions occurred during the meetings.
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Performance Evaluation Mechanisms
The Bank has established provisions regarding the performance evaluation of the Risk Monitoring Committee
members as stipulated in the Work Guidelines and Regulations of Risk Monitoring Committee. These provisions
provide clear technical guidance to the Board of Commissioners in conducting evaluation and ensure
standardisation of the applied performance criteria.
Pursuant to the Work Guidelines and Regulations of Risk Monitoring Committee, evaluation of the Risk Monitoring
Committee members’ performance is conducted by the Board of Commissioners at least by the end of each year.
Evaluation performance of the Risk Monitoring Committee members shall include the structure and composition
of the Risk Monitoring Committee, the effectiveness of implementation of duties and responsibilities and
effectiveness of the implementation of the Risk Monitoring Committee meetings.
The Risk Monitoring Committee’s work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1. Performing evaluation on Meetings were held periodically to evaluate on the compatibility
the compatibility between between risk management policy and strategy as developed by
risk management policy and management with the implementation of risk management policies
the implementation of risk as well as to discuss the Bank’s risk profile on quarterly basis.
management policies.
The Risk Monitoring Committee also performed periodic reviews on
soundness rating based on the Risk Based Bank Rating (RBBR), reviewed
adherence to the set out Risk Appetite Statements (RAS) parameters,
and conducted monthly review on risk profile specifically on credit risk,
operational risk, market risk and liquidity risk.
2. Monitoring and evaluating Meetings were held periodically to discuss the implementation of
the implementation of duties duties of the Risk Management Committee and Risk Management
and responsibilities of the Risk Unit. The monitoring for the work implementation Risk Management
Management Committee and Committee and Risk Management Function, was carried out through
Risk Management Unit. frameworks evaluation and review. In addition, the Risk Monitoring
Committee performed monitoring through meetings with the Risk
Management Function to discuss the risks related to capital, risk
indicators to ensure compliance with the Bank’s risk appetite.
3. Providing governance oversight Meetings were held periodically to discuss the implementation
on fraud risk for the Bank. of Anti Financial Crime Investigation and Intelligence (previously,
Integrated Fraud Management). The Risk Monitoring Committee
performed evaluation on and approved the Fraud Risk Management
Framework, monitored the effectiveness of anti-fraud strategies and
fraud incidents that occurred in the Bank and the follow up actions.
Assessments of the Committee of the Board of Directors
The Board of Directors conducts an annual assessment of its committees, focusing on key areas such as the
structure and composition of each committee, the effectiveness of assigned duties and responsibilities, and
the efficiency of committee meetings.
In 2025, the committees under the Board of Directors carried out self-assessments of their performance. Each
committee effectively fulfilled its responsibilities and provided recommendations that contributed to the
successful execution of the Board of Directors’ duties and responsibilities.
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B. Committees Reporting to the Board of Directors
1. EXECUTIVE COMMITTEE (EXCO) c. Treasury & Investment Activities
Determining relevant policies and guidelines
EXCO Duties and Reponsibilities Guideline for all dealers, officers and relevant committees
The guidelines supporting the implementation involved in the Treasury and Investment
of the Executive Committee’s (EXCO) duties and activities of the Bank.
responsibilities are outlined in the Board of Directors’
Decree No. 20/SKDIR/0100 dated 16 December d. Credit Decision
2020 on the Executive Committee (EXCO). The To make decisions on credit matters in
composition with the duties and responsibilities accordance with its discretionary limit
of the EXCO, is as follows: that includes all types of exposures, direct
and/or contingent, such as exposures to
a. Strategic Policies counterparties and customers arising from
ii. Submitting proposals and recommendations lending/financing, underwriting/syndication,
to the Board of Commissioners regarding securities (loan replacement), derivative
medium-term and long-term objectives, instruments, settlement risks, interbank limit,
strategic directions, goals and priorities End Financing (EF) mortgages limit and other
of the Bank. product programmes.
iii. Formulating and reviewing policy matters,
with a view towards the overall planning e. Others
and development of strategies to achieve i. Deciding on urgent and important business
medium-term and long-term objectives of matters of a confidential nature or requiring
the Bank. immediate and/or prudent decision, but
such delegation to the EXCO must be
b. Expense for Properties Purchase/Other Capital endorsed by the Board of Directors.
Expense ii. Deciding on business matters which are
Analysing and deciding or approving proposals of unusual or extraordinary nature or
or requests concerning: which have strategic or significant impact
i. Purchase or sale of the Bank’s Fixed Assets. (financial or otherwise) on the Bank.
ii. Purchase or sale of the Bank’s inventory, iii. Performing such other functions as may
including computer hardware and software. be delegated to it from time to time by the
iii. Procurement of other goods and services Board of Directors.
conforming to prevailing regulations. The EXCO is required to report to the Board
EXCO approval is provided in accordance with of Directors and Senior Executive Officers on
the prevailing authority limits. meetings where major decisions were made.
Executive Committee Members as of 31 December 2025
Chairman and acting Permanent Member President Director
Vice Chairman and acting Permanent Member Finance and Corporate Services Director*
Permanent Members • Technology and Operations Director*
• Wholesale Banking or Consumer Banking Director**
• Risk Management Director**
• Head of Related Credit**
Secretary • Corporate Secretary Head*
• Related Credit Approval Division**
* Non-Credit related
** Credit related
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EXCO Meetings
EXCO meetings are convened as necessary, depending on the volume and urgency of matters requiring follow-
up. EXCO meetings can be attended by EXCO members either in person or via telephone/video conference.
A quorum must include at least the majority of EXCO members (more than 50 percent), including the EXCO
Chairman or the Interim Chairman if the Committee Chairman is unavailable.
The attendance of Executive Committee members at non-credit-related meetings held in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
Hendra Gunawan 4 4 100
Teh Han Yi 4 4 100
Paul Rafiuly 4 4 100
Decision Making
Decisions made at EXCO meetings shall be made through deliberation to achieve a consensus. In the event
that a consensus cannot be reached, the Chairman of the Committee or Interim Chairman has the final casting
vote. EXCO decisions may also be made by circulation, provided that EXCO members have been notified in
writing of the proposal submitted. Decisions made in such manner shall be as valid as decisions made at any
EXCO meeting.
All decisions of meetings are stated in the minutes of meeting signed by attending Committee members and
properly maintained, including any dissenting opinions.
The EXCO’s work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1 Formulating and reviewing any issue on policies EXCO members have reviewed issues on policies
by taking into consideration all planning and by taking into consideration all planning and
implementation of strategy to achieve the Bank’s implementation of strategy to achieve the Bank’s
medium-term and long-term goals. medium-term and long-term goals.
2 Analysing and making decisions for proposals The EXCO provided strategic directions for
or requests related to property and other capital major projects such as Long Term Property Plan,
expense to be in line with the prevailing regulation. workplace transformation, non-operation assets
divestment, sustainability initiative, IT procurements
and progress update on ongoing major projects.
3 Providing credit decisions in accordance with
its discretionary limit that includes on all types
of exposures, direct and/or contingent, such as
exposures to counterparties and customers arising The EXCO has provided credit decisions in
from lending/financing, underwriting/syndication, accordance with its discretionary limit.
securities (loan replacement), derivative instruments,
settlement risks, interbank limit, end financing
mortgages limit, and other product programme.
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2. ASSETS AND LIABILITIES COMMITTEE (ALCO)
Based on the Board of Directors’ Decree Decree No. 25/SKDIR/0078 dated 22 August 2025, the composition of
Asset & Liability Management Committee is as follows:
Assets and Liabilities Committee Members as of 31 December 2025
Chairman President Director
Deputy Chairman Finance and Corporate Services Director
Secretary Market & Balance Sheet Risk Management Head
Permanent Members • Risk Management Director
• Wholesale Banking Director
• Consumer Banking Director
• Global Markets Director
• Head of Transaction Banking
• Central Treasury Unit Head
• Deposit & Wealth Management Head
The ALCO meeting shall be held based on the requirements of the Bank, or at least once a month.
The attendance of Assets and Liabilities Committee members at the meetings held in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
Hendra Gunawan 15 14 93
Teh Han Yi 15 15 100
Henry Santoso 15 13 87
Harapman Kasan 15 11 73
Cristina Teh Tan 15 13 87
Sonny Samuel 15 14 93
W. Kartyono 15 13 87
Stanly Gunawan 15 15 100
Emillya Soesanto 10 9 90
Duties and responsibilities of the ALCO are as follows:
a. Grant approval for the following:
• Market Risk Management Policy, Interest Rate Risk in Banking Book Management Policy, Liquidity Risk
Management Policy, and Fund Transfer Pricing Policy and related model/methodologies and assumptions
used in the asset and liabilities management:
• Delegation of risk appetite limits, risk control limits and risk limits relating to Market Risk, Interest Rate
Risk in Banking Book and Liquidity Risk;
• Ratification of limits excesses by businesses;
• Granting of temporary limits by businesses;
• Limits review at least once a year;
• Strategic Pricing, Fund Transfer Pricing, and Prime Lending Rate; and
• Funding strategies (Target Balance Sheet Mix, debt issuance) and market risk valuation adjustment.
b. Endorsing for the following:
• Framework relating to Balance Sheet Risk Management (Interest Rate Risk in Banking Book and Liquidity
Risk); and
• Internal Model related initiatives (when ready) used in regulatory reporting.
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c. Monitoring and Reporting:
• Monitor and highlight limits excesses of risk appetite limits, risk control limits and other risk limits concerning
market risk, interest rate risk in banking book and liquidity risk; for escalation to Risk Management
Committee and Board of Directors;
• Monitor, assess and review critical market, market risk, interest rate risk in banking book and liquidity risk
profiles and exposure, vulnerabilities, Profit & Loss, material issues and major transactions;
• Monitor product pricing earnings spread, asset/liability distributions and maturity, liquidity risk, market
risk, and capital allocations for market risk;
• Provide forums for discussion and decisions related all aspects of market risk, interest rate risk on banking
book and liquidity risk;
• Ensure compliance with regulatory requirements that are relevant to market risk, interest rate risk in banking
book and liquidity risk management;
• Review current and prospective liquidity positions and monitor alternative funding sources; and
• Monitor and ensure adequate liquidity for unanticipated contingencies.
The ALCO’s work programme and realisations in 2025 include but were not limited to:
No. Work Programme Realisation
1. To conduct ALCO meeting at least During 2025, ALCO held 15 (fifteen) meetings. Several proposals
once a month, or as necessary due approved by ALCO were as follow:
to changes in national economic • Liquidity Risk Management Policy and Banking Book Interest
conditions, or the Bank’s condition Rate Risk Management Policy annual review;
and risk profile, particularly market • Market Risk Management Policy annual review;
and liquidity risk. • Market Risk Management Limits and Mandates 2025;
• Balance Sheet Risk Management Limits and Mandates 2025;
• Liquidity Premium and Liquidity Charge Calibration;
• Subordinated debt issuance; and
• Monthly Prime Lending Rate publication.
3. RISK MANAGEMENT COMMITTEE
Based on the Board of Directors’ Decree No. 25/SKDIR/0045 dated 14 May 2025, the composition of Risk
Management Committee (RMC) is as follows:
Risk Management Committee Members as of 31 December 2025
Chairman Risk Management Director
Deputy Chairman Finance and Corporate Services Director
Secretary Enterprise Risk Management Head
Permanent Members • President Director
• Wholesale Banking Director
• Technology and Operations Director
• Compliance, Legal, and Corporate Secretary Director
• Global Markets Director
• Consumer Banking Director
• Transaction Banking Director
• Head of Internal Audit
• Head of Human Resources
• Credit Risk Management Head
• Legal Head
• CEO Office Head
• Head of Channels and Digitalisation
The RMC meetings are held regularly, with a minimum of 10 (ten) meetings per year.
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The attendance of Risk Management Committee members at meetings held in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
Henry Santoso 17 16 94
Teh Han Yi 17 16 94
Hendra Gunawan 17 16 94
Paul Rafiuly 17 16 94
Harapman Kasan 17 14 82
Sonny Samuel 17 15 88
Ardhi Wibowo 17 14 82
Cristina Teh Tan 17 14 82
Gevy Q. Wulandari 17 16 94
Yanuar Maulana Yusuf 17 17 100
Imbang Perdana Satryawan 17 16 94
Edisono Limin* 9 9 100
Irvan Gunardwi 3 3 100
Tan Fransiska Hendra 17 16 94
W. Kartyono** 10 9 90
Erawati Esther*** 9 8 89
Ritaria Tjokromulio* 5 3 60
*) Mr Edisono Limin served until August 2025 and was replaced by Ms Ritaria Tjokromulio
**) Mr W. Kartyono became effective as a member of the RMC as of June 2025
***) Ms Erawati Esther became effective as a member of the RMC as of July 2025
The duties, authorities and responsibilities of the g. Assess and evaluate the internal capital
RMC are as follows: adequacy of the Bank, to ensure the Bank has
a. Recommend or approve Bank-wide risk an adequate capital based on its risk profile.
management strategies, model and h. Provide a forum for discussion and decision
methodologies, policies, frameworks, and on issues, matters, and regulatory changes
guidelines. impacting the risk and capital of the Bank,
b. Endorse or approve the risk management including approval on business decisions
improvement and development plans of the Bank deviating from established risk management
based on the risk management implementation policy and procedures, such as taking of positions
evaluation result. or risk exposures beyond tolerable risk thresholds
c. Ensure effective risk management through proper or limits.
risk measurement methodologies. i. Review and approve Bank-wide stress test
d. Recommend and/or approve Risk Appetite and scenarios, assumptions, methodologies, results,
tolerable risk thresholds or limits, as well as and risk mitigation actions to be taken, as well
monitor and manage risk portfolio of the Bank as contingent plans if needed.
to be within the prescribed risk limit. j. Develop Bank-wide risk awareness culture and
e. Monitor and assess risk culture and conduct risk, foster commitment in managing risk, including
among others, through review of Risk Culture, enforcement of consequence management
among others, through review of Risk Culture through the performance evaluation and
Dashboard, which sets out the metrics to track sanction, if needed.
risk culture and conduct risk.
f. Evaluate and approve the result of the self-
assessment on the Bank’s soundness rating
(Risk Based Bank Rating), including the self-
assessment on the risk profile rating of the Bank.
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k. Monitor and evaluate fraud investigation reports including follow up actions.
l. Review and decide on the resolution for the unresolved issues or matters arising from the new product and
activity review process escalated by parties making new product and activity assessment through Operational
Risk Management Division.
m. Review and approve new outsourcing activities, proposal of new Bank-wide insurance, and renewal of
Bank-wide insurance.
n. Review and approve new Product Programme and conduct periodic review.
The RMC’s work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1. RMC meeting is held in a regular a. In 2025, RMC meetings were conducted 17 (seventeen) times.
basis, with minimum of 10 (ten)
meetings per year.
2. The topics discussed in RMC meeting The Bank’s Risk Profile was discussed and approved every quarter,
are, but not limited to: and Bank Soundness Rating every semester.
a. Risk Appetite; • In 2025, frameworks, policies, and guidelines recommended
b. Risk Profile; and approved through RMC were Anti Fraud Policy, Annual
c. Bank Soundness Rating; Review of Policy on Managing Legal Risk, Annual Review of Third-
d. Capital Adequacy assessment Party and Outsourcing Risk Management Policy, Financial Crime
based on its risk profile; Risk Management Framework, Technology Risk Management
e. Stress Test; Framework Annual Review, Technology Risk Management Policy
f. Risk Management policy, guidance Annual Review, IT Security Management and Cyber Resiliency
and procedure; Policy Annual Review, Insurance Management Policy Annual
g. Operational Losses, Key Operational Review, Operational Risk Management Framework Annual Review,
Risk Indicators (KORI) and potential Ad-hoc Review Financial Crime Risk Management Framework,
or incident of Operational Risk which Annual Review Banking Operations Policy, Annual Review Product
are deemed significant to the Bank’s / Service Program Policy, Annual Review of Financial Advisory
risk profile including the follow up Services & Sale of Investment Products Policy, Annual Review of
actions; Policy on Staff Trading in Securities, Annual Review Operational
h. Issues related to Fraud; Risk Management Policy, Annual Review BCM Policy, Annual Review
i. Issues that are significant to the Capital Management Framework, 2026 Risk Appetite Framework
Bank’s position; and and Statement Annual Review, Risk Based KPI Guidelines Annual
j. Other matters, including discussion Review, Data and AI Governance Framework Annual Review, Bank
regarding the Bank’s main risks that Good Corporate Governance (GCG) Guidelines Annual Review,
are not covered in other Committees Reputational Risk Management Policy Annual Review, Third Party
such as Strategic, Compliance, Legal and Outsourcing Risk Management Policy and Procedure update,
and Reputation Risk. Annual Review of Risk Management Framework, Annual Review
of Environmental Risk Management Framework, Annual Review
Personal Data Protection (PDP) Policy and Data Governance Policy.
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No. Work Programme Realisation
• The RMC also reviewed and approved Product Programmes (PP),
i.e. New Product Programme (PP): Borrowing Base Trade Finance
and Receivables Loan, Ad-Hoc Review Product Programme FX
Bundle Umbrella, Periodic Review Product Progamme Bond
Option, Periodic Review Product Program from Global Markets:
Bond Futures, Interest Rate Futures, Callable Government Bond,
FX Options (With Discontinuous Payoffs), Periodic Review Product
Programme Supplier Finance, Annual Review Product / Service
Program Policy, Annual Review of Financial Advisory Services &
Sale of Investment Products Policy, Bancassurance new Initiative
- Straight Through Processing for Guaranteed Issuance Offer
Product, and Matured Banking Product (MBP) Attestation.
• Updates on other significant issues regarding the Bank’s risk
exposure, such as significant Operational and Technology risks
were discussed every month in RMC.
4. ANTI-FINANCIAL CRIME COMMITTEE
Based on the Board of Directors’ Decree No. 25/SKDIR/0041 dated 30 April 2025 concerning Anti - Finacial
Crime Committee (AFCC), the Committee composition is as follow:
Anti-Financial Crime Committee Members as of 31 December 2025
Chairman Compliance, Legal, and Corporate Secretary Director
Deputy Chairman Risk Management Director
Members • Wholesale Banking Director
• Consumer Banking Director
• Technology and Operations Director
• Head of Channels & Digitalisation
The AFCC shall meet once every two months, and as and when the Chair calls for a meeting. The Chair (or in
his absence, the Alternate Chair) has the authority to cancel a scheduled meeting. Attendance may attend the
meeting in person or via teleconference. Furthermore, urgent matters may be approved by circulation. Decisions
by circulation shall be tabled at the next Committee meeting for notation.
The attendance of AFCC members at meetings held in 2025 was as follows:
Name Number of Attendance Percentage (%)
Meeting
Ardhi Wibowo 6 6 100
Henry Santoso 6 6 100
Harapman Kasan 6 6 100
Cristina Teh Tan 6 4 67
Paul Rafiuly 6 5 83
Edisono Limin 3
6 83
Ritaria Tjokromulio (PJs Channels & Digitalization)* 2
* Due to Mr Edisono Limin's resignation, the role of Deputy Head of Channel & Digitalisation is managed by Ms Ritaria Tjokromulio effective
on 1 November 2025.
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Should there be urgent Anti-Financial Crime 1. Monthly reports presentation which include:
cases (includes Anti-Money Laundering (AML), b. Risk Appetite Statement (RAS) Metrics
Countering the Financing of Terrorism (CFT), Counter c. Effectiveness Metrics
Proliferation Financing (CPF), Sanctions, Anti-Fraud d. Operational Metrics
and Anti-Bribery and Corruption (ABC) that require 2. Review Plan, Review Program and Outstanding
immediate attention, ad-hoc meetings will be called. Issue from AFC Compliance Assurance.
3. Update related to Fraud & Scam and Fraud
Duties, authorities and responsibilities of AFCC Metrics.
are to: 4. Request for approval relating to Financial
a. Approve the Bank’s AFC Business Management Crime Risk Management Framework & Business
Tolerance and monitor the Bank’s risk profile Management Tolerance (BMT).
against it (including oversight of any return-to- 5. Request for approval relating to KITAS.
management tolerance plans). 6. Approval request for Terms of Reference (TOR)
b. Approve Bank’s AFC risk and control frameworks Fraud Risk Management Committee (FRMC).
and policies. 7. Update on Business Banking Incident.
c. Monitor material and emerging AFC risk and 8. Update on Open Application Programming
oversee relevant action plans. Interface National Standard (SNAP) project.
d. Oversee AFC strategic initiatives (Including but 9. Update on Cash Pick Up and Delivery (CPUD).
not limited to the AFC Uplift Project). 10. Approval request for changes of the Transactions
e. Oversee of Bank’s compliance of material AFC Monitoring Threshold Update (Tuning) 2025.
related regulatory commitments and adequacy 11. Approval request for Transactions Monitoring
responses. Loan Threshold 2025.
f. Provide oversight of material and significant 12. Approval request for Policy and Procedure
AFC issues, both internal and external factors, update.
including business continuity preparedness and 13. Approval request for Deferment on Timeline
receive notification of approved deviations from Extension to Update and Implement UOB AML/
policies and procedures. CFT and Sanctions Policy 6.0.
g. Oversee the effectiveness of AFC operations, 14. Approval request for Terms of Reference (TOR)
and overall health of AFC control frameworks for the Anti-Financial Crime Committee (AFCC).
including assurance and audit outcomes. 15. Update on Glossary for AML/CFT Policy,
h. Oversee outcomes and action plans from Bank’s Procedures and Guidelines.
Enterprise-wide AFC Risk Assessment. 16. Update on Terms of Reference (TOR) Anti-
i. Take decision on customer cases escalated in Financial Crime Risk Forum (AFCRF).
accordance with policy/procedures. 17. Update on AML Representative - Wholesale
j. Oversight of FRMC, Business Unit’s (BU) AFC Banking & Channels & Digitalization.
Forums and Compliance AFC Forum. 18. Update on information and assessment of
Dormancy Issue.
During 2025, AFCC held 6 (six) meetings and 19. Update on Regulatory Reporting Project Steering
obtained 12 (twelve) approvals from AFCC members Committee.
through e-mail circulation. During the AFCC meetings 20. Update on UOBI deficiency Rate (KYC).
the implementation of AML/CFT/CPF, Sanction, Anti-
Fraud and Anti-Bribery and Corruption programmes
reported covered, among others:
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21. Update on Name Screening Overdue. 42. Approval request for retention APEX PEP.
22. Update on ML/TF Risk Assessment Survey 2025. 43. Re-classification of 2 incidents into Internal
23. Update on “WINA”. Fraud.
24. Update on Internal Fraud Case. 44. Channel update on Dormant Assessment.
25. Update on External Fraud Case. 45. Update on emerging risk on BI-FAST local
26. Approval request/endorsement for Financial payment transactions – PT PG.
Crime Risk Management Framework ver1.1. 46. Alignment of Loan Threshold in Subsegment
27. Approval request for deviation request related Commercial Banking and Financial Institution.
to Source of Fund (SOF) for TMRW NTB. 47. Approval request for Anti – Fraud Policy: Annual
28. Approval request/endorsement for Trade Based Review.
Money Laundering Control Procedure Ver1.0. 48. Approval request for AML/CFT/CPF and
29. Update on assessment result of FMF Whitelist Sanctions Procedure for Corporate Ver5.0
removal. update.
30. Update on name screening overdue rate and 49. Approval request for High Risk Definition Review
KYC – OGR and ICDD from PFS. - Interim Solution for PV, SPVNO and Transaction
31. Approval request for Addendum - AML/CFT/ Frequency.
CPF and Sanctions Procedure for Corporate & 50. Update on case fabricated document case
Individual Ver5.0. involving by sales staff at Kelapa Gading Branch.
32. Update on implement daily limit in infinity for 51. Policy & Procedure Update Progress.
BB Non-Individual customers. 52. Update on AFC Assurance Plan 2026.
33. Approval request for GoAML – Cash Transaction. 53. Update on Completion of AML/ CFT/CPF and
34. Update on dormant account (temporary Sanctions Learning for Refresher & New Joiner.
suspension “Hensem” PPATK).
35. Update on Terms of reference (TOR) – WB AFC
Forum.
36. Update on material adverse news.
37. Update on New Fake ID scheme.
38. Update on AML Assurance Finding.
39. Update on the revocation of the MRA for the
Implementation Daily Limit in Infinity for BB
Non - Individual Customer.
40. Approval request for AML CSA Result.
41. Approval request for AML/CFT/CPF and
Sanctions Procedure for Corporate & Individual
Ver5.0 update.
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5. BUSINESS CONTINUITY MANAGEMENT COMMITTEE
Based on the Board of Director’s Decree PT Bank UOB Indonesia No. 25/SKDIR/0074 dated 21 Agustus 2025,
the composition of Business Continuity Management Committee (BCMC) is as follows:
Business Continuity Management Committee Members as of 31 December 2025
Chairman (Recovery Director) Technology and Operations Director
Deputy Chairman Finance and Corporate Services Director
(Alternate Recovery Director)
Secretary Business Continuity Management - T&O Risk Governance and
Assurance
Permanent Members • Compliance, Legal, and Corporate Secretary Director
• Global Markets Director
• Head of Human Resources
• Operational Risk Management Head
• Strategic Communications & Brand Head
• CEO Office Head
• Head of WB, Markets and Enterprise T&O
• Head of Channels & Digitalisation
• Corporate Real Estate Services Head
• Head of Retail-Banking and Channel T&O
• Head of Wholesale Banking & Global Markets Ops
• Head of Consumer Banking Business Risk & Control
• Head of CAC & Insurance Appraisal
• Head of Customer Advocacy
BCMC Meeting is held at least twice a year.
The attendance of BCMC members at meetings held in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
Paul Rafiuly 2 2 100
Teh Han Yi 2 2 100
Sonny Samuel 2 2 100
Ardhi Wibowo 2 2 100
Gevy Q Wulandari 2 2 100
Edisono Limin 2 2 100
Maya Rizano 2 2 100
Amelia Ragamulu 2 2 100
Indra Gunawan 2 2 100
Tan Fransiska Hendra 2 2 100
Monique Sagita 2 2 100
Ali Budiman 2 2 100
Alexander Husin 2 2 100
Brahmantya Paramajati 2 2 100
Jessy Catharina Sigar 2 2 100
Stella Damayanti 2 2 100
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The duties and responsibilities of BCMC are:
a. Ensuring that the business continuity management (BCM) of the Bank is effective and comprehensive
b. Ensuring that potential business continuity disruptions are managed to meet its business needs and obligations.
c. Endorse BCM strategies.
d. Approve the list of the Critical Business Functions and Critical Systems in the Bank.
e. Approve the BCM Task Force (BCMTF) Crisis Management Plan of the Bank, and define clear decision making
authority in the event of a crisis.
f. Provide direction for resolution on BCM issues of UOBI.
g. Ensure that appropriate governance is in place for UOBI to evaluate risks, identify mitigating initiatives and
exercise business continuity / IT Disaster Recovery plans.
h. Endorse deviation from BCM Policy prior to approval by RMC.
i. Approve the Bank’s Business Continuity Risk Assessment for the Bank.
j. Review regular reports on the status of the BCM Programme in the Bank.
k. Review annual BCM attestation of the Bank.
The BCMC work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1 Ensuring that the Business Continuity Updates on visibility and status updates of the BCM
Management (BCM) of the Bank is programme were reported to the BCM Committee twice
effective and comprehensive a year including Adhoc BCM Committee was conducted in
2025.
2 Ensuring that potential business The Business Continuity Risk Assessment has been reviewed
continuity disruptions are managed to annually and reported to the BCM Committee.
meet its business needs and obligations
3 Endorse BCM strategies The BCM Committee has approved the updated list of critical
business services (CBS) for 2025.
4 Approve the list of the Critical Business Scheduled and will be approved in BCMC 27 Jan 2026
Functions and Critical Systems in the
Bank
5 Approve the BCM Task Force (BCMTF) The BCM Committee Terms of Reference, BCM Task Force
Crisis Management Plan in the Bank, and members, and Playbook were reviewed and approved during
define clear decision making authority in the 1st BCM Committee on July 31, 2025.
the event of a crisis;
6 Provide direction for resolution on BCM The BCM programme is updated regularly to the BCM
issues of UOBI Committee.
7 Ensure appropriate governance is The BCM Committee has endorsed regular reports on BCM
in place for UOBI to evaluate risks, program activities, including the scope and results of disaster
identify mitigating initiatives and recovery exercises.
exercise business continuity/ IT Disaster
Recovery plans
8 Endorse deviation from BCM Policy prior The BCM Committee will provide endorsement if any
to approval by RMC deviation from the BCM Policy arises.
9 Approve the Business Continuity Risk Scheduled and will be approved in BCMC 27 Jan 2026.
Assessment for the Bank
10 Review regular reports on the status of Scheduled and will be approved in BCMC 27 Jan 2026.
the BCM Programme in the Bank
11 Review annual BCM attestation in the Scheduled and will be approved in BCMC 27 Jan 2026.
Bank
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6. OPERATIONAL RISK MANAGEMENT COMMITTEE
Based on Board of Director’s Decree No. 25/SKDIR/0084 dated 15 September 2025 concerning Operational Risk
Management Committee the composition of Operational Risk Management Committee (ORMC) are as follows:
Operational Risk Management Committee Members as of 31 December 2025
Chairman Risk Management Director
Deputy Chairman Technology and Operations Director
Secretary Operational Risk Management Head
Permanent Members • Compliance, Legal & Corp. Secretary Director
• Head of Retail Credit
• Head of Channels & Digitalisation
• Consumer Business Risk & Control Head
• Wholesale Banking Business Management Head
• Global Markets Business Management Head
• Channels Risk & Assurance Head
• T&O Risk Governance & Assurance Head
• Anti-Financial Crime Head
• HR Services & Industrial Relation Head
Permanent Invitee Head of Internal Audit
The ORMC meeting is held on a regular basis, once a month and/or as and when there is an urgency to act
on operational risk.
The attendance of ORMC members at meetings held in 2025 is as follows:
Name Number of Meeting Attendance Percentage (%)
Henry Santoso 13 10 77
Paul Rafiuly 13 12 92
Ardhi Wibowo 13 9 69
Rudy Widjaja* 12 12 100
Ritaria Tjokromulio** 4 3 75
Jessy Catharina Sigar 13 13 100
Ferdy Djojo 13 11 85
Gerry Hasang 13 13 100
Elly Sandora 13 10 77
Handi Mulia 13 12 92
Henry Kusumajaya Budiman 13 11 85
Lily Johan 13 11 85
Edisono Limin** 8 8 100
*) Mr Rudy Widjaja has been effectively serving as a member of ORMC since February 2025.
**) Mr Edisono Limin served until August 2025 and was replaced by Ms Ritaria Tjokromulio
The Duty, Authority and Responsibility of ORMC are as follows:
a. Assist RMC and Senior Management in maintaining effective oversight and governance over operational
risk management.
b. Review and recommend operational risk appetite statements related and tolerable risk thresholds for key
risks under its purview and provide oversight on their operationalization.
c. Report/escalate to RMC regarding significant operational risk and reputational risk issues/matters including
approvals for exception and/or deviation, or when there are any regulatory changes impacting operational
risk capital and appetite.
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d. Review and recommend Business Unit/Support Unit on general matters such as (but not limited to) emerging
operational risks, regulatory changes, third parties, outsourcing and product programme.
e. Review and endorse the improvement and enhancement plans for operational risk management of the Bank
based on the operational risk management implementation evaluation result.
f. Review the operational risk profiles dashboard of the business/support units (e.g., operational risk losses, risk
assessments/indicators, incidents or issues) and oversee the adequacy of significant/material operational
risk management.
g. Review and decide on the attribution of operational losses ≥ IDR 300 million which do not meet the pre-
determined criteria stated in the UOBI Incident Reporting Procedures and Guidelines or amongst the affected
Business/Support Units (BSUs) if more than one BSU is involved, if required. These operational losses are
incurred and reported by BSUs via the Incident Reporting programme.
h. Oversee third party and outsourcing risks and governance, including review and endorse new third-party
outsourcing arrangement.
The Work Programme of ORMC and its realization in 2025 included but were not limited to:
No. Work Programme Realisation
1 ORMC meeting is held on a regular basis, once a During 2025, ORMC meetings were held 13
month and/or as and when there is an urgency of (thirteen) times, included 1 (one) Ad-hoc meeting.
operational risk related matters to be acted upon.
2 The topics discussed in ORMC meeting include, but • Operational Risk Management and
are not limited to update on operational risk issues, Technology Risk Management Monthly
related to Operational and Technology risks which Highlights;
are discussed in monthly basis, as well as quarterly • Fraud Risk Management, Litigation,
updates related to Legal, Compliance, Fraud and Compliance & AML and Information Security
Information Security. Quarterly Updates; and
• Significant incidents (with Major and above
ORMC reports/escalates to RMC regarding rating) and other operational risk issues/
significant operational risk issues/matters including matters are escalated and reported to RMC.
for exception and/or deviation approval.
7. CREDIT POLICY COMMITTEE
Based on the Board of Directors’ Decree No. 25/SKDIR/0012 dated 24 February 2025 the composition of Credit
Policy Committee (CPC) is as follows:
Credit Policy Committee Members as of 31 December 2025
Chairman Risk Management Director
Deputy Chairman Compliance, Legal, and Corporate Secretary Director
Secretary Credit Risk Management
Permanent Members • Wholesale Banking Director
• Consumer Banking Director
• Technology and Operations Director
• Head of Internal Audit
• Head of Retail Credit
• Head of Corporate Credit
• Head of Commercial & FI Credit 1
• Head of Commercial & FI Credit 2
• Credit Risk Management Head
CPC meeting shall be held based on the needs of the Bank.
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The attendance of CPC members at meetings held in 2025 was as follows:
Name Number of Attendance Percentage (%)
Meeting
Henry Santoso 20 17 85
Ardhi Wibowo 20 15 75
Harapman Kasan 20 17 85
Cristina Teh Tan 20 11 55
Paul Rafiuly 20 18 90
Imbang Perdana Satryawan 20 18 90
Ratnasari Kartawiria 20 18 90
Siswo Soebianto Iksan 20 17 85
FX Yanto Edy Umar 20 19 95
Rudy Widjaja 20 18 90
Yanuar Maulana Yusuf 20 18 90
Soelaiman Reza Poernomo* 18 17 94
*) Mr Soelaiman Reza Poernomo has served as a member of the CPC since February 2025
Roles and responsibilities of the CPC are: k. To monitor and evaluate the correctness of the
Roles implementation of Legal Lending Limit (LLL)
a. To recommend and endorse of the Bank’s Credit regulation.
Policy that will be approved and enforced by l. To monitor and evaluate the settlement of non-
the Bank’s Board of Directors. performing loans in accordance with the Bank’s
b. To oversee the proper application and execution Credit Policy.
of the Bank’s Credit Policy. m. To monitor and evaluate the Bank’s efforts to
c. To formulate solutions to address issues arising fulfill the adequacy of general provision.
from the implementation of the Bank’s Credit n. To monitor and evaluate the adequacy of credit
Policy. infrastructure owned by the Bank.
d. To conduct regular reviews of the Bank’s Credit o. To approve, monitor and evaluate the
Policy and provide suggestions to Bank’s implementation and execution of Internal Rating
Directors on changes or improvements to the Based (IRB) Credit Risk parameters, models and
Credit Policy, where necessary. scorecards.
e. To monitor and evaluate the development
and quality of the credit portfolio as a whole Responsibilities
(including rating grade distribution, migration a. Submit written report on a regular basis (at least
and exposure reports). once a year) to the Board of Directors with a
f. To monitor and evaluate the adherence to copy to Commissioners, in relation to:
the prevailing Credit Policy, laws and other • Supervision of Credit Policy implementation
regulations in the implementation of fund and execution; and
provision. • Monitoring and evaluation of items stated
g. To monitor and evaluate the effectiveness of in the Duties of CPC.
the credit risk management structure. b. Provide inputs on corrective actions to the
h. To monitor and evaluate if the credit discretionary Board of Directors with a copy to the Board of
limit had been implemented correctly. Commissioners in relation to the responsibilities
i. To provide input to the Bank’s Board of Directors of CPC on part (a) above.
on the determination of the authority of credit
discretionary limit Bank’s Officer.
j. To monitor and evaluate the correctness of fund
provision process, development, and quality of
the provision of funds given to Bank’s related
parties and large exposure obligors.
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The CPC’s work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1. Monitoring and evaluating The CPC held a total of 20 (twenty) meetings during 2025.
credit portfolio quality,
stress-testing and other CPC periodically monitors:
significant issues related • The Bank’s credit portfolio. The Bank’s credit exposure is monitored for
to credit business. each business segment i.e., Corporate Banking, Commercial Banking,
Financial Institutions, Business Banking, Housing Loan and Secured
Lending (HLS) and Unsecured Business.
• Concentration limit for both regulation and internal cap such as industry
concentration, foreign currency loan concentration, country limit, LLL and
provision made by the Bank through Credit Risk Highlight updates. This
action has supported CPC in giving the right direction for the Bank’s credit
portfolio.
• Large exposure borrowers update.
• The covenant fulfillment of Wholesale Banking i.e., Breach Letters
Monitoring, TBO Update, etc. including the related business process
improvement.
During 2025, CPC has also reviewed and endorsed/approved among others,
including:
• Credit Policy & Governance Oversight and Retail Risk Appetite (RRA)
Monitoring, PFS Credit Quality Review, UOBI Steel and Textile Portfolio
review 2025, Preliminary and Post Assessment on Trump’s Tariff Impact
& Foreign Currency Weakening, CBK CMB Credit Portfolio Dashboard, BB
Credit Transformation, UOBI CMB Automotive Portfolio Review, Restructure
Portfolio Stress Test/Scenario Analysis, EF Monitoring, Stress Test for SPS
Panel Developer, BB AYDA Ownership & Assets Condition Update, Industry
Risk Rating Review 2025, Real Estate & Hospitality Stress Test 2025 and BB
Real Estate Stress Test 2025.
2. Review and provide During 2025, CPC reviewed, endorsed/approved, and provide
recommendations on recommendations on the new and updated credit policies/product programs,
credit policy as well as including:
credit discretionary limit • The Bank’s umbrella credit policy and credit risk management framework
implementation. as outlined in the Credit Risk Management Policy.
• Core Credit Policies that provide the general lending principles, process
and minimum control requirement apply to certain business segment
such as General Credit Policy for Corporates and Financial Institutions,
as well as Retail Credit Policy & Process Standard (RCPPS) for Credit Risk
Management of Retail Portfolios.
• Specific credit policies and/or product guidelines as derived from the core
credit policy that provide a more granular guidance to be implemented
according to related business segments among others including:
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No. Work Programme Realisation
1. CC Past Due Transactions Allowing Transactions for Block P/X days, PFS
Credit Card-Policy Alignment to New A-Score Models, BB Country Lending
Program (CLP) Renewal, BB Focus, Sustain & Satellite City Review, PRD
Periodic Review for Account Receivable Purchase and Dealer/Distributor
Financing, Approval for PRD Receivables Loan, Delegation of Approval
to Business Unit for Trade Transaction, Sandbox Framework for Partner
Onboarding in Business Banking, PRD Renewal for Secured Loans, 2024
UOBI PFS Credit Card Behavioural Scorecard Model Review, 2024 UOBI BB
Credit Underwriting Engine (CUE) Model Review, PRD Periodic Review for
Supplier Finance, Sandbox Program Framework in Business Banking, 2024
UOBI PFS Credit Card Re-Score Gen3 Model Review, 2024 UOBI TMRW
Credit Card A-Score Model Review, UOBI Non-Centrally Cleared Derivatives
(NCCD) Implementation Approach, SBLC for LLL Guideline Update, BB
Watchlist Policy Review, BB Risk Monitoring Framework Review 2025, BB
Maximum One Obligor Exposure (OOE) Limit Update, PRD Renewal for PFS
Credit Card & Cash Plus, Credit Concentration Risk Management Policy,
Trade & Cash Program Leveraging on UOB Infinity FSCM, General Insurance
Partner Annual Review 2025, BizSolution Takeover Test & Learn Program
(TLP) Update, Update of Credit Discretionary Limit (CDL) Transactional
Authority for NPL Accounts, Stress Testing Policy Annual Review 2025,
Country and Transfer Risk Stress Test, and PFS Risk Readiness Plan.
2. Review and update Term of Reference related to CPC, CMWG, EXCO and
CC, as well as CPC & CMWG attendance review.
8. HUMAN RESOURCES COMMITTEE
Based on the Board of Directors’ Decree No. 24/SKDIR/0079 dated 8 July 2024 concerning Human Resources
Committee (HRC) in Head Office, the composition of HRC was as follows:
Human Resources Committee Members as of 31 December 2025
Chairman President Director
Secretary HR Leadership Team or HR Business Partner Head
Members • Finance and Corporate Services Director
• Wholesale Banking Director
• Consumer Banking Director
• Head of Human Resources
HRC meetings are held as and when required, or at least once in every 3 (three) months.
The attendance of Human Resource Committee members at meetings held in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
Hendra Gunawan 12 12 100
Teh Han Yi 12 12 100
Harapman Kasan 11 11 100
Gevy Q Wulandari 12 12 100
Cristina Teh Tan 11 10 91
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The duties and authorities of HRC are to:
Duties
a. Review and approve HR strategy to support the company’s strategy and objectives.
b. Review and approve HR policies which cover:
• Recruitment and assessment
• Organisation Development
• Learning and development
• Talent Management
• Employee Performance Management
• Reward and recognition
• For non-material changes, review and approval would be given by the Head of Human Resources.
• To ensure the execution of HR strategy and HR policies.
Authorities
a. Review and approve proposed key HR policies and programmes presented.
b. Review HR strategies including recruitment, remuneration, performance management, employee engagement
and staff/ leadership training & development.
c. Review and approve HR policies and people agenda including talent management and succession planning.
d. Review and approve key talents for the Bank and at regional level.
e. Review and approve overall employee performance rating distribution, compensation recommendation and
performance bonus distribution.
f. Review and approve employee promotion guidelines.
g. Provide recommendations to the Remuneration and Nomination Committee with regards to the appointment
and/or replacement of Senior Executive Officers based on relevant experience, competencies and individuals’
capabilities. HRC can also provide recommendations on remuneration.
The HRC’s work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1 HRC meetings are held as HRC had fulfilled its work programme in having minimum of one meeting
required, or at least once every quarter and in 2025, HRC was conducted 12 (twelve) times in a year.
in every 3 (three) months.
2. Issues or topics discussed the HRC had discussed and endorsed/concluded the followings:
at the HRC meetings • The 2025 Merit Increase and 2024 Performance Bonus proposals and
include, but are not payout
limited to: • Proposed remaining Benefit harmonization and consolidation of
a. Review HR Strategies on medical insurance
Rewards & Recognition • The updated list Material Risk Taker Position (MRT) Role’s proposals
b. Review HR strategies • The recommendation to include long service award for staff with 35
on Talent, Learning years of service
and Development, • Key talent identification, succession planning for critical roles
and P e r fo r m a n ce • Standardized & Shared Performance Dimension for staffs
Management; • Added new criteria for Education Awards for 2025 onwards
c. Employee Engagement • Process improvement on Employee Scholarships and endorsement of
Survey 2024; employee scholarship awardee in 2025
d. Review HR policies; • High Performance awards awardee selection
e. Ethic Panel Members. • Conduct Performance review and promotion calibration for staffs
• New approach of EES implementation which was rolled out based on
staff anniversary date.
• Revamp on Current Disciplinary Action Procedure & Practices
• Collective Labor Agreement (PKB) renewal 2025-2027
• Change of Ethic Panel members
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9. CREDIT COMMITTEE
Based on the Board of Directors’ Decree No. 24/SKDIR/0002 dated 23 January 2024 concerning Executive
Committee – Credit (EXCO) and Credit Committee (CC), the composition of the Credit Committee is as follows:
Credit Committee Members as of 31 December 2025
Chairman President Director
Secretary Related Credit Division
Members • Risk Management Director
• Wholesale Banking Director or Consumer Banking Director
• Head of Related Credit:
»» Head of Corporate Credit
»» Head of Commercial & FI Credit 1a
»» Head of Commercial & FI Credit 2a
»» Head of Retail Creditb
»» Business Banking Credit Headc
a
For Commercial Banking & FI credit proposal.
b
For PFS credit proposal.
c
For Business Banking credit proposal.
Discretionary Authority
1. To make credit decisions in accordance with its discretionary limit that includes all types of exposures, direct
and/or contingent, such as exposures to counterparties and customers arising from lending/financing,
underwriting/syndication, securities (loan replacement), derivative instruments, settlement risks, interbank
limit, end financing (EF) property limit and other product programme.
2. To coordinate with the Assets and Liabilities Committee (ALCO) in the aspects of Credit Financing.
In 2025, 500 credit proposals were submitted to the Credit Committee, consisting of 8 proposals from Business
Banking segment, 108 proposals from the Corporate Banking segment, 339 proposals from the Commercial
Banking segment, 24 proposals from the Financial Institution segment, 18 proposals from Special Asset
Management, 2 proposals from the PFS Unsecured Credit and 1 proposals from the PFS Secured Credit segment.
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10. INFORMATION TECHNOLOGY COMMITTEE
Based on the Board of Directors’ Decree No. 23/SKDIR/0062 dated 4 May 2023 concerning PT Bank UOB
Indonesia Information Technology Committee (ITC), the composition of ITC is as follows:
Information Technology Committee Members as of 31 December 2025
Chairman President Director
Deputy Chairman Technology and Operations Director
Members • Finance and Corporate Services Director
• Risk Management Director
• Compliance, Legal, and Corporate Secretary Director
• CEO Office Head
The ITC meeting shall be held on a regular basis, at least 4 (four) times a year.
The attendance of ITC members at meetings held in 2025 was as follows:
Name Number of Meeting Attendance Percentage (%)
Hendra Gunawan 16 16 100
Paul Rafiuly 16 16 100
Teh Han Yi 16 14 88
Henry Santoso 16 12 75
Ardhi Wibowo 16 11 69
Tan Fransiska Hendra 16 14 88
Duties, authorities and responsibilities of ITC are as follows:
Duties and Responsibilities
• Assisting the Bank in deciding and supervising the Bank’s investments in the field of IT, and being responsible
for developing infrastructure, IT security and strategic plans for information technology, while ensuring that
everything is in line with the business strategy of the Bank.
• Discussing specifically about plans on information technology development, either currently applied by the
Bank or new technology.
• Discussing policy relating to the utilisation of information technology such as utilisation of software, hardware,
and professional service to be engaged.
• Assisting the Bank in directing, overseeing and managing information technology security risk in accordance
with technology security policies.
• Reviewing the progress of IT key activities on periodical basis, in order to ensure sufficient Bank resources
to support IT key activities and to resolve issue arising from those IT key activities.
• Assuming responsibility for duties and responsibilities delegated as established in Board of Directors’ Decree
No. 23/SKDIR/0062 dated 4 May 2023.
Authorities
• Approving information technology development plans, either currently applied by the Bank or new technology.
Note:
Cost expense will be guided by the SOP for Requisition, Procurement and Payment through Procurement and
Expense Management System (PEMS).
• Approving policies in relation to strategy or utilisation of information technology such as utilisation of
software, hardware, and professional services to be engaged.
• Setting priorities for IT developments which are strategic, compliance, business or customer service in nature.
• Approving any risk deviation from standard policy in utilisation of technology as a result of security risk
assessment report based on prevailing IT security guidelines.
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The following ITC’s work programme and realisations in 2025 included but were not limited to:
No. Work Programme Realisation
1. Conducted routine In 2025, the IT Committee convened 16 (sixteen) meetings to review
meetings to review and and approve IT investments. These investments were aligned with the
approve IT investment strategic goals of the Bank and covered the following areas:
(for purchase of
equipment and IT projects • Ensuring IT Infrastructure development – ITC has consistently
implementation), monitor coordinated the IT initiatives proposed to align with the Bank’s
IT strategic projects, long-term (RSTI), medium-term (RBB), and short-term plans (ITDP),
and approve strategic IT as outlined in the strategic roadmap. This was achieved through the
policy. following initiatives:
1. Development and implementation of key systems such as: UOBI
EDAG Phase 2, Visa/MasterCard Compliance, Voyager FSCM
Spoke Onboarding ph. 2, Voyager Trade API, AML Tech Roadmap,
Digital Employee Card (e-biz Card, Workday Recruitment, Infinity
Global soft token ID rollout, API Tier 1 Uplift and Capacity
Increase, CMC Field and Report Enhancement for Cards
Statement Balance, iBranch and CTR system enhancement and
RIMS Switch Fee Logic, also implementation of Search Capability
in UOBI Website.
2. Enhancements in digital banking infrastructure, including: Digital
Bank Releases and upgrades in application systems. Such as
TMRW Boatsize 2025.
3. Strengthening support systems through enhancements and
upgrades. Enhancement of PLCE, system upgrade (such as
Murex, NTR to NTRX, Pefindo to Eagle), application refresh (such
as WRM, CRS, Arbor, and CAS ATP).
• Ensuring IT Security Risk Management – ITC has prioritized IT
Security and Risk Management investments by accommodating
initiatives focused on key risk mitigation and security enhancement
strategies, including: Vulnerability Scanning Uplift for Server and
Extension to Endpoint and API which enhance the Bank’s protection
and cyber incident response capability through quicker identification
and action to address vulnerabilities; and, Sensitive Data Discovery
(implement Microsoft Purview) as a protection tool for Office files
residing in OneDrive, SharePoint Online, and on-premises users’ NAS.
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No. Work Programme Realisation
• Ensuring IT Key Activities – ITC has ensured effective execution of IT
Key Activities, through proper governance and control mechanism.
All presented initiatives were required to demonstrate background
and context, business justifications, cost investment and business
case, delivery timelines, and alignment with budget and IT Strategic
Roadmap. IT Committee has carried out role and responsibility as
stipulated in related OJK Regulation e.g. IT policies and procedures,
evaluation on IT cost, IT-related issues resolutions, etc.
• BSC (Balance Score Card) - ITC has ensured alignment between
Bank’s business strategic plan and balanced scorecard by
addressing Obsolescence and Run The Bank (RTB) priorities aimed
at maintaining security of critical applications and data, reduce
the likelihood of unplanned system outages, improve recoverability
from outages, ensure compliance with regulatory requirements,
maintaining operational stability. This structured approach
highlights the Bank’s commitment to maintaining a robust, secure,
and efficient IT investment with regulatory and Bank’s strategic
expectations.
Pursuant to the provisions of OJK Circular No. 16/SEOJK.04/2021 dated 29 June 2021 regarding the Format
and Content of the Annual Report for Issuers or Public Companies, the following outlines the information on
members of committees under the Board of Directors as of 31 December 2025.
The profiles of the Board of Directors and Senior Executives who are members of committee(s) are included in the
“Profiles of the Board of Directors and Senior Executives” section of the Company Profile in this Annual Report.
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The profiles of Senior Executives who are members Rudy Widjaja
of committee(s) are presented below. Head of Retail Credit
FX Yanto Edy Umar Indonesian, 54 years old
Head of Commercial & FI Credit 2
Working Experiences (with last held position)
Indonesian, 53 years old • 2016-present, PT Bank UOB Indonesia as Head
of Retail Credit
Working Experiences (with last held position) • 2014-2016, Citibank Indonesia as Credit
• 2017-present, PT Bank UOB Indonesia as Head Operations Director
of Commercial & FI Credit 2 • 2008-2014, Citibank Phillipines & Guam as Credit
• 2016-2017, PT Bank Permata Tbk., as Head of Operations Director
Business Credit Analyst & Portfolio Mgt • 2006-2008, Citifinancial Japan as Collections
• 2009-2016, PT Bank Danamon Indonesia as Head
Wholesale Business Head • 1996-2006, Citibank Indonesia as Country
• 2007-2009, PT Fitch Ratings Indonesia as Collections Head
Associate Director • 1995-1996, PT Indo Airo Sugih Indonesia as
• 2006-2007, PT Bank OCBC Indonesia as AVP Business Development Manager
Credit & Marketing Dept. • 1992-1995, Seagate Technology Singapore as
• 2001-2004, PT Bank Mizuho Indonesia as Officer Industrial Engineer
Business Development
• 1999-2001, PT Bank Fuji Internasional Indonesia Has more than 25 years of experience in the banking
as Business Plan Supervisor industry.
Has more than 22 years of experience in credit Educational Background
area of banking industry. 1992, Bachelor’s Degree, Iowa State University, USA
Educational Background Siswo Soebianto Iksan
1996, Bachelor’s Degree, Insitut Teknologi Bandung, Head of Commercial & FI Credit 1
Bandung
Indonesian, 59 years old
Ratnasari Kartawiria
Head of Corporate Credit Working Experiences (with last held position)
• 2017-present, PT Bank UOB Indonesia as Head
Indonesian, 60 years old of Commercial & FI Credit 1
• 2010-2017, PT Bank Danamon Indonesia as
Working Experiences (with last held position) Senior Credit Officer
• 2011-present, PT Bank UOB Indonesia as Head • 2000-2010, PT Bank Internasional Indonesia as
of Corporate Credit Corporate Credit Portfolio Head
• 2008-2011, The Royal Bank of Scotland as Head • 1994-2000, PT Bank Tiara Asia as Head of
of Transactional & Portfolio Treasury & Internal Division
• 1991-2008, ABN Amro Bank as Head of Credit • 1990-1994, PT Bank Danamon Indonesia as
Portfolio Management Account Officer
• 1990, PT Nikko Securities as Corporate Finance • 1988-1990, Universitas Kristen Satya Wacana
Officer as Lecturer
Has more than 30 years of experience in the banking Has more than 32 years of experience in banking
industry. industry.
Educational Background Educational Background
1989, Bachelor’s Degree, California State University, 1990, Bachelor’s Degree, Universitas Kristen Satya
USA Wacana, Salatiga
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Imbang Perdana Satryawan Monique Sagita
Head of Internal Audit Head of Retail-Banking and Channel T&O
Indonesian, 47 years old Indonesian, 50 years old
His profile can be found in the Profile of the Head Working Experiences (with last held position)
of Internal Audit section of this Annual Report on • 2023-present, PT Bank UOB Indonesia as Head
page 201. of Retail-Banking and Channel T&O
• 2004-2023, PT Bank HSBC Indonesia as Head
of Business Services (Operations)
Gevy Q Wulandari • 1999-2004 Capital One Financial as Senior
Head of Human Resources Operations Analyst.
Has more than 26 years of experience in banking
Indonesian, 57 years old
and other industries.
Profile can be found in the Remuneration and
Educational Background
Nomination Committee section of this Annual Report
1999, Bachelor’s Degree, Purdue University, USA.
on page 162.
Ritaria Tjokromulio
Head of Channels and Digitalisation
Indra Gunawan
Head of WB, Markets and Enterprise T&O
Indonesian, 57 years old
Indonesian, 46 years old
Working Experiences (with last held position)
• 2005-present, PT Bank UOB Indonesia as Head
Working Experiences (with last held position)
of Channels & Digitalisation
• 2023-present, PT Bank UOB Indonesia as Head
• 1997-2005, PT Bank DBS as Corporate Banking
of WB, Markets and Enterprise T&O
• 1991-1997 PT Mitsubishi Buana Bank as Account
• 2021-2023, Canadia Bank Plc as Chief Technology
Manager.
Officer
• 2015-2021, Novus Technologies as Chief Executive
Has more than 34 years of experience in banking
Officer
and other industries.
• 2013 - 2015, Hitachi as Senior Project Manager
• 2011-2013, Accenture as System Integration Lead,
Educational Background
Technology Consulting Workforce
1993, Bachelor’s Degree, Universitas Katolik
• 2004-2011, PT Bank Mandiri as Technical
Indonesia Atma Jaya, Jakarta.
Specialist, Prepaid Card Solutions Team
• 2003-2004, Schlumberger as Engineer
• 2003, Elnusa Rentrakom as Telecommunication
Engineer
Has more than 21 years of experience in banking
and other industries.
Educational Background
2008, Master's Degree, Universitas Indonesia,
Jakarta.
2003, Bachelor’s Degree, Institut Teknologi Bandung,
Bandung.
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The profile of Bank’s Officers who are members of Amelia Ragamulu
committee(s) are presented below. Customer Advocacy Head
Alexander Husin
Indonesian, 55 years old
Credit Administration & Control and Insurance
Appraisal Head
Working Experiences (with last held position)
Indonesian, 48 years old • 2016-present, PT Bank UOB Indonesia as
Customer Experience and Advocacy Head
Working Experiences (with last held position) • 2010-2016, PT Bank Maybank Indonesia as Head
• 2021-present, PT Bank UOB Indonesia as Credit of Centralised Customer Care
Administration & Control Head • 2009-2010, ABN Amro Bank as Head of Client
• 2015-2021, PT Bank HSBC Indonesia as Senior Loyalty for Branch Banking, Wealth Management,
Vice President Wholesale Operation Lead Credit Private Client and Credit Retention Unit
Operations • 2004-2007, Standard Chartered Bank as Head
• 2011-2014, PT Bank Permata Tbk., as Vice Customer Contact Center
President - Head Unit Operational Risk & Quality • 1994-2004, Citibank, N.A. as Service Manager
Assurance
• 2004-2011, Citibank, N. A., as Assistant Vice Has more than 28 years of experience in banking
President - Control Unit - Credit Operations industry.
Consumer Banking
• 2000-2002, PT Mitrais (Mincom) as Software Educational Background
Engineer 1993, Bachelor’s Degree, Institut Pertanian Bogor,
• 1999-2000, PT Multipolar as Programmer Bogor.
Has more than 24 years of experience in banking
and other industries. Ferdy Djojo
Wholesale Banking Business Management Head
Educational Background
• 2003, Master's Degree, The University of New Indonesian, 45 years old
South Wales, Australia
• 1998, Bachelor’s Degree, Universitas Pelita Working Experiences (with last held position)
Harapan, Jakarta • 2017-present, PT Bank UOB Indonesia as
Wholesale Banking Business Management Head
• 2016-2017, Citibank as Relationship Manager
Financial Institutions, Corporate and Investment
Banking
• 2010-2016, Standard Chartered Bank as Director,
Relationship Manager
• 2007-2010, PT Bank DBS Indonesia as
Relationship Manager (Origination)
Has more than 18 years of experience in banking
and other industries
Educational Background
• 2003, Masters Degree, Monash University,
Australia.
• 2002, Bachelor’s Degree, Monash University,
Australia.
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Stanly Gunawan Ali Budiman
Central Treasury Unit and Financial Strategy Head Wholesale Banking and Global Markets
Operations Head
Indonesian, 41 years old
Indonesian, 51 years old
Working Experiences (with last held position)
• 2018-present, PT Bank UOB Indonesia as Central Working Experiences (with last held position)
Treasury Unit Head • 2022-present, PT Bank UOB Indonesia as
• 2016-2018, PT Bank Commonwealth as VP, Head Wholesale Operations Head
of ALM & Portfolio Management • 2016-2022, PT Bank ANZ Indonesia as Head of
• 2014-2016, PT Bank ANZ Indonesia as AVP, ALM Institutional Operations
Financial & Governance (Finance) • 2002-2016, Citibank as Head of Treasury Trade
• 2011-2014, PT Bank Commonwealth as Senior Solutions Operations
Manager, ALCO & Treasury Analytics (Global • 2001-2002, Westpac as Global Securities
Market, Treasury) Investigation
• 2007-2011, Standard Chartered Bank as Senior • 1999-2001, PT Trinunggal Komara as Marketing/
Asistant Manager, ALCO Support (Country Merchandising Manager
Finance) • 1996-1999, PT Bank UOB Indonesia as Treasury Dealer
• 2006-2007, Lufthansa Systems as Software/
System Developer Has more than 29 years of experience in banking
and other industries
Has more than 18 years of experience in banking
industry.
Educational Background
• 1995, Master’s Degree, University of Notre Dame
Educational Background
Australia
2006, Bachelor’s of Science in Business
• 1995, Bachelor’s Degree, Curtin University,
Administration MIS & Finance, The University of
Australia.
Arizona, USA
Stella Damayanti Brahmantya Paramajati
Corporate Real Estate Services Head Operational Risk Management Head
Indonesian, 50 years old Indonesian, 44 years old
Working Experiences (with last held position) Working Experiences (with last held position)
• 2018-present, PT Bank UOB Indonesia as • 2023-present, PT Bank UOB Indonesia as
Corporate Real Estate Services Head Operational Risk Management Head
• 2016-2018, PT Bank HSBC Indonesia as SVP, • 2021-2022, Commonwealth Bank as Line-1
Head of Corporate Real Estate Business Risk & Control Dept Head
• 2007-2016, PT Bank DBS Indonesia as VP, Capex, • 2015-2021 Citibank Indonesia as Compliance
Portfolio and Lease/Transaction Head (CRE Business Control Officer
Departement) • 2014-2015 PT Permata Bank Tbk as Operational
• 2005-2007, Jones Lang Salle Indonesia as Senior Excellence (OPEX) Leader - Retail Banking
Project Manager • 2007-2014 Bank DBS Indonesia as Head, Service
• 2002-2005, PT. Ahara Prima Design as Project and Process Improvement
Coordinator • 2004-2007 Citibank Indonesia as BI Reporting Officer
Has more than 22 years of experience in banking Has more than 21 years of experience in banking
and other industries.
industry.
Educational Background
Educational Background
1999, Bachelor’s Degree, Universitas Katolik
2004, Bachelor’s Degree, Institut Teknologi
Parahyangan, Bandung
Bandung, Bandung.
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Jessy Catharina Sigar Tan Fransiska Hendra
Consumer Business Risk & Control Head CEO Office Head
Indonesian, 52 years old Indonesian, 41 years old
Working Experiences (with last held position) Working Experiences (with last held position)
• 2023 – present, PT Bank UOB Indonesia as • 2019 – present, PT Bank UOB Indonesia as CEO
Consumer Business Risk & Control Head Office Head
• 2017 – 2023, Citibank Indonesia as Consumer • 2007 – 2018, PT Bank HSBC Indonesia as Liability
Risk And Control Grou & FX Coordinator, Business Banking Commercial
• 2010 – 2017 PT Bank Danamon Indonesia Tbk as Banking
Consumer & Subject Matter Expertise Operational • 2006 – 2007 Standard Chartered Bank as
Risk Management & Quality Assurance Business Development Credit Card & Personal
• 2004 – 2010 General Electric Finance Indonesia Loan
as Country Compliance & Control H
• 1999 – 2004 Citibank N.A Singapore as Country Has more than 19 years of experience in banking
Quality Assurance Management industry.
• 1997 – 1999, Citibank Indonesia as Risk Analyst
- Credit Policy Educational Background
2005, Bachelor’s Degree, University of Sydney,
Has more than 28 years of experience in banking Australia
and other industries.
Educational Background Emillya Soesanto
1997, Bachelor’s Degree, University of Wollongong, Deposit, Wealth Management & Training Head
Australia.
Indonesian, 44 years old
Working Experiences (with last held position)
• 2023 – present, PT Bank UOB Indonesia as
Deposit, Wealth Management & Training Head
• 2004 – 2023 Citibank as Sales & Distribution
Head, Interim Retail Bank Head
Has more than 21 years of experience in banking
and other industries.
Educational Background
2003, Bachelor’s Degree, Monash University,
Australia.
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Yanuar Maulana Yusuf Gerry Hasang
Credit Risk Management Head Global Markets Business Management Head
Indonesian, 44 years old Indonesian, 42 years old
Working Experiences (with last held position) Working Experiences (with last held position)
• 2018 – present, PT Bank UOB Indonesia as Credit • 2022 – present, PT Bank UOB Indonesia as Global
Risk Management Head Markets Business Management Head
• 2005 – 2018, PT Bank Permata as Head MIS - • 2020 – 2022, PT Spotgue Aplikasi Pratama as
Special Asset Management Komisaris Utama
• 2004 – 2005, PT AT Indonesia as Purchassing • 2018 – 2020, PT Bank UOB Indonesia as Murex
Staff Project Manager
• 2007 – 2018, PT Bank OCBC NISP as Cash
Has more than 21 years of experience in banking Management Product Specialist
and other industries. • 2005 – 2007, PT Jati Piranti Solusindo as Various
Role
Educational Background
• 2017, Master's Degree, Bina Nusantara University, Has more than 20 years of experience in banking
Jakarta. and other industries.
• 2004, Bachelor’s Degree, Insitut Teknologi
Bandung, Bandung. Educational Background
2005, Bachelor’s Degree, Universitas Tarumanegara,
Erawati Esther Jakarta.
Legal Head
Handi Mulia
Indonesian, 54 years old Technology & Operations Risk Governance and
Assurance Head
Working Experiences (with last held position)
• 2023 – present, PT Bank UOB Indonesia as Indonesian, 57 years old
Legal Head
• 2020 – 2020, PT Bank Interim Indonesia as Head Working Experiences (with last held position)
of Legal, Corporate Secretary and Corporate • 2017 – present, PT Bank UOB Indonesia as T&O
Communication Risk Governance and Assurance Head
• 2018 – 2020, PT Bank Rabobank International • 2012 – 2017, PT Permata Bank as Internal Audit
Indonesia as Head of Legal, Corporate Secretary
Head
and Corporate Communication
• 2002 – 2011, PT Smart Tbk as IT Compliance Sub
• 2015 – 2018, William Hendrik Esther Law Office
as Partner Division Head
• 2014 – 2015, Deutsche Bank as Compliance • 1999 – 2002, Prasetio Utomo & Co as Technology
Director Risk Consulting, Supervisor
• 2009 – 2014, Royal Bank of Scotland as Country • 1996 – 1998, PT Bank Modern as Head of IT Audit
Head of Legal and Compliance, Director • 1993 – 1996, PT Bank Umum Nasional as IT
• 2005 – 2009, ABN Amro Bank NV as Country Audit Staff
Head of Legal
• 1995 – 2005, Hanafiah Ponggawa & Partners Law Has more than 32 years of experience in banking
Firm as Paralegal, Junior Associate, Associate, and other industries.
and Senior Associate
Educational Background
Has more than 30 years of experience in banking
and other industries. 1997, Bachelor’s Degree, Universitas Bunda Mulia,
Jakarta.
Educational Background
1996, Bachelor’s Degree, Universitas Indonesia,
Jakarta
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Henry Kusumajaya Budiman Soelaiman Reza Poernomo
Anti Financial Crime Head Business Banking Credit Head
Indonesian, 46 years old Indonesian, 45 years old
Working Experiences (with last held position) Working Experiences (with last held position)
• 2023 – present, PT Bank UOB Indonesia as Anti • 2022 – present, PT Bank UOB Indonesia as
Financial Crime Head Business Banking Credit Head
• 2021 – 2023, PT Bank HSBC as Head Fraud Credit • 2021-2022, Pintek as Head of Risk Management
Control and Services • 2015 – 2021, PT Bank UOB Indonesia as Portfolio
• 2020 – 2021, Standard Chartered Bank as Management Head
Country Head of Collections and Recovery • 2014 – 2015, PT Bank DBS as Strategic Project
• 2019 – 2020, Tokopedia as Head of Collection • 2005 – 2014, PT Bank Maybank as Credit
and Fraud Reviewer
• 2008 – 2019, PT Bank HSBC as Head of Cards,
Portfolio, Personal Loan, and Acquisition Has more than 21 years of experience in banking
• 2004 – 2008, PT GE Finance Indonesia as and other industries.
Collection Front End Leader – Collection
Department. Educational Background
• 2005, Master's Degree, Universitas Indonesia,
Has more than 21 years of experience in banking Jakarta.
and other industries. • 2003, Bachelor’s Degree, Universitas Padjajaran,
Bandung.
Educational Background
1997, Bachelor’s Degree, Purdue University, USA.
Lily Johan
Human Resources Services & Industrial Relation Head
Indonesian, 56 years old
Working Experiences (with last held position)
• 2023 – present, PT Bank UOB Indonesia as HR
Services & Industrial Relation Head
• 1996 – 2023, PT Bank OCBC NISP as Human
Resources Services Division Head
Has more than 27 years of experience in banking
and other industries.
Educational Background
• 2017, Master's Degree, PPM School of
Management, Jakarta.
• 2010, Bachelor’s Degree, PPM School of
Management, Jakarta.
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Corporate Secretary
The Corporate Secretary is a unit responsible directly to the Board of Directors, and acts as the liaison between the
Bank and its internal stakeholders, affiliated regulatory institutions, external parties, and investors. The Corporate
Secretary’s appointment serves to support the Board of Commissioners and the Board of Directors in carrying out their
duties and responsibilities, with a particular focus on ensuring the implementation of GCG. The Corporate Secretary
is also tasked to manage effective communication with both internal and external stakeholders.
Appointment of Corporate Secretary
The Corporate Secretary is appointed by the Board of Directors. Currently, the office of the Corporate Secretary is held
by Susilowati, who had officially served since 25 June 2015 by virtue of Board of Directors’ Decree No.15/DIR/0021. In
the organisational structure of the Bank, the Corporate Secretary reports directly to Compliance, Legal and Corporate
Secretary Director.
Corporate Secretary Profile
Susilowati is domiciled in Jakarta and graduated with
a Bachelor’s Degree in Management from Univeristas
Tarumanagara, Jakarta in 2003. She received a Master’s
Degree in Accounting from Trisakti University Jakarta in
2009. Susilowati started her career in 2004 at PT Bank
Victoria International Tbk her last last position there was
Corporate Secretary Division Head.
Corporate Secretary Development of Competencies
Susilowati had participated in competency development
Susilowati programmes namely Banking Risk Management
Certification Qualification Level 5 from Banking Professional
Certification Agency.
In order to support implementation of duties, the Corporate Secretary has followed competency development and
training programmes during 2025, as follows:
No. Name of Workshop/Training/Seminar and Organiser
1 Dissemination of the OJK Online Reporting Application (APOLO) Banking Incident Report Module (BUK, BUS, UUS)
2 Dissemination of OJK Regulation No. 45 of 2024 concerning the Development and Strengthening of Issuers
and Public Companies
3 Refresher of Level 5 Risk Management Certification
4 Hearing of OJK Draft Regulation concerning the Implementation of Integrated Governance for Financial
Conglomerate Parent Companies
5 Better U, Better Negotiation Skills
6 Dissemination of Banking Provisions on the Implementation of Governance for Commercial Banks
7 Risk Management Refresher: Governance, Risk, Compliance, Audit Module
8 Better U Festival 2025 Kickoff
9 Leadership Breakthrough Series, The Art of Diplomacy in Action with Mrs Retno Marsudi
10 Training on ‘Work-Life Harmony’ by Anisha Arwan S.Psi., M.Psi., Psychologist
11 Sosialisation of OJK Banking Regulations
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Duties and Responsibilities of Corporate Secretary 6. Assisting the Board of Directors and the Board of
Corporate Secretary function of the Bank refers to Article Commissioners in implementing GCG among others by
5 of OJK Regulation No. 35/POJK.04/2014 concerning ensuring smooth communication between the company
Corporate Secretary of Issuers or Public Companies, as and the stakeholders, ensuring the availability of
follows: and access to information as reasonably required
1. To stay abreast with the developments in the Capital by stakeholders and conveying information about
Market, particularly the laws and regulations applicable corporate action to the regulator concerned.
in the field of Capital Market; 7. Coordinating with the Compliance Function in preparing
2. To provide inputs to the Board of Directors and Board self-assessments and implementation of the report
of Commissioners of the Issuing Company or Public on GCG related to the Board of Directors, Board of
Company in order to comply with the provisions of Commissioners and Committees reporting to the Board
laws and regulations in the field of Capital Market; of Commissioners.
3. To assist the Board of Directors and the Board of
Commissioners in implementing GCG, which includes: Corporate Communications
i. Transparency of information to the public, including
availability of information on the Website of the The Strategic Communications and Brand function plays
Issuing Company or Public Company; a vital role in maintaining the Bank’s positive corporate
ii. Submission of reports to the Financial Services image. Its communication strategy is prudently developed
Authority in a timely manner; to build public trust and uphold a strong reputation
iii. Conduct and documentation of GMS of Shareholders; through consistent, year-round internal and external
iv. Conduct and documentation of Board of Directors communication activities. This function also contributes
and/or Board of Commissioners meetings; and to supporting the Bank’s sustainable business growth by
v. Implementation of corporate orientation programme aligning communication efforts with strategic objectives.
for the Board of Directors and the Board of
Commissioners. Annual Report
4. Liaison between the Bank and the shareholders of Since 2016, Strategic Communications and Brand and
the Issuing Company or Public Company, the Financial Corporate Secretary havejointly been responsible for the
Services Authority and other stakeholders. preparation and publication of the Annual Report that
discloses UOB Indonesia’s business performance.
Realisation of Duties and Responsibilities of Corporate
Secretary
In 2025, the Corporate Secretary has conducted the
following duties and responsibilities:
1. Convening the AGM and EGM.
2. Coordinating and submitting the 2024 Annual Report
to related stakeholders.
3. Attending and preparing minutes of Board of
Commissioners meeting, Board of Directors meeting,
as well as meetings of Committees reporting to the
Board of Commissioners.
4. Preparing documentation on the Fit and Proper
Assessment for the candidate member of Board of
Directors.
5. Updating the Internal Regulation of the Company
relating to Board of Commissioners and Board of
Directors as well as Committees reporting to the Board
of Commissioners in order to comply with the prevailing
regulations.
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Press Release • 8 May 2025
The Bank recognises the importance of engagement with UOB Indonesia calls for submissions for 15th UOB
the public and aims to raise its profile and share relevant Painting of the Year competition
information on its activities. These objectives are achieved • 8 April 2025
through media engagement through distributing official UOB launches UOB FutureGen Scholarship Programme
press releases, press conferences, media gathering, and to support 90 students from the region
one-on-one interviews. • 13 March 2025
Bank DBS Indonesia and UOB Indonesia Arrange
In 2025, the news releases covered the Bank’s new products IDR1.7T Club Green Loan for Princeton Digital Group’s
and services, corporate social responsibility programmes Data Centre Campus
and the outlook of the Indonesian economy. • 27 February 2025
UOB Indonesia and Garuda Indonesia unveil exclusive
The following is a list of news releases in 2025: aircraft livery featuring Garuda Indonesia UOB Card
• 2 December 2025
More Indonesian consumers choose smart spending as The coverage was published in Indonesia’s main media,
they remain cautiously optimistic about the economy: such as Kompas, Bisnis Indonesia, Media Indonesia,
UOB ASEAN Consumer Sentiment Study 2025 Metrotvnews.com, Koran Kontan, Jawa Pos, Antara, Detik.
• 23 October 2025 com, InfoBank.com, Koran Sindo, and Okezone.com.
DHL Express and UOB Indonesia partner to cut
greenhouse gas emissions by leveraging GoGreen
Plus service
• 15 October 2025
Artwork portraying the shaping of gender identity
across history and culture wins the 15th UOB Painting
of the Year (Indonesia) Award
• 20 August 2025
UOB partners Ruangguru to equip 90,000 Indonesian
students with digital skills as part of UOB My Digital
Space programme
• 2 August 2025
UOB Indonesia rallies together for inclusive education
through 2025 UOB Heartbeat Run
• 24 July 2025
UOB launches Business Circle in Indonesia to empower
next generation business leaders
• 13 June 2025
UOB Business Outlook Study 2025: Half of businesses
in Indonesia maintain positive outlook amid shifting
landscape
• 5 June 2025
Bank DBS Indonesia and UOB Indonesia arrange record
IDR6.7 trillion loan for data centre development project
by DayOne and the Indonesia Investment Authority
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The Implementation of Compliance, Internal Audit,
and External Audit Functions
A. Compliance Function h. Provides advice and updates on developments
1. The Role of Compliance Function related to applicable regulations and other
The implementation of Bank’s Compliance Function provisions to business/support units, and the
refers to OJK Regulation No. 46/POJK.03/2017 and Board of Directors and Senior Executive Officers;
the Bank’s Compliance Charter. i. Facilitates business/support units in the
development of compliance manuals and
Following are the roles and responsibilities of the guidelines containing the applicable regulations,
Compliance Function: other provisions and key business conduct for
a. Takes steps to support the creation of compliance use by all officers and staffs of the Bank, where
culture in all business activities of the Bank at applicable;
every level of organisation; j. Identifies and maintains an inventory of all
b. Conducts the identification, measurement, applicable regulations and legislations with
monitoring, and control of compliance risk the support of internal/external legal counsel
with reference to the regulation concerning when necessary;
the Implementation of Risk Management for k. Assists the Board of Directors and Senior Executive
Commercial Banks; Officers in educating relevant employees on
c. Assesses and evaluates strictly, in collaboration compliance related issues;
with the business/support units, the effectiveness, l. Provides advice, guidance and continual training
adequacy, and appropriateness of policies, to employees on the appropriate implementation
provisions, systems and procedures that are of the compliance framework which includes
owned by the Bank with prevailing regulations; policies, guidelines and procedures such as those
d. C o n d u c t s r e v i e w s a n d /o r p r o v i d e s contained in the Bank’s Compliance Guidance,
recommendation on updates and refinement internal code of conduct and Bank’s internal
of policies, regulations, systems and procedures guidelines;
of the Bank to comply with the applicable m. Advises business/support units in the Bank
regulations and legislation; and/or Board of Directors and Senior Executive
e. Makes efforts to ensure that the policies, Officers on Regulatory Obligations (RO) that are
provisions, systems and procedures, as well as listed in the Bank’s regulatory risk assessments.
the Bank’s business activities are in compliance This includes the provision of advice on the
with the applicable regulations and legislations; implications of regulatory changes;
f. Fulfils the role of an anti-money laundering n. Monitors, tests and reports on compliance
function by ensuring the entire monitoring implementation according to compliance risk
systems of transactions conducted by customers management framework and internal policies
are in line with prevailing guidelines, policies or procedures to Senior Executive Officers and
and procedures that have been stipulated so Board of Commissioners/ Board of Directors,
that the implementation of the Anti-Money and if required, to any regulatory authority.
Laundering, Countering the Financing of However, the responsibility for ensuring day-to-
Terrorism, Proliferation of Weapons of Mass day compliance remains within each respective
Destruction, and Sanctions (AML, CFT, CPF, and business/support units;
Sanctions) programmes as well as the Prevention o. Conduct investigations into regulatory compliance
of Bribery, Corruption, and Tax Evasion are able to incidents and complaints, and carries out further
run well and to prevent the Bank from regulatory investigations as deemed appropriate;
sanctions; p. Acts as the key liaison body with relevant internal
g. Identifies, assesses and documents compliance and external parties, including regulators,
risks associated with business activities of the regarding the Bank’s compliance issues; and
Bank including new products, services, business q. Fulfils its responsibilities under the compliance
practices and material changes to existing plans developed in accordance with its compliance
business and customer relationships, etc; risk management framework including performing
compliance reviews on a risk-based approach.
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2. Actions to Prevent Breaches to Prevailing Regulations B. Internal Audit Function Implementation
Through the Compliance Function, the Director Pursuant to OJK Regulation No.1/POJK.03/2019
of Compliance, Legal, and Corporate Secretary dated 29 January 2019 on Implementation of Internal
oversees the Bank’s compliance by monitoring and Audit Function for Commercial Bank, the Bank has
controlling business activities, ensuring adherence implemented internal audit function that aims to
to prevailing regulations, provisions, and legislation. support the Bank’s management in carrying out their
obligations by providing independent, objective
This is demonstrated through various measures assurance to evaluate the adequacy, quality and
as follows: effectiveness of governance, risk management, and
a. Supporting the creation of a compliance culture internal controls. In the Bank’s risk management
in all Bank business activities at all levels of the framework, Internal Audit serves as the third line
organisation through the establishment of: and works closely with the first line (Business and
• Compliance Organisational Structure; Support units) and the second line (Compliance and
• Compliance Charter; Risk Management functions).
• Compliance Guidance;
• Compliance Standard Operational Procedures; Internal Audit has defined its vision and mission in
b. Identifying, measuring and monitoring Compliance Internal Audit Charter that also explained Internal
Risk and implementing control processes through: Audit scope of activity, purpose, ethics, authority
• Compliance Review Procedure; and and accountability. To support its independent and
• Supervision of sanctions imposed by regulators. objective role, Internal Audit has full and unrestricted
c. Establishing the Compliance Review and Testing access to review all functions, records, information,
Division to manage compliance risk through the physical properties, personnel, and to work freely
Compliance Review Programme, so that Bank without hindrances, and can directly communicate
can ensure conformity and adequacy of policy, with the Directors, the Board of Commissioners, and
guidelines, systems and procedures of the Bank the Audit Committee. In performing its operational
with prevailing legislation through: activities, Internal Audit is guided by Internal Audit
• Reports of Compliance Review Results; and Policy, Procedures, and Methodology.
• Regulatory Risk Assessment Reports.
d. Providing opinions on Compliance. Internal Audit Function Structure
e. Monitoring and reporting on follow-up actions Internal Audit organisation structure is led by the
to Regulator’s Audit Inspection Results. Head of Internal Audit who oversees four divisions,
f. Disseminating regulatory provisions and provide namely Wholesale Banking, Consumer Banking, Global
information on compliance related matters, either Markets and Channels Audit; Corporate Support
through face-to-face socialisation activities or Functions Audit; Technology Audit and Innovation;
through Compliance News, email distribution, and Professional Practices Audit. the Head of Internal
and providing information on matters related Audit reports directly to the President Director and
to regulatory compliance. functionally to Board of Commissioners through Audit
g. Evaluating the Marketing Material and Checklist. Committee.
h. Monitoring the follow-up of Risk Based Bank
Rating-Good Corporate Governance (RBBR-GCG) Head of Internal Audit
improvement by RBBR-GCG Working Group. Imbang Perdana Satryawan, 47 years old, an
i. Acting as liaison officer for compliance related Indonesian citizen. He was appointed as Head of
issues between the Bank and regulators or Internal Audit since January 2022 pursuant to the
internal Bank units. appointment letter No. 22/SKDIR/0007 dated 27
January 2022. He has more than 21 years of experience
in financial industry. Prior to joining UOB Indonesia, he
had worked in PT Bank BTPN as Deputy of Internal Audit
Head and in PT Bank Sumitomo Mitsui Indonesia as
Head of Internal Audit. He holds a Master of Business
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 201
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Administration from Institut Teknologi Bandung, a Training of Internal Audit
Bachelor’s Degree in Accounting from Universitas In 2025, IA has initiated various programmes to develop
Padjadjaran. He holds relevant qualifications and auditor professional competency in relevant areas. The
certifications such as Certified Internal Auditor (CIA), staff development programmes including trainings and
Chartered Accountant (CA), Sustainability and Climate seminars for the following topics:
Risk (SCR), Certified Financial Crime Specialists (CFCS),
and Risk Management Certification. 1. Technology and Data Analytics:
• Cybersecurity and Information Technology
Duties and Responsibilities of Internal Audit Function Governance
Internal Audit is responsible for performing risk-based • SAS Data Analytics
audits covering all aspects in the first line and the second • Digital Forensics
line including but not limited to structure, policy, framework, • Artificial Intelligence and Generative AI
processes, system, products, and documentation, to provide • Phyton programming and Technical Skills
independent assurance for the President Director, the 2. Business and Operational:
Board of Commissioners, and the Audit Committee on the • Sustainability and Climate Change
effectiveness of governance oversight, risk management, • Islamic and Sustainable Finance
and internal controls implementation in the Bank. • Financial Crime, AML/CFT, and Fraud Prevention
• Customer Protection and Data Privacy
Internal Audit had applied a Risk-Based Approach in • Credit Risk and Banking Operations
projecting annual Internal Audit plan and determining • Capital Markets, Macroeconomics and Policy
audit scope to prioritise areas with major concerns. On a • Commodities and Energy Markets
periodic basis, the Head of Internal Audit meets with the • Blockchain and Digital Assets
Audit Committee, and discusses significant audit issues, 3. Audit and Risk Management:
audit project progress, audit issue status, and other • Governance, Risk, and Compliance
significant matters. In order to maintain its work quality • Risk Management Certification Training
to adhere with the audit methodology and international 4. Soft skill:
standards for the professional practice of internal auditing, • Leadership, Management, and Strategic Thinking
a quality assessment is conducted by Internal Audit Quality • Work Life Balance
Assurance Function and independent quality assurance • Emotional Intelligence
review by an external party once every 3 (three) years. • Communication and Negotiation
5. Mandatory e-learning related to Compliance and
Internal Audit Function Professional Qualification and Sustainability
Competency
As of December 2025, Internal Audit Team had 40 Internal Audit Charter
auditors with various educational background. The staff In reference to OJK Regulation No. 1/POJK.03/2019 on the
members hold Bachelor’s degrees and Master’s Degree Implementation of Internal Audit Function in Commercial
mostly majoring in Economic, Management, Accounting, Banks and IPPF (International Professional Practices
Information Technology, and etc. Framework) Standard, Bank has established Internal Audit
Charter No.25/SKDIR/0031, which contains the objectives
The majority of the Internal Audit staff also hold internal of internal audit, the mandate of internal audit covering
audit professional qualification and certification, including: the scope of internal audit, organisational structure and
1. International Certification such as Certified Internal position, roles and responsibilities, authorities, code of
Auditor (CIA), Certified Information Systems Auditor ethics and professionalism. The Internal Audit Charter
(CISA), Qualified Internal Auditor (QIA), Chartered also regulates auditor requirements, the responsibilities
Accountant (CA), Certified Financial Crime Specialists and accountability of head of internal audit, governs the
(CFCS), Certified in Cybersecurity (CC), ISO 27001, and criteria for use and coordination with external experts,
Sustainability and Climate Risk (SCR). internal audit restrictions and the Quality Assurance and
2. Local Certification such as Bank’s Internal Auditor Improvement Program. The Internal Audit Charter was
Certification from LSPP and Risk Management last updated on 24 April 2025, and approved by the
Certification. President Director and Board of Commissioners, taking
into consideration the recommendations of the Audit
Committee.
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Disclosure of Internal Audit Practice in 2025 December 31, 2024, against internal audit professional
In 2025, Internal Audit has delivered its assigned roles standards including the International Professional
and initiatives as follows: Practices Framework (IPPF) with the result “Generally
a. Internal Audit has maintained its independence, Conforms”, meaning that overall UOB Indonesia’s
objectivity, and professional due care during the course SKAI activities are in accordance with the definition of
of audit plan implementation. Internal Auditing, Code of Ethics, and Standards from
b. Internal Audit has effectively completed 30 audit projects The Institute of Internal Auditors (IIA).
under its annual strategic plan, covering Wholesale g. Professional Practices Audit function conducted
Banking, Consumer Banking, Global Markets (treasury), Quality Assurance on several sampled Internal Audit
Channels (Branches), Operations (Operational activity), projects, to ensure that audit processes are conducted
Information Technology, Corporate support functions according to the established audit policy, procedure,
units. Internal Audit has also piloted the behaviourally- and methodology. It also ensures the working papers
informed (BI) audit approach in selected audits. The BI are documented properly and supported with sufficient
audit methodology incorporates culture concepts to supporting evidence.
assess behaviours and culture in audits. Internal Audit h. Internal Audit implemented the Competency Framework
also conducted evaluation on 6 (six) whistleblowing for Internal Audit staff to identify skill gaps within
cases reported through the whistleblowing hotline. audit team and will continue to focus on training
c. Internal Audit continues to implement digital programme in areas of IT and Digitalisation skill, Data
transformation plan through refined scripts and Analytics, Audit techniques skill, leadership skill, and
advanced Data Analytics (DA) to automate some audit other relevant soft skill.
process and build risk dashboards. Use of DA automates i. Internal Audit has initiated Professional Bankers
the identification of control deficiencies for wider Programme aimed to help new graduates build a
samples with greater speed, hence assisting Internal board spectrum of auditing skills through rotations
Audit to implement Continuous Auditing and perform in different audit divisions and to help IA identify and
regular Audit in more effective manner. Therefore, DA nurture talent within the function.
increases Internal Audit’s ability to provide valuable
insight to Country management and key stakeholders C. The Implementation of External Audit Function
to assist in its risk management implementation. With the approval of shareholders at the AGM and
d. Internal Audit has established a monitoring process recommendation from the Audit Committee through
for audit issue resolution using the Bank’s Governance, the Board of Commissioners, the Bank had appointed
Risk, and Compliance (GRC) system. All Internal Audit a Public Accountant Firm registered with the OJK,
findings have been conveyed to relevant management namely Purwanto, Susanti & Surja, which has “BIG 4”
and rectification actions have been completed timely qualifications and experience in conducting audits
and highlighted to the Board of Directors and the Audit of several major banks in Indonesia. In addition, the
Committee through audit reports and regular meetings. legality of its appointment and agreement has complied
In 2025, Internal Audit attended monthly Board of with the applicable regulation.
Directors meetings and highlighted significant audit
issues as well as the progress of corrective actions Public Accountant Firm Purwanto, Susanti & Surja
every quarter. In addition, Internal Audit held 6 (six) has met specified targets and performed the audit
meetings with the Audit Committee in 2025 to discuss independently, and has also met the public accountant
on the implementation of the internal audit function, professional standards and audit scope as specified in
including resources, audit processes and results, as prevailing regulations and as stated in the Engagement
well as Regulatory issues. Letter between the Public Accountant Firm and the
e. Internal Audit reviewed and updated the Internal Audit Bank.
procedures periodically to improve the efficiency and
audit process. Public Accountant Firm Purwanto, Susanti & Surja,
f. In 2025, a review of the internal audit function was according to OJK Regulation No.9 Year 2023 on
conducted by Kantor Akuntan Publik (KAP) Rintis, Use of Public Accountant and Public Accountant
Jumadi, Rianto, & Rekan (PricewaterhouseCoopers/ Firm in Financial Services Activities, has engaged in
PwC) as an independent external party at the initiative communication with OJK to request information on the
of the UOB Singapore Internal Audit Group. This review condition of the Bank, as well as provide information
was conducted for the period of January 1, 2024 – on the audit process from beginning to end.
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The Implementation of Risk Management Including
Internal Control System
For further details about the implementation of risk management including the internal control system, please see
pages 227.
With regards to the Statement of the Board of Directors and/or Board of Commisionners regarding Adequacy of
Internal Control System, please refer to the section on the internal Control System on page 227 and the Statement
of the Board of Directors and/or Board of Commisionners regarding Adequacy of Risk Management System please
refer to section Risk Management System Implementation on page 245.
Lending To Related Party and Large Exposure
The Bank has policies on and procedures for Legal Lending Limits and lending to related parties and large exposures
as part of its prudential principles.
The following are loans to related parties and large exposures as of 31 December 2025:
(in IDR million)
No. Lending Total
Debtor Nominal
1 Individual
(1) Related Party 149 2,618,493
(2) 20 (twenty) Borrowers other than Related Party 20 57,906,036
2 Core Debtors
a) Individual - -
b) Group *) 14 48,453,426
*) after implementing Credit Risk Mitigation Techniques
1. Individual Outstanding:
All Fund Provisions to Related Parties (whether taken into account or excluded in LLL calculations). Provision of funds
to 20 Group (twenty) Borrowers other than Related Parties who obtain the largest amount of Provision of Funds
without taking into account the percentage of the amount of Provision of Funds to Core Capital (tier 1) of the Bank.
2. Large Exposure:
Provision of Funds of 10 percent (ten) or more of the Bank’s Core Capital (tier 1) to other than Related Parties, before
and after implementing Credit Risk Mitigation Techniques.
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Reporting Integrity and Information Technology Systems
PT Bank UOB Indonesia (UOB Indonesia) is committed to maintaining the integrity of Financial Reporting in accordance
with the provisions of the Financial Services Authority Regulation (POJK) No.15 of 2024 dated October 2, 2024,
concerning the integrity of bank financial reporting. To this end, the Board of Directors has:
• Issued Decree No. 25/SKDIR/0002 concerning the Integrity of Financial Reporting of PT Bank UOB Indonesia.
• Established the Internal Control over Financial Reporting (ICoFR) Working Group of PT Bank UOB Indonesia through
Board of Directors Decree No. 25/SKDIR/0029 concerning the Internal Control over Financial Reporting (ICoFR)
Working Group of PT Bank UOB Indonesia.
• In an effort to implement the ICoFR, the Bank conducted a review of internal controls over processes that have a
material impact on financial reporting.
The Board of Directors has been actively involved in the implementation of internal controls in UOB Bank's financial
reporting, such as focusing on comprehensive control coverage, high standards for the completeness and reliability
of internal controls in the financial reporting process, thorough documentation, timely remediation, and continuous
improvements.
Furthermore, the Board of Directors has reviewed and assessed that the internal control over the financial reporting
process has been implemented effectively, appropriately, and in accordance with the criteria set forth in the Financial
Services Authority Circular Letter Number 35/SEOJK.03/2017 concerning the Guidelines for the Standard System of
Internal Control for Commercial Banks and the Financial Services Authority Regulations regarding the Recording of
Financial Transactions.
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Bank’s Strategic Plan
To enhance GCG and comply with regulatory provisions, 7. Tapping into Indonesia megratrend ecosystem of
the Bank developed a Business Plan outlining its business Nickel, Palm Oil and Aluminum
activities over the short, medium, and long term. This plan 8. Extract synergy post acquisition to accelerate Retail
ensures that the Bank’s policies and strategic objectives Banking business towards positive profitability with
are well-directed, prudent, and aligned with sound banking focus on value proposition, improving CASA and
principles. strengthen unsecured loan portfolio
9. Develop foundational capabilities to provide excellent
The Business Plan took into consideration global and customer experience for different customer segments:
domestic economic development as well as the Bank’s Mass Market, Wealth Banking, and Privilege Banking.
vision and values. The Bank further articulated its strategic 10. Develop products and services suites around key focus
plan into long, medium, and short-term plans with the demographic of Upwardly Mobile, Young Demographic.
overall aspiration to achieve sustainable growth. 11. Strengthen risk management oversight, process
discipline and procedural clarity including the evolving
The Bank has defined its long-term focus strategy, as industry landscape risk such as Anti-Financial Crime
follows: and Emerging Risk
12. Strengthen the Bank’s balance sheet and capital
1. Personalisation management through various corporate actions.
Solutions that are personalised to every retail segment, 13. Controlled cost management and improved bank’s
an app that is built around our customers and advisory efficiency
centered on all that matters. 14. Remained on the course towards ESG values through
2. Connectivity promotion of sustainable financing and other corporate
Comprehensive network for doing business with, and practices.
within, ASEAN. Turn to the One Bank for ASEAN, and 15. Explored various potential opportunities for commercial
access growth opportunities in the region, and beyond. partnerships for synergy.
3. Sustainability 16. Developed talent with mindset of customer centric
Building a sustainable future and economic value for all organization and future oriented capabilities for
the Bank's stakeholders in a pragmatic and progressive sustainable growth
approach aligned with market and competitive realities. 17. Developed future-ready talents through cross-learning
and knowledge transfer, leveraging UOB’s regional
The Bank’s Long-Term Plan will be focusing on development footprint.
and refinement of its key competitive advantages in the 18. Revitalised brand positioning in the national
region, as follows: and Regional levels, followed by comprehensive
improvement in customer value propositions across
1. Continuous development of Key Cash, Trade Finance, the Bank.
and Treasuries Capabilities to improve the quality of 19. Drove integration of sustainability practice into bank’s
revenue by delivering institutional customers’ needs. business operation through transformation. We aim
2. Foster Trade and Connectivity through catchment of to operationalize our commitment to support net-zero
more FDIs to invest into Indonesia through UOB FDI future:
Advisory, especially to the sectors that align with • Growth in sustainability business, both in financing
Wholesale Banking appetite. and investing
3. Develop deeper understanding of the intricacies of • Maintain carbon neutrality strategy while continue
the financial supply chain within each unique industry to improve emission intensity while we are growing
ecosystem to provide the best solutions and services our business
for customers. • Building organizations capability (culture, skill-set,
4. Grow sustainable asset base by maintaining good and infrastructure) to operate as sustainable bank.
quality asset through deeper penetration on selected 20. Drove one bank collaboration culture across business
industries unit and functions.
5. Develop a variety of solutions in the Treasury space
to answer increasing needs from the retail customers.
6. Continuous development for Centre of Excellence for
Indonesian Rupiah.
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Share Ownership and Financial and Family Relationships of
Members of the Board of Commissioners and Board of Directors
with fellow Members of the Board of Commissioners, Board of
Directors and/or the Controlling Shareholders of the Bank
A. Shares Ownership of Board of Commissioners and Board of Directors
No. Name Position in PT Bank UOB Company Name Ownership
Indonesia (domestic & overseas) Percentage per
31 December 2025 (%)
Board of Commissioners
1 Wee Ee President Commissioner C Y Wee & Company Pte Ltd 33.75
Cheong E.C. Wee Pte Ltd 98.00
Kheng Leong Company Pte Ltd 23.67
Phoebus Singapore Holdings Pte
27.67
Ltd
Portfolio Nominees Ltd 26.01
Supreme Island Corporation 26.00
UIP Holdings Ltd 10.00
Wee Investments (Pte) Ltd 26.22
2 Chin Voon Fat Deputy President
NIL
Commissioner
3 Chan Kok Commissioner
NIL
Seong
4 Wayan Alit Independent Commissioner NIL
Antara
5 VJH Independent Commissioner
Boentaran NIL
Lesmana
6 Johanes Independent Commissioner PT Tiga Permata Logistik 40.00
Susilo PT Tiga Permata Ekspres 30.00
PT Jujur Memang Penting 40.00
PT Jayatama Prima Distribusi 40.00
Board of Directors
1 Hendra President Director NIL
Gunawan
2 Teh Han Yi Finance and Corporate NIL
Services Director
3 Paul Rafiuly Technology and Operations NIL
Director
4 Harapman Wholesale Banking Director NIL
Kasan
5 Sonny Samuel Global Markets Director NIL
6 Ardhi Wibowo Compliance, Legal, and NIL
Corporate Secretary Director
7 Henry Risk Management Director NIL
Santoso
8 Cristina Teh Tan Consumer Banking Director NIL
9 W. Kartyono Transaction Banking Director NIL
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B. Financial and Family Relationships of Members of the Board of Commissioners and Board of Directors with Fellow
Members of the Board of Commissioners, Board of Directors and/or the Controlling Shareholders of the Bank
Family Relation With Financial Relation With
Board of
Commissioners and Controlling Controlling Remarks
BoD BoC BoD BoC
Board of Directors Shareholders Shareholders
Yes No Yes No Yes No Yes No Yes No Yes No
Wee Ee Cheong - - - - √ - - - - - √ - Deputy Chairman
and CEO United
Overseas Bank
Limited, Singapura
Chin Voon Fat - - - - - - - - - - √ - Head of Group
W h o l e s a l e
Banking and
Markets at United
Overseas Bank
Limited, Singapura
Chan Kok Seong - - - - - - - - - - √ - Group Chief Risk
Officer at United
Overseas Bank
Limited, Singapura
Wayan Alit - - - - - - - - - - - - None
Antara
VJH Boentaran - - - - - - - - - - - - None
Lesmana
Johanes Susilo - - - - - - - - - - - - None
Hendra Gunawan - - - - - - - - - - - - None
Teh Han Yi - - - - - - - - - - - - None
Paul Rafiuly - - - - - - - - - - - - None
Harapman Kasan - - - - - - - - - - - - None
Sonny Samuel - - - - - - - - - - - - None
Ardhi Wibowo - - - - - - - - - - - - None
Henry Santoso - - - - - - - - - - - - None
Cristina Teh Tan - - - - - - - - - - - - None
W. Kartyono - - - - - - - - - - - - None
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Disclosure of Remuneration Policy
Remuneration Policy Remuneration Adjustment Associated with
The Bank’s Remuneration Policies and Structure Performance and Risk
(Remuneration Policy) were reviewed and approved by the The Bank’s variable pay deferral applies to senior employees
Board of Commissioners, as stated in the Board of Directors’ and Material Risk Takers (MRTs). MRTs are presently
Decree No. 25/SKDIR/0135 dated 18 December 2025. The comprised of employees with significant organisational
Remuneration Policy was devised by considering market responsibilities that have a material impact on the Bank’s
competitiveness, supporting long-term sustainability and performance and risk profile, and employees with high-
increasing productivity. The design has embedded the risk mandates in the form of risk-weighted assets, trading
Bank’s effort in cultivation of an appropriate risk culture limits and trading sales budgets and employees who
and providing flexibility to respond to dynamic business receive certain threshold of Variable Remuneration. In
needs. 2025 Financial Year, 24 staff falling under category MRT,
comprising Board of Directors of the Bank and some key
Scope of Remuneration Policy positions that meet MRT criteria.
The Remuneration Policy has taken effect and has been
implemented in every business unit and region in Indonesia. The objectives of the deferral policy are to:
• Align compensation payment schedules with the time
Determining the Variable Pay Pool horizon of risks;
The variable pay pool takes into account productivity • Align the interests of employees with the long-term
and Country’s performance which are based on financial interests of shareholders and the Bank;
and non-financial metrics as well as key risks that could • Retain employees of the Bank whose contributions are
have material impact to the business activities, which are essential to the long-term growth and profitability of
aligned to OJK Regulation relating to the implementation the Bank; and
of risk management for commercial banks. There are eight • Deliver compensation in a manner that drives the long-
key risks – i.e., credit, market, liquidity, operational, legal, term performance of the Bank.
reputational, strategic and compliance risk.
Employees in control functions, currently comprising
Risk Management, Audit, Credit and Compliance, are
compensated independently from the performance of
any business lines or business units that they oversee or
audit. This is to avoid any potential conflict of interest.
Performance Measurement Associated with
Remuneration
Business unit heads reward employees for their individual
performance. Employees are assessed based on employee’s
performance objectives, competency behaviors and
behaviors with respect to the UOB values. This balances
the quantitative achievement of key performance indicators
with the behaviors that employees are expected to uphold
in achieving their objectives. In general, employees who
have exceeded performance expectations would be
awarded relatively higher Total Compensation. Conversely,
employees who do not meet the performance expectations
for the year may not receive variable pay. The overall
performance rating and Total Compensation awards are
also reviewed by HR Committee Panel.
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Up to 40 per cent of variable pay is subject to deferral,
with the proportion of deferral increasing with the amount
of variable pay received. Deferral awards will vest over
3 (three) years.
Vesting of deferred compensation is subject to malus
and clawback. Malus of unvested compensation and
clawback of paid compensation will be triggered by
conduct constituting, causing or contributing to, inter alia:
• Material violation of risk limits;
• Financial losses or adverse change in risk profile;
• Material restatement of financial results; or
• Misconduct, malfeasance or fraud.
Employees must refrain from using personal hedging
strategies or compensation-and-liability-related insurance
to protect against, and/or to compensate for:
• Any adjustments, reduction or loss in variable pay.
• The forfeiture of unvested and/or deferred variable
pays awards.
• Potential clawback of vested awards.
External Consultant
To ensure market competitiveness, the Bank participates
in compensation and benefit market survey facilitated by
an independent external consulting firm.
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Remuneration Package/Policy and Other Benefits for Board of
Commissioners and Board of Directors
A. Type of Remuneration and Other Benefits for Board of Commissioners and Board of Directors
(in IDR million)
Total Received in 1 (one) Year
Type of Remuneration and Other Benefits BoC BoD
Person Total Person Total
Remuneration (salary, bonus, routine allowance, tantiem, and
6 7,145 9 42,245
other facilities in the form of cash)
Other benefits in kind (including housing, transportation, and
- - - -
health insurance) which:
a. Can be owned - - - -
b. Cannot be owned - - 9 2,074
B. Description of Remuneration Package for Receiver Group
(in IDR million)
Total Remuneration Per Person In 1 (One) Year* BoC BoD
Above IDR2 Billion 1 9
Above IDR1 Billion up to IDR2 Billion 2 -
Above IDR500 million up to IDR1 Billion - -
Under IDR500 million 3 -
*) Received in Cash
C. Variable Remuneration
Aligned with the Remuneration Policy and Structure established, variable remuneration for the Board of Commissioners
and Board of Directors includes bonus in cash. Number of Directors, Commissioners and employees who received
variable remuneration in 1 (one) year and the total amount can be seen in the following table.
(in IDR million)
Total Received in 1 (one) Year
Variable Remuneration BoC BoD Employee
Person Total Person Total Person Total
Total 3 1,800 9 45,495 3,225 229,667
D. Position and Number of Material Risk Takers
No. Position Number of Person
1 Board of Commissioners -
2 Board of Directors 9
3 Employees 15
E. Share Options
During 2025, PT Bank UOB Indonesia did not grant Share Options to Commissioners, Board of Directors or Employees.
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F. Highest and Lowest Salary Ratio
Ratio
Description
2024 2025
Ratio of the highest and lowest salary of the employees 1 : 133 1 : 119
Ratio of the highest and lowest salary of the Board of Directors 1 : 1.53 1 : 1.71
Ratio of the highest and lowest salary of the Board of Commissioners 1:1 1:1
Ratio of the highest salary of the Board of Directors and highest salary of the employee 1 : 1.38 1 : 1.38
G. Number of Recipient and Total Amount of Unconditional Variable Remuneration Provided by the Bank to
Candidates of the Board of Directors, Candidates of the Board of Commissioners and/or Employee Candidates
for the first 1 (one) Year of Work
(in IDR million)
Total Received in 1 (one) Year
Unconditional Variable Remuneration BoC BoD Employee
Person Total Person Total Person Total
Total - - - - - -
H. Service Terminationed and Total Amount of Severance Paid
Total Severance Paid per Person in 1 (one) Year Number of Employee
Above IDR1 billion 3
Between IDR500 million until IDR1 billion 2
IDR500 million below 44
Nil -
I. Total Amount of Deferred Variable Remuneration which Consist of Cash
(in IDR million)
Total Received in 1 (one) Year
Unconditional Variable Remuneration BoC BoD Employee
Person Total Person Total Person Total
Total - - 9 18,198 15 8,738
J. Number of Recipient and Total Variable Remuneration with Deferred Payment for 1 (one) Year
(in IDR million)
Total Received in 1 (one) Year
Deferred Variable Remuneration BoC BoD Employee
Person Total Person Total Person Total
Total - - 7 18,290 12 9,611
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K. Detail Amount of Remuneration Provided in 1 (one) Year
(in IDR million)
Fixed Remuneration*)
Cash 85,854
Shares/Shares-based Instruments Issued by the Bank -
Variable Remuneration*)
Not Deferred Deferred
Cash 40,978 26,936
Shares/Shares-based Instruments Issued by the Bank - -
*) Only for MRT in IDR million
L. Quantitative Information
Type of Variable Remuneration*) Remaining Total Deductions during Reporting Period
Deferred Amount Due to Explicit Due to Implicit Total
Adjustment (A) Adjustment (B) (A)+(B)
Cash 83,681 - - -
Shares/Shares-based Instruments - - - -
Issued by the Bank
*) Only for MRT in IDR million
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Anti-Fraud, Anti Bribery and Anti Corruption
UOB Indonesia upholds high standards of integrity by All Bank Employees are required to sign the Employee
implementing a zero-tolerance policy against all forms of Code of Ethics, Integrity Pact, Anti-Fraud Declaration,
fraud, bribery, and corruption, as well as all other illegal as well as this Collective Labor Agreement (CLA) as a
or unethical transactions. reaffirmation of their commitment not to engage in
fraud, bribery, or corruption.
The management and control of risks related to fraud,
bribery, and corruption are carried out proactively through B. Anti-Fraud, Bribery and Corruption Risk Awareness
a Three Lines Model framework, which provides a structure
for defining roles, responsibilities, and activities across As part of ongoing efforts to instill awareness of
various lines at UOB to identify, assess, and mitigate anti-fraud, bribery, and corruption throughout the
fraud risks. organization, UOB Indonesia actively implements
various learning and communication programs focused
a. The First Line consists of the Business and Supporting on fraud prevention and detection. These initiatives
Functions that own and manage the risks associated include:
with their daily business activities. • Mandatory training on Anti-Fraud, bribery, and
b. The Second Line is in the Compliance - Anti-Financial corruption materials conducted annually to raise
Crime (AFC) Function, which supports and oversees the awareness of risks. In 2025, the mandatory “Mission
Business and Supporting Functions in the practice of Compliance- Internal Threat” training was attended
effective fraud risk management, providing guidance by all employees, including outsourced personnel;
and monitoring compliance with procedures and • Implementation of anti-fraud training for employees
policies. through online and face-to-face sessions across
c. The Third Line is the Internal Audit Unit (SKAI), which UOB Indonesia’s branch network;
conducts independent reviews to assess the reliability, • Regular dissemination of educational materials to
adequacy, and effectiveness of the Bank’s systems all employees via Email Blast;
over internal controls, risk management processes, • Inclusion of a clause on compliance with anti-
and governance. corruption laws in collaboration contracts with
external parties.
All Employees and Business Partners in the Bank are
expected to adhere to this commitment and consistently C. Reporting Channel for Alleged Fraud, Bribery,
maintain a high level of integrity. Corruption
The Whistleblowing Reporting Channel is provided
A. Implementation of Anti-Fraud, Anti Bribery and by UOB as a means to submit complaints regarding
Corruption Strategies suspicions or allegations of fraudulent activities, bribery,
corruption, or other violations committed by either
The Anti-Fraud Policy regulates the Bank’s anti-fraud internal or external parties. Reports received will be
strategy, which includes Prevention, Detection, Response kept confidential and investigated independently.
or Investigation, Resolution, Optimization, as well as
Reporting, and serves as a guideline for the Bank in
managing Fraud risk.
The implementation of strategies to prevent corruption,
kickbacks, fraud, bribery, and/or gratuities within the
Bank is also governed by the Bank Employees’ Code of
Conduct and Code of Ethics. In addition to these two
policies, prohibitions against fraud, anti-bribery, and
corruption, as well as sanctions for violations, are also
stipulated in the Collective Labor Agreement (CLA).
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Number of Internal Fraud Cases and
Bank’s Efforts to Settle the Cases
The number of internal fraud cases in 2025 with financial impact higher than IDR100,000,000 (one hundred million
Rupiah) is shown in the table below.
Total Cases Conducted By
Board of Directors’ Non Permanent
Member & Board of Permanent Employee Employee and
Internal Fraud within 1 (one) Year
Commisioners’ Member Outsourcing Staff
Previous Current Previous Current Previous Current
year (2024) year (2025) year (2024) year (2025) year (2024) year (2025)
Total number of frauds 0 0 1 2 0 0
Has been settled 0 0 1 2 0 0
In settlement process in internal
0 0 0 0 0 0
Bank
Settlement has not yet been
0 0 0 0 0 0
attempted
Has been followed up through legal
0 0 1 2 0 0
process
Number of Legal Cases and Bank’s Effort to Settle the Cases
The legal cases involving the Bank as at 31 December 2025 are detailed in the table below:
Number of cases
Civil Law
Legal Cases Criminal
Bank UOB Indonesia Bank UOB Indonesia
Law
as plaintiff as defendant
Settled (final and binding) 0 31 2
In settlement process 3 78 10
Total 3 109 12
Legal Cases Faced by the Board of Commissioners
and Board of Directors
During 2025 there were no important cases faced by the Bank involving members of the Board of Commissioners and
Board of Directors.
In addition, there were no legal cases with material impact to the Bank during 2025.
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Administrative Penalties
In 2025, there were no significant administrative penalties. Most of the penalties imposed were caused by administrative
errors. The Bank has followed up on improvement actions in reporting, as well as the risk mitigation such as by
conducting training and improving systems and controls.
Transactions Involving Conflict of Interest
During the year 2025, there were no conflict of interest transactions that could potentially harm or reduce the Bank’s
profits.
Conflict of Interest Policy
With reference to OJK Circular Letter 14/2025, the Bank has established and implemented a Conflict of Interest Policy
to ensure that all decisions are made objectively and in the best interests of the Bank. Members of the Board of
Commissioners, Board of Directors, committees, Executives, and employees are required to avoid any actual or potential
conflicts of interest in the performance of their duties. The policy provides clear guidance on the identification, disclosure,
mitigation, and management of conflicts of interest, including procedures for decision-making and documentation.
Any conflict of interest must be disclosed and recorded in the relevant meeting minutes or decision documents, and
individuals with a conflict of interest are required to abstain from influencing or participating in the related decision.
The Bank also ensures that transactions with related parties or parties with special relationships are conducted on
an arm’s length basis and are no more favourable than transactions with third parties under similar conditions, in
accordance with applicable regulations.
Transactions With Related Parties
With reference to OJK Circular Letter 14/2025, the Bank regulates and manages transactions with related parties
to ensure that such transactions are conducted prudently, transparently, and in the best interests of PT Bank UOB
Indonesia. Transactions with related parties include, but are not limited to, credit or financing exposures, services,
asset transactions, leases, derivatives, guarantees, funding arrangements, and joint venture activities.
The Bank has established policies and procedures governing transactions with related parties, covering clear definitions,
scope of transactions, identification and monitoring of exposures, and the application of the arm’s length principle.
All transactions are carried out on terms no more favourable than those offered to non-related parties under similar
conditions. The Board of Directors and the Board of Commissioners monitor related party transactions on a regular
basis, while potential conflicts of interest are identified, disclosed, and managed appropriately. The Bank also applies
exposure limits and independent review and reporting mechanisms in accordance with applicable regulations.
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Bank’s Shares and Bond Buybacks
In 2025, the Bank did not perform any share or bond buyback.
Donation for Social and Political Activities
Bank did not provide funds for political activities. In line with its vision and mission, the Bank consistently provides
optimal contributions to social activities in implementing corporate social responsibility.
In 2025 the Bank allocated donations funds of Rp27.5 billion for Social Responsibility activities. The Bank’s CSR
initiatives are anchored on three key pillars:
1. Education
2. Children
3. Art
The Bank’s CSR information can be accessed in the Sustainability Report on page 308.
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Code of Conduct
A. Code of Conduct Employees may participate in political activities
The Code of Conduct is the basis of the Bank’s if they have obtained prior approval from their
corporate governance framework which reflects the respective Country Function Head and Human
Bank’s commitment to act fairly, properly and abide Resources function.
by the law. Management and employees, without
exception, are committed to continue and enhance 3. Responsibilities to Corporate Franchise
the implementation of corporate governance practices Employees are prohibited from influencing other
that promote moral and ethical principles appropriate employees to terminate their employment with the
to the Bank’s Code of Conduct. Bank or from soliciting customers or business away
from the Bank (non-solicitation).
B. Coverage of Code of Conduct Implementation
All parties including the Board of Commissioners, The Bank prohibits insider trading, avoids involvement
Board of Directors, employees both working on a in transactions that contain conflict of interest and
full-time and part-time basis, temporary employees prohibits employee from enganging any activities
such as trainees and interns and, where relevant, outside the Bank which that may directly or indirectly
third-party independent contractors, agents, agency interfere with the performance of the employee
staff, consultants, vendors and suppliers of goods and and/or the Bank.
services must understand, comply with and implement
the Code of Conduct. In addition, The Bank’s provisions prohibit any
violations of the prevailing compettition law,
C. Main Points of the Code of Conduct including monopolistic practices and unfair business
The Bank periodically reviews the Code of Conduct and with all prevailing laws and regulations.
disseminates to all employees and management for
compliance. The Bank’s Code of Conduct is outlined 4. Responsibilities to Company Assets
in components as follow: Employees are obliged to cooperate with authorised
internal and external investigators, to safeguard the
1. Responsibilities at the Workplace interests of the Bank in terms of intellectual property
The Bank is commited to providing a conducive, rights and the use of information technology assets,
healthy, safe and discrimination-free working accurate records, to ensure proper records retention
environment. The Bank also conducts regular training and appropriate handling and disposal of records.
for all employees and assesses the effectiveness of
training activities regularly. Additionally, the Bank Every employee shall protect the privacy of customers
manages employees’ personal data according to as well as the confidentiality of customers’ data.
the stipulated Law and guided by UOB Privacy
Notice (Employee).
2. Responsibilities to the Customers and Other
External Parties
The Code of Conduct requires employee to act
professionally, independently, and objectively, to
treat customers fairly, prohibits employees from
accepting any gift, entertainment or any other
benefits that may influence, or be perceived to
influence, business judgement or conflicts with
employees’ duty, prohibits employees from accepting
any gift of cash in connection with work, and
requires employees to exercise appropriate business
judgement when selecting third-party business
associates or vendors.
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D. Dissemination of Enforcement and Sanctions of Code As part of its enforcement actions, the Bank monitors
of Conduct the transactions of employees’ accounts, observes
The Bank’s Code of Conduct is socialised from the time employees’ changes of behavior and engages third-
Employees join the Bank, requiring Employees to read, party service provides to conduct candidates’ data
understand, and submit a declaration of compliance and profile screening. The bank also performs checks
with the Bank’s Code of Conduct. As part of the Bank’s through the Financial Information Service System (SLIK)
efforts to ensure that every employee maintains a checks in accordance with applicable regulations.
consistent understanding of and compliance with the
Code of Conduct, the Bank requires all employee to Employees are expected to uphold the Bank’s Code of
complete annual e-learning programme and submit Conduct and apply its principles in their daily actions
a compliance declaration through platform provided and decision-making.
by HR. The Bank also regularly update its Code of
Conduct which is accessible through internal platform
that provided by HR.
Whistleblowing
In line with the high commitment to implement GCG, Whistleblowing reports can be submitted to Head
especially the principle of transparency which is carried of Internal Audit, President Director, or to the
out in full responsibility by Board of Directors of the Bank, Audit Committee Chairman through designated
the management expects all the Bank’s employee and Whistleblowing hotline channels e.g., email and
external parties who cooperate with UOBI to take an telephone.
active role in implementing the Whistleblowing Policy by
reporting any irregularities or wrongdoing or violations B. Protection for Whistleblower and Reported Party
of both internal and external regulations undertaken by • Safety: Employee members (including those who are
any of the Bank’s staff in all the business lines, including asked to assist in the investigations) are assured
the Board of Directors as well as external parties, without that they will be protected from repercussions or
hesitation and fear. victimisation as long as they made the report in good
faith. Employee members who treat a whistleblower
The Bank takes preventive measures to combat practices unfairly will face disciplinary actions. On the other
that are against GCG by acting upon the violations hand, the Bank may take disciplinary actions against
reported through the Whistleblowing system. The system an employee member who makes a frivolous or
is expected to increase the participation of all employees malicious report as a vendetta or for personal gain.
and external parties to report violations. • Confidentiality: While the whistleblower has the right
to have his/her identity kept confidential, the Bank
A. Whistleblowing Procedure encourages him/her to disclose his/her identities
Whistleblowing reports must be made with genuine when raising a concern or providing information.
belief that what is reported is indeed true and the The identity of the whistleblower and the information
whistleblowers must be able to provide sufficient provided by the whistleblower will be kept strictly
information and evidence that can be traced and confidential.
acted upon.
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Exceptional circumstances in which the identity or be expected to reveal his/her identity, the Bank
the information provided by whistleblower could not shall make every reasonable effort to inform the
or would not be treated as strictest confidentiality whistleblower of the disclosure.
include:
a) Where the Bank is under a legal obligation to However, if UOBI is faced with a circumstance not
disclose information provided; covered by the above, and where the identity of the
b) Where the information is already in the public whistleblower has to be revealed, the investigator
domain; will not proceed unless consent is given by the
c) Where the information is given, on a strictly whistleblower.
confidential basis to unit Legal or an appointed
external solicitor or an external auditor to obtain C. Result of Whistleblowing
professional advice; and During 2025, there were 6 (six) whistleblowing cases.
d) Where the information is given to the police for All cases had been followed up. 4 (four) cases have
criminal investigation. been closed, while other 2 (two) cases are in progress
of investigation.
If the Bank is faced with an exceptional circumstance
above and has disclosed the identity of the
whistleblower or any information that could reasonably
Implementation of Prevention of Corruption, Kickbacks, Fraud,
Bribery and/or Gratification
Legal Function, AML/CFT and Sanctions, Anti Bribery and Corruption, Anti-Tax Evasion Division and Anti Financial
Crime Investigation & Intelligence Division, provides an assistance of advisory support to ensure compliance with
anti-corruption requirements. In order to prevent any bribery, corrupt, fraud, kickbacks and/or gratification practices
within the Bank, anti-corruption policies have been incorporated into the Code of Conduct and Code of Ethics to
which all Bank employees must sign together with the Integrity Pact and Anti Fraud Declaration, therefore preventing
their involvement in any of the abovesaid practices and actions. The Bank also carries out in the communication and
trainings via E-Learning Mission Compliance programme and with regards to cooperation with external parties, a
clause on compliance with anti-corruption laws has been incorporated into any cooperation agreement with any
such external parties.
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Internal Communications
The Bank utilises various internal communication channels • PFS News
to educate employees about the banking industry and Information related to promotional activities carried
provide updates on business activities, policies, and out by the Personal Financial Services (PFS) function on
the Bank’s strategic plans. The internal communications privilege banking, savings, time deposits, credit cards,
network includes: housing loans and other internal events held by PFS.
• TSB News
• UOB Intranet Portal Information on activities conducted by Transaction
An online intranet portal containing important Banking (TSB) Function.
information to support Bank’s services and daily • Customer Advocacy (CA) News
operations. Routine publication featuring information associated
• CEO Message to customers’ service quality.
Information about Bank’s strategic plan and • IT News
achievement, also congratulatory messages on religious Information related to policies relating to the information
and cultural activities presented by the President and technology systems within the Bank’s environment.
Director. • Risk Management
• E-Learning Information on risk management policies in the Bank.
Conducted as a refreshment of implementing the • Posters
Bank’s policy information in which all UOB employees Information related to the Bank’s policies, and placed
must participate in. The information provided includes in staff’s offices, both at head office and branches.
policies on Know Your Customer, Anti-Money Laundering, • Screen Saver
IT Security Awareness, Fair Dealing, Insider Trading and The latest information about programmes related to
other policies relatedk to banking operations. the employees’ personal development is provided in the
• Daily News form of a screen saver on the computers of employees.
Sent on a daily basis to all employees which containing • Weekly Recap
news summaries associated to financial institution Summary of activites or information for one week.
and UOB Indonesia coverage in various printed and
online media.
• HR News
Sent to all employees which containing information
on policies related to human resources in the Bank’s
environment.
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Corporate Social Responsibility
UOB Indonesia is commited to helping customers manage their personal and business financial.
Beyond conducting business activities, the Bank is committed to empowering the communities
where we operate through active participation in Corporate Social Responsibility (CSR) initiatives.
Our CSR programme under UOB Heartbeat focuses on arts, children, and education and continues
to impact society. For more than 10 years in Indonesia, we have held various programmes that
includes activities for the community ranging from education to children, such as providing baic
banking knowledge for children, conducting financial literacy sessions for the community, and
appreciation of art through the UOB Painting the Year event, which has been running for more
than 40 years in Asia and more than 10 years in Indonesia. UOB’s contribution to the art stage
encourages artists’ spirit and creative thinking not only in Indonesia but also in Southeast Asia,
along with empowering the next generation of talented Indonesian artists.
Our annual fundraising activity, the UOB Heartbeat Run/Walk, is held virtually with more than
2,500 colleagues participating. Collectively we raised more than IDR250 million in support of 4
Special Needs Schools for deaf students in 4 regions and Rosa Foundation.
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Customer Protection
UOB Indonesia conducts its business in a responsible manner. We provide quality services to our customers and
ensure their financial needs are met.
The Bank has updated Customer Protection policy to support the implementation of Customer Protection within the
Bank by publishing Decree of the Board of Directors' of PT Bank UOB Indonesia No. 24/SKDIR/0064 dated 7 June
2024 concerning the Policy of Customer Protection PT Bank UOB Indonesia to address the updated policies published
by OJK and Bank Indonesia.
Our Customer Service and Contact Center always supports every need relating to customer transactions. To ensure
that the complaints and concerns of customers are well addressed, the Bank has implemented a policy for handling
complaints and settling disputes with customers. Bank procedures in receiving customer complaints in a branch
office or our business units and for the settlement of disputes are carried out in accordance with Indonesian laws
and other regulations in accordance with Circular Letter No. 25/CAD/0005 dated 24 November 2025 regarding
Customer Complaint Resolution Guidelines. Customers who want to give feedback on the services of the Bank can fill
out a form at our branches. In addition, the Bank also provides information to customers about banking mediation
through posters mounted on our branches and website UOB Indonesia (www.uob.co.id). The Bank’s Contact Center
is equipped with an automatic answering machine and call center agent service for 24 hours. The Contact Center
handles customer questions regarding credit cards, savings and loans. We continually improve the quality of service,
therefore the Bank regularly holds special development programme for the agents to increase their knowledge and
ensure the delivery of accurate information to customers.
Table of Customer Complaint of 2025
No. Types of Financial (Resolved)* (In Progress) (Unresolved)* (Number of
Transaction Total Percentage Total Persentase Jumlah Persentase Complaint)
(Financial & Non-Financial) (%) (%) (%)
1 Current Account 11 100 0 0 0 00 11
2 Saving Account 153 99 2 1 0 0 155
3 Time Deposits 5 100 0 0 0 0 5
4 Credit/Working Capital
7 100 0 0 0 0 7
Financing
5 Home/Apartment
Ownership Credit/ 7 88 1 13 0 0 8
Financing
6 ATM/Debit Card 488 99 5 1 0 0 493
7 Credit Card 11,976 89 1,415 11 0 0 13,391
8 Cashplus 1 100 0 0 0 0 1
9 Loan 2 100 0 0 0 0 2
10 Electronic Banking 3,195 97 109 3 0 0 3,304
11 Mutual Fund 2 100 0 0 0 0 2
12 Remittance 1 100 0 0 0 0 1
13 Wealth Management 1 100 0 0 0 0 1
14 Derivative 1 100 0 0 0 0 1
Total 15,850 91 1,532 9 0 0 17,382
*) As of 31 December 2025
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Risk Management
At UOB Indonesia, risk management underpins how the by the Board of Directors and approved by the Board of
Bank conducts its business and executes its strategy. Commissioners. The Bank has established comprehensive
The Bank adopts a risk management approach that is frameworks, policies, methodologies, tools, and processes
designed to preserve financial resilience and protect to identify, measure, monitor, and manage material risks.
stakeholder interests, while maintaining the agility needed Through these arrangements, the Bank remains focused
to pursue value-creating opportunities in a dynamic on the core fundamentals of banking and on delivering
operating environment. Risk management practices are long-term value for all stakeholders.
continuously enhanced to remain aligned with the Bank’s
strategic direction. By embedding risk awareness into its Risk management is the responsibility of every employee
organisational culture, the Bank supports sustainable, within the Bank. Risk awareness and accountability are
reliable, and sound business growth. The Bank remains embedded in Bank’s culture through an established
committed to maintaining strong corporate governance framework that ensures appropriate oversight and
standards, disciplined risk management principles, and accountability for the effective management of risk
robust business practices to deliver sustainable long- throughout the Bank and across risk types. This is executed
term growth. through an organisational control structure according to
”Three Lines Model” as follows:
For UOB Indonesia, cultivating a strong risk culture is a key
enabler of the Bank’s long-term business sustainability. 1. First Line – The Risk Owner. The business and support
Risk culture encompasses the shared norms, attitudes, functions own and have the primary responsibility for
and behaviours that shape risk awareness, risk-taking, implementing and executing effective controls for the
risk management, and the effectiveness of controls in management of risks arising from their business activities.
guiding risk-related decisions. At UOB Indonesia, this This includes establishing adequate managerial
culture is anchored in the Bank’s corporate values. A and supervisory controls to ensure compliance with
well-established risk culture helps ensure that decisions approved risk policies, appetites, limits and controls
and actions remain aligned with stakeholder interests and to highlight control breakdowns, inadequacy of
and are not influenced by short-term gains. processes and unexpected risk events.
2. Second Line – Risk Oversight. The risk and control
The Bank’s risk culture is anchored on 4 (four) key principles: oversight functions (Risk Management and Compliance)
strengthening robust risk governance; maintaining an support Bank’s strategy of balancing growth with
appropriate balance between growth and stability; stability by establishing risk frameworks, policies,
reinforcing accountability for all risk-related decisions appetites and limits within which the business functions
and actions; and fostering risk awareness, engagement, must adhere to comply with in their operations. The risk
and consistent behaviour across the organisation. These and control oversight functions are also responsible
principles are derived from the Bank’s distinctive values, for the independent review and monitoring of the
which guide how the Bank conducts its business and Bank’s risk profile and highlighting any significant
makes decisions. In further strengthening its risk culture, vulnerabilities and risk issues to the respective
the Bank remains committed to financial safety and management committees. The independence of risk
soundness, delivering fair outcomes and appropriate and control oversight functions from business functions
support to customers, and pursuing a sustainable and ensures the necessary checks and balances are in place.
prudent business approach grounded in integrity, ethics,
and discipline. 3. Third Line – Independent Audit. The Bank’s internal
auditors conduct risk-based audits covering all aspects
Risk culture is firmly integrated into the Bank’s risk of the First and Second Lines to provide independent
management strategy to support the continuous assurance to the President Director and Board of
identification, management, and mitigation of risks arising Commissioners through Audit Committee on the
from both external developments and business activities, adequacy and effectiveness of our system of risk
while ensuring efficient use of capital in addressing management and internal controls.
such risks. Risks are managed within limits determined
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As governed in the regulatory provision, UOB Indonesia Risk Management aims to improve the quality of managing
established an independent Risk Management Function, the Bank through two aspects, which are to maintain
which reports to Risk Management Director. capital and optimise returns in accordance with the risk
appetite. Given the wide scale of operation and increase
Risk Management Function, actively reviews the overall of business volume, UOB Indonesia continues to improve
risk appetite and risk limits for each type of risk, develops the quality of risk management in a comprehensive and
Risk Management policies and procedures in accordance integrated manner (Enterprise-wide Risk Management)
with the business strategy of the Bank, and emphasises through process of identification, measurement, monitoring
that the risk management process should also involve and controlling risk exposures across all organisational
all relevant parties in the business lines. Hence, the Bank lines promptly and accurately.
seeks to build a strong Risk Management culture through
the implementation of various risk awareness campaigns
coordinated by Risk Management Function.
Risk Management Chart
Committee
• Risk Monitoring Committee
Tier 2
Board of • Audit Committee
Commissioners • Remuneration & Nomination Committee
• Integrated Corporate Governance Committee
Legend
• Executive Committee First Line
• Credit Committee
• Credit Policy Committee
• Risk Management Committee Second Line
Tier 2 Committee
»» Anti-Financial Crime Committee
»» Business Continuity Management Committee Third Line
Board of Directors »» Operational Risk Management Committee
»» Data and Artificial Intelligence Committee
• Risk Monitoring Committee
• Audit Committee
• Remuneration & Nomination Committee
• Integrated Corporate Governance Committee
Risk Control Functions
Supporting
Business Segments • Risk Management Internal Audit*
Functions
• Compliance
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A. General Risk Management To support the Risk Management implementation,
the Board of Directors determines clear
Implementation qualification criteria for risk management
personnel and ensures sufficiency of competent
UOB Indonesia implements Risk Management
staff through recruitment and various programmes
framework which covered the implementation of
including continuous development and training,
four pillars of Risk Management in accordance with
succession planning and job rotations. These
OJK Regulation No. 18/POJK.03/2016 regarding Risk
ensure that officers and staff understand
Management Implementation for Commercial Banks
and manage risks in accordance with the Risk
which consists of:
Management Framework.
1. Active supervision of the Board of Commissioners
and Directors;
A.2. Adequacy of Policy, Procedure, and Limit
2. Adequacy of policies, procedures, and limits;
UOB Indonesia establishes various Risk
3. Risk Management processes and Risk Management
Management Frameworks, Policies and Procedures
information system; and
to identify measure, monitor and control risks. The
4. Internal control system.
Risk Management Function continues to develop
and update these frameworks, policies, and
The brief explanations are as follows:
procedures to align with the changes in UOB
Indonesia’s business activities and any regulatory
A.1. Active Supervision by Board of Commissioners
requirements. The Bank also establishes Code of
and Directors
Conduct to convey to employees the expected
Board of Commissioners and Board of Directors
standards of professional and ethical behaviour,
are responsible to ensure the adequacy of Risk
and the implications of poor conduct.
Management implementation aligned with the
characteristics, complexity, and risk profile of the
UOB Indonesia reviews the risk appetite regularly
Bank, and to have a good understanding of the
in order to align with the changes of internal and
types and levels of risks inherent in the business
external conditions of the Bank, management
activities of UOB Indonesia.
expectations, as well as the regulatory provisions.
Risk limits have been in place for various risk
UOB Indonesia has several committees at the
types and in line with the Bank’s risk appetite.
Board of Commissioners level which consist of the
All excess limits and any significant changes are
Risk Monitoring Committee, the Remuneration and
escalated to the related Directors and officers
Nomination Committee, the Audit Committee, and
for further action plans.
Integrated Corporate Governance Committee. In
the process of supervision, the Risk Monitoring
A.3. Adequacy of Policy, Procedure, and Limit
Committee conducts regular meetings with
UOB Indonesia implements Risk Management
the Risk Management Function to oversee
through 4 (four) stages which consist of:
the implementation of the Risk Management
1. Risk identification: conducted pro-actively, by
Framework in UOB Indonesia.
analysing all sources of risk on the products
and activities of the Bank, including ensuring
Meanwhile at the Board of Directors level,
the adequate process of identification and
UOB Indonesia has various committees such
assessment of the inherent risks on new
as the Risk Management Committee (RMC),
products and activities prior to its launch;
the Asset and Liability Committee (ALCO), the
Credit Policy Committee (CPC), Operational Risk
Management Committee (ORMC), Data and
Artificial Intelligence Committee (DAIC) and
others. The duties and responsibilities of these
committees are to review the adequacy of the Risk
Management methodologies, policies, procedures
and authorisation of limits. These duties and
responsibilities are documented in the Terms of
Reference of each committee.
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2. Risk measurement: conducted in regular basis 3. Assign an independent Internal Audit Function,
to measure overall and individual risk factors responsible in conducting periodic audits,
and exposures on all products and business document audit findings and management
activities of Bank. Stress testing is conducted responses of the audit result, and also
in regular basis to the overall Bank’s portfolio reviewing the follow up of audit findings; and
to complement the risk measurement system 4. Review and monitor every transaction and
through the estimation of Bank’s potential loss functional activities that have risk exposures
under stress condition using certain scenarios as necessary, which is performed by each unit.
that may adversely affect the Bank’s exposure;
3. Risk monitoring: covers monitoring the level Statement of the Directors and/or Board of
of risk exposure, risk tolerance, internal Commissioners regarding Adequacy of Internal
limit compliance, stress testing result, and Control System
consistency between the implementation and The Directors and/or Board of Commissioners
the established policies and procedures; and declared that Bank’s internal control system is
4. Risk controlling: conducted through a adequate and has been effectively implemented
framework of policies, processes, and in all material aspects for financial year end of 31
procedures which include the determination December 2025 and also adequate and effective
of exposure and concentration limits, proper to achieve Bank’s business objective in complying
segregation of duties, control improvements, with relevant regulation without compromising
hedging mechanism and other risk mitigation financial performance and reputation. The
methods such as guarantees issuance, asset Directors and/or Board of Commissioners also
securitization, and credit derivatives, as well confirmed that in the review throughout the year,
as additional of capital of the Bank to absorb any gaps in internal control system have been
potential losses. corrected and managed appropriately. In addition,
the Directors and/or Board of Commissioners
To support the overall Risk Management process, reiterated their responsibility and commitment to
the Bank implements and develops a robust Risk continue maintaining and reviewing the adequacy,
Management information system in order to effectiveness and integrity of the Bank’s internal
identify, measure, monitor, and control risks. The control system.
Risk Management Function also provides various
reports of UOB Indonesia’s Risk Management
implementation to the Board of Directors and A.5. Integrated Risk Management
Senior Executive Officers, as well as regulators. As stipulated in the OJK Regulation No. 17/
POJK.03/2014 concerning the Implementation
A.4. Internal Control System of Integrated Risk Management for Financial
An effective internal control system is performed Conglomerate and OJK Regulation No. 30 Year
towards the implementation of business and 2024 concerning Financial Conglomerates and
operational activities at all organisation levels Financial Conglomerates Holding Companies, the
to support the process of Risk Management Bank performs integrated risk based supervisory
Implementation based on the established policies on UOB Financial Conglomerate. United Overseas
and procedures which include: Bank Limited (UOB) has appointed the Bank as the
1. Conduct segregation of duties between Main Entity of the UOB Financial Conglomerates,
operational units with risk control units; which consists of PT Bank UOB Indonesia, PT
2. Assign an independent Risk Management UOB Asset Management Indonesia, and PT
Function, which is responsible in developing Kay Hian Sekuritas (previously was PT UOB
various Risk Management policies, limit, and Kay Hian Sekuritas). Hence, in addition to the
develop risk measurement methodologies, as implementation of risk management for solely to
well as performing data/model validation; the Bank, Bank shall also conduct an integrated
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risk management for financial conglomerates. and capital market operations, and investments
The integrated risk management implementation also expose to counterparty and issuer credit risks.
covers the following: UOB Indonesia adopt a holistic approach towards
1. Supervision of Board of Directors and assessing credit risk and ensures that managing
Commissioners of the Main Entity; credit risk is part of an integrated approach to
2. Adequacy of Integrated Risk Management enterprise risk management. A framework that
Policies, Procedures and Establishment of Limit; clearly defines policies and processes relating to
3. Adequacy of Integrated Risk Management the identification, measurement and management
Process and Integrated Risk Management of credit risk is integral to the management of
Information System; and credit risk.
4. Internal Control System for Integrated Risk
Management Implementation. The Bank continually monitors the operating
environment to identify emerging risks and
The Bank integratedly manages 9 (nine) type of formulate appropriate mitigating measures.
risks, which comprise of credit, market, liquidity,
operational, legal, compliance, strategic, Credit Risk Management Governance Structure
reputational, and intra-group transaction Board of Commissioners, Directors and Senior
risks. The Bank’s integrated risk management Executive Officers are responsible to ensure the
does not include insurance risk because there following governance activities:
is no insurance company within the financial 1. Ensure the adequacy of Risk Management
conglomerate. resources;
2. Review the overall risk profile, limits and
In order to support the effectiveness of monitoring tolerance;
from Board of Commissioners and Directors on 3. Review and approve risk measurement models
the integrated risk management implementation, and approaches; and
Bank established Integrated Corporate 4. Approve Bank’s credit policies, limits and
Governance Committee as a committee at the methodologies.
Board of Commissioners level and Integrated
Risk Management Committee as a committee To support the above responsibilities related to
at the Board of Directors level. Credit Risk Management, UOB Indonesia has
several committees at Director Level such as
Regarding OJK Regulation No. 30 of 2024, the Credit Committee (CC) to give approval decision
Bank obtained approval for the establishment of a for credit proposal and Credit Policy Committee
Financial Conglomerate Parent Company (PIKK) on (CPC) to give approval for credit policies in UOB
June 24, 2025, and PT. Bank UOB Indonesia (UOBI) Indonesia and monitor any credit issue related
as the Main Entity continues to be committed to policy implementation.
to carrying out its duties while enhancing
cooperation with conglomerate members in Credit Risk Management (CRM) Division
the aspects of Governance Management, Risk CRM Division develops various core policies
Management, Compliance, Internal Audit, and and guidelines related to credit activities, and
Capitalization. responsible to report and conduct analysis of
all elements of credit risk and also monitors
and manages credit risk within the established
B.1. Credit Risk framework. CRM Division actively engages with
Credit Risk is defined as the risk of loss arising business and credit functions to manage credit
from any failure by a debtor or a counterparty issues, which focus in facilitating the prudent
to meet its financial obligations when such business developments, consistently and in
obligations are due. It is the single largest risk accordance with the Credit Risk Management
that the Bank faces in its core business as a Framework. It aims to create added value for the
commercial bank, arising primarily from loans Bank through the implementation of credit risk
and other lending-related commitments to retail, method and policies consistently.
corporate and institutional borrowers. Treasury
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2. Counterparty Credit Risk
Credit Risk Management Policies & Process Unlike normal lending risk where the notional
The Bank has established policies and processes to amount at risk can be determined with a high
manage Credit Risk in the lending activities. In line degree of certainty during the contractual
with OJK regulation regarding implementation of period, counterparty credit risk exposure
Sustainable Financing, the Bank will also continue fluctuates with market variables. Counterparty
to implement and enhance its Environmental, credit risk is measured as the sum of current
Social, and Governance (ESG) policy for its lending mark-to-market value and an appropriate
activity. The Bank has in place a responsible add-on factor for Potential Future Exposure
financing policy which embedded in the General (PFE). The PFE factor is an estimate of the
Credit policy, applies to lending activities for maximum credit exposure over the remaining
debtors in the Wholesale Banking segment, aimed life of the foreign exchange (FX)/derivative
at customers to conduct their business practices in transaction and is used for limit-setting and
correlation with maintaining the environment and internal risk management.
supporting long-term sustainable development.
The Bank have also established policies
Key areas of the Bank’s credit policies and process and processes to manage wrong-way risk,
covers: i.e., where counterparty credit exposure is
positively correlated with its default risk.
1. Credit Assessment and Approval Transactions that exhibit such characteristics
To maintain independency and integrity of should be identified and highlighted to senior
the credit approval process, Credit Function management. Separately, transactions with
is clearly segregated from Business functions. specific wrong-way risk are rejected at the
Approval of credit facilities and exposures underwriting stage.
to borrowers and/or other counterparties
is in accordance to the credit discretionary 3. Credit Concentration Risk
limits framework approved by the Board of Credit concentration risk may arise from a single
Commissioners. UOB Indonesia has established large exposure or from multiple exposures that
a structure for the delegation of Credit are closely correlated. Bank manage such risks
Discretionary Limits (CDL), which follows a by setting exposure limits on country and cross
stringent process that takes into consideration border, obligor groups, portfolios, borrowers,
the experience, seniority and track record of industries and countries, generally expressed
the officer. Credit Risk Management Division as a percentage of the Bank’s eligible capital
acts as the custodian of the CDL structure to base.
ensure that the CDL’s are properly administered
and reviewed. All officers involved in lending Bank manage the credit risk exposures through
are guided by credit policies and guidelines a robust credit underwriting, structuring
which are periodically reviewed to ensure their and monitoring process. For example, our
continued relevance to the Bank’s business country risk exposures are managed within an
strategy and the business environment. established framework that involves setting
country limits. Such limits are based on Bank’s
total capital and the country’s risk ratings.
4. Credit Stress Test
Credit stress-testing is a core component of the
Bank’s credit portfolio management process.
Bank conduct stress test to assess if the Bank’s
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capital can withstand credit portfolio losses 6. Credit Risk Monitoring & Remedial
resulting from stress scenarios and their impact Management
on profitability, balance sheet quality, capital Having a good and strong credit risk
and leverage. Stress tests also help the Bank monitoring is very important to ensure the
to identify the vulnerability of various business Bank’s investments/loan portfolios are
units and would enable the Bank to formulate protected to meet and adhere to regulatory
appropriate mitigating measures. requirement. Bank has established strong and
robust loan monitoring framework including
In 2025, Bank has conducted stress test exercise Early Detection, Watchlist guidelines, covenant
to assess the capital adequacy resilience level monitoring and periodic review.
and bank’s liquidity in responding to changes
and shocks in macroeconomic conditions. On 7. Delinquency Monitoring
restructure credit portfolio, Bank also continues UOB Indonesia closely monitors the
to conduct stress test/scenario analysis on delinquency of borrowing accounts, as it is
its impact to the Bank asset quality, liquidity a key indicator of credit quality. An account
and capital. The Bank conducts stress tests is considered delinquent when payment has
exercises periodically as part of the Bank’s not been received by the payment due date.
risk management process. Any delinquent account, including a revolving
credit facility (such as an overdraft) with limit
5. Credit Risk Mitigation excesses, is closely tracked and managed
Bank’s potential credit losses are mitigated through a disciplined process by officers
through a variety of instrument such as from business units and the credit and risk
collateral, derivatives and guarantees and management function. Where appropriate,
netting arrangements. As a basic principle such accounts are also subject to more
of credit activity, the Bank does not grant frequent credit reviews.
credit facilities solely based on the collateral
provided. All requests for credit facilities are 8. Classification and Loan Loss Impairment
assessed based on the credit standing, source UOB Indonesia classifies its credit portfolios
of repayment and debt servicing ability of the according to borrower’s ability to repay the
borrower. credit facility from their normal source of
income. All borrowing accounts are categorised
The Bank take Collateral whenever possible into Pass, Special Mention, or Non-Performing
to mitigate the credit risk assumed and the (Substandard, Doubtful, or Loss) in accordance
value of the collateral is monitored periodically. with the regulatory provisions. Account grading
The frequency of valuation depends on the must be supported by a credit assessment
type, liquidity, and volatility of the collateral based on OJK’s 3 (three) pillars i.e., the
value. The main types of collateral taken by repayment capability, business prospect, and
the Bank are cash, marketable securities, real debtor’s performance.
estate, and vehicles. Collateral and guarantor
requirements are stipulated in credit policy. Any account which is delinquent or past due (or
in excess of the approval limit for a revolving
Credit Risk Mitigation Techniques in accordance credit facility such as an overdraft) for more
with the OJK Guidelines for calculating Risk than 90 (ninety) days will automatically be
Weighted Assets (RWA) using the Standardised categorised as ‘Non-Performing’. In addition,
Approach including Credit Risk Mitigation any account that exhibits weaknesses which
in the form of eligible financial collateral, are likely to adversely affect repayment on
guarantees and credit insurance. Currently, existing terms as supported by OJK 3 (three)
the Bank only uses eligible financial collateral pillars analysis may also be categorised as
in the calculation of RWA. ‘Non-Performing’.
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The Bank provides for Loan Impairment in B.2. Market Risk
accordance to the PSAK 71 requirements where Market Risk is the risk of loss arising from
loans are categorised into 3 (three) stages. movements in market variables on the position
Stage 1 represents the good loan, Stage 2 held by UOB Indonesia which can result in losses
account representing the loan with significant for the Bank. Market variables that influence
increase in credit risk and Stage 3 representing the position of the Bank are interest rates and
the impaired or Non-Performing Loan. exchange rates, including changes in the price
of the option.
9. Retail Credit Management, Business Banking
Credit Management and Special Asset Market Risk Management Governance Structure
Management Market risk management is governed through
Retail Credit Management, Business Banking Assets and Liabilities Committee (ALCO), which
Credit Management and Special Asset meets monthly to review and to provide direction
Management monitor weak credits and on market risk matters.
manage non-performing assets in Retail
Banking and Wholesale Banking. These units ALCO is supported by Market Risk and Product
are separated from the loan origination units Control (MRPC) Unit. MRPC is an independent
to ensure independency and objectivity in unit that is responsible to develop and maintain
managing problematic loan. the market risk governance through Market
Risk Management Policy in order to support the
10. Write off Policy business growth and ensure the adequacy of risk
A non-performing account is written off when control and oversight.
the prospect of a recovery is considered poor
or when all feasible avenues of recovery have The roles and responsibilities on each level of the
been exhausted. position related to the implementation of Market
Risk Management is determined and tailored
11. Credit Exposures under Basel according to the purpose, business policy, size
UOB Indonesia currently uses the Standardised and complexity of the Bank. These roles and
Approach to measure the RWA for Credit Risk. responsibilities are governed in the Market Risk
Management Policy.
In calculating the RWA for credit risk, the
Bank refers to OJK Circular Letter No. 48/
SEOJK.03/2017, OJK Circular Letter No. 11/ Market Risk Management Policy
SEOJK.03/2018 and OJK Circular Letter No. 24 The Bank established Market Risk Management
/SEOJK.03/2021 in applying risk weights for policy as a guidance for Market Risk Management
each particular asset classification or portfolio implementation. Market Risk Management Policy
category. is reviewed at least annually to conform with
business strategy, management directives and
In the event there is a claim that requires regulatory requirements, approved by ALCO.
a rating, the Bank uses a rating agency
recognised by the regulator in accordance
with the provisions of the recognised rating Market Risk Management
agency as stipulated in OJK Circular Letter The main responsibilities of Market Risk
No. 37/SEOJK.03/2016 concerning “Rating Management and Product Control unit are to
and Ranking Agencies recognised by OJK”. identify, measure, monitor and to mitigate Market
Risk, as well as to escalate any breach of market
Disclosure of Net Receivables by Portfolio risk limits and mandates.
Category and Rating can be seen in the
publication of the Bank’s annual report.
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Bank employs valuation methodologies that are Behavioural models used are independently
in line with sound market practices. In addition, validated and governed by approved policies.
the New Product process ensures that the market The management and mitigation of IRRBB
risk issues are identified, measured and managed through hedging are managed through ALCO-
adequately prior to launch. approved product mandates with specified
currencies, tenors, and limits to ensure that the
The overall market risk appetite is balanced risk management and hedging activities operate
with Bank’s targeted revenue and takes into within an approved delegation of authority
account the capital positions. This ensures that the structure.
Bank remain well-capitalised, even under stress
conditions. The risk appetite is translated into risk Interest Rate Risk Management Framework
limits that are delegated to business units. These Our primary objective of managing IRRBB is to
risk limits are set based on expected returns that protect and to enhance capital or economic net
are commensurate with the risks taken. worth through adequate, stable and reliable
growth in net interest earnings under a broad
For the purposes of internal monitoring and range of possible economic conditions.
reporting, market risk on a portfolio basis is
measured and controlled based on internal The banking book interest rate risk exposure
models. The Bank adopts the Expected Shortfall is quantified on a monthly basis using
(ES) using historical simulation approach to simulation techniques. UOB Indonesia employs
measure the potential loss at a 97.5 per cent a holistic approach towards Balance Sheet
confidence level based on 250 days’ historical Risk Management. Interest rate risk varies with
price changes. ES estimation are back tested different repricing periods, currencies, embedded
against profit and loss of trading book (actual and options and interest rate basis. Embedded options
hypothetical profit & loss) as a verification process may be in the form of loan prepayment and time
of the accuracy & robustness of the methodology. deposit early withdrawal. In Economic Value of
The back testing process analyses whether the Equity (EVE) sensitivity simulations, the Bank
exceptions are due to model deficiencies or computes the present values for repricing cash
market volatility. flows, with the focus on changes in EVE under
different interest rate scenarios. This economic
To complement the ES measure, Bank performs perspective measures interest rate risks across the
stress tests to identify the Bank’s vulnerability full maturity profile of the balance sheet, including
to event risk. These tests serve to provide early off-balance sheet items. The Bank estimates the
warnings of plausible extreme losses. potential impact of interest rate changes on Net
Interest Income (NII) by simulating the possible
Interest Rate Risk in the Banking Book future course of interest rates over time.
Interest Rate Risk in the Banking Book (IRRBB) is
defined as the risk of potential loss of capital or Interest rate scenarios used in simulations include
reduction in earnings due to changes in interest the 6 (six) stress scenarios prescribed by OJK.
rates environment. The Bank also performs simulation regularly to
determine the impact of interest rate movement
Interest Rate Risk Management Governance to Bank’s capital. Such tests are also performed
Structure to provide early warnings of potential extreme
ALCO oversees the effectiveness of interest rate losses, facilitating the proactive management
risk management structure including approval of interest rate risks in an environment of rapid
of policies, controls and limits. Balance Sheet financial market changes.
Risk Management (BSRM) Unit supports ALCO
in monitoring the interest rate risk profile of
the banking book. IRRBB is mainly managed by
shaping the desired repricing risk exposure of the
banking book by taking into consideration the
overall balance sheet position and market outlook.
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Interest Rate Risk in Banking Book Policy responsibilities on each level of position which
The Bank established Interest Rate Risk in Banking is related to the implementation of Balance Sheet
Book Policy as a guidance for interest rate risk Risk Management and tailored with the purpose,
in banking book management implementation. business policy, size and complexity of Bank.
Interest Rate Risk in Banking Book Policy is These roles and responsibilities are governed in
reviewed at least annually to conform with the Liquidity Risk Management Policy.
business strategy, management directives and
regulatory requirements, approved by ALCO. Liquidity Risk Management Framework
Liquidity Risk arises because of discrepancy
Market Risk Exposures under Basel between the period of funding and disbursement
The Bank currently applies the Standardised of loan on UOB Indonesia business activities.
Approach under OJK Regulation to measure
the RWA for Market Risk. Where calculation To mitigate the Liquidity Risk, the Bank established
incorporates all of the Bank’s market risk Liquidity Risk management policy, including
exposures for on and off-balance sheets, including the establishment of strategies and limits with
derivatives and risk of price change in option appropriate risk level taken by the Bank.
instruments, consolidated under interest rates risk
(general and specific) and foreign exchange risk. UOB Indonesia strategies focus on the business
development within the Liquidity Risk framework
B.3. Liquidity Risk which is performed prudently, consistently and
Liquidity Risk is defined as the risk arises from efficiently in order to balance the risk and returns.
the Bank’s inability to meet its obligations, or to
fund increases in assets as they fall due. The Bank The Bank’s liquidity risk is aligned with the
maintains sufficient liquidity to fun day-to-day regulatory liquidity risk management framework
operations, to meet deposit withdrawals and loan and is measured and managed on a projected
disbursements, participate in new investments and cash flow basis. The Bank is monitored under
repay borrowings. Hence, liquidity is managed business-as-usual and stress scenarios. Cash flow
in a manner that addresses known as well as mismatch limits are established to contain the
unanticipated cash funding needs. Bank’s liquidity exposure. The Bank also employ
liquidity early warning indicators and trigger
Liquidity Risk Management Governance points to signal possible contingency situations. In
Structure addition, the Bank also monitors the stability of its
ALCO assists the Board of Directors in managing ‘core deposits’ which consist of non-bank stable
the Bank’s Liquidity Risk. Liquidity Risk is deposits such as current account, savings account,
consistently reported and discussed in the ALCO and fixed deposit by analysing their volatility
meeting, which is conducted regularly, at minimum overtime. Balance Sheet Risk Management Unit
once a month. is responsible to develop, enhance, implement,
monitor, and review, assumptions, methodologies,
In addition, the trend of liquidity position is also sources of data, delegation of authority, stress
presented in Risk Management Committee (RMC) testing and procedures used to measure the
meeting and to the Board of Commissioners Liquidity Risk.
through Risk Monitoring Committee meeting.
Analysis and control of Liquidity Risk is performed
by Balance Sheet Risk Management Unit,
responsible to monitor, measure, review, and
report the Bank’s Liquidity Risk and IRRBB.
UOB Indonesia established the roles and
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Several strategic actions have been taken to UOB Indonesia performs calculation and
manage Liquidity Risk. On the funding side, the monitoring of Liquidity Coverage Ratio (LCR)
Bank conducts an in-depth evaluation of its and Net Stable Funding Ratio (NSFR). Both ratios
funding capacity focusing on funding sources, are above the regulatory requirement.
concentration, tenor, and access to other funding
sources in the market. On the asset side, UOB Liquidity Risk Management Policies
Indonesia conducts analysis of the type and Liquidity Risk Management Policy is developed
composition of asset such as loans, liquid asset by Balance Sheet Risk Management Unit
and policies for financial instrument that covers which provides details on how Liquidity Risk
the acceptable criteria for trading and investment is effectively managed by UOB Indonesia. This
assets. Updated information regarding financial policy aims to address the Liquidity Risks that
market and economic condition are also critical might arise primarily from the business activities
in order to understand the amount of funding of extending loans, making investments, accepting
available from the market under normal and deposits and other funding requirements on
stress conditions. Furthermore, new product/ trading activities. This policy is reviewed at least
transaction/activities that have exposure to annually to incorporate significant business
Liquidity Risk are adequately reviewed and changes, management objectives and regulatory
approved prior to its initiation. requirements approved by ALCO.
The cash flow analysis of net funding requirement Contingency Funding Plan
involves the preparation of cash flow mismatch The Contingency Funding Plan (CFP) is a
based on actual contractual maturity. Contractual critical component of the liquidity management
cash flow profile allocates asset, liabilities, framework and serves as an extension of our
and off-balance sheet items into time band by operational or daily liquidity management
remaining maturity. UOB Indonesia also produces policy. The CFP describes the actions that
cash flow mismatch report based on behaviour should be taken by UOB Indonesia in the event
assumption, related to behaviour analysis of of a liquidity crisis, whether occurring in a bank-
asset, liabilities, and off-balance sheet, and specific or a general market. The CFP serves to
provides potential cash flow projection based on identify and recognise a liquidity crisis, define
assumptions which derived from the behaviour the appropriate management responsibilities
patterns. From the behaviour cash flow analysis, and responses during a crisis, rectify areas
the expected Net Cumulative Outflow (NCO) gaps of concern and ensure that information flows
that will be encountered are obtained. remain timely and uninterrupted to facilitate
quick, precise and effective decision making.
The daily and monthly cash flow mismatch reports The level of sophistication and detail of the plan
are produced and monitored by Balance Sheet would commensurate with the complexity, risk
Risk Management Unit by comparing the daily exposure, activities, products and organisational
report position against NCO limit. Balance Sheet structure of the Bank, in order to determine the
Risk Management Unit also ensures that the Bank most relevant indicators for managing liquidity
is not exposed by Liquidity Risk and provides and funding. In addition, UOB Indonesia also
report to senior management for action that will established a Liquidity Task Force (LTF) that is
be taken to mitigate and manage the Liquidity responsible to evaluate liquidity position and
Risk. decide actions to be taken when crisis occurs.
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B.4. Operational Risk and system. It also monitors and reports
Operational Risk is defined as the risk of loss significant operational risk matters to the relevant
resulting from inadequate or failed internal senior management committee and Board of
processes, people and systems or from external Commissioners.
events. Loss may be in the form of financial loss
or other damages, for example, loss of reputation As part of promoting the risk culture, ORM Division
and public confidence that will impact the Bank’s facilitates trainings to the First Line in managing
credibility and ability to transact, maintain liquidity and exercising operational risk programmes and
and/or obtain new business. Operational risk promoting greater operational risk awareness
includes banking operations risk, conduct risk, in the Bank.
fraud risk, legal risk, regulatory compliance risk,
reputational risk, third-party and outsourcing Internal Audit acts as Third Line provides an
risk, and technology risk. Primary objective of independent and objective assessment on the
managing operational risk is to foster a sound overall effectiveness of the risk governance
reputation and operating environment. framework and controls through periodic audit
reviews.
Operational Risk Governance, Framework and
Programmes Risk Management Framework and Policies in
Operational risk is managed through a framework managing operational risks that established
of policies and procedures by which business and includes Operational Risk Management Framework
support units properly identify, assess, monitor, and Policy, Technology Risk Management
mitigate and report their risks. The Operational Framework and Policy, Third Party and
Risk Management Committee (ORMC) is also Outsourcing Risk Management Policy, Product/
established with the key purpose to assist Service Programme Policy, Insurance Management
the Board of Directors maintaining effective Policy, Reputational Risk Management Policy,
oversight and governance over operational risk and Business Continuity Management Policy. Key
management. components of the Operational Risk Management
Framework are risk identification, risk assessment
The Operational Risk Governance structure and risk mitigation. These are achieved through
adopts the Three Lines Model. The business and Bankwide implementation of a set of operational
support units, as the First Line, are responsible risk programmes such as Key Risk and Control
for establishing a robust control environment as Self-Assessment (KRCSA), Key Operational Risk
part of their day-to-day operations. Each business Indicator (KORI), self-identified operational risks
or support unit is responsible for implementing or Management Risk Awareness (MRA), incident
the operational risk framework and policies, reporting (IRF), third-party and outsourcing risk
embedding appropriate internal controls into management, and product programme.
processes and maintaining business resilience
for key activities. Bank established Business Risk Technology Risk
and Control Manager (BRCM) in several key units Technology risk is defined as any potential
as a dedicated function to act as the central adverse outcome, damage, loss, violation, failure
liaison party as well as to assist the business or disruption arising from the use of or reliance
and support units related to all operational risk on information and communication technologies.
management activities as the first line. The governance of technology risk rests with
Operational Risk Management Committee
The Operational Risk Management (ORM) (ORMC), which facilitates a holistic oversight of
Division, as the Second Line, provides overarching operational risk matters across the Bank. Our
governance of operational risks through relevant technology risk management framework ensures
framework, policies, procedures, programmes that technology and cyber risks are managed in
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a systematic and consistent manner. The scope In order to support and improve BCM readiness,
of technology risk management covers many several exercises are conducted on a regular
aspects, including technology asset management, basis including BCP Exercises, Disaster Recovery
technology resiliency and the service continuity Exercises for IT system and Management Call
aspects of business continuity management, Tree Exercises.
cybersecurity management and information
security management. Financial Crime Risk
UOB Indonesia defines fraud as:
Third Party and Outsourcing Risk 1. Any intentional act or attempt to misrepresent,
Third Party and Outsourcing Risk arises from deceive, or conceal, by individual(s) or entity
transferring some activities to third party service (ies), for a personal or business gain, or to
provider through third party and/or outsourcing avoid a disadvantage. Fraud is not restricted
arrangements, where third party provides product to monetary or material benefits; and covers
or service to the Bank or its customers. The risk any fraud committed, attempted, or alleged
could result in adverse financial, operational, to be committed by an Employee (Internal
reputational, legal and compliance impact arising Fraud) or not by an Employee (External Fraud)
from the failure of a third party to provide the against the UOB and its customers.
agreed product or service. 2. A deviating act or a purposeful neglect
undertaken in order to deceive, cheat, or
In terms of partnership and/or arrangement with manipulate Financial Service Institution (FSI),
external parties outside the Bank related to Bank’s customer, or another party, that occurs inside
activities, UOBI applies prudent principles and the FSI and/or using the FSI’s facility so as to
robust risk management as stipulated by laws cause the FSI, customer, or another party to
and regulation. Bank has established Third Party suffer a loss and/or to cause the fraudster
and Outsourcing Risk Management Policy and to gain a benefit, both directly as well as
Procedure & Guidelines that serves as robust indirectly.
principles, requirements, and governance in
managing third party and outsourcing risk, which This definition is in accordance to OJK Regulation
include among others the identification and No.12 Year 2024. The above definitions are
risk assessment during initiation or planning, complementing one another. UOB Indonesia
continuous monitoring and risk mitigation for the manages fraud risks actively. The corporate
implementation of third party and outsourcing governance of fraud risk is provided by the Risk
arrangement. Monitoring Committee at Board of Commissioners
level, also by the Fraud Risk Management
Business Continuity Management Committee and Anti Financial Crime Committee
UOB Indonesia has established and regularly at Management level. Our Anti-Financial Crime
maintained the Business Continuity Management Investigation and Intelligence Division, as the
(BCM) Policy and Guideline covering Business Second Line, drives strategy and governance
Impact Analysis (BIA), Operational Risk and oversees the framework and policy of fraud
assessment, recovery for each type of risk management across the Bank.
disruption, documentation of disaster recovery
and contingency plan, and evaluation of BCM All employees are required to comply with the UOB
programme effectiveness. This is to ensure prompt Code of Conduct, which has anti-bribery and anti-
recovery of critical business and support units as corruption provisions. The Bank’s Whistleblowing
well as the services should there be unforeseen and fraud hotline provides a safe channel to report
events. suspected fraud and ensures independent fraud
investigation by established investigating unit.
Anti-Financial Crime Investigation and Intelligence
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works closely with business and support units to the integrity of the AML, CFT, CPF and Sanctions
strengthen their current practices across the 6 (six) as well as the Prevention of Bribery, Corruption,
pillars of Anti-Fraud Strategy which are prevention, and Tax Evasion controls.
detection, response, resolution, optimisation and • In line with OJK Regulation No. 46/POJK.03/2017
reporting. concerning the Implementation of Compliance
Function for Commercial Banks, the Bank is
B.5. Compliance Risk required to ensure the implementation of
Compliance Risk as stipulated in OJK is the compliance function by creating compliance
risk arising due to the Bank’s failure to comply culture on all levels of organisation and to
with and/or implement the applicable laws and ensure that all of the Bank’s internal provisions
regulations. and business activities are in compliance with
the applicable laws and regulations.
For the Bank’s internal purposes, Compliance
Risk is defined as follows: Compliance Risk Management Governance
1. The risk of regulatory sanctions, financial Structure
loss, or damage to the Bank’s reputation that Stakeholders involved in managing Compliance
may arise when the Bank fails to comply with Risk are as follows:
laws, regulations, rules, standards or codes of
conduct (established by industry associations) 1. Board of Commissioners
applicable to the Bank’s business activities a. Evaluate the implementation of the Bank’s
and operations; compliance function at least twice a year;
2. The risk that a change in laws and regulations b. Based on the evaluation results of
can increase the cost of operation and the compliance function implementation, the
cost of capital for the Bank thereby impacting Board of Commissioners are to provide
the Bank’s earnings or returns. advice in order to improve the quality of
compliance function implementation to
In addition, a key facet of Compliance Risk is President Director and copied to Director
Anti-Money Laundering (AML), Counter-Terrorist in charge of Compliance Function.
Financing (CFT), and Counter-Proliferation
Financing of Weapons of Mass Destruction (CPF) 2. Directors
and Sanctions as well as the Prevention of Bribery, a. Responsible for establishing compliance
Corruption, and Tax Evasion which is defined by risk management framework that contains
the Bank as: the basic principles to be approved by the
• The risk of AML, CFT, CPF, and Sactions Board of Commissioners and explains the
regulatory breaches (including violations of main processes by which compliance risks
international sanctions) as well as the Prevention are to be identified and managed through
of Bribery, Corruption, and Tax Evasion that will all levels of the organisation;
damage the Bank’s reputation as an established b. Approve the Compliance Charter as a basis
organisation with strong and robust AML, CFT, for the Bank to implement compliance
CPF and Sanctions as well as the Prevention of principles;
Bribery, Corruption, and Tax Evasion. Additional c. Foster and embody the implementation
risks include being cut off from the Bank’s of the Compliance Culture at all levels of
correspondent banking relationship and the the organisation and the Bank’s business
US clearing system due to violations of unilateral activities;
sanctions regulations impacts the Bank’s d. Ensure the implementation of Bank’s
earnings and business opportunities; customers’ compliance function; and
confidence on UOB Indonesia Banking system e. Responsible in overseeing the management
where their funds are not co-mingled with illegal of the Bank’s compliance risk.
sources of funds and regulators’ confidence on
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3. Senior Executive Officers 6. Director in charge of Compliance Function
a. Responsible for developing the compliance a. Formulates strategies to encourage the
risk management framework, which creation of the Bank’s compliance culture;
includes fundamental principles that b. Proposes compliance policies or principles
must be approved by the Board of that will be set by the Board of Directors;
Commissioners and outlines the key c. Establishes compliance systems and
processes for identifying and managing procedures that will be used to formulate
compliance risks across all levels of the Bank’s internal provisions and guidelines;
organization; d. Ensures that all policies, provisions, systems
b. Lead a strategic function at management and procedures, as well as business
level; activities conducted by the Bank are in
c. Foster awareness of major aspects of compliance with the applicable regulatory
Bank’s compliance risks that should be requirements and other legislations;
explicitly managed; e. Identifies, manages, and coordinates
d. Ensure that the Bank can rely on a regulatory compliance isks and provides
permanent and effective compliance oversight and functional Compliance
function that is sufficiently resourced to leadership to manage/minimise the
carry out its role; Compliance Risk of the Bank;
e. Ensuring the implementation of the Bank’s f. Takes precautionary action to ensure that
compliance functions; the policies and/or decisions taken by
f. Ensure that appropriate remedial or the Board of Directors of the Bank do not
disciplinary action is taken if breaches deviate from the applicable regulations
are identified; and and other legislations;
g. Ensure that the Compliance Charter, g. Submits reports to OJK, President
Compliance Guidance and other relevant Director and Board of Directors on the
frameworks/policies and guidelines/ implementation of his/her duties with a
handbooks are observed. copy sent to the Board of Commissioners;
and
4. Directors’ Committees h. Carries out other duties that are related
The Committees are formed to assist the to Compliance Function, including to
President Director and Board of Directors in ensure that the Board of Directors and
making business decisions while balancing risks Senior Executive Officers are informed of
and returns. The Committees are responsible significant compliance issues and plans
for reviewing and recommending the Bank’s for resolution.
strategic direction, approving compliance
risk management policies, overseeing the 7. Compliance Function
overall risk profile and monitoring the Bank’s a. The Compliance Function is an independent
overall performance in accordance with their function that has the following specific
respective Terms of Reference. responsibilities:
b. Creates steps to support the creation of
5. Executive Officers compliance culture in all business activities
a. Ensure the implementation of the of the Bank at every level of organisation;
compliance culture in all activities of its c. Conducts identification, measurement,
respective functions and/or branches and/ monitoring, and control of Compliance Risk
or units; with reference to the Regulator’s provision
b. Ensure that preventive actions and concerning the implementation of Risk
corrective actions are properly implemented Management for Commercial Banks;
within its respective functions and/or
branches and/or units towards potential/
occurred breaches on the applicable
regulations and/or legislations.
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d. Assesses and evaluates strictly, in k. Identifies and maintains an inventory of
collaboration with the Business and all applicable regulations and legislations
Support Units, the effectiveness, adequacy, with the support of internal/external legal
and appropriateness of policies, provisions, counsel when necessary;
systems and procedures that are owned by l. Assists the Board of Directors and Senior
the Bank with the applicable regulations; Executive Officers in educating relevant
e. Conducts reviews and/or provides staff members on compliance issues;
recommendation on updating and m. Provides advice, guidance and on-going
refinement of policies, regulations, systems training to staff members on appropriate
and procedures that are owned by the Bank implementation of the Bank’s compliance
to comply with the applicable regulations framework which include policies,
and legislations; guidelines and procedures such as those
f. Conducts efforts to ensure that the policies, contained in the Bank’s Compliance
provisions, systems and procedures, as Guidance, internal Code of Conduct and
well as the Bank’s business activities are in the Bank’s internal guidelines;
compliance with the applicable regulations n. Advises the Business and Support Units in
and legislations; the Bank and/or Board of Directors and
g. Fulfils the role of anti-money laundering Senior Executive Officers on Regulatory
function by ensuring the implementation Obligations (“RO”) that are listed in the
of the entire monitoring system of Bank’s regulatory risk assessments. This
transactions conducted by customers are includes the provision of advice on the
in line with the guidelines, policies and implications of regulatory changes;
procedures that have been stipulated so o. Monitors, tests and reports compliance
that the implementation of AML, CFT, CPF with relevant regulatory compliance risk
and Sanctions as well as the Prevention management framework and internal
of Bribery, Corruption, and Tax Evasion policies/procedures to Senior Executive
Programmes are able to run well and to Officers and Board of Commissioners/
prevent the Bank from regulatory sanctions; Board of Directors and, if required, to
h. Identifies, assesses and documents any regulatory authority. However, the
compliance risks associated with business responsibility for ensuring day-to-day
activities of the Bank including new compliance remains with Business and
products, services, business practices Support Units;
and business operations and material p. Makes enquiries into regulatory compliance
changes to existing business and customer incidents and complaints, and carrying
relationships; out further investigations as appropriate;
i. Provides advice and informs developments q. Acts as the key liaison person with relevant
related to applicable regulations and other internal and external parties, including
provisions to Business and Support Units Regulators, regarding Bank’s compliance
including the Board of Directors and Senior issues; and
Executive Officers; r. Fulfils its responsibilities under the
j. Facilitates Business and Support Units in compliance plans developed in accordance
the development of compliance manuals with its compliance risk management
and guidelines containing the applicable framework including performing compliance
regulations, other provisions and key review on a risk-based approach.
business conduct for use by all officers
and staffs of the Bank, where applicable;
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8. Risk Management Function 10. Legal Function
Risk Management, as stipulated in Risk Responsible to provide and facilitate the
Management Framework, identifies, assesses, provision of legal advice by referring to
measures, monitors, controls and reports the applicable laws and regulations. Legal
the risks of the Bank and is responsible Function is also responsible to provide legal
for developing and implementing the risk policies, procedures, guidelines and standards
management frameworks/infrastructure, credit documents related to legal risk from
strategy, policies and processes to manage product or activities of the Bank.
these risks.
11. Line Managers and Staff Members
9. Internal Audit Function a. Line Managers and Staff Members are
a. Internal Audit Function as the third ultimately responsible and accountable for
line is empowered by the Board of compliance risk, including ensuring that all
Commissioners and President Director to business activities are in compliance with
assist Management by strengthening the applicable regulations and legislations
Bank’s ability to create, protect and sustain and the Bank’s policies;
value by providing independent, risk-based b. Line Managers and Staff Members are
and objective assurance, advice, insight required to understand this provisions and
and foresight, designed to add value and are responsible to ensure compliance with
improve the Bank’s operations. regulations and legislations, which include:
b. Internal Audit helps the Bank accomplish 1. Organising and managing their
its objectives by bringing a disciplined, business and support units in
innovative, and systematic approach to proper and professional manner in
evaluate the adequacy and improve the compliance with all applicable laws
effectiveness of governance processes, and regulations, as well as the Bank’s
risk management, and internal control, policies;
as well as to support the Bank’s goal of 2. Implementing compliance principles
becoming a significant bank in Indonesia in their respective businesses and
and being valued by stakeholders as a operational areas; and
reliable banking institution in the long term. 3. Promptly report all incidents of non-
c. Internal Audit Function performs audits compliance, whether actual and
and provides the audit reports to President potential, to the Compliance Function.
Director, Board of Commissioners, Audit
Committee and related Management with Compliance Risk Management Framework
a copy to Director in charge of Compliance In order to strengthen internal control system
Function and Risk Management Director. framework of the Bank, especially for Compliance
All correspondences with Regulator have Function as the second line, the Bank established
also been forwarded to Director in charge an organisational structure under Compliance
of Compliance Function. Function, into 6 (six) units Regulatory Compliance
– Wholesale Banking & Global Markets
Advisory; Regulatory Compliance – Consumer
Advisory; Compliance Strategy and Governance;
Compliance Assurance and Anti-Financial Crime;
and Compliance Analytics & Insights. Strategies
to implement the Bank’s compliance function
are through aspects of compliance function
governance, compliance risk management, as
well as the implementation of compliance culture.
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The Bank’s compliance function framework on the Compliance Charter and Compliance Guidance
compliance risk governance aspects are reflected are reviewed annually to ensure an adequate and
in the Compliance organisational structure which timely compliance function implementation in all
is independent from the business and other level of the organisation, and thus facilitate the
supporting units, where the Director in charge Bank to better harmonise between commercial
of Compliance Function reports directly to the interest and compliance towards applicable
President Director. This enables the Compliance regulations. For such policy and procedure to be
Function to be managed independently. implemented effectively, the most fundamental
aspect that must be in place is compliance culture,
In the aspect of Compliance Risk Management, which drives the value, behaviour and action
Compliance Function plays a role in providing that supports the Bank’s compliance towards
views/directions towards the fulfilment and/or the applicable laws and regulations.
implementation of laws, policies, regulations,
standards or codes of conduct, monitoring B.6. Strategic Risk
compliance towards the fulfilment of the Bank’s Strategic Risk is defined as risk due to improper
commitments and completion of corrective action setting and/or implementation of a strategic
plans arising from Regulatory Audit inspections decision that has impact on Bank’s profitability,
and Bank’s Internal Audit reviews, managing and failure to anticipate any changes in business
the imposition of penalty/fines from regulatory environment, such as changes in banking industry,
breaches, performing Compliance Review and turmoil in the national economy, and disruption
others. in technological field.
Moreover, in the aspect of compliance culture
implementation, Compliance Function has Strategic Risk Management Governance
stipulated and educated through the Compliance Structure
Code of Conduct as a basic reference for all Related parties involved in managing Strategic
employees in implementing values, actions, Risk are as follows:
behaviours and actualisations of compliance 1. The Board of Commissioners and Directors
principles. formulate and approve strategic plans and
business plans that have been adjusted
Compliance Function and Operational Risk with the Bank’s vision and strategic
Management also perform monitoring and objectives, direct, monitor and evaluate the
reporting of operational events related to implementation of the Bank’s strategic policies,
Compliance Risk and Operational Risk respectively. including communicating it to all employees
across all levels of the organisation;
Compliance Risk Management Policies and 2. The Risk Management Committee supports the
Guidelines Board of Directors in monitoring the Strategic
One of the strategies for Compliance Risk Risk management implementation in the Bank,
Management is the establishment of Compliance as well as providing information related to
Charter and Compliance Guidance as two main material risk exposures, issues and action
policies and procedures in managing Compliance plans;
Risk. Both policies set out: 3. Business and support functions monitor and
1. Compliance Framework manage Strategic Risk in their respective
2. Compliance Code of Conduct areas, and are responsible to ensure all
3. Compliance Review Procedure material risks that arise from the business
4. Regulatory Risk Assessment (RRA) activities and implementation of strategy
5. Monitoring of Bank’s commitment and are reported in timely manner to the related
follow-up on request from related Regulator Directors or Senior Executive Officers. Each
procedure work function is also responsible for ensuring
6. Escalation and Reporting of Compliance Risk
Incident Procedure
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that the target of its respective work function the annual work plans in their respective functions,
can be achieved well and in line with the with the work plan established by the Board of
Bank’s overall target; Directors.
4. Finance division together with Business
Functions and Support Functions conducts On an ongoing basis, UOB Indonesia performs
evaluation on the realisation of Bank’s periodic reviews on the achievement of financial
Business Plan along with Risk Management targets and strategy realisation. The reviews and
Function that is supporting in monitoring the evaluation coverage is adjusted based on the
strategic risk management information system development of the Bank’s risk exposure, market
through the Risk Management Committee; and changes, risk measurement and management
5. CEO Office Function supports the management methods. The Board of Commissioners and Board
of strategic risk and is responsible in translating of Directors also conduct periodical review towards
the Bank’s strategy into operational plans, the Bank’s achievement on financial targets and
monitoring the execution of operational plans, its realisation through various forum and meeting
evaluating the progress from predetermined coordination, such as Board of Directors meeting.
Balance Score Card, as well as highlighting All functions are also responsible for monitoring
areas that requires attention from the their respective Strategic Risks and reporting
Management. promptly to the related Directors and/or Senior
Executive Officers on any potential issues or
Strategic Risk Management Framework problems that have strategic implications on the
UOB Indonesia adheres to prudent principles Bank. All results of the review and related reports
in all its business decisions so as to minimise serve as input in order to improve the overall risk
and mitigate any risks involved. In managing management framework and process.
Strategic Risk, the Bank constantly monitors the
environment in which it operates, analyses the Strategic Risk Management Policies
Bank’s performance in relation to its competitors, An effective implementation of Strategic Risk
including analysis on all available strategic Management is supported with adequate policies
alternatives after considering the strategic and procedures, as well as risk limits which are
plans and risk tolerance of the Bank, observing aligned with the Bank’s vision, mission and
economic dynamics that could have an impact business strategy. The development of these
on the banking industry, as well as changes in policies and procedures is tailored with the type,
the business landscape driven by technological complexity of business activity, risk profile and risk
developments, and takes corrective actions to limit in accordance with regulations stipulated by
adjust its strategies and plans as appropriate. Regulators and/or sound banking practices. The
Implementation of strategic decisions and implementation of these policies and procedures
anticipation of changes in the business is also supported with the adequacy of capital
environment is carried out through a strategic and quality of human resources.
risk management cycle with the main elements in
the form of the application of vision and mission; With regards to the implementation of strategic
setting objectives and strategic plans; target and risk management, internal control system is
business plan setting; as well as implementation, applied effectively towards the implementation of
monitoring and evaluation of performance. business activities and operations across all levels
of the organisation by referring to the established
The Bank sets a strategic plan based on a proper policies and procedures. The internal control
and realistic manner, as well as considering system is also carried out to ensure that the Bank
the prudential principles and risk management can timely detect weaknesses and irregularities
implementation. The Bank’s strategic plans that occur in the process of implementing strategic
are prepared by the Board of Directors, and management.
upon approval of the Board of Commissioners,
communicated to all employees of the Bank on
each level of the organisation. Each Function
Head is responsible to ensure the alignment of
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B.7. Legal Risk The Legal Function provides legal advice and
Legal Risk are risks to the Bank’s financial position, guidance to all units of the Bank, as and when
operations or reputation, arising out of: needed. This includes the oversight and periodic
1. existence of lawsuits involving the Bank; review of:
2. absence of support or developments in laws • all standard contracts/agreements;
and regulations; • all standard loan agreements between the Bank
3. weak contracts such as unenforceable/ and other parties.
unfavourable/ defective/ unintended
contracts; or The Legal Function is also responsible for
4. non-compliance with applicable laws. highlighting new or potential Legal Risks.
Legal Risk Management Governance Structure Legal Risk Management Policies
The parties involved in managing Legal Risk are: The Bank has a Policy on Managing Legal Risk
1. Board of Commissioners and Directors which governs the Legal Risk Management
(through Risk Management Committee and Governance Structure and sets out the duties
Risk Monitoring Committee) are responsible for and responsibilities of each party in implementing
supervising and managing Legal Risk arising Legal Risk Management.
from the Bank’s business activities;
2. Risk Management Committee supports Legal Function has established various guidelines
the Board of Directors in monitoring related to Legal Risk Management, such as
risk management in the Bank, providing Guidelines on Managing Intellectual Property Risk,
information related to exposure, issues and Guidelines on Engagement of External Lawyers,
action plans on material risk; and Guidelines on Managing Contractual Risk.
3. Business and Support functions are responsible
for monitoring and managing Legal Risk and B.8. Reputational Risk
its impact in their respective areas; and Reputational Risk is defined as the risk arising
4. Area Specialist, such as Compliance Function, from negative perception on the part of key
Legal Function, Human Resources, Technology stakeholders (including employees, customers,
and Operations, Corporate Real Estate Service, counterparties, shareholders, investors, debt-
and Corporate Secretary are responsible for holders, market analysts, other relevant parties
providing guidance related to their respective or regulators) that can adversely affect a bank’s
areas of expertise. ability to maintain existing, or establish new,
business relationships and continued access to
sources of funding (e.g. through the interbank or
Legal Risk Management Framework securitization markets).
Risk measurement for Legal Risk is conducted
by using indicators such as potential losses due Reputational Risk Management Governance
to litigation, cancellation of contracts due to Structure
unenforceability and changes of regulations. Related parties involved in managing Reputational
Every Legal Risk incident and its potential loss Risk are as follows:
numbers must be documented and reported. 1. Board of Commissioners and Directors
are responsible for managing the Bank’s
Reputational Risk through the setting of the
Bank’s strategic business directions, culture
and values;
2. Risk Management Committee (RMC) and
Operational Risk Management Committee
(ORMC) assist the Board of Directors in the
oversight of the management of Reputational
Risk in the Bank, keeping them apprised of the
material risk exposures, issues and resolution
plans;
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3. Business and support units (BU/SUs) own and the plan is activated as a preventive measure. The
have the primary responsibility to implement selected recovery options have been tailored to the
and execute effective controls to manage the Bank’s specific conditions and have been chosen
risks (including reputational risk) arising from based on the credibility and feasibility of each options.
their business/support activities; and Recovery options which previously determined will
4. The relevant Subject Matter Experts (SMEs) be executed by the Bank to respond financial stress
responsible advised as appropriate, to assess in order to prevent, recover, or restore its financial
the reputational risk impact associated with condition and viability.
an event i.e. Strategic Communications and
Brand, Customer Advocacy, Compliance, Legal, Bank conducts stress test scenario analysis to assess
Technology & Operations, Operational Risk the impact of changes toward Bank conditions namely
Management (ORM), Line Data Protection market-wide dan idiosyncratic stress test where the
Officer/Country Data Protection Officer, analysis includes analysis of changes in the impact
Business Continuity Management, Corporate on capital, liquidity, profitability and asset quality
Real Estate Services, Human Resources, conditions. Stress tests conducted at least once a
Sustainability, dan Corporate Secretary. year or when certain conditions arise that can have
a significant impact on the Bank to determine the
Reputational Risk Management Policies feasibility of the Recovery Plan and the results of the
Operational Risk Management (ORM) Division stress test are reported to the Board of Commissioners.
establishes a Reputational Risk Management
Policy that governs the Reputational Risk The Bank has established governance for the Recovery
Management Governance Structure and process, Plan, in which the Board of Directors plays a role in
including reputational risk events and triggers, overseeing the Recovery Plan and activating it during
communication and engagement with key the recovery period. This is supported by committees
stakeholders, crisis management governance such as the Crisis Management Team (CMT) and the
structure and escalation protocol of reputational Task Force, along with other supporting units. The
risk, and reputation recovery. framework and governance of the recovery plan
have been well-documented, including the steps
for activating the Recovery Plan and the internal
C. Recovery Plan (RCP) and external communication processes during the
recovery phase. The Bank has developed Crisis Level
Matrix to provide the escalation requirements for
Bank has established a Recovery Plan (RCP) to enable different severity levels of a crisis. It specifies the
UOB Indonesia to recover from severely adverse criteria on when various Task Forces and UOBI RCP
conditions that could cause failure. The Recovery CMT need to be convened. UOBI has integrated
Plan has been adjusted to the Bank’s conditions and its RCP governance structure and process with the
refer to OJK Regulation No. 5 Year 2024 regarding Bank’s existing governance structure. This is to ensure
Determination of the Supervision Status and Problems coherence and linkages between the RCP, internal
Handling of Commercial Banks. capital adequacy assessment process (ICAAP), the
existing contingency funding plan (CFP) and the
The Bank determines the Recovery Plan indicators business continuity plan (BCP).
which include Capital, Liquidity, Profitability, and
Asset Quality and sets the trigger levels of each The communication process for the Recovery Plan is
of these indicators to activate the Recovery Plan aligned with Strategic Communications and Brand’s
and implement recovery options for the purposes of crisis support plan established by the Bank, where
prevention, recovery, and resolution. Crisis Management Team (CMT) is responsible
for both internal and external communication (as
The Bank has determined a recovery options to stakeholders) during the recovery phase. In the
maintain its business continuity in the face of financial communication process, the CMT is tasked with
stress. These recovery options will be executed if selecting communication strategies and managing the
the recovery plan indicators are exceeded, however flow of communication. As part of internal disclosure,
some actions may also be taken pre-emptively before Bank communicates the Recovery Plan disclosure to all
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work units and employees, especially those who will be E. Risk Management System
involved in the implementation of the Recovery Plan.
Bank conducts annual RCP testing which is attended
Implementation
by the Board of Directors and senior management to
Risk management systems aim to eanble Bank to
prepare and familiarize senior management and the
conduct analysis of current or future risks and/or
support functions in responding to different emerging
potential risks faced by the Bank and to determine
crisis scenarios in an appropriate and timely manner.
mitigation measures for these risks. They enforce risk
ownership and support robust internal control. These
Revisions to the Recovery Plan are subject to annual
systems are regularly evaluated in order to measure
review and recommendation by Risk Management
its effectiveness level. Through this evaluation, the
Committee and approval by Board of Commissioners
Bank is expected to be able to reanalyse whether
and General Meeting of Shareholders.
these strategies are in line with the established target.
The Bank continually enhances its Risk Management
UOBI has submitted the Recovery Plan annually to
systems to support robust internal control. Among
OJK in order to fulfil OJK Regulation No. 5 Year 2024
others the Bank progressively improves its system
regarding Determination of the Supervision Status
for operational risk and market risk management.
and Problems Handling of Commercial Banks.
Statement of the Directors and/or Board of
Commissioners regarding Adequacy of Risk
D. Risk Based Bank Rating (RBBR) Management System
The Board of Directors and/or Board of Commissioners
On a regular basis, UOB Indonesia conducts declared that Bank’s risk management system is
assessment on the Risk Based Bank Rating according adequate and has been effectively implemented
to OJK Regulation No. 4/POJK.03/2016 and OJK in all material aspects for financial year end of 31
Circular Letter No. 14/SEOJK.03/2017 regarding the December 2025 and also adequate and effective
Assessment of Bank’s Soundness Rating for Commercial to achieve Bank’s business objective in complying
Banks. The assessment of RBBR is conducted towards with relevant regulation. The Board of Directors
4 (four) factors namely Risk Profile, Good Corporate and/or Board of Commissioners also confirmed that
Governance, Earnings, and Capital. there is sustainable process in identifying, analysing,
evaluating, monitoring and managing the significant
The self-assessment result of RBBR 2nd Half of 2025 risks faced by the Bank, and all risks are maintained
was as follows: within risk appetite limit in the review throughout
No Assessment Factor Rating the year. Bank has implemented Risk Management
1 Risk Profile 2 Framework and Policy adequately and effectively
2 Good Corporate Governance (GCG) 2 and reviewed every policy and procedure in regular
3 Earnings 2 basis. In addition, the Board of Directors and/or Board
4 Capital 2 of Commissioners reiterated their responsibility and
RBBR Rating 2 commitment to continue maintaining and reviewing
the adequacy, effectiveness and integrity of the Bank’s
Based on the self-assessment, UOB Indonesia risk management system.
assessed its soundness rating in the 2nd Half of 2025
at “2” or in a good condition, which means the Bank
is able to encounter significant negative effects and
changes in business conditions and other external
factors reflected in assessment factors rating, namely
Risk Profile, GCG Implementation, Earnings and Capital.
The weaknesses identified in the assessment factors
do not significantly affect the soundness rating of
the Bank.
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F. Basel Implementation UOB Indonesia also conduct implementation of Basel
II Pillar 2 “Internal Capital Adequacy Assessment
In line with the implementation of regulatory provision, Process” (ICAAP) to assess the overall capital adequacy
the Bank adopts Standardised Approach (SA) for redit associated with risk profile and strategy, to maintain
Risk, Market Risk, and Operational Risk. Furthermore, the level of the Bank’s capital. Further, Bank has also
UOB Indonesia has also adopted a Credit Valuation measured Interest Rate Risk in Banking Book (IRRBB),
Adjustment (CVA) as Market Risk capital charge for referring to OJK Regulation No. 12/SEOJK.03/2018.
counterparty credit risk (CCR) for OTC (Over-the-
Counter) Derivatives transaction. Ongoing basis, the Bank conducts improves the
implementation of Pillar 3 “Market Discipline” to
The Bank has reported a Liquidity Coverage Ratio (LCR) ensure the transparency of the Bank’s financial and
in accordance to OJK regulation No. 42/POJK.03/2015 non-financial information.
on a monthly basis starting June 2016 to Regulator,
and published in the Bank’s website on a quarterly
basis starting September 2016. Report and publication
of Net Stable Funding Ratio (NSFR) in accordance
to OJK regulation No. 50/POJK.03/2017 has been
conducted quarterly starting March 2018.
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Sustainable Finance Practices
Sustainable Finance Practices OJK Circular Letter 14/2025 – XVIII.1.2.3.4.5.6.7.8.9
1. The Bank implements sustainable finance 1. In alignment with OJK Regulation No. 51/POJK.03/2017 on the
in its business activities and prepares a Implementation of Sustainable Finance for Financial Service
Sustainable Finance Action Plan for the Institutions, Issuers, and Public Companies, the Bank has
Bank in accordance with the Financial promulgated and submitted its Sustainable Finance Action Plan
Services Authority Regulation concerning (RAKB) annually in November, as per regulatory requirement. RAKB
the implementation of sustainable finance is prepared by Sustainability Working Group, and approved by the
for financial services institutions, issuers, Board of Director and Board of Commissioners.
and public companies.
In monitoring the progress, Sustainability Spokes Forum discusses
the progress of each initiative to ensure they remain on track. Any
issue on the progress is highlighted on Sustainability Working
Group attended by function heads / directors and is conducted
4 times per year.
For more details on Sustainability Governance, please refer to
Sustainability Governance section of Bank’s Annual Report/
Sustainability Report.
2. The Bank has and allocates a portion 2. TJSL activities and funds are actively implemented and integrated
of its funds as social and environmental within the broader framework of the Bank’s CSR program. These
responsibility funds to support the activity plans have also been presented narratively in the Bank’s
implementation of sustainable finance current Sustainable Finance Action Plan (RAKB) as part of the
activities. The allocation and use of Bank’s strategic plan. the Bank has implemented its strategy on
the Bank’s social and environmental Corporate Social Responsibility focusing on the Arts, Children,
responsibility funds are solely intended and Education. For more detailed discussion on Bank’s corporate
to support sustainable finance initiatives social responsibility, please refer to GCG – CSR and Sustainability
and may provide added value to the Bank, Report – Community Stewardship section.
both directly and indirectly.
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Sustainable Finance Practices OJK Circular Letter 14/2025 – XVIII.1.2.3.4.5.6.7.8.9
3. In implementing sustainable finance, 3. The Bank has implemented business practices and investment
the Bank carries out business strategy that integrates ESG value in its activities, inter alia:
practices and investment strategies by a. Ecosystem: Bank actively holds customer gathering to provide
considering, applying, and integrating customer education on UOB Green Financing Framework and
environmental, social, and governance ESG Investment Products available in UOB.
values to support at least the following: b. Product Development: Bank periodically renews its internal
a. sustainable business ecosystem; Sustainable Product Framework, in line with latest market
b. product development; development.
c. transactions; c. Transaction: Concurrently with our Annual Review of customers,
d. financing services for sustainable the Bank actively performs review on customers with High ESG
activities and transition financing risk.
toward sustainable economic growth; d. Sustainable Financing and Transition Financing: The Bank
e. the development of sustainable recognizes the need for a just transition in Southeast Asia and
finance programmes as well as the provides Transition Finance Framework as part of UOB Green
implementation of environmentally Financing Framework. Our Transition Finance Framework
responsible bank operational activities; provides pathways for our clients in energy intenstive, carbon
and intensive, and hard-to-abate sector to transit into greener
f. social and community empowerment. practices.
e. Operational : The Bank continuously seek measures to reduce
our direct emission such as by replacing our lighting and air
conditioning with energy efficient solutions.
f. Community Stewardship: the Bank is actively involved in
community stewardship through Bank’s Corporate Social
Responsibility Programme.
For more detailed discussion, please refer to Bank’s Sustainability
Report.
4. CLIMATE-RELATED RISKS 4. In considering climate-related risks that may have short, medium,
The Bank considers climate-related and long-term impact on the Bank’s business, the Bank uses
risks that may have short-term, medium- Climate Risk Stress Test (CRST) as a tool or input in conducting
term, and long-term impacts on the the analysis. The Bank’s CRST results show that the Bank’s
Bank’s business and takes these risks capital adequacy ratio remains sound and within the Bank’s Risk
into account in its business strategy Appetite limits.
and risk management framework.
In determining the time horizons used
to analyse the impacts of climate-
related risks, the Bank considers, among
others, the Bank Business Plan (RBB)
and government targets as set out in
the Nationally Determined Contribution
(NDC) document and the commitment to
achieve net zero emissions, and/or other
latest documents established or deemed
equivalent by authorised ministries and/
or relevant government agencies.
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Sustainable Finance Practices OJK Circular Letter 14/2025 – XVIII.1.2.3.4.5.6.7.8.9
5. In managing climate-related risks, 5. The Board of Director, Board of Commissioners, and the
the Bank establishes the roles and Bank’s working units each have roles and responsibilities in
responsibilities of the Board of Directors, managing climate-related risks. Any material climate-related
the Board of Commissioners, and the risks are reported to BOD and/or BOC. In addition, the Bank
relevant work units within the Bank has established a Sustainability Working Group, managed by
in accordance with the organisational Sustainability Office, which comprises members of the BOD and
structure, coordination mechanisms in heads of relevant functions from related working units.
managing climate-related risks, and the
effective implementation of oversight.
6. The Bank has appropriate policies, 6-7 The Bank has implemented Environmental Risk Management
procedures, and controls for the effective Framework and Sustainability Framework, approved by the Board
management of climate-related risks. of Commissioners, and act as guiding principle in the Bank’s
These policies and procedures form part effort to manage its environmental risks, including climate risks.
of the risk management implementation The principles of which are applied in our Responsible Financing
policy in accordance with the Financial Guidelines where the Bank applies prudential principles and is
Services Authority Regulation concerning gradually integrating ESG aspects, including climate risks into
the implementation of risk management its credit assessment process. The Bank is also committed to
for commercial banks. reduce its exposure and exit from selected sectors of industries,
in alignment with our Group’s commitment.
7. The Bank incorporates climate-
related risks within the internal control
framework through the three lines
of defence, comprising the business
management line, the risk management
and compliance line, and the internal
audit line to ensure that the identification,
measurement, and mitigation of climate-
related risks are conducted appropriately,
comprehensively, and effectively.
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Sustainable Finance Practices OJK Circular Letter 14/2025 – XVIII.1.2.3.4.5.6.7.8.9
8. The Bank identifies, monitors, and 8. Climate change-related risks management is currently heavily
manages climate-related risks that may integrated into the credit risk management process as part
affect its financial condition, including of credit analysis and monitoring which is currently governed
capital and liquidity. The Bank ensures under the General Credit Policy for eight ESG-sensitive sectors,
that its risk appetite and risk management where the assessment is more qualitative in nature. To monitor
framework are adequate to address and manage the exposure of ESG Risk in the Bank’s portfolio, all
climate-related risks and determine the borrowers are assessed and provided with ESG Risk Rating. The
approach for identifying, measuring, ESG Risk monitoring are reported to the Board of Director through
monitoring, and managing such risks. related forums and committee such as Credit Policy Committee
and Credit Portfolio Quality Meeting (CPQM), which are attended
by Directors and/or members of Senior Management. For certain
sectors that the Bank considers having high ESG risk, the Bank
has its commitment aligned with UOB Group’s commitment in the
responsible financing policy to reduce or exit from certain sectors
within a specified timeframe. On annual basis, the Bank also
performs assessment of climate risk impact on credit risk, liquidity
risk, market risk as guided by OJK. For significant ESG risk that
emerged from non-Credit activity the risk is managed through
the protocol and governance/committee of the respective risk.
9. The Bank ensures a clear allocation of 9. Bank has an adequate governance structure to support the
roles, responsibilities, and transparency implementation of risk management, including environmental
across each line of defence in the risks, where the environmental risk governance structure has
implementation of the three lines of been stated in the Environmental Risk Management Framework.
defence in managing risks related to the The governance structure is in alignment with the Three Lines
impacts of climate change. Model. The Business and Supporting Units act as First Line (Risk
Owner) and are responsible to implement and execute effective
risk management in accordance to the applicable framework and
policies. Risk Management acts as Second Line (Risk Monitoring)
and independent of the First line to assist in monitoring the First
Line, formulates the framework and risk appetite for the Board
of Commissioner’s Approval, which the business function must
operate within. The Internal Audit act as Third Line to provide
independent audits on the effectiveness of First Line and Second
Line, and provide independent assurance to the President
Director, Audit Committee, and the Board of Director on the
effectiveness of environmental risk management, governance
structure, policies, framework, system, and implementation
process.
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Key Metrics
(in IDR million)
No. Description 31 Dec 2025 30 Sep 2025 30 Jun 2025 31 Mar 2025 31 Dec 2024
Available capital (amounts)
1 Common Equity Tier 1 (CET 1) 18,865,052 18,534,464 17,429,082 16,553,746 16,000,044
2 Tier 1 18,865,052 18,534,464 17,429,082 16,553,746 16,000,044
3 Total capital 20,313,884 20,026,507 18,953,410 18,071,623 17,491,372
Risk-Weighted Assets (amounts)
4 Total risk-weighted assets (RWA) 106,100,850 114,810,804 113,328,323 117,601,077 105,917,731
Risk-based capital ratios as a percentage of RWA
5 CET1 ratio (%) 17.78% 16.14% 15.38% 14.08% 15.11%
6 Tier 1 ratio (%) 17.78% 16.14% 15.38% 14.08% 15.11%
7 Total capital ratio (%) 19.15% 17.44% 16.72% 15.37% 16.51%
Additional CET1 buffer requirements as a percentage of RWA
8 Capital conservation buffer (2.5%
2.50% 2.50% 2.50% 2.50% 2.50%
from RWA)
9 Countercyclical Buffer (0 - 2.5% from
0.00% 0.00% 0.00% 0.00% 0.00%
RWA)
10 Capital Surcharge for Systemic Bank
1.00% 1.00% 1.00% 1.00% 1.00%
(1% - 2.5%)
11 Total CET1 as a buffer (Row 8 +
3.50% 3.50% 3.50% 3.50% 3.50%
Row 9 + Row 10)
12 CET1 component for buffer 10.15% 8.44% 7.72% 6.37% 7.51%
Basel III Leverage Ratio
13 Total Exposure 190,579,660 188,421,204 186,091,157 186,215,208 172,719,986
Leverage Ratio, including the
impact of temporary exemption on
14 current account placement with 9.90% 9.84% 9.37% 8.89% 9.26%
Bank Indonesia in order to fulfill
GWM requirements (if any)
Leverage Ratio, excluding the
impact of temporary exemption on
14b current account placement with 9.90% 9.84% 9.37% 8.89% 9.26%
Bank Indonesia in order to fulfill
GWM requirements (if any)
Leverage Ratio, including the
impact of temporary exemption on
current account placement with
Bank Indonesia in order to fulfill
14c 9.75% 9.53% 9.32% 9.03% 8.92%
GWM requirements (if any), after
incorporating average gross values
of Securities Financing Transaction
(SFT) assets
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No. Description 31 Dec 2025 30 Sep 2025 30 Jun 2025 31 Mar 2025 31 Dec 2024
Leverage Ratio, excluding the
impact of temporary exemption on
current account placement with
14d Bank Indonesia in order to fulfill 9.75% 9.53% 9.32% 9.03% 8.92%
GWM requirements (if any), after
incorporating average gross values
of SFT assets
Liquidity Coverage Ratio (LCR)
15 Total High-Quality Liquid Assets
53,231,268 41,075,432 40,167,947 43,556,763 37,233,900
(HQLA)
16 Total Net Cash Outflow 17,715,759 16,097,540 15,823,007 10,918,891 8,734,045
17 LCR (%) 300.47% 255.17% 253.86% 398.91% 426.31%
Net Stable Funding Ratio (NSFR)
18 Total Available Stable Funding (ASF) 95,763,674 95,802,668 92,232,905 85,756,131 85,169,516
19 Total Required Stable Funding (RSF) 79,111,697 80,601,855 80,002,195 79,241,649 73,912,071
20 NSFR (%) 121.05% 118.86% 115.29% 108.22% 115.23%
Capital - Capital Composition (CC1)
(in IDR million)
No Component Total
Common Equity Tier 1 capital : instrument and reserves
Directly issued qualifying common share (and equivalent for non-joint stock companies)
1 7,990,848
capital plus related stock surplus
2 Retained Earnings 11,492,748
3 Accumulated other comprehensive income (and other reserve) 679,640
Directly issued capital subject to phase out from CET1 (only applicable to non-joint stock
4 -
companies)
Common share capital issued by subsidiaries and held by third parties (amount allowed
5 -
in group CET1)
6 Common Equity Tier 1 capital before regulatory adjustments 20,163,236
Common Equity Tier 1 capital : regulatory adjustments
7 Prudential valuation adjustments -
8 Goodwill (813,973)
9 Other intangibes other than mortgage servicing rights (net of related tax liability) (250,667)
Deffered tax assets that rely on future profitability excluding those arising from
10 -
temporary differences (net of releted tax liability)
11 Cash-flow hedge reserve -
12 Shortfall of provisions to expected losses -
13 Securitisation gain on sale (as set out in paragraph 562 of Basel II framework) -
14 Gains and losses due to changes in own credit risk on fair valued liabilities -
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No Component Total
15 Defined - benefit pension fund net assets -
16 Investment in own shares (if not already netted off paid-in capital on reported balance sheet) -
17 Reciprocal cross-holdings in common equity -
Investments in the capital of Banking, financial and insurance entities that are outside
18 the scope of regulatory consolidation, net of eligible short positions, where the Bank -
does not own more than 10% of the issued share capital (amount above 10% threshold)
Signficant investments in the common stock of Banking, financial and insurance entities
19 that are outside the scope of regulatory consolidation, net of eligible short positions -
(amount above 10% treshold)
20 Mortgage servicing rights (amount above 10% treshold) -
Deffered tax assets arising from temporary differences (amount above 10% treshold, net
21 -
of related tax liability)
22 Amount exceeding the 15% treshold -
23 of which: siginificant investments in the common stock of financials -
24 of which: mortgage servicing rights -
25 of which : deffered tax assets arising from temporary differences -
26 National specific regulatory adjustments (233,544)
Regulatory adjustments applied to Common Equity Tier 1 due to insufficient additional
27 -
Tier 1 and Tier 2 to cover deductions
28 Total regulatory adjustment to common equity Tier 1 (1,298,184)
29 Common Equity Tier 1 capital (CET1) 18,865,052
Additional Tier 1 capital : instruments
30 Directly issued qualifying Additional Tier 1 instruments plus related stock surplus -
31 of which : classified as equity under applicable accounting standards -
32 of which : classified as liabilities under applicable accounting standards -
33 Directly issued capital instruments subject to phase out from Additional Tier 1 -
Additional Tier 1 instruments (and CET1 instruments not included in row 5) issued by
34 -
subsidiaries and held by third parties (amount allowed in group AT1)
35 of which : instruments issued by subsidiaries subject to phase out -
36 Additional Tier 1 capital before regulatory adjusments -
Additional Tier 1 capital : regulatory adjustments
37 Investments in own Additional Tier 1 instruments -
38 Reciprocal cross-holdings in Additional Tier 1 instruments -
Investments in the capital of Banking, financial and insurance entities that are outside
the scope of regulatory consolidation, net of eligible short positions, where the bank
39 -
does not own more than 10% of the issued common share capital of the entity (amount
above 10% treshold)
Siginificant investments in the capital of Banking, financial and insurance entities that
40 -
are outside the scope of regulatory consolidation (net of eligible short positions)
41 National specific regulatory adjustments -
41a Placement of funds in Additional Tier 1 instruments at other banks
Regulatory adjustments applied to Additional Tier 1 due to insufficient Tier 2 to cover
42 -
deductions
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No Component Total
43 Total regulatory adjustment to Additional Tier 1 capital -
44 Additional Tier 1 capital (AT 1) -
45 Tier 1 capital (T1 = CET 1 + AT 1) 18,865,052
Tier 2 capital : instruments and provisions
46 Directly issued qualifying Tier 2 instruments plus related stock surplus 290,823
47 Directly issued capital instruments subject to phase out from Tier 2 -
Tier 2 instruments (and CET1 and AT1 instruments not included in rows 5 or 34) issued by
48 -
subsidiaries and held by third parties (amount allowed in group Tier 2)
49 of which : instruments issued by subsidiaries subject to phase out -
50 Provisions 1,158,009
51 Tier 2 capital before regulatory adjustments 1,448,832
Tier 2 capital : regulatory adjustments
52 Investments in own Tier 2 instruments -
53 Reciprocal cross-holdings in Tier 2 instruments and other TLAC Liabilities -
Investment in the other TLAC liabilities of Banking, financial and insurance entities that
are outside the scope of regulatory consolidation and where the bank does not own
54 -
more than 10% of the issued common share capital of the entity, amount previously
designated for the 5% treshold but that no longer meets the conditions (for G-SIBs only)
Siginificant investments in the capital and other TLAC Liabilities of Banking, financial
55 and insurance entities that are outside the scope of regulatory consolidation (net of -
eligible short positions)
56 National specific regulatory adjustments -
56a Sinking Fund -
56b placement of funds in tier 2 instruments at other banks -
57 Total regulatory adjustments to Tier 2 capital -
58 Tier 2 capital (T2) 1,448,832
59 Total capital (TC = T1 + T2) 20,313,884
60 Total risk weighted assets 106,100,850
Capital ratios and buffers
61 Common Equity Tier 1 (as percentage of risk weighted assets) 17.78%
62 Tier 1 (as a percentage of risk weighted assets) 17.78%
63 Total capital (as a percentage of risk weighted assets) 19.15%
Institution specific buffer requirement (minimum CET1 requirement plus capital
64 conservation buffer plus countercyclical buffer requirement plus G-SIB buffer 3.50%
requirement, expressed as a percentage of risk weighted assets)
65 of which : capital conservation buffer requirement 2.50%
66 of which : Bank specific countercyclical buffer requirement 0.00%
67 of which : G-SIB buffer requirement 1.00%
68 Common Equity Tier 1 available to meet buffers (as a percentage of risk weighted assets) 10.15%
National minima (if different from Basel 3)
69 National Common Equity Tier 1 minimum ratio (if different from Basel 3 minimum) -
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No Component Total
70 National Tier 1 minimum ratio (if different from Basel 3 minimum) -
71 National total capital minimum ratio (if different from Basel 3 minimum) -
Amounts below the thereshold for deductions (before risk weighting) -
Non-siginificant investments in the capital and other TLAC Liabilities of other financial
72 -
entities
73 Significant investments in the common stock of financials -
74 Mortgage servicing rights (net of related tax liability) -
75 Defered tax assets arising from temporary differences (net of related tax liability) -
Applicable caps on the inclusion of provisions in Tier 2 -
Provisions eligible for inclusions in Tier 2 in respect of exposures subject to standardised
76 -
approach (prior to application of cap)
77 Cap on inclusion of provisions in Tier 2 under standardised approach -
Provision eligible for inclusion in Tier 2 in respect of exposures subject to internal rating-
78 -
based approach (prior to application of cap)
79 Cap for inclusions of provisions in Tier 2 under internal ratings-based approach -
Capital instruments subject to phase-out arrangements (only applicable between 1 Jan 2018 and 1 Jan 2022)
80 Current cap on CET1 instruments subject to phase out arrangements -
Amount excluded from CET1 due to cap (excess over cap after redemptions and
81 -
maturities)
82 Current cap on AT1 instruments subject to phase out arrangements -
Amount excluded from AT1 due to cap (excess over cap after redemptions and
83 -
maturities)
84 Current cap on T2 instruments subject to phase out arrangements -
85 Amount excluded from T2 due to cap (excess over cap after redemptions and maturities) -
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Capital - Capital Reconciliation (CC2)
(in IDR million)
31 December 2025
No. ITEMS
(Audited)
ASSETS
1 Cash 642,704
2 Placement with Bank Indonesia 7,115,892
3 Placement with other banks 1,410,495
4 Spot and derivatives /forward receivables 1,607,242
5 Securities 37,435,496
6 Securities sold under repurchase agreements (repo) 3,611,757
7 Securities purchased under resell agreements (reverse repo) 1,703,647
8 Acceptance receivables 2,594,758
9 Loans 111,782,340
10 Sharia Financing
11 Equity investment 26
12 Other Financial Assets 1,286,858
13 Impairment on finacial assets -/-
a. Securities (19,661)
b. Loans (3,825,446)
c. Others (7,172)
14 Intangible assets 1,133,973
Accumulated amortization on intangible assets -/- (69,333)
15 Fixed assets and equipment 5,743,634
Accumulated depreciation on fixed assets and equipment -/- (3,206,730)
16 Non Productive Asset
a. Abandoned property 28,849
b. Foreclosed assets 135,313
c. Suspense accounts 751
d. Interbranch assets -
17 Other assets 1,393,810
TOTAL ASSETS 170,499,203
LIABILITIES AND EQUITY
LIABILITIES
1 Current account 39,079,248
2 Saving account 40,599,341
3 Time deposit 53,634,093
4 Electronic money -
5 Liabilities to Bank Indonesia -
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31 December 2025
No. ITEMS
(Audited)
6 Liabilities to other banks 5,283,822
7 Spot and derivatives/forward payables 1,471,098
8 Liabilities on securities sold under repurchase agreements (repo) 3,524,684
9 Acceptance payables 2,005,479
10 Securities issued 944,990
11 Borrowings -
12 Margin deposit 546,741
13 Interbranch liabilities -
14 Other liabilities 3,286,064
15 Minority interest -
TOTAL LIABILITIES 150,375,560
EQUITIES
16 Paid in capital
a. Authorized capital 9,000,000
b. Unpaid capital -/- (5,943,102)
c. Treasury stock -/- -
17 Additional paid in capital
a. Share premium 4,933,950
b. Share discount -/- -
c. Fund for paid up capital -
d. Others 4,576
18 Other comprehensive income
a. Gain 479,434
b. Losess -/- -
19 Reserves
a. General reserves 156,037
b. Appropriated reserves -
20 Gain /loss
a. Previous years 9,963,671
b. Current year 1,529,077
c. Paid dividens -
TOTAL EQUITY ATTRIBUTABLE TO OWNERS 20,123,643
TOTAL EQUITY 20,123,643
TOTAL LIABILITIES DAN EQUITY 170,499,203
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Capital - Main Features of Capital Instruments and
Tlac - Eligible (CCA) Instruments
QUANTITATIVE / QUALITATIVE INFORMATION
1 Publisher PT Bank UOB Indonesia
2 Identification Number BBIA02SBCN1, BBIA02SBCN2, BBIA03SBCN1 and BBIA04SBCN1
3 Law used Indonesian Law
3a Means that enable the implementation N/A
of obligations on Section 13 of the TLAC
Term Sheet reached (for other valid
TLAC instruments governed by foreign
law)
Treatment Instrument under the provisions of CAR
4 At the time of transition N/A
5 After the transition period Tier 2
6 Are the instruments eligible for Consolidation and Individual
Individual / Consolidation or
Consolidation and Individual
7 Type Instruments Subordinated Bonds
8 The amounts recognized in the IDR290,823 million
calculation of CAR
9 Par value of the instrument IDR950,000 million
10 Classification according to financial Liabilities - Amortized Cost
accounting standards
11 Publication date 5 July 2019, 13 November 2019, 08 March 2022 dan 26 June 2024
12 No maturity (perpetual) or with maturity With Maturity
13 Due date 5 July 2026, 13 November 2026, 08 March 2029 dan 26 June 2031
14 Execution of a call option on the N/A
approval of the Supervisory Bank
15 Call option date, the number of N/A
withdrawals and other requirements of
the call option (if any)
16 Subsequent call option N/A
Coupon / dividend
17 Dividen/ kupon dengan bunga tetap Fixed
atau floating
18 The level of the coupon rate or other 9.85%; 9.25%; 8.00% dan 7.50%
index that becomes a reference
19 Whether or not the dividend stopper No
20 Full discretionary, partial or mandatory Mandatory
21 Are there step-up feature or other No
incentives
22 Non - cumulative or cumulative Non - cumulative
23 Convertible or non-convertible No
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QUANTITATIVE / QUALITATIVE INFORMATION
24 If the convertible, specify trigger point N/A
25 If the convertible, whether whole or in N/A
part
26 If converted, how the conversion rate N/A
27 If converted, whether mandatory or N/A
optional
28 If converted, specify the type of N/A
instrument conversion
29 If converted, the issuer of the instrument N/A
mentioned it converts into
30 Features write-down Yes
31 If the write-down, specify trigger its When a Company is potentially disrupted through its point of non-
viability and has a term of 5 (five) years or more and can only be
repaid after obtaining OJK approval. Based on circular letter from
OJK No. 20 / SEOJK.03 / 2016 dated 21 June 2016, Subordinated
Bonds may be converted into ordinary shares or written down if:
i. The ratio of the Common Equity Tier 1 / CET 1 is lower than or equal
to 5.125% (five point one hundred and twenty five percent) of risk-
weighted assets (RWA) either individually or consolidatively with
subsidiaries; and / or
ii. There is a plan from the competent authority to undertake equity
participation to a Bank that is deemed to be potentially disrupted
by its continuity;
iii. and there are commands from OJK to convert into ordinary shares
and / or Write Down
32 If the write-down, whether full or partial Proportional, partial or full with OJK approval
33 If the write-down, permanent or Permanent
temporary
34 If the write-down of temporary, explain N/A
the mechanism of write-up
34a Subordination type Subordinated bonds
35 Hierarchy of the instrument at the time 1. First Preferred Creditor is entitled to receive full payment of all bills
of liquidation receivable in accordance with the statutory provisions applicable
2. Furthermore, the Customer storage and Senior Debt creditors are
entitled to receive full payment of all bills receivable in accordance
with their respective debt agreements, with special attention
given bail
3. After the creditors Preferred, Depositors and creditors Debt
Senior, receive full payment of all charges payable in accordance
with provisions in the loan agreements each of the holders of the
Subordinated Bonds (including holders of Subordinated Bonds
or creditors of subordinated loans other position pari passu
with holders of the Subordinated Bonds if there are) entitled to
receive full payment of all bills receivable in accordance with the
provisions of their respective debt agreements
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QUANTITATIVE / QUALITATIVE INFORMATION
4. In the case of a preferred creditor, the depository customer of
the senior debt creditor, has not received full payment of his
receivables and if the trustee receives payment or distribution
from the curator, the liquidator or guardian who takes care of the
company’s assets and assets in the liquidation process:
a. Trustee shall not distribute the money received by the Trustee
from the curator, liquidator or guardian who manages the
Company’s assets and assets in the liquidation process, to the
Subordinated Bond Holder unless the Trust Agent has received:
i. written affirmation of the curators, liquidators or guardians
who administer the assets of the Company in the liquidation
process that all preferred creditors, depositors and senior
debt creditors are paid in full; or
ii. authorized court order in the respective jurisdiction ordering
or authorizing the Trustee to make payments to the
Subordinated Bond Holders because all preferred creditors,
depositors, senior creditors and debtors have been paid in
full.
b. In case the Trustee does not receive the written affirmation as
mentioned in 4.a.i. Or court order as specified in 4.a.ii. In this
paragraph the Trust Agent must immediately refund the payment
received by the Trustee to the curator, liquidator or guardian who
manages the assets and assets of the Company in the liquidation
process, for the payment of all the preferred creditors, depositors
and senior debtors who are still not yet paid. If the curator,
liquidator or guardian who handles the assets and assets of the
Company in the liquidation process does not receive the money
returned by the Trustee, the Trust Agent must open a separate
bank account and deposit the received money into the account
until the Trustee receives the letter / document Mentioned in point
4.ai Or 4.a.ii. mentioned above.
5. Except in the case of the preferential creditors, depositors
and senior creditors receiving full payment in the liquidation
process and by not excluding the provision of treatment as the
Company’s Tier 2 capital as referred to in POJK No.11 / POJK.03
/ 2016 and The Subordinated Bondholder Subordinates who
directly receive payments in other ways from, or the distribution
of, the assets of the Company, of any kind or nature, whether in
cash, property or securities, the Subordinated Bond Holder is
obligated to deliver payment or The distribution of such assets
to the Trustee or the curator in bankruptcy, or the liquidator or
guardian who manages the Company’s assets and assets in
the liquidation process for the distribution of the Company’s
assets in accordance with the provisions of point 1.2. And 3.
above
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QUANTITATIVE / QUALITATIVE INFORMATION
6. If the remaining proceeds of the Company’s liquidation after the
satisfaction of the creditor’s outstanding billing, the depositors
and the senior debtors are insufficient to pay the amount due
under the Subordinated Bond and any collateral right that
ranks paripassu with Subordinated Bonds, the Subordinated
Bondholders and the holder of the claim rights Ranks pari
passu with Subordinated Bonds will share outstanding, each
of which is their right.
36 Is the transition to features that are No
non-compliant
37 If yes, explain the features of non- N/A
complaint
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Leverage Ratio Exposure
(in IDR million)
No Description Total
Total assets in the statement of financial position in the published financial statements
1 173,875,431,00
(Gross value before deducting Allowance for Impairment Losses).
Adjustments for the value of investments in Banks, financial institutions, insurance
companies, and/or other entities based on financial accounting standards must be
2 -
consolidated but outside the scope of consolidation based on the provisions of the
Financial Services Authority.
Adjustment for the value of the underlying financial assets that have been transferred
to the asset securitization meeting the off-sale requirements as stipulated in the
Financial Services Authority Regulation concerning prudential principles in asset
3 -
securitization activities for commercial banks. In the event that the underlying financial
asset has been deducted from the total assets in the statement of financial position,
the number in this line is 0 (zero).
Adjustment to the temporary exemption from the placement of demand deposits with
4 Bank Indonesia in order to comply with the minimum statutory reserve requirements (if -
any)
Adjustments for fiduciary assets that are recognized as components of the statement
5 of financial position based on financial accounting standards but are excluded from -
the calculation of total exposure in the Leverage Ratio.
Adjustments for the value of regular purchases or sales of financial assets using the
6 -
trade date accounting method.
Adjustments for the value of cash pooling transactions that meet the requirements as
7 -
stipulated in this Financial Services Authority Regulation.
8 Adjustment for the value of exposure to derivative transactions. 4,050,092,00
9 Adjustment for SFT exposure values for example reverse repo transactions. 136,670,00
Adjustment for the TRA exposure value which has been multiplied by the Credit
10 17,534,376,00
Coversion Factor
Prudential assessment adjustments in the form of capital deduction factors and
11 (5,016,909,00)
Allowance for Impairment Losses.
12 Other adjustments -
13 Total Exposure in the calculation of the Leverage Ratio. 190,579,660,00
Qualitative Analysis
Total Exposure in the calculation of the Leverage Ratio is the sum of asset exposures in the statement of financial
position, exposure to derivative transactions, exposure to securities financing transactions (SFT), TRA exposure in
the commitments and contingencies report which includes the trading book position and banking book position
in December 2025. This exposure calculation is needed to monitor that Core Capital to Total exposure is above the
minimum ratio set by OJK, which is 3%.
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Leverage Ratio Calculation
(in IDR million)
Period
Description
Dec 25 Sep 25
Assets Exposure on Financial Position Statement
1 Asset exposure in the statement of financial position includes collateralized
assets, but does not include derivative transaction exposure and SFT 166,944,280 166,496,961
exposure (gross value before deducting Allowance for Impairment Losses)
2 The value added back for derivative collateral submitted to the counterparty
which resulted in a decrease in total asset exposure in the balance sheet - -
due to the application of financial accounting standards
3 (Reduction of receivables related to CVM given in derivative transactions) - -
4 (Adjustments for the carrying amount of securities received in SFT exposure
- -
recognized as assets)
5 (Allowance for Impairment Losses for these assets is in accordance with
(3,852,279) (3,766,392)
financial accounting standards)
6 (Assets that have been calculated as a deduction factor for Core Capital
as referred to in the Financial Services Authority Regulation regarding the (1,164,630) (1,384,904)
minimum capital adequacy requirement for commercial banks)
7 Total Assets Exposure on Financial Position Statement 161,927,371 161,345,665
Sum from row 1 to row 6
Derivative Transaction Exposure
RC value for all derivative transactions, whether there is a variation margin
8 that meets the requirements or there is an offsetting agreement that meets 1,970,206 2,598,096
certain requirements
9 The added value which is the PFE for all derivative transactions 3,695,634 4,542,949
(Exception for exposure to derivative transactions settled through a central
10
counterparty (CCP))
11 Adjustment for the effective notional value of credit derivatives - -
(Adjustments for effective notional value are offset and add-on deductions
12 - -
for credit derivative sales transactions)
13 Total Derivative Transaction Exposure 5,665,840 7,141,045
Sum from row 8 to row 12
Securities Financing Transaction (SFT) Exposure
14 Gross carrying amount of SFT assets 5,315,404 3,623,689
15 (Net value between cash liabilities and cash receivables) - -
Credit Risk due to counterparty failure related to SFT assets which refers to
16 the calculation of current exposure as regulated in the Attachment to this 136,670 74,192
Financial Services Authority Regulation
17 Exposure as an SFT agent - -
18 Total Securities Financing Transaction (SFT) Exposure 5,452,074 3,697,881
Sum from row 14 to row 17
Administrative Transaction Exposure
19 Value of all committed or contingent liabilities 105,631,578 94,603,439
Gross value before deducting Allowance for Impairment Losses
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Period
Description
Dec 25 Sep 25
(Adjustments to the result of the multiplication between the value of the
20 commitment obligation or contingent liability and the Credit Conversion (87,779,224) (78,039,856)
Factor are then reduced by Allowance for Impairment Losses).
(Allowance for Impairment Losses on Administrative Transaction according
21 (317,979) (326,970)
to financial accounting standards)
22 Total Administrative Transaction Exposure 17,534,375 16,236,613
Sum from row 19 to row 21
Capital and Total Exposure
23 Core Capital 18,865,506 18,534,464
24 Total Exposure 190,579,660 188,421,204
Sum from row 7, row 13, row 18, and row 22
Leverage Ratio
Leverage Ratio Value, including the impact of adjustments to temporary
25 exceptions for current account placements with Bank Indonesia in order to 9.90% 9.84%
meet the minimum statutory reserve requirements (if any)
Leverage Ratio Value, excluding the impact of adjustments to temporary
25a exceptions for current account placements with Bank Indonesia in order to 9.90% 9.84%
comply with the minimum statutory reserve requirements (if any)
26 Minimum Leverage Ratio 3% 3%
27 Bearing to Leverage Ratio
Disclosure of Average Value
The average value of the carrying value of SFT assets on a gross basis, after
28 adjustment for sales accounting transactions which are calculated on a net 8,229,018 9,751,979
basis with cash liabilities in SFT and cash receivables in SFT
The value at the end of the reporting quarter of the carrying amount of SFT
assets on a gross basis, after adjustment for sales accounting transactions
29 5,315,404 3,623,689
which are calculated on a net basis with cash liabilities in SFT and cash
claims in SFT
Total Exposure, including the impact of the adjustment to the temporary
exemption from the placement of demand deposits with Bank Indonesia in
30 order to comply with the minimum statutory reserve requirements (if any), 193,493,274 194,549,494
which has included the average value of the gross carrying value of SFT
assets as referred to in line 28
Total Exposure, excluding the impact of the adjustment to the temporary
exemption from the placement of demand deposits with Bank Indonesia in
30a order to comply with the minimum statutory reserve requirements (if any), 193,493,274 194,549,494
which has included the average value of the gross carrying value of SFT
assets as referred to in line 28
Leverage Ratio Value, including the impact of the adjustment to the temporary
exemption from the placement of demand deposits with Bank Indonesia in order
31 9.75% 9.53%
to meet the minimum statutory reserve requirements (if any), which has included the
average value of the gross carrying value of SFT assets as referred to in line 28
Leverage Ratio Value, excluding the impact of the adjustment to the
temporary exception on the placement of demand deposits with Bank
31a Indonesia in order to meet the minimum statutory reserve requirements (if 9.75% 9.53%
any), which has included the average value of the gross carrying value of SFT
assets as referred to in line 28
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Period
Description
Dec 25 Sep 25
Qualitative Analysis
The Leverage Ratio as of December 2025 is 9.90% which is the result of a comparison between Core Capital of IDR
18.87 Trillion and Total Exposure of IDR 190.58 Trillion. When compared to the September 2025 period, the Leverage
Ratio for the December 2025 period has increased by 0.06%. This increase was due to an increase in core capital of
IDR 0.33 trillion. The Bank will continue to maintain capital (especially Core Capital) so that the Leverage Ratio remains
above the minimum ratio in accordance with the Financial Services Authority Regulation No.31/POJK.03/2019 dated
December 2, 2019.
Risk Exposure Table
1. Disclosure of Credit Quality on Assets (CR1)
(in IDR million)
Allowance for
Gross Carrying Amount Allowance Allowance for
Impairment Losses Net Amount
for Impairment
Not Yet (a+b+c)
Overdue Impairment Losses (IRB
Overdue Losses Stage 2 & 3 Stage 1 Approach)
Bills
Bills
a b c d e f g
1 Securities - 33,681,610 (19,661) (6,456) (13,205) 33,661,949
2 Loans 1,872,732 109,909,608 (3,825,446) (3,328,338) (497,108) 107,956,894
Off-Balance
3 Sheet - 8,783,803 (2,290) 0 (2,290) 8,781,513
Transaction
Total 1,872,732 152,375,021 (3,847,397) (3,334,794) (512,603) 150,400,356
2. Disclosure of Credit Mutations and Matured Securities (CR2)
(in IDR million)
No a
1 Credits and Securities that have matured in the last reporting period 1,915,737
2 Credits and Securities that have matured since last reporting period 91,538
3 Loans and Securities that are reversed back to undue bills (24,965)
4 Write-offs (80,487)
5 Other alterations (29,091)
6 Matured Loans and Securities at reporting date (1+2-3-4+5) 1,872,732
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3. Disclosure of Net Claims by Region
(in IDR million)
31 December 2025
Net Claims by Region
No Portfolio Category East
West Central
Jakarta Java & Sumatera
Java Java
Bali
a b c d e f g
1 Claims on the Government 44,862,664 - - - -
2 Claims on Public Sector Entities 9,706,767 - - - -
Claims on Multilateral Development Banks and
3 - - - - -
International Institution
4 Claims on Banks 2,263,706 15,138 605 23,163 -
5 Claims in the form of Covered Bonds - - - - -
Claims on Securities Companies and Other
6 6,038,340 - - - -
Financial Services Institution
Claims in the form of Subordinated Securities/
7 Receivables, Equity and Other Capital 26 - - - -
Instruments
8 Claims Secured by Residential Properties 6,191,309 564,869 373,509 1,578,985 609,417
9 Claims Secured by Commercial Properties 24,395,338 1,162,699 1,438,883 3,495,328 2,204,671
Claims for the Land Acquisition, Land
10 668,944 200 31,847 69,257 167,075
Processing and Construction
11 Claims on Employee/Retiree - - - - -
Claims on Micro, Small Business and Retail
12 12,508,553 54,242 60,408 422,147 103,731
Portfolio
13 Claims on Corporations 44,621,145 1,113,063 550,148 3,301,975 4,564,291
14 Claims-Past Due 449,716 62,695 116,276 305,898 53,650
15 Other Assets 4,668,228 64,760 145,091 109,932 70,326
Total 156,374,736 3,037,666 2,716,768 9,306,685 7,773,161
266 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
31 December 2024
Net Claims by Region
Kalimantan
Kalimantan & Central East Java
Total Jakarta West Java Sumatera & Total
Makassar Java & Bali
Makassar
h i j k l m n o p
- 44,862,664 39,174,684 - - - - - 39,174,684
- 9,706,767 3,052,941 - - - - - 3,052,941
- - - - - - - - -
339 2,302,951 4,666,311 26,819 - 41,201 - 455 4,734,786
- - - - - - - - -
- 6,038,340 5,670,636 - - - - - 5,670,636
- 26 26 - - - - - 26
285,126 9,603,216 6,255,382 607,194 415,774 1,648,294 764,348 282,910 9,973,902
1,171,941 33,868,861 17,529,396 1,389,965 1,695,818 3,737,506 2,354,336 1,259,970 27,966,991
25,324 962,646 2,602,884 17,169 35,251 63,901 217,378 27,279 2,963,862
- - - - - - - - -
80,381 13,229,462 13,403,335 92,560 177,835 221,147 102,608 41,954 14,039,439
270,058 54,420,680 38,531,215 992,292 422,977 4,275,349 4,355,787 321,846 48,899,466
40,170 1,028,404 416,975 98,161 107,864 286,077 41,806 30,665 981,548
54,375 5,112,712 4,266,814 82,282 171,800 144,134 82,789 65,888 4,813,707
1,927,713 181,136,729 135,570,599 3,306,442 3,027,319 10,417,609 7,919,052 2,030,967 162,271,988
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 267
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4. Disclosure of Net Claims by Economic Sector
(in IDR million)
Claims on
Claims on
Claims Securities
Claims on Multilateral
in the Companies
Claims on the Public Development Claims to
No. Economic Sector form of and Other
Government Sector Banks and Banks
Covered Financial
Entities International
Bond Services
Institutions
Institutions
a b c d e f g h
31 December 2025
1 Agricultur, Forestry, and Fisheries - - - - - -
2 Mining and Excavation - 768,048 - - - -
3 Processing Industry - - - 38,887 - -
Procurement of Electricity, Gas,
4 - 1,000,413 - - - -
Steam/Hot Water and Cold Air
Water Management, Wastewater
Management, Waste
5 - - - - - -
Management and Recycling, and
Remediation Activities
6 Construction - 0 - - - -
Wholesale and Retail Trade;
7 Car and Motorcycle Repair and - 7,938,306 - - - -
Maintenance
8 Transportation and Warehousing - - - - - -
Provision of Accommodation and
9 - - - - - -
Provision of Food and Drink
10 Information and Communication - - - - - -
11 Financial and Insurance Activities 8,557,595 - - 2,263,629 - 6,037,057
12 Real Estate - - - - - -
Professional, Scientific and
13 - - - - - -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
14 - - - - - -
Employment, Travel Agents and
Other Business Support
Government Administration,
15 Defense and Compulsory Social - - - - - -
Security
16 Education - - - - - -
17 Health and Social Activities - - - - - -
Arts, Entertainment and
18 - - - - - -
Recreation
19 Other Service Activities - - - - - -
268 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
Claims in
Claims
the form of
for Land Claims on
Subordinated Claims Claims
Acquisition, Claims on Micro, Small
Securities/ Secured by Secured by Claims on Claims- Other
Land Employee/ Business
Receivables, Residential Commercial Corporations Past Due Assets
Processing Retiree and Retail
Equity and Properties Properties
and Portfolio
Other Capital
Construction
Instruments
i j k l m n o p q
- 31,586 311,768 - - 12,144 4,857,931 - -
- 1,292 174,484 - - 1,916 9,633,780 - -
- 705,174 11,752,803 - - 404,534 26,619,142 125,812 -
- - 250,742 - - - 406,980 - -
- 2,750 34,747 - - 998 10,692 - -
- 75,719 56,635 962,646 - 37,567 492,260 51,134 -
- 2,107,536 8,963,264 - - 1,360,964 6,953,162 320,182 -
- 149,243 3,203,146 - - 45,228 750,145 12,567 -
- 20,294 1,648,991 - - 60,420 3,208 0 -
- 158,992 3,420,724 - - 21,533 4,123,155 - -
- - - - - - 48,335 - -
- 34,207 2,730,005 - - 72,662 146,254 198,164 -
- 18,282 149,952 - - 31,229 71,710 - -
- 69,227 530,985 - - 54,803 241,153 - -
- - - - - - - - -
- - 16,931 - - 4,178 - - -
- 3,336 8,000 - - 12,706 - - -
- 433 4,514 - - 1,503 425 - -
- 80,300 247,000 - - 39,062 20,372 940 -
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 269
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Good Corporate Governance
Claims on
Claims on
Claims Securities
Claims on Multilateral
in the Companies
Claims on the Public Development Claims to
No. Economic Sector form of and Other
Government Sector Banks and Banks
Covered Financial
Entities International
Bond Services
Institutions
Institutions
a b c d e f g h
Household Activities as an
Employers; Activities that
20 Produce Goods and Services by - - - - - -
Households Used to Meet Their
Own Needs
Activities of International
21 Agencies and Other Extra - - - - - -
International Agencies
22 Household - - - - - -
23 Not Other Business Fields 29,189,177 - - 435 - 1,283
24 Others 7,115,892 - - - - -
Total 44,862,664 9,706,767 - 2,302,951 - 6,038,340
31 Desember 2024
1 Agricultur, Forestry, and Fisheries - - - - - -
2 Mining and Excavation - 736,863 - - - -
3 Processing Industry - - - 657,520 - -
Procurement of Electricity, Gas,
4 - 110,048 - - - -
Steam/Hot Water and Cold Air
Water Management, Wastewater
Management, Waste
5 - - - - - -
Management and Recycling, and
Remediation Activities
6 Construction - - - - - -
Wholesale and Retail Trade;
7 Car and Motorcycle Repair and - 2,206,030 - - - -
Maintenance
8 Transportation and Warehousing - - - - - -
Provision of Accommodation and
9 - - - - - -
Provision of Food and Drink
10 Information and Communication - - - - - -
11 Financial and Insurance Activities 22,902,530 - - 4,076,749 - 5,663,525
12 Real Estate - - - - - -
Professional, Scientific and
13 - - - - - -
Technical Activities
270 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
Claims in
Claims
the form of
for Land Claims on
Subordinated Claims Claims
Acquisition, Claims on Micro, Small
Securities/ Secured by Secured by Claims on Claims- Other
Land Employee/ Business
Receivables, Residential Commercial Corporations Past Due Assets
Processing Retiree and Retail
Equity and Properties Properties
and Portfolio
Other Capital
Construction
Instruments
i j k l m n o p q
- - - - - - - - -
- - - - - - - - -
- 6,144,846 364,171 - - 158,253 - 294,046 -
- - - - - 10,909,736 41,702 25,557 -
- - - - - 25 275 - 5,112,712
- 9,603,216 33,868,861 962,646 - 13,229,462 54,420,680 1,028,404 5,112,712
- 33,305 325,281 - - 4,379 4,401,833 - -
- 1,975 210,574 - - 8,952 11,462,143 - -
- 724,203 11,283,359 - - 387,740 19,528,617 135,345 -
- 2,923 243,758 - - 491 138,152 - -
- 4,157 7,436 - - - - - -
- 68,694 75,676 2,963,862 - 28,270 12,252 31,004 -
- 2,236,251 9,011,730 - - 1,057,208 6,709,497 297,746 -
- 152,555 2,334,299 - - 75,366 1,330,298 16,535 -
- 43,227 1,642,950 - - 69,210 55,529 16,296 -
25 144,811 751,398 - - 19,774 1,768,441 - -
1 1,112 - - - - 1,187,048 - -
- 23,338 744,752 - - 24,827 1,976,680 201,486 -
- 35,606 43,528 - - 14,981 42,709 - -
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 271
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Good Corporate Governance
Claims on
Claims on
Claims Securities
Claims on Multilateral
in the Companies
Claims on the Public Development Claims to
No. Economic Sector form of and Other
Government Sector Banks and Banks
Covered Financial
Entities International
Bond Services
Institutions
Institutions
a b c d e f g h
Rental and Leasing Activities
Without Option Rights,
14 - - - - - -
Employment, Travel Agents and
Other Business Support
Government Administration,
15 Defense and Compulsory Social - - - - - -
Security
16 Education - - - - - -
17 Health and Social Activities - - - - - -
Arts, Entertainment and
18 - - - - - -
Recreation
19 Other Service Activities - - - - - 6,000
Household Activities as an
Employers; Activities that
20 Produce Goods and Services by - - - - - -
Households Used to Meet Their
Own Needs
Activities of International
21 Agencies and Other Extra - - - - - -
International Agencies
22 Household - - - - - -
23 Not Other Business Fields 16,272,154 - - 517 - 1,111
24 Others - - - - - -
Total 39,174,684 3,052,941 - 4,734,786 - 5,670,636
272 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
Claims in
Claims
the form of
for Land Claims on
Subordinated Claims Claims
Acquisition, Claims on Micro, Small
Securities/ Secured by Secured by Claims on Claims- Other
Land Employee/ Business
Receivables, Residential Commercial Corporations Past Due Assets
Processing Retiree and Retail
Equity and Properties Properties
and Portfolio
Other Capital
Construction
Instruments
i j k l m n o p q
- 48,623 203,565 - - 15,549 113,394 - -
- - - - - - - - -
- - 22,060 - - 3,093 - - -
- 3,152 13,220 - - 14,262 1,000 - -
- 806 7,789 - - 100 1,493 - -
- 66,594 616,066 - - 23,097 129,033 2,069 -
- - - - - - - - -
- - - - - - - - -
- 6,382,570 429,550 - - 173,205 - 267,198 -
- - - - - 12,118,935 40,635 13,869 -
- - - - - - 712 - 4,813,707
26 9,973,902 27,966,991 2,963,862 - 14,039,439 48,899,466 981,548 4,813,707
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 273
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Good Corporate Governance
5. Disclosure of Net Claims by Remaining Contract Period
(in IDR million)
31 December 2025
Net Claims by Remaining Contract Period
No. Portfolio Category
>1 years to 3 > 3 years to 5
<=1 years >5 years
years years
a b c d e f
1 Claims on the Government 10,926,232 3,460,601 13,806,912 9,553,028
2 Claims on Public Sector Entities 8,972,459 734,308 - 0
Claims on Multilateral Development Banks
3 - - - -
and International Institution
4 Claims on Banks 908,500 369,342 27 -
5 Claims in the form of Covered Bonds - - - -
Claims on Securities Companies and Other
6 5,680,317 356,272 1,750 -
Financial Services Institution
Claims in the form of Subordinated
7 Securities/Receivables, Equity and Other - - - -
Capital Instruments
8 Claims Secured by Residential Properties 3,147,160 320,520 626,071 5,506,476
9 Claims Secured by Commercial Properties 19,971,563 4,109,840 5,436,265 4,325,096
Claims for the Land Acquisition, Land
10 748,506 61,360 36,393 116,387
Processing and Construction
11 Claims on Employee/Retiree - - - -
Claims on Micro, Small Business and Retail
12 2,611,645 1,512,159 7,435,587 1,668,377
Portfolio
13 Claims on Corporations 39,704,661 3,200,738 9,272,173 2,104,781
14 Claims-Past Due 438,387 213,187 88,553 285,368
15 Other Assets - - - -
Total 93,109,429 14,338,327 36,703,732 23,559,513
274 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
31 December 2024
Net Claims by Remaining Contract Period
Non >1 years to > 3 years to Non
Total <=1 years >5 years Total
Contractual 3 years 5 years Contractual
g h i j k l m n
7,115,892 44,862,664 19,592,776 1,850,154 5,068,596 6,862,031 5,801,127 39,174,684
- 9,706,767 2,343,513 - 709,428 - - 3,052,941
- - - - - - - -
1,025,082 2,302,951 2,037,074 256,923 37 - 2,440,752 4,734,786
- - - - - - - -
- 6,038,340 4,352,294 989,943 328,399 - - 5,670,636
26 26 - - - - 26 26
2,990 9,603,216 3,004,890 361,955 746,949 5,854,017 6,091 9,973,902
26,096 33,868,861 19,701,374 1,638,350 4,515,109 2,073,433 38,725 27,966,991
- 962,646 1,908,080 967,818 53,248 34,716 - 2,963,862
- - - - - - - -
1,694 13,229,462 2,090,157 1,315,800 5,192,133 5,436,175 5,174 14,039,439
138,327 54,420,680 37,473,429 3,186,963 7,335,577 719,320 184,177 48,899,466
2,909 1,028,404 420,263 84,347 202,816 267,789 6,333 981,548
5,112,712 5,112,712 - - - - 4,813,707 4,813,707
13,425,728 181,136,729 92,923,850 10,652,253 24,152,292 21,247,481 13,296,112 162,271,988
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 275
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Good Corporate Governance
6. Disclosure of Claims and Provision by Region
(in IDR million)
31 December 2025
Region
No Description
Central East Java Kalimantan
Jakarta West Java Sumatera
Java & Bali & Makassar
a b c d e f g h
1 Bills 232,940,232 4,674,478 4,322,269 14,682,508 12,655,106 2,824,462
2 Impairment Bills 9,270,883 641,720 938,053 696,155 161,677 358,315
a. Not yet due 8,396,084 577,040 563,817 270,744 75,585 310,802
b. Past Due 874,798 64,681 374,237 425,410 86,092 47,513
Allowance for Impairment
3 441,103 16,591 7,243 22,677 20,618 4,815
Losses - Stage 1
Allowance for Impairment
4 1,359,914 328,221 194,599 40,174 15,853 39,908
Losses - Stage 2
Allowance for Impairment
5 444,934 1,986 258,203 120,356 32,442 7,343
Losses - Stage 3
6 Write-off 757,655 55,438 46,199 36,959 18,479 9,240
7. Disclosure of Claims and Provision by Economic Sector
(in IDR million)
31 December 2025
Impairment Bills Allowance Allowance Allowance
No Economic Sector for for for
Bills Impairment Impairment Impairment
Not yet due Past Due Losses - Losses - Losses -
Stage 1 Stage 2 Stage 3
a b c d e f g h
Agricultur, Forestry, and
1 10,393,501 29,078 - 11,525 2,611 -
Fisheries
2 Mining and Excavation 14,231,934 - - 19,149 - -
3 Processing Industry 67,589,077 2,158,080 467,280 86,002 817,484 344,927
Procurement of Electricity,
4 Gas, Steam/Hot Water and 1,842,152 - - 4,508 - -
Cold Air
Water Management,
Wastewater Management,
5 Waste Management and 77,221 - - 156 - -
Recycling, and Remediation
Activities
6 Construction 3,577,829 296,753 53,862 2,816 255,353 2,728
Wholesale and Retail Trade;
7 Car and Motorcycle Repair 42,309,072 1,133,724 614,921 74,293 191,733 299,941
and Maintenance
276 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
31 December 2024
Region
Central East Java & Kalimantan
Total Jakarta West Java Sumatera Total
Java Bali & Makassar
i j k l m n o p
272,099,055 206,632,113 4,966,547 4,420,846 15,376,137 10,549,585 2,916,282 244,861,510
12,066,803 8,674,030 805,547 1,002,035 804,605 271,160 360,421 11,917,798
10,194,073 7,824,435 696,223 638,543 398,221 211,578 319,319 10,088,319
1,872,730 849,595 109,324 363,492 406,384 59,582 41,102 1,829,479
513,048 703,912 21,274 9,321 35,555 26,242 7,529 803,833
1,978,669 1,834,752 356,258 214,222 68,356 51,954 56,088 2,581,630
865,263 500,955 11,421 256,077 121,654 35,854 13,214 939,175
923,970 895,828 70,120 58,480 38,644 22,126 6,161 1,091,359
31 December 2024
Impairment Bills
Allowance for Allowance for Allowance for
Impairment Impairment Impairment Write-off
Write-off Bills
Not yet due Past Due Losses - Stage Losses - Stage Losses - Stage
1 2 3
i c d e f g h i
- 6,590,173 16,886 - 10,085 2,504 - -
- 15,904,534 11,879 - 22,341 1,755 - -
- 52,033,889 2,562,890 508,714 67,653 1,290,021 397,747 -
- 1,498,606 4,545 - 1,121 653 - -
- 22,999 3,931 - 28 646 - -
- 5,725,910 381,900 34,550 6,278 287,410 3,547 -
- 37,105,008 1,232,484 410,788 52,477 317,546 164,824 -
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 277
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Good Corporate Governance
31 December 2025
Impairment Bills Allowance Allowance Allowance
No Economic Sector for for for
Bills Impairment Impairment Impairment
Not yet due Past Due Losses - Losses - Losses -
Stage 1 Stage 2 Stage 3
a b c d e f g h
Transportation and
8 5,030,027 50,374 13,054 10,438 5,930 487
Warehousing
Provision of Accommodation
9 and Provision of Food and 2,275,811 1,612,249 0 959 366,464 -
Drink
Information and
10 15,065,891 15,015 - 15,133 2,508 -
Communication
Financial and Insurance
11 22,831,990 - - 20,202 - -
Activities
12 Real Estate 4,173,276 1,860,894 254,289 3,889 184,051 56,125
Professional, Scientific and
13 393,965 6,962 - 855 1,176 -
Technical Activities
Rental and Leasing Activities
Without Option Rights,
14 1,254,401 74,076 - 2,628 4,714 -
Employment, Travel Agents
and Other Business Support
Government Administration,
15 Defense and Compulsory - - - - - -
Social Security
16 Education 25,521 847 - 56 141 -
17 Health and Social Activities 25,890 - - 106 - -
Arts, Entertainment and
18 9,322 945 - 19 125 -
Recreation
19 Other Service Activities 477,467 683 1,346 1,766 135 405
Household Activities as an
Employers; Activities that
20 Produce Goods and Services - - - - - -
by Households Used to Meet
Their Own Needs
Activities of International
21 Agencies and Other Extra - - - - - -
International Agencies
22 Household 7,055,558 143,571 318,756 28,599 70,056 24,185
23 Not Other Business Fields 61,196,649 2,652,467 149,221 229,899 76,188 136,465
24 Others 12,262,500 158,353 - 47 - -
Total 272,099,055 10,194,073 1,872,730 513,048 1,978,669 865,263
278 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
31 December 2024
Impairment Bills
Allowance for Allowance for Allowance for
Impairment Impairment Impairment Write-off
Write-off Bills
Not yet due Past Due Losses - Stage Losses - Stage Losses - Stage
1 2 3
i c d e f g h i
- 5,084,298 65,071 16,535 8,809 12,970 - -
- 2,464,053 1,613,868 29,121 861 393,067 12,824 -
- 5,876,428 11,124 138,800 4,486 1,663 138,800 -
- 38,446,385 1,287 - 23,257 180 - -
- 3,596,197 284,054 257,072 7,329 20,136 55,587 -
- 199,235 8,603 - 400 1,256 - -
- 613,731 15,155 - 1,736 2,082 - -
- - - - - - - -
- 30,646 11,844 - 44 1,350 - -
- 36,839 - - 134 - - -
- 11,272 - - 32 - - -
- 1,195,265 18,428 2,260 2,986 2,614 191 -
- - - - - - - -
- - - - - - - -
- 7,348,445 225,022 289,821 36,174 72,669 23,253 -
923,970 56,228,488 3,619,348 141,818 557,545 173,108 142,402 1,091,359
- 4,849,109 - - 57 - - -
923,970 244,861,510 10,088,319 1,829,479 803,833 2,581,630 939,175 1,091,359
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 279
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8. Disclosure of Claims by Days Past Due
(in IDR million)
No Type of Exposure
a b
1 Loans Past Due
2 Securities Past Due
Total
9. Disclosure of Performing and Non Performing Assets
(in IDR million)
Performing (Current and Special Mention Quality)
No.
Allowance for
Gross Carrying Amount impairment losses
a b
1 Securities 33,681,610 (19,661)
2 Loans 109,770,132 (2,960,182)
a. Corporations 85,555,071 (2,397,963)
b. Retail 24,215,061 (562,219)
3 Off-Balance Sheet Transactions 8,783,803 (2,290)
10. Disclosure of Performing and Non-Performing of Restructured Assets
(in IDR million)
Performing (Current and Special Mention Quality)
No.
Allowance for
Gross Carrying Amount
impairment losses
a b
1 Securities - -
2 Loans 3,809,598 (1,288,645)
a. Corporations 2,866,985 (1,199,862)
b. Retail 942,613 (88,783)
3 Off-Balance Sheet Transactions - -
280 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Good Corporate Governance
31 December 2025 31 December 2024
Claims by days past due Claims by days past due
> 90 days > 120 days > 90 days > 120 days
> 180 days Total > 180 days Total
to 120 days to 180 days to 120 days to 180 days
c d e f g h i j
110,458 140,702 1,621,570 1,872,730 139,711 469,352 1,220,416 1,829,479
- - - - - - - -
110,458 140,702 1,621,570 1,872,730 139,711 469,352 1,220,416 1,829,479
Non Performing (Sub-Standard, Doubtful, Loss Qualities)
Not Impaired Receivables
Impaired Receivables
DPD > 90 Days DPD ≤ 90 Days
Allowance for Allowance for Allowance for
Gross Carrying Gross Carrying Gross Carrying
impairment impairment impairment
Amount Amount Amount
losses losses losses
c d e f g h
- - - - - -
2,012,208 (865,264) - - - -
961,593 (622,601) - - - -
1,050,615 (242,663) - - - -
- - - - - -
Non Performing (Sub-
Standard, Doubtful, Loss Stage 1 Stage 2 Stage 3
Qualities)
Allowance Allowance Allowance Allowance
Gross Gross Gross Gross
for for for for
Carrying Carrying Carrying Carrying
impairment impairment impairment impairment
Amount Amount Amount Amount
losses losses losses losses
c d e f g h i j
- - - - - - - -
1,114,099 (508,412) 708,139 (5,738) 3,101,457 (1,282,909) 818,200 (508,410)
688,488 (465,382) 206,400 (670) 2,660,583 (1,199,194) 663,385 (465,380)
425,611 (43,030) 501,739 (5,068) 440,874 (83,715) 154,815 (43,030)
- - - - - - - -
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11. Disclosure Quantitative Related to CRM Method (CR3)
(in IDR million)
Claims not Claims Claims Covered Claims
Claims
guaranteed guaranteed by Guarantees, Guaranteed
Guaranteed
by CRM by CRM Guarantees and/or by Credit
by Collateral
methods methods Credit Insurance Derivatives
a b c d e
1 Securities 33,661,949 - - -
2 Loans 98,725,833 8,202,655 8,202,655 -
Total 132,387,782 8,202,655 8,202,655 -
Matured Loans and
4 1,028,406 - - -
Securities
12. Disclosure of Credit Risk Exposure and Impact of the CRM Method (CR4)
(in IDR million)
Net Claims before
Net Claims after applying RWA and Average Risk
applying CCF and CRM
CCF and CRM methods Weight
methods
Portfolio Category Off-Balance On Off-Balance Average
On Balance
Sheet Balance Sheet RWA Risk Weight
Sheet
Transactions Sheet Transactions (e/(c+d))?
a b c d e f
Claims on the
1 44,775,064 876,000 44,775,064 87,600 - 0.00%
Government
Claims on Public Sector
2 9,413,737 1,338,504 3,035,118 251,775 2,927,422 89.06%
Entities
Claims on Multilateral
3 Development Banks and - - - - - 0.00%
International Institutions
4 Claims on Banks 1,773,205 891,485 1,773,205 544,962 1,122,809 48.44%
Claims on Securities
companies and Other
5,551,906 4,986,777 5,531,963 497,178 2,379,176 39.46%
Financial Services
Institutions 1)
Claims in the form of
5 - - - - - 0.00%
Covered Bonds
Claims on Corporations
6 - General Corporate 42,831,990 54,622,005 30,672,207 7,966,452 39,900,553 103.27%
Exposure 2)
Claims on securities
companies and other
458 1,641 458 164 622 100.00%
financial services
institutions 3)
Special Financing
- - - - - 0.00%
Exposure 4)
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Net Claims before
Net Claims after applying RWA and Average Risk
applying CCF and CRM
CCF and CRM methods Weight
methods
Portfolio Category Off-Balance On Off-Balance Average
On Balance
Sheet Balance Sheet RWA Risk Weight
Sheet
Transactions Sheet Transactions (e/(c+d))?
a b c d e f
Claims in the form of
Subordinated Securities/
7 Receivables, Equity 26 - 26 - 39 150.00%
and Other Capital
Instruments
Claims on Micro, Small
8 Business and Retail 10,696,037 24,214,918 8,904,749 2,513,598 6,043,217 52.93%
Portfolio
Claims Secured by
9 0.00%
Properties
Claims Secured by
Residential Properties
whose Payments Are Not 9,084,981 2,099,700 9,049,677 209,970 3,729,391 40.28%
Materially Dependent on
Property Cash Flows
Claims Secured by
Residential Properties
whose Payments Are 138,883 - 126,095 - 58,815 46.64%
Materially Dependent on
Property Cash Flows
Claims Secured by
Commercial Properties
whose Payments Are Not 22,451,989 6,417,428 21,928,059 1,325,714 16,794,695 72.22%
Materially Dependent on
Property Cash Flows
Claims Secured by
Commercial Properties
whose Payments Are 9,194,686 8,892,200 9,193,597 889,220 11,788,487 116.92%
Materially Dependent on
Property Cash Flows
Claims for Land
Acquisition, Land
833,554 1,290,921 672,189 129,092 1,198,465 149.57%
Processing and
Construction5)
10 Claims-Past Due 1,028,405 - 1,028,405 - 1,180,113 114.75%
11 Other Assets 4,761,642 - 4,761,642 - 4,186,595 87.92%
Total 162,536,563 105,631,579 141,452,454 14,415,725 91,310,398
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13. Disclosure of Exposure by Assets Category and Risk Weight (CR5)
(in IDR million)
Portfolio Category 0% 20% 50%
1 Claims on the Government 44,862,664 - -
Portfolio Category 20% 50%
2 Claims on Public Sector Entities - 3,286,893
Portfolio Category 0% 20% 30%
3 Claims on Multilateral Development Banks and International - - -
Institutions
Portfolio Category 20% 30%
4 Claims on Banks 595,862 39,478
Claims on Securities companies and Other Financial Services
1,971,542 1,257,239
Institutions 1)
Portfolio Category 10% 15% 20% 25% 35%
5 Claims in the form of Covered Bonds - - - - -
Portfolio Category 20% 50% 65%
6 Claims on Corporations - General Corporate Exposure 2)
210,200 639,530
Claims on securities companies and other financial services institutions3) - - -
Special Financing Exposure 4)
- -
Portfolio Category 100% 150% 250%
Claims in the form of Subordinated Securities/Receivables, Equity and
7 - 26 -
Other Capital Instruments
Portfolio Category 45% 75%
8 Claims on Micro, Small Business and Retail Portfolio 8,784,832 2,167,363
Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50%
9 Claims Secured by Properties - - - - - - - -
Claims Secured by Residential
Properties whose Payments
- 2,747,781 991,321 1,991,291 - 753,728 - 344,057
Are Not Materially Dependent
on Property Cash Flows
Claims Secured by Residential
Properties whose Payments
- - - 87,015 9,555 - 3,682 -
Are Materially Dependent on
Property Cash Flows
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100% 150% Others Net Claims after CCF and CRM Methods
- - - 44,862,664
100% 150% Others Net Claims after CCF and CRM Methods
- - - 3,286,893
50% 100% 150% Others Net Claims after CCF and CRM Methods
- - - - -
40% 50% 75% 100% 150% Others Net Claims after CCF and CRM Methods
- 1,107,988 574,839 - - - 2,318,167
- 1,970,295 830,065 - - - 6,029,141
50% 100% Others Net Claims after CCF and CRM Methods
- - -
75% 80% 85% 100% 130% 150% Others Net Claims after CCF and CRM Methods
350,773 - 30,895 37,399,106 8,155 38,638,659
- - - 622 - - - 622
- - - - - - - -
400% Others Net Claims after CCF and CRM Methods
- - 26
85% 100% Others Net Claims after CCF and CRM Methods
10,876 455,276 11,418,347
Net Claims
after CCF
60% 65% 70% 75% 85% 90% 100% 105% 110% 150% Others
and CRM
Methods
- - - - - - - - - - - -
- - 346,700 1,536,460 548,309 - - - - - - 9,259,647
12,283,00 - - - - - - - - 13,560,00 - 126,095
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Portfolio Category 0% 20% 25% 30% 35% 40% 45% 50%
Claims Secured by Commercial
Properties whose Payments Are
- - - - - - -
Not Materially Dependent on
Property Cash Flows
Claims Secured by Commercial
Properties whose Payments
Are Materially Dependent on
Property Cash Flows
Claims for Land Acquisition,
Land Processing and
Construction5)
Portfolio Category 50% 100%
10 Claims-Past Due 44,156 636,678
Portfolio Category 0% 20%
11 Other Assets 642,704 -
Off-balance
sheet Net claims total
On balance sheet
No Risk Weight transactions Average CCF (After CCF and
net claims total
net claims total CRM methods)
(before CCF)
1 <40% 50,326,970 5,862,777 9.97% 50,891,805
2 40%-70% 21,693,106 27,206,103 12.01% 23,122,256
3 75% 22,451,989 6,417,428 20.66% 23,253,773
4 85% 4,761,642 - 0.00% 4,761,642
5 90%-100% 9,414,195 1,340,145 18.80% 3,287,515
6 105%-130% 53,055,081 63,514,205 13.94% 49,749,881
7 150% 833,580 1,290,921 10.00% 801,307
8 250% - - 0.00% -
9 400% - - 0.00% -
10 1250% - - 0.00% -
11 Net Claims Total 162,536,563 105,631,579 - 155,868,179
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Net Claims
after CCF
60% 65% 70% 75% 85% 90% 100% 105% 110% 150% Others
and CRM
Methods
11,850,895 - - 983,246 10,419,632 - - - - - - 23,253,773
- - 3,915,393 - - 225,494 - - 170,319 5,771,611 - 10,082,817
6,914 794,367 - 801,281
150% Others Net Claims after CCF and CRM Methods
347,571 - 1,028,405
100% 150% 1250% Others Net Claims after CCF and CRM Methods
3,983,625 135,313 - - 4,761,642
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Credit Risk
14. Counterparty Credit Risk Exposure Analysis (CCR1)
(in IDR million)
Potential
Alpha used
Replacement Future Net
EEPE for calculate RWA
No Cost (RC) Exposure Claims
regulatory (EAD)
(PFE)
a b c d e f
31 December 2025
1. SA-CCR (for derivative) 1,407,289 2,254,932 1.4 5,127,110 3,497,230
Internal Model Method
2. N/A N/A
(for derivative and SFTs)
Simple Approach for Credit
3. N/A N/A
Risk Mitigation (for SFTs)
Comprehensive Approach
4. for Credit Risk Mitigation N/A N/A
(for SFTs)
5. VaR for SFTs N/A N/A
6. Total 3,497,230
31 December 2024
1. SA-CCR (for derivative) 1,768,580 2,056,481 1.4 5,355,083 4,116,732
Internal Model Method
2. N/A N/A
(for derivative and SFTs)
Simple Approach for
3. Credit Risk Mitigation (for N/A N/A
SFTs)
Comprehensive Approach
4. for Credit Risk Mitigation N/A N/A
(for SFTs)
5. VaR for SFTs N/A N/A
6. Total 4,116,732
15. Capital Charge untuk Credit Valuation Adjustment (CCR2)
(in IDR million)
31 December 2025 31 December 2024
Net Net
No RWA RWA
Claims Claims
a b a b
Total portfolio based on Advanced CVA Capital Charge N/A N/A N/A N/A
1 VaR Component (include 3x multiplier) N/A N/A
2 Stressed VaR Component (include 3x multiplier) N/A N/A
3 All portfolios based on with Standardised CVA Capital Charge 5,127,110 1,860,627 5,355,083 1,761,311
4 Total based on CVA Capital Charge 5,127,110 1,860,627 5,355,083 1,761,311
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16. CCR Exposure by Portfolio Category and Risk Weight (CCR3)
(in IDR million)
Risk Weight
Total Net
Portfolio Category 0% 10% 20% 50% 75% 100% 150% Others
Claim
a b c d e f g h i
31 December 2025
Claims to Government and
373,434 - - - - - - - 373,434
Central Bank
Claims on Public Sector Entities - - - - - - - - -
Claims on Multilateral
Development Banks and - - - - - - - - -
International Institutions
Claims to Other Banks - - - 69,204 1,318,002 - - - 1,387,206
Claims on Securities Companies
and Other Financial Services - - - 1,384 0 - - - 1,384
Institution
Claims to Securities Companies - - - - - - - - -
Claims to Corporations - - - - - - - - -
Claims on Micro, Small Business
- - - - - 1,460,139 - - 1,460,139
and Retail Portfolio
Other Assets - - - - - - - - -
Total 373,434 - - 70,588 1,318,002 1,460,139 - - 3,222,163
31 December 2024
Claims to Government and
456,818 - - - - - - - 456,818
Central Bank
Claims on Public Sector Entities - - - - - - - - -
Claims on Multilateral
Development Banks and - - - - - - - - -
International Institutions
Claims to Other Banks - - - 258,298 2,507,588 - - - 2,765,886
Claims on Securities Companies
and Other Financial Services - - - 3,903 94,144 - - - 98,047
Institution
Claims to Securities Companies - - - - - - - - -
Claims to Corporations - - - - - 156 - - 156
Claims on Micro, Small Business
- - - - - 2,034,176 - - 2,034,176
and Retail Portfolio
Other Assets - - - - - - - - -
Total 456,818 - - 262,201 2,601,732 2,034,332 - - 5,355,083
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17. CREDIT RISK - Net Claims on Credit Derivative (CCR6)
As of 31 December 2025 & 2024 The Bank does not have Net Claims Credit Derivative.
18. CREDIT RISK - Securitization Exposure in Banking Book (SEC1)
As of 31 December 2025 & 2024 The Bank does not have Securitization Exposure in Banking Book.
19. CREDIT RISK - Securitization Exposure in Trading Book (SEC2)
As of 31 December 2025 & 2024 The Bank does not have Securitization Exposure in Trading Book.
20. CREDIT RISK- Securitization Exposure in Banking Book and related to its Capital Requirement - Bank Acting as
Originator or Sponsor (SEC3)
As of 31 December 2025 & 2024 The Bank does not have Securitization Exposure in Banking Book and related to
its Capital Requirement - Bank Acting as Originator or Sponsor.
21. CREDIT RISK - Securitization Exposure in Banking Book and its Capital Requirement - Bank Acting as Investor
(SEC4)
As of 31 December 2025 & 2024 The Bank does not have Securitization Exposure in Banking Book and its Capital
Requirement - Bank Acting as Investor.
Market Risk
22. Calculation of Market Risk RWA by Standard Approach
(in IDR million)
Standard Approach Capital Charge Standard Approach Capital Charge
Risk
31 December 2025 31 December 2024
GIRR risk 43,143 31,206
Non-securitization CSR risks 20,259 17,892
CSR risk of non-CTP securitization - -
CSR risk of CTP securitization - -
Equity Risk - -
Commodity Risk - -
Exchange Rate Risk 11,302 48,004
DRC – non-securitization 1,256 20,827
DRC – non-CTP securitization - -
DRC – CTP securitization - -
RRAO - -
Total 75,960 117,929
Additional Disclosures
• As of December 2025, the total Market Risk capital charge was IDR 75.96 billion, down IDR 41.97 billion compared to
December 2024.
• The largest decrease came from the Exchange Rate Risk capital burden, which fell by IDR 36.7 billion. This was
contributed by the Bank's Net Foreign Exchange Position (PDN), which fell by IDR 754.64 billion. The DRC capital cost -
non-securitization also decreased by IDR 19.57 billion due to a decrease in the position of Corporate Securities by IDR
227.35 billion.
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Interest Rate Risk in The Banking Book
23. Risk Management Implementation Report For Interest Rate Risk In Banking Book (IRRBB)
Bank : Bank UOB Indonesia
Report Position : December / 2025
Qualitative Analysis
1 The Bank measures interest rate risk based on two persepectives, namely the earnings-based persepective
and economic value perspective. The earnings-based perspective measures short term impact (up to 1 year) of
interest rate movements against the Bank’s net interest income. While the economic value perspective measures
the sensitivity of interest rate movements against the Bank’s Tier 1 capital net worth in the long term. The referred
net worth is the present value of expected cash flow from future assets minus liabilities cash flow plus off-
balance sheet position. To accomodate these two perspectives, the Bank uses NII method which measures net
interest income movements and EVE method to measure economic value of equity movements.
2 As part of IRRBB risk management, the Bank determines Risk Appetite Statement (RAS) and internal limit for
IRRBB. Every month, the results of IRRBB measurement and monitoring on internal limit are informed to the Assets
and Liabilities Committee (ALCO) to be adjusted to the Bank’s strategies and conditions, as well as market
conditions if necessary.
3 Every month, the Bank measures the IRRBB (EVE and NII) using the end-of-month position. In measuring IRRBB,
the Bank first categorises the instrument or position of Banking Book sensitive to interest rate, both on balance
sheet and commitment contingencies, then, the Bank projects the cash flows which will undergo adjustment to
interest rate in the future of the relevant instrument based on the interest rate repricing maturities. In determining
the repricing maturities, the Bank also takes into account the instruments or positions with behavioural option,
such as Non-Maturity Deposit (NMD), fixed loan interest rate with prepayment risk, and deposit with early
withdrawal risk. Balance sheet and cash flow positions for NMD shall follow the result of calculation of the
Bank’s internal model to Core and Non-Core deposits, by considering the cap as stipulated in the SEOJK No. 12/
SEOJK.03/2018. As for the fixed loan interest rate with prepayment risk and deposit with early withdrawal risk,
the Bank shall caculate the required baseline value in the calculation of prepayment rate and early withdrawal
rate as elaborated in point 7 below.
EVE-based measurement uses the run-off balance sheet assumption which assumes all Banking Book
instruments on balance sheet will be fully amortised and will not be replaced with new instruments unless there
is a need to fund the remaining balance sheet components. NII-based measurement uses constant balance
sheet assumption which assumes the scale and composition of balance sheet will be maintained according
the conditions of initial calculation by replacing instrument with the similar ones (like-for-like replacement) over
matured assets and liabilities.
4 The Bank uses 6 rate shock scenarios for EVE as stipluated in SEOJK No.12/SEOJK.03/2018. The six scenarios are:
1. Parallel up
2. Parallel down
3. Steepener
4. Flattener
5. Short Rate up
6. Short Rate down
While for NII measurement, the Bank uses 2 interest rate shock scenarios: parallel up dan parallel down.
5 The Bank does not use assumptions that are different from the model assumptions used in the IRRBB measurement
report with standards approach.
6 At present, the Bank does not conduct hedging on IRRBB as risk position or exposure remains within the internal
limit.
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7 a. The Bank takes commercial margin and other spread components for future cash flows and the discount
rate used in the EVE measurement.
b. Due to its characteristics which is relatively unstable or sensitive to market interest rate changes, the non-
core deposit is assumed to have an overnight interest rate repricing period. Meanwhile for core deposits,
the Bank uses internal historical studies to determine the repricing maturity while still taking into account the
caps as regulated in SEOJK No.12/SEOJK.03/2018.
c. The Bank uses the average end-of-month method for the past 1 year in calculating the estimated baseline
parameters for fixed interest rate loan products with the prepayment option. Baseline parameter estimation
for deposit products with the early redemption option is also carried out using the same average end-of-
month method/approach for the past 1 year.
d. At present, the Bank has no other additional assumptions for instruments with behavioural option excluded
from the measurement, which have material impacts on EVE and NII.
e. In calculating the IRRBB, the Bank considers currencies considered significant to its balance sheet, namely
Rupiah (IDR) and US Dollar (USD). Meanwhile, other currencies are calculated on a consolidated basis (not
calculated separately). In terms of monitoring the Bank’s internal IRRBB limit, the Bank conducts currency
aggregation by adding up interest rate risk exposures from all currencies, including Rupiah, US Dollar, and
other currencies, for each interest rate shock scenario.
8 As of late December 2025, the Bank’s IRRBB calculations indicate that interest rate risk remains well-managed
and within the 15% Tier 1 capital limit. The ΔEVE ratio stood at 9.98%, reflecting a 2.40% increase from the
7.58% recorded in June 2025. Conversely, the ΔNII to Projected Income ratio saw an improvement, decreasing to
27.76% from its previous level of 42.10%. To ensure continued compliance and stability, ALCO maintains rigorous
oversight of both metrics through its monthly meetings.
Quantitative Analysis
1 The average repricing maturity period applied for NMD is as follows.
Products Average period of interest rate adjustment (in years)
Retail IDR 3.29
Retail USD 0.83
Wholesale IDR 1.74
Wholesale USD 1.19
2 The longest repricing maturity period implemented for NMD is 4.5 years.
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24. Interest Rate Risk in Banking Book Calculation Report
(in IDR million)
Period ΔEVE ΔNII
(in IDR million) Dec 2025 Jun 2025 Dec 2025 Jun 2025
Parallel up (1,881,993) (1,320,373) (567,858) (732,562)
Parallel down 2,350,019 1,766,229 (524,981) (166,197)
Steepener (1,018,693) (713,801) - -
Flattener 1,052,937 726,384 - -
Short rate up 3,000 (199,759) - -
Short rate down (333,415) (30,886) - -
Negative Maximum Value (absolute) (1,881,993) (1,320,373) (567,858) (732,562)
Tier 1 Capital (for ΔEVE) or Projected Income (for ΔNII) 18,865,506 17,429,082 2,045,427 1,739,997
Maximum Value divided by Tier 1 Capital (for ΔEVE) or
9.98% 7.58% 27.76% 42.10%
Projected Income (ΔNII)
Currency : IDR
Period ΔEVE ΔNII
(in IDR million) Dec 2025 Jun 2025 Dec 2025 Jun 2025
Parallel up (2,337,840) (1,715,580) (104,638) (470,888)
Parallel down 2,851,430 2,201,481 (653,859) (148,246)
Steepener (1,201,796) (869,698) - -
Flattener 1,249,169 893,421 - -
Short rate up (227,926) (302,025) - -
Short rate down (247,987) (21,595) - -
Negative Maximum Value (absolute) (2,337,840) (1,715,580) (653,859) (470,888)
Tier 1 Capital (for ΔEVE) or Projected Income (for ΔNII) 18,865,506 17,429,082 2,045,427 1,739,997
"Maximum Value divided by Tier 1 Capital (for ΔEVE) or
12.39% 9.84% 31.97% 27.06%
Projected Income (ΔNII)"
Currency : USD
Period ΔEVE ΔNII
(in IDR million) Dec 2025 Jun 2025 Dec 2025 Jun 2025
Parallel up 464,499 401,465 (468,916) (292,663)
Parallel down (510,094) (441,529) 184,303 46,466
Steepener 195,516 164,957 - -
Flattener (208,705) (176,134) - -
Short rate up 223,204 96,503 - -
Short rate down (75,742) (2,136) - -
Negative Maximum Value (absolute) (510,094) (441,529) (468,916) (292,663)
Tier 1 Capital (for ΔEVE) or Projected Income (for ΔNII) 18,865,506 17,429,082 2,045,427 1,739,997
"Maximum Value divided by Tier 1 Capital (for ΔEVE) or
2.70% 2.53% 22.93% 16.82%
Projected Income (ΔNII)"
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25. Report on Calculation for Quarterly Liquidity Coverage Ratio
(in IDR million)
INDIVIDUAL
December 2025
HQLA after haircut
Outstanding or Outstanding Outstanding
No Components commitment commitment and commitment
and liabilities/ liabilities times run- and liabilities/
contractual off rate or contractual contractual
receivables receivables multiplied receivables
by inflow rate
1 Total data used in LCR calculation - 64 Days -
HIGH QUALITY LIQUID ASSET (HQLA)
2 Total High Quality Liquid Asset (HQLA) - 53,231,268 -
CASH OUTFLOWS
Retail deposits and deposits from
3 Micro and Small Business customers, 29,681,641 2,193,055 32,207,258
consist of:
a. Stable Deposit/Funding 15,502,178 775,109 16,073,671
b. Less stable Deposit/Funding 14,179,463 1,417,946 16,133,587
4 Wholesale Funding, consist of: 79,654,742 30,075,937 72,199,634
a. Operational deposit 36,429,469 8,795,531 33,237,857
b. Non operational deposit and/or
43,218,214 21,273,346 38,949,939
Other Non Operational liabilities
c. Marketable securities issued by
7,060 7,060 11,838
bank (unsecured debt)
5 Secured Funding -
Other cash outflow (additional
6 18,963,186 3,345,148 17,070,649
requirement), consist of:
a. cash outflow from derivative
51,424 51,424 72,487
transaction
b. cash outflow from additional
- - -
liquidity requirement
c. cash outflow from liquidation of
- - -
funding
d. cash outflow from disbursement
of loan commitment and liquidity 8,566,524 1,009,877 6,046,069
facilities
e. cash outflow from other contractual
liabilities related to placement of - - -
funds
f. cash outflow from other funding
8,333,612 272,220 8,404,683
related contigencies liabilities
g. other contractual cash outflow 2,011,626 2,011,626 2,547,410
7 TOTAL CASH OUTFLOW 35,614,140
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KONSOLIDASIAN
September 25 December 2025 September 25
HQLA after haircut HQLA after haircut
HQLA after haircut or Outstanding
Outstanding or Outstanding or Outstanding
Outstanding commitment commitment
commitment commitment and commitment and
and liabilities times run- and
and liabilities/ liabilities times run-off liabilities times run-off
off rate or contractual liabilities/
contractual rate or contractual rate or contractual
receivables multiplied by contractual
receivables receivables multiplied receivables multiplied
inflow rate receivables
by inflow rate by inflow rate
64 Days - 64 Days - 64 Days
41,075,432 - 53,231,268 - 41,075,432
2,417,042 29,681,641 2,193,055 32,207,258 2,417,042
803,684 15,502,178 775,109 16,073,671 803,684
1,613,359 14,179,463 1,417,946 16,133,587 1,613,359
27,582,118 79,654,742 30,075,937 72,199,634 27,582,118
8,004,951 36,429,469 8,795,531 33,237,857 8,004,951
19,565,328 43,218,214 21,273,346 38,949,939 19,565,328
11,838 7,060 7,060 11,838 11,838
- - -
3,593,348 18,963,186 3,345,148 17,070,649 3,593,348
72,487 51,424 51,424 72,487 72,487
- - - - -
- - - - -
698,676 8,566,524 1,009,877 6,046,069 698,676
- - - - -
274,776 8,333,612 272,220 8,404,683 274,776
2,547,410 2,011,626 2,011,626 2,547,410 2,547,410
33,592,508 35,614,140 33,592,508
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INDIVIDUAL
December 2025
HQLA after haircut
Outstanding or Outstanding Outstanding
No Components commitment commitment and commitment
and liabilities/ liabilities times run- and liabilities/
contractual off rate or contractual contractual
receivables receivables multiplied receivables
by inflow rate
CASH INFLOW
8 Secured Lending 502,782 - 178,700
9 Inflows from fully performing exposure 30,079,848 17,828,208 29,959,399
10 Other Cash Inflow 70,173 70,173 43,612
11 TOTAL CASH INFLOW 30,652,803 17,898,381 30,181,711
TOTAL ADJUSTED VALUE 1
12 TOTAL HQLA 53,231,268
13 TOTAL NET CASH OUTLOWS 17,715,759
14 LCR Ratio (%) 300%
Information:
¹ Adjusted values are calculated after the imposition of a reduction in value (haircut), run-off rate, and inflow rate
as well as the maximum limit for HQLA components, for example the maximum limit for HQLA Level 2B and HQLA
Level 2 and the maximum limit of cash inflows can be taken into account in LCR.
Report on Calculation for Quarterly Liquidity Coverage Ratio
Individual Analysis
Liquidity Condition :
• The Liquidity Coverage Ratio (LCR) calculation for the fourth quarter of 2025 is based on the daily average
positions from October 2025 through December 2025.
• The average daily Liquidity Coverage Ratio (LCR) for the fourth quarter of 2025 was 300.47%, exceeding the 100%
minimum threshold set by OJK. This represents an increase from the 255.17% recorded in the third quarter of 2025,
primarily driven by a 29.59% growth in High Quality Liquid Assets (HQLA).
• From liquid asset perspective, the High Quality Liquid Assets (HQLA) composition in the fourth quarter of 2025 was
heavily concentrated in Level 1 HQLA at 99.96%, with Level 2B HQLA accounting for the remaining 0.04%. The
Level 1 HQLA was primarily dominated by government and central bank securities at 74.82% and placements with
Bank Indonesia at 23.93%, while the remainder was held in cash.
• Based on the perspective of cash outflow, composition for fourth quarter of 2025 against total cash outflow
is mainly dominated by corporate customers at 84.45%, individual customers and micro, small and medium
enterprises at 6.16%, while the rest is from other cash outflow.
• Based on the perspective of cash inflow, composition for fourth quarter of 2025 against total cash inflow is secured
lending from non-financial corporation counterparty at 64.44%, followed by financial institution counterparty at
30.99%, while the rest is from other cash inflow.
• Management of assets and liabilities as well as liquidity is determined through the Asset and Liability Committee
(ALCO) meeting and is carried out synergistically by the business supported by a risk management work unit.
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KONSOLIDASIAN
September 25 December 2025 September 25
HQLA after haircut HQLA after haircut
HQLA after haircut or Outstanding
Outstanding or Outstanding or Outstanding
Outstanding commitment commitment
commitment commitment and commitment and
and liabilities times run- and
and liabilities/ liabilities times run-off liabilities times run-off
off rate or contractual liabilities/
contractual rate or contractual rate or contractual
receivables multiplied by contractual
receivables receivables multiplied receivables multiplied
inflow rate receivables
by inflow rate by inflow rate
- 502,782 - 178,700 -
17,451,357 30,079,848 17,828,208 29,959,399 17,451,357
43,612 70,173 70,173 43,612 43,612
17,494,969 30,652,803 17,898,381 30,181,711 17,494,969
TOTAL ADJUSTED VALUE 1
TOTAL ADJUSTED VALUE 1
TOTAL ADJUSTED VALUE1
41,075,432 53,231,268 41,075,432
16,097,540 17,715,759 16,097,540
255% 300% 255%
• Bank monitors and manages liquidity risk through liquidity ratios which are monitored daily such as non-bank
deposit reduction ratio, Loan to Deposit Ratio (LDR), Macroprudential Intermediation Ratio (RIM), Top 20 and 50
Depositors of non-bank customers, top single depositors of non-bank and bank customers, swap funding ratio
and undrawn facility ratio. Bank also conduts liquidity stress test to assess bank’s liquidity adequacy in ‘bank
specific crisis’ and ‘general market crisis’ scenario.
• The projected cash flow uses behavioural modelling to ensure that the cash flows has reflected business behaviour
under normal condition. The behavioural cash flows analysis produces Net Cumulative Outflow (NCO) gap, which
is expected to be faced by the Bank. In addition, the Bank also conducts periodic monitoring on the stability
of core deposits consisting of non-bank stable funds such as current accounts, deposits, and time deposits by
analyzing its volatility.
• Furthermore, the Contingency Funding Plan (CFP) becomes a crucial component in liquidity management
framework and functions as an extension of operational policies or daily management of the Bank’s liquidity.
The Contingency Funding Plan elaborates the Bank’s necessary action in liquidity crisis, both in bank-specific
or general market. Contingency Funding Plan covers the identification process of liqidity crisis, determination of
responsibility and related management actions in crisis, improving the concerned area, as well as ensuring that
information can be acquired on time to facilitate a quick, timely, and effective decision making. The difficulty level
and details of the plans are adjusted according to the complexity, risk exposure, activity, product, and the Bank’s
organizational structure to determine the most relevant indicator to be used in managing liquidity and funding
risks. In addition, the Bank also established Liquidity Task Force (LTF) which is responsible to evaluate liquidity
position and determine which action to take during crisis.
Note: LCR numbers are presented after weighted
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26. NSFR Calculation
(in IDR million)
September 2025
Carrying Value based on Remaining Maturity
Non ≥ 6 months
< 6 months ≥ 1 year
Maturity¹ - <1 year
ASF Component
1 Capital : 19,919,368 - - 1,492,043
2 Capital based on POJK KPMM 19,919,368 - - 1,492,043
3 Other Capital Instruments - - - -
4 Deposit from Retail and SME 20,604,797 26,886,706 1,753,465 117,507
5 Stable deposits 14,802,617 1,674,611 68,191 2,403
6 Less stable deposits 5,802,179 25,212,095 1,685,275 115,104
7 Deposit from Wholesale 55,987,443 32,386,601 615,118 25
8 Operational deposits 33,313,399 - - -
9 Other Deposit from Corporate 22,674,045 32,386,601 615,118 25
10 Liabilities that have interdependent asset pairs - - - -
11 Liabilities and other equity - - - -
12 NSFR derivative liabilities - -
Equity and other liabilities that do not fall into
13 - 9,911,361 243,918 136,310
the above categories
14 Total ASF - - - -
RSF Component
15 Total HQLA for the calculation of NSFR - - - -
Deposits in other financial institutions for
16 - - - -
operational purposes
17 Performing Loans and Securities - 68,185,881 4,631,948 40,541,185
To financial institutions that are guaranteed
18 - 151,296 1,666,491 -
with Level 1 HQLA
To a guaranteed financial institution not with
19 HQLA Level 1 and a loan to an unsecured - 6,686,829 434,721 554,368
financial institution
to non-financial corporations, retail customers
and micro and small business customers, the
central government, the governments of other
20 - 61,299,135 2,283,978 33,808,055
countries, Bank Indonesia, central banks of
other countries and public sector entities,
including:
qualify for a weighted risk of 35% or less, in
21 - - - -
accordance with SE OJK ATMR for Credit Risk
Unsecured home mortgage loans, which
22 - - - -
include:
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December 2025
Total Weighted Carrying Value based on Remaining Maturity Total Weighted
Value ≥ 6 months - <1 Value
Non Maturity¹ < 6 months ≥ 1 year
year
21,411,411 20,030,136 - - 1,444,688 21,474,824
21,411,411 20,030,136 - - 1,444,688 21,474,824
- - - - - -
45,265,249 21,139,409 25,170,588 2,657,201 52,564 44,913,593
15,720,551 14,316,233 1,425,620 69,176 55 15,020,532
29,544,697 6,823,176 23,744,968 2,588,025 52,509 29,893,061
28,867,740 57,970,863 33,162,886 1,130,482 - 28,869,623
16,656,699 33,680,635 - - - 16,840,318
12,211,040 24,290,228 33,162,886 1,130,482 - 12,029,305
- - - - - -
- - - - - -
- - 1,469,719 -
258,269 - 4,752,174 875,905 67,681 505,634
95,802,668 - - - - 95,763,674
1,882,175 - - - - 1,916,582
- - - - - -
67,045,568 - 64,961,962 5,114,937 42,084,238 67,523,704
848,375 - - 1,667,490 - 833,745
1,774,752 - 6,228,768 139,092 142,914 1,146,775
60,170,107 - 58,350,325 2,763,791 35,804,922 60,991,242
- - - - - -
- - - - - -
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September 2025
Carrying Value based on Remaining Maturity
Non ≥ 6 months
< 6 months ≥ 1 year
Maturity¹ - <1 year
qualify for a weighted risk of 35% or less, in
23 - 43,693 39,654 5,736,521
accordance with SE OJK ATMR for Credit Risk
Securities with Current and Undercurrent
(performing) categories that are not being
24 - 4,927 207,104 442,242
pledged, do not default, and are not included
as HQLA, including exchange traded shares
25 Assets that have interdependent liability pairs - - - -
26 Other assets: - 3,289,732 22,872 7,607,396
27 Physical commodities traded, including gold - - - -
Cash, securities and other assets recorded as
-
an initial margin for derivative contracts and
28 - -
cash or other assets that are deposited as
-
default funds at central counterparty (CCP)
29 NSFR derivative assets - 224,119
NSFR liability of derivative before deducting
30 - 96,326
with variation margin
All other assets that do not fall into the above
31 - 3,289,732 22,872 7,286,952
categories
94,764,367
32 Administrative Account - -
-
33 Total RSF
34 Net Stable Funding Ratio (%)
¹Components reported in the non-term category are components that do not have a contractual period,
including: Permanent (perpetual) capital instruments, short positions, open maturity positions, demand
deposits, equity that are not included in the HQLA and commodity categories”
Analysis
• The calculation of the Bank’s NSFR ratio as of December 2025 was 121.05% with a total available stable funding
(ASF) was Rp95.76 trillion and total required stable funding (RSF) was Rp79.11 trillion. The NSFR number is higher
than the minimum requirement (> 100%) regulated by OJK.
• Total available stable fundings (ASF) are mostly comes from individual retail savings with 46.90% of total ASF followed
by funding from wholesale customers (30.15%) and capital (22.42%). Meanwhile, required stable fundings (RSF) are
mostly comes from current and performing loans as well as marketable securities with 85.35% of total RSF.
• Compared to the position in Sep 2025 (118.86%), the NSFR ratio as of December 2025 increased by 2.19% mainly
due to decrease in RSF by Rp 1.49 trillion or 1.85% while ASF is relatively stable.
• With the above calculation of NSFR, the Bank has a sufficient stable funding to fund the Bank’s assets in order to
manage its long-term liquidity risks.
• The management of assets, liabilities, and liquidity are determined through Assets and Libilities Committee (ALCO)
meeting and carried out in synergy by business unit with the support from risk management work unit.
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December 2025
Total Weighted Carrying Value based on Remaining Maturity Total Weighted
Value ≥ 6 months - <1 Value
Non Maturity¹ < 6 months ≥ 1 year
year
3,770,412 - 300,030 285,055 5,638,584 3,957,622
481,921 - 82,839 259,508 497,819 594,319
- - - - - -
10,920,001 - 1,923,893 13,906 6,960,278 8,898,077
- - - - - -
-
- - - -
-
224,119 - 158,884 158,884
96,326 - 73,486 73,486
10,599,557 - 1,923,893 13,906 6,727,908 8,665,707
105,644,090
754,111 - - 773,334
-
80,601,855 - - - - 79,111,697
118.86% - - - - 121.05%
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27. Liquidity Risk - Encumbered Asset (ENC)
(in IDR million)
a b c d
Asset placed or
pledged to Central
Encumbered Unencumbered
Bank but yet to Total
Asset Asset
be used to create
liquidity
Cash and Cash Equivalent - - 642,704 642,704
Placement with Bank Indonesia - 7,115,892 - 7,115,892
Marketable Securities (HQLA Level 1) 3,713,419 - 37,521,770 41,235,189
Corporate Bonds (HQLA Level 2a and
- - 2,167 2,167
2b)
Total HQLA 3,713,419 7,115,892 38,166,641 48,995,952
Qualitative Analysis
a) Encumbered assets are Bank assets that can not be used for liquidity needs, both legally or contractually by the
Bank under stress conditions. As of December 31, 2025, encumbered assets of UOBI is Rp3.7 trillion.
b) Asset placed or pledged to Central Bank but yet to be used to create liquidity is placement with Bank Indonesia
amounting to Rp7.1 trillion.
c) Unencumbered assets consist of Cash and Cash Equivalent amounting to Rp642 billion and Marketable Securities
(after weighted) amounting to Rp37.5 trillion.
d) Point b) and c) are HQLA.
28. RWA Calculation for Operational Risk
Business Indicators Detailed Report
(in IDR million)
Business Indicator (IB) and 31 December 2025 31 December 2024
Subcomponents IB T T-1 T-2 T T-1 T-2
Interest, Rent, and Dividend
3,386,716 3,155,648
Components (KBSD)
Interest Income 11,107,365 9,538,923 7,157,180 9,538,923 7,157,180 6,540,535
Interest Expense 5,445,145 4,357,609 2,222,596 4,357,609 2,222,596 2,326,742
Productive Assets 152,766,128 159,885,113 138,895,089 159,885,113 138,895,089 121,956,156
Dividend Income 22 282 52 282 52 43
Fees Components (KJ) 1,352,491 1,173,872
Fees and Commission Income 1,716,174 1,148,992 1,184,318 1,148,992 1,184,318 1,185,801
Fees and Commission Expense 258,042 182,754 185,894 182,754 185,894 142,983
Other operating income - - - - - -
Other operating expenses 5,787 2,103 100 2,103 100 301
Financial Components (KK) 759,502 764,694
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Business Indicator (IB) and 31 December 2025 31 December 2024
Subcomponents IB T T-1 T-2 T T-1 T-2
Trading Book Net Profit and Loss 240,114 248,135 38,642 248,135 38,642 379,848
Banking Book Net Profit and Loss 461,202 770,390 520,022 770,390 520,022 337,045
Business Indicators (IB) 5,498,709 5,094,214
Business Indicator Components (KIB) 659,845 611,306
Disclosure IB
Total IB including divested activities 5,498,709 5,094,214
IB reduction due to exclusion of
- -
divested activities
Additional Information -
29. Calculation of Operational Risk RWA by Standard Approach
No. DETAILED 31 Desember 2025 31 Desember 24
Total Total
1 Business Indicator Components (KIB) 659,845 611,306
2 Internal Loss Multiplier Factor (FPKI) 1 1
3 Minimum Operational Risk Capital (MMRO) 659,845 611,306
4 RWA for Operational Risk 8,248,064 7,641,321
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Sustainability Report
306 About Sustainability Report
307 Sustainability Highlights
309 Our Approach
322 Drive Growth Sustainably
327 Keep Customers at Centre
336 Develop Professionals of Principle
343 Uphold Corporate Responsibility
358 Index and Feedback Form
363 Appendix
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About Sustainability Report
About Sustainability Report
This report has been approved by the Board of Directors and is prepared in accordance with the Financial Services
Authority (OJK) Regulation No. 51/POJK.03/2017 on the Implementation of Sustainable Finance for Financial Service
Institutions, Issuers, and Public Companies (POJK51).
This report should be read alongside the UOB Annual Report 2025 and other related disclosures. Links to relevant
resources, accurate at the time of publication, are provided throughout the report.
The report was published in April 2026 and is available online at www.uob.co.id. No printed copies were produced.
All figures in this report are in IDR unless otherwise specified. Some figures may not sum exactly due to rounding.
We welcome your feedback and suggestions at sustainability@uob.co.id
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About
Sustainability
Sustainability
Highlights
Report
Sustainability Highlights
We continued to take an integrated approach in embedding sustainability
across our business strategy and operations, supported by transition
financing initiatives, the strengthening of internal capabilities, and social
programmes with meaningful impact.
Internal Governance and Capacity
• We strengthened our sustainable finance-related governance and risk management policies and processes.
• We maintained more than 3,500 employees with 54% female employees.
• We deeepened employees’ capabilities through a series of e-learnings and workshops with a total of 172,732
training hours, or an average of 5.3 training hours per employee.
• We strengthened internal capabilities on sustainability through the launch of the Sustainability 200 e-learning
module series, with 100% completion rate achieved within the allocated timeline.
Economic Impact
• Our operating income in 2025 amounted to IDR1,888 billion, with net profit after tax of IDR1,529 billion, a
276.6 per cent increase from 2024. The economic value generated was distributed to stakeholders through
payments to employees and suppliers of IDR5,225 billion, as well as fulfilled its obligation to the government
with tax expense of IDR429 billion.
• We provided a range of banking products and services, including conventional and sustainable financing,
with total financing and financial services extended during the year amounting to IDR111.8 trillion.
• We extended IDR15.26 trillion in sustainable financing defined as per POJK51 criteria. Notable green facility
deals included IDR350 billion to Xurya Group Companies and IDR128 billion to PT Alam Energy Renewables
(Part of Shizen Energy Group) to support solar power adoption in commercial and industrial spaces respectively
across Indonesia.
Environment Impact
• We obtained Gold-level Green Building certification in the existing building category from Green Building
Council Indonesia for our headquarters UOB Plaza Building in Jakarta, reflecting our commitment to providing
a sustainable and healthier workplace.
• We maintained carbon neutrality through energy efficiency, as well as the utilisation of 18,377 Renewable
Energy Certificates (RECs) and 1,574 high-quality carbon credits to address our hard-to-abate emissions.
• Total greenhouse gas emissions from Scope 1, Scope 2 and Scope 3 air travel and waste amounted to
15,408 tCO2e. Our combined Scope 1 and Scope 2 emission intensity (excluding data centres) declined 16%
year-on-year.
• We continue our initiatives to reduce inorganic waste sent to landfill, resulting in 59% of waste being
diverted from landfill during the year.
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About
Sustainability
Sustainability
Highlights
Report
Social Impact
• We disbursed IDR30.01 billion in corporate social responsibility funding focusing on arts, children and
education, and engaged 3,000 students and 235 artists as part of our commitment to generating positive
social impact and supporting inclusive economic growth.
• We launched the UOB My Digital Space programme in collaboration with Ruangguru, with the aim to
engage 90,000 primary and secondary school students over the next five years to equip them with digital
learning tools relevant for an increasingly technologically-driven environment.
• We donated 30 laptops to 10 schools across Indonesia in support of learning equity.
• We held our annual UOB Heartbeat Run/Walk, our annual fundraising activity which builds volunteerism
spirit among our colleagues. The event also served as a platform to showcase and auction the artworks
created by 33 neurodivergent children of the Yayasan DPK Center. The funds raised in the 2025 UOB
Heartbeat Run/Walk were channeled to Yayasan DPK Center.
• We channelled IDR1 billion, in collaboration with BNP Paribas Asset Management, to support social and
environmental programmes by Kopernik and Seven Clean Seas
• We had close to 1,600 colleagues each contributing an average of 1.5 volunteering hours to help more
than 5,500 beneficiaries.
• We also delivered a series of talks under the UOB Finlab’s ‘Digitalization Innovation Programme’ with our
business partners to equip budding SMEs with the insights into latest market developments and how they
can adopt digitalisation to expand their business.
• We held an event with DHL Indonesia which discussed how Indonesian SMEs can compete more effectively
in the global market, and several events with local building/business associations on enhancing tax
management to drive business growth.
Launched UOB My Operating Income
IDR1,888
Digital Space to equip
>90,000 billion
students with digital
learning tools'
Carbon Neutrality
maintained for >5.500
our operational beneficiaries
footprint impacted by our CSR
programme
Extended
IDR15.26 UOB Plaza Jakarta
received
Gold-level Green
trillion Building certification
in Sustainable Financing
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Our Approach
Sustainability Strategy 310
Sustainability Governance 314
Material ESG Factors 318
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Our Approach
Sustainability Strategy
At UOB Indonesia, our sustainability strategy is underpinned by our
corporate purpose and mirrors our business approach of balancing growth
with responsibility. Our strategy takes into account the influence and
impact our decisions and actions may have on our stakeholders and the
environment. It also ensures that we remain pragmatic and progressive
through managing environmental, social and governance (ESG) risks and
opportunities sensibly and in line with market realities.
Our Vision, Mission, and Corporate Purpose Our Approach
At UOB Indonesia, our sustainability strategy is anchored Our sustainability strategy is rooted in our time-tested
to our vision and mission as a bank. corporate values of Honourable, Enterprising, United,
and Committed. We believe in sustainable development
Our vision is to be a significant bank in Indonesia, a key that meets the needs of present generation without
part of the UOB Group, valued by our customers, colleagues, compromising the ability of future generations to meet their
shareholders, and regulators and admired by the public, needs. This entails a balanced approach that integrates
as a trusted long-term banking institution. economic growth, social inclusion, and environmental
protection to create sustainable, long-term value, and
Our mission is to create sustainable economic value for all resilience. In implementing our sustainability programmes
our stakeholders through a team of loyal, dedicated and and initiatives, we comply with applicable ESG-related
professional bankers, committed to meeting and exceeding laws and regulations.
the needs and expectations of our stakeholders; with
the highest quality products and services for our desired We have aligned our strategies and initiatives in our
customer segments in retail and wholesale banking, Sustainable Finance Action Plan in line with POJK51. The
and superior financial and prudential outcomes for our Bank’s Sustainable Financial Action Plan (Rencana Aksi
colleagues, shareholders, and regulators. Keuangan Berkelanjutan/RAKB) is a strategy for achieving
sustainability goals that is constantly evaluated and
Our vision and mission reflect our approach to conducting adjusted periodically to be in line with current conditions,
business responsibly to build upon UOB’s rich heritage in with the following key focus:
creating long-term value for all the Bank’s stakeholders. • We prioritise on sustainable finance products and
portfolio improvement;
• We develop internal capacity building and awareness
on sustainable banking; and
• We continue our positive contribution to the community.
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Our Approach
Our
Sustainability Guiding management of sustainability-related risks and opportunities to support decision-making
Framework
Creating sustainable value for our stakeholders
Keep Customers Develop Professionals Uphold Corporate
Drive Growth Sustainably
at the Centre of Principle Responsibility
• Contribute economically • Protect customer data • Develop high performing • Maintain highest
to the progress of our and privacy through teams and future standards of
communities secure and robust focused individuals governance and risk
• Embed environmental, systems and practices • Promote work-life culture
social and governance • Ensure fair dealing harmony • Ensure regulatory
risk in our approach to • Create intuitive and • Encourage volunteerism compliance
risk management impactful customer and advocacy for social • Protect the financial
Our • Integrate social experiences and environmental system against abuse
sustainability and environmental • Make banking simpler, causes • Incorporate
strategy considerations into our smarter and safer • Ensure employee sustainability principles
pillars and credit evaluation and through ethical use of engagement and into our procurement
objectives approval processes technology and data satisfaction practices
• Adopt and promote • Make banking more • Ensure workplace health, • Manage direct impact
climate-resilient accessible and inclusive safety and well-being and encourage
practices to support • Support businesses • Embrace diverse abilities environmental
our customers in their across all stages of and strengths stewardship
transition to a low growth • Champion social
carbon economy development in art,
• Develop and provide children and education
sustainable financing
and sustainable
investment solutions
Refining our sustainability strategy continually through stakeholder engagement
Aligned to business
Forge a sustainable Regulatory
strategy and Pragmatic and Values-driven
future with our compliance as the
stakeholder progressive Banking
customers baseline
interests
Engage and Stay economically Implement Align our Services and
Our Guiding support our relevant by pursuing sustainability sustainability processes in
principles customers on sustainable programmes and approach with accordance to
their sustainability growth strategies principles in our ESG policies and our established
practices for and incorporate business to manage guidelines of longstanding values.
greater long-term sustainability in our ESG risks and governments in
resilience. banking practices. opportunities sensibly, Indonesia.
in line with market and
competitive realities.
Rooted in our time-tested value
Our Values
Honourable Enterprising United Committed
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Our Approach
Sustainability Framework Our Climate Strategy
Adopted from UOB’s Group Sustainability Framework; Aligned with UOB Group’s strategic direction towards a
our Sustainability Framework supports decision-making low-carbon future, we continue to strengthen our climate
at all levels by providing guidance on how to manage risk management by embedding climate transition and
sustainability-related risks and business opportunities, physical risk considerations into our risk management
in the context of direct and indirect impacts on the framework and financing decisions.
environment, society and the economy.
In 2025, UOB Indonesia participated in a pilot programme
The framework is underpinned by various relevant policies on climate risk management and banking scenario analysis
which defines our commitments and guide our approach guided by the Financial Services Authority (OJK). The
to conducting business in a responsible and sustainable exercise was informed by Indonesia’s Nationally Determined
manner. Contribution (NDC), including transition policy measures
such as the potential introduction of carbon pricing, as
Strategy Pillars and Objectives well as the increasing frequency and severity of climate-
Our strategy pillars and objectives reflect our focus on related physical risks.
creating sustainable value for our stakeholders and how
we align our long-term business strategies with their The climate stress testing framework supports banks
interests. This approach guides our engagement with in assessing how climate risks may affect financial
our stakeholders and how we can help them in their own performance at both macro and micro levels. At the macro
practices for positive outcomes in the long run. level, the analysis considers policy developments, energy
and commodity price shifts driven by decarbonisation
Guiding principles efforts. At the micro level, it evaluates borrower-specific
Our guiding principles serve as a reference for how we exposures, including asset impairment resulting from
identify and address material sustainability-related physical climate events and higher operating costs arising
risks and opportunities that may affect our customers, from transition measures, which may affect credit risk
colleagues, investors, suppliers and the communities in profiles.
which we operate.
At the portfolio level, climate risks are assessed in
Stakeholder Engagement conjunction with market, operational and liquidity risks,
Stakeholder engagement enables us to continually refine given their potential implications for capital adequacy.
our sustainability strategy by considering global issues, While we recognise ongoing data limitations as a key
stakeholder expectations and the material issues relevant challenge in climate risk measurement, the initial climate
to them. We actively participate in industry associations stress testing results did not indicate any material adverse
activities such as Perbanas for collaborative exchange, impact on our portfolio.
which allows us to continuously refine our understanding
of the stakeholders and articulation of our sustainability Looking ahead, we will continue to enhance our
strategy. This approach also takes into account the methodologies, improve data quality and deepen
economic, social and regulatory contexts of the communities engagement with clients and stakeholders to support an
in which we operate, supporting informed and balanced orderly and just transition towards a low-carbon economy,
decision-making. in line with UOB Group’s net zero ambition and Indonesia’s
sustainable development agenda.
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Our Approach
CLIMATE RISK STRESS TEST FOR UOB INDONESIA
Scope and approach Scenarios (NGFS Phase 4)
Risk transmission
Net Zero 2050
Net Zero 2050 limits global warming to 1.5°C through stringent climate
policies and innovation, reaching global net zero CO2 emissions
around 2050. This scenario assumes that ambitious climate policies
are introduced immediately.
Long-term impacts
Delayed Transition
Transition Credit risk Market risk Delayed Transition assumes global annual emissions do not decrease
Risk until 2030. This scenario assumes new climate policies are not
introduced until 2030, and the level of action differs across countries
and regions based on currently implemented policies. This leads to both
higher transition and physical risks than the Net Zero 2050 scenario.
Short-term
impacts Current Policies
Currently implemented policies are preserved, leading to high physical
risks. Emissions grow until 2080 leading to about 3°C of warming
Physical risk Liquidity Operational and severe physical risks. This includes irreversible changes, such
risk risk as higher sea level rise.
Sectors Insights
• Based on the implemented stress scenarios, climate risk did not
100%
translate into a significant impact on UOB Indonesia’s overall
assessed portfolio.
• The assessment considered a comprehensive set of factors,
of UOBI’s exposures in evaluating both transition and physical climate risks across four
the following sectors: Agriculture Mining Electricity key financial risks, i.e. credit, market, liquidity and operational risk.
We acknowledge that the climate risk methodologies continue to
evolve rapidly, and that limitations in data availability and quality
remain a challenge across the Indonesian market, affecting both
SMEs and large corporations. In response, we will continue to
engage and collaborate closely with the industry and regulators
to address these constraints and to progressively strengthen our
analysis approach.
Construction Transportation Manufacturing Property
• This assessment will continue to be an ongoing learning exercise
and Logistics loans
for UOB Indonesia.
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Our Approach
Sustainability Governance
At UOB Indonesia, sustainability is a shared responsibility across the
organisation. As part of our commitment to sustainable and responsible
growth, we identify, assess and manage environmental and social risks,
challenges, impacts and opportunities across our value chain. These
efforts are undertaken within a robust governance framework, supported
by policies and guidelines that set out our commitments and guide the
conduct of our business.
Roles & Responsibilities The Board of Directors is assisted by the Risk Management
As part of its sustainability governance, we have established Committee in carrying out the responsibility of Bank-wide
clear roles and responsibilities to ensure that ESG-related risk management strategy, including stress testing.
issues are effectively managed and embedded across
the organisation. Sustainability Working Group
The Sustainability Working Group assists the Board of Directors
in identifying sustainability related risks and opportunities. It
assesses emerging sustainability issues and is responsible for
Board of
supporting the delivery of the Bank’s sustainability strategy in
Commissioners
coordination with relevant functions across the organisation.
The Sustainability Working Group also ensures that
Board of emerging ESG-related risks and opportunities, whether
Directors identified internally or through customers, non-governmental
organisations (NGOs), regulators, or other stakeholders,
are integrated into the Bank’s decision-making processes,
and are appropriately assessed and managed at the
Sustainability relevant governance levels.
Working Group
The Sustainability Working Group is chaired by the Corporate
Sustainability Office and works closely with members
of the working group. Members of the Sustainability
Sustainability Spokes
Working Group consists of representatives from business
Forum
and support units whose activities have impacts on the
environment, society, and the economy. They are the
Wholesale Banking, Consumer Banking, Corporate Real
Board of Commissioners
Estate Services, Channels & Digitalization, Technology
The Board of Commissioners supervises management’s
and Operations, Credit and Risk Management, Legal,
policies, provides guidance and strategic advice to the
Compliance, and Corporate Secretary. Where necessary,
Board of Directors in ensuring alignment with the Bank’s
other units may be invited to provide their insights.
Sustainability Framework. They review and approve the
Bank’s framework, risk appetite statement and disclosures.
The Sustainability Working Group convened three times
in 2025.
Board of Directors
The Board of Directors provides direction on the development
Sustainability Spokes Forum
and implementation of sustainability-related policies and
The monthly Sustainability Spokes Forum facilitates the
programmes. The Board of Directors is responsible for
implementation of policies, directions and strategies
managing and monitoring risks and opportunities, as
approved by the Board of Commissioners and the Board of
well as overseeing progress, performance and reporting
Directors. It ensures that issues are properly escalated and
on sustainability related matters.
approvals are obtained for any issue/submission required.
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Our Approach
Governance Principles Capacity Building
We acknowledge that Sustainability is an ever-expanding
Our sustainability governance structure provides oversight topic for both our employees and our customers. The level
and supports compliance with regulatory, sectoral of awareness, understanding and practice of sustainability
and stakeholder expectations related to the Bank’s among individuals and businesses vary, ongoing education
sustainability strategy. This structure ensures material is needed to ensure collective and concerted efforts
sustainability-related matters receive appropriate attention towards a more sustainable future.
and oversight from the Board of Directors and Board of
Commissioners. The involvement of various functions We have implemented a range of broad-based and
within the Bank ensures that there is cross-functional domain-specific sustainability training programmes for
connectivity and accountability in the Bank’s management employees across business and support functions. This
of our sustainability strategy. ensures that our employees understand sustainability
and the roles they play in the overall Bank’s strategy on
To maintain awareness of key developments and strengthen its sustainability, including how they can support our
the Bank’s ability to manage sustainability-related risks customers towards more sustainable practices.
and opportunities, the Board of Directors, the Sustainability
Working Group, and relevant senior executives participate Sustainability considerations are also embedded within the
in regular training on sustainability topics, including climate Bank’s leadership development programmes, supporting
change and environmental issues. consistent understanding and application across levels
of the organisation.
In addition, senior management committees, including
the Risk Management Committee and the Credit Policy These programmes complement ongoing training in key
Committee, are responsible for reviewing and approving governance and risk-related areas, including risk culture,
policies, and programmes related to climate change information security, anti-money laundering and countering
risks and opportunities within their respective mandates. the financing of terrorism and sanctions, as well as anti-
Climate-related risks are identified, assessed, managed and fraud, anti-bribery and anti-corruption.
monitored through the Environmental Risk Management
Framework and the Responsible Financing Policy, both Sustainability Risk Management
of which are approved by the Credit Policy Committee. We implement several programs to deepen the culture of
sustainability, including policy and process enhancements,
and integrating these into business, risk management and
approval process.
We will continue to monitor market and industry
developments and review relevant ESG frameworks and
policies to ensure that they are pragmatic. All framework
and policy reviews follow the appropriate governance
processes, including required approvals and ongoing
oversight.
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Our Approach
2025 Achievements
The Board of Commissioners and the Board of Directors reviewed and approved enhancements
to the UOB Indonesia’s Sustainability Framework and Environmental Risk Management
Framework, both of which reflect the embedding of material ESG factors into our business
strategy, risk management and decision-making processes, in line with the enhancement
of sustainability governance in 2025.
The Board of Commissioners and the Board of Directors approved the Sustainable Finance
Action Plan (RAKB) 2026-2030, which serves as a guiding framework for the implementation
of UOB Indonesia’s sustainability initiatives and our support for Indonesia’s national
sustainable development agenda.
The Board of Commissioners and the Board of Directors showed tone-from-the-top support
on sustainability, with the Bank obtaining 100% completion of mandatory sustainability
modules within given timelines. Specific training was also provided to employees in relevant
frontline roles, including relationship managers and branch employees.
The Board of Commissioners and the Board of Directors approved UOB Indonesia’s
sustainability disclosures for the 2025 reporting year, with reference to POJK 51/2017 and
relevant sustainability reporting practices.
Management and selected senior executives were involved in sessions to strengthen their
sustainability-related understanding and capabilities, including through internal discussions,
learning on regional sustainability policies and practices, and enhanced their awareness
of climate risks and the transition towards a low-carbon economy.
UOB Indonesia participated in a pilot programme on climate risk management and banking
scenario analysis which included assessments of transition and physical climate risks to
the Bank’s financial performance and portfolio; and taxonomy implementation guided by
the Financial Services Authority (OJK).
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Our Approach
Stakeholder Engagement [OJK E.4]
We regularly seek our stakeholders’ views and expectations through
conversations, collaboration and research. We aim for them to gain a
deeper understanding of our purpose, practices and performance, while
thoughtfully considering their feedback on the environmental, social and
governance (ESG) factors that are material to the Bank.
Our Stakeholders How We Engage
• Physical interactions such as interactions at branches, face-to-face meeting, etc.
• Contact Centre (phone and email)
• Post-transaction customer surveys
Customers
• Marketing campaigns and/or events
• Website and social media channels
• Events and seminars
• Internal Communications
• One-on-one sessions with managers
• Online employee portal
• Performance reviews
Colleagues
• Employee Engagement Survey
• Townhall Meetings
• Training and workshops
• ‘Speak Up’ initiative for colleagues to raise issues for action and resolution
• Annual events such as fundraising events, art competitions, etc.
Communities • Education programmes for children through UOB My Digital Space
(inclusive of NGOs) • Employee volunteerism
• Donations in cash or in-kind to support causes related to art, children, and education
• Meetings and engagement such as surveys, focus group discussions or seminars
Governments & • Consultation with regulatory bodies
Regulators • Annual and Sustainability Reports
• Audit reports
Investors Financial Reports and Annual Reports
• Request for quotations and proposals
• Vendor briefings
Suppliers
• Performance review
• Acknowledgement of UOB Supplier Sustainability Principles
• Participation in industry associations
Industry & Ecosystem
• Industry-wide workgroups and meetings
Partners
• Forums and conferences
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Our Approach
Material ESG Factors
UOB Indonesia’s most significant impacts on the economy, environment,
and society are reflected in our material environmental, social and
governance (ESG) factors. We conduct materiality assessments and
engage in stakeholder consultations on an ongoing basis to ensure that
these material factors remain relevant to our operating environment,
business activities, and operations, as well as aligned with applicable
regulatory requirements and stakeholder expectations.
Materiality Assessment
We conduct materiality assessment exercises and internal reviews continually to identify, review and prioritise the
topics that ensure the success of our business in the short, medium, and long term, while also supporting sustainable
development.
We anchor our analysis every two years on a comprehensive exercise that combines quantitative and qualitative
research to provide a holistic overview of stakeholder expectations, with the results of informing our strategic decision-
making and reporting framework. We conducted the last comprehensive assessment in 2024, involving key internal
and external stakeholders, and concluded an internal review in 2025 with no changes made to our materiality matrix.
Review and Engage and
Identify Prioritise Validate
Third-party desktop research Stakeholder engagement Leadership approval
Review the material ESG factors Incorporate feedback from engagement with The Sustainability Working
reported in the Sustainability Report internal and external stakeholders to obtain Group and Board of Directors
against peers’ reporting, industry quantitative (if any) and qualitative inputs on our review and approve the
trends and developments and identified list of material ESG factors. material ESG factors and
sustainability-related regulatory materiality matrix for UOB
requirements for continued Matrix development Indonesia.
relevance. Incorporate results of the desktop research and
stakeholder engagement to develop/refine our
materiality matrix.
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Our Approach
Important Very Important Critical
Corporate
Governance and
Risk Culture
Sustainable
Banking
Information
Data privacy
Security
Fair
Dealing
Talent
Regulatory
Development and
Compliance
Inclusion
Workplace Safety,
Impact perspective (stakeholders)
Health and Well-
Being
Economic
Contributions
Financial
Sustainable Inclusion
Procurement
Direct Environmental
ImDpact
Community
Stewardship
Business Perspective (UOB)
Drive Growth Keep Customer at Develop Professional Uphold Corporate
Sustainably The Centre of Principle Responsibility
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Our Approach
Drive Growth Sustainably Develop Professionals of Principle
Economic Contribution Talent Development and Inclusion
• Distributed economic value of IDR5,225 billion to • Achieved an employee engagement score of 87%,
employees and suppliers. reflecting the Bank's commitment to fostering a
• Accrued tax expense of IDR429 billion. positive and inclusive workplace.
• Offered a three-month internship for individuals with
Sustainable Banking disabilities ‘Magang BISA’ Programme. One high
• Extended IDR15,257 billion in sustainable financing in school graduate from a special school attended the
line with OJK classifications. programme in 2025.
• Managed IDR1,170 billion in new subscription of ESG- • Supported leadership and career development
focused investments. through the Leadership Academy and Leadership
Acceleration Programme, designed to strengthen
Keep Customers at the Center leadership capabilities across different levels.
Fair Dealing • Provided educational support through scholarship
• Maintained the application of fair dealing principles programmes, covering undergraduate and
through refresher training programmes. postgraduate studies, professional qualifications and
• Maintained positive fair dealing conduct, with Net relevant certifications.
Promoter Score of 92. • Developed a young talent pipeline through the
• Improved the effectiveness of customer complaint Professional and Future Bankers Academy, supporting
handling through timely and responsive complaint long-term leadership succession.
resolution.
Workplace Safety, Health, and Well-Being
Data Privacy • Supported employees’ physical well-being by providing
• Maintained ongoing compliance with customer data health insurance coverage for employees and their
privacy policies and procedures as part of the Bank's dependants, as well as access to on-site fitness
data governance framework. facilities at UOB Plaza Jakarta.
• Established Data and Artificial Intelligence Committee • Offered Employee Assistance Programme, which
to provide strategic guidance in ensuring strong and provides confidential access to professional
effective governance over the use of data and AI. counselling services delivered by licensed therapists,
• Established Data and Artificial Intelligence Governance to support employees’ mental health.
Framework to guide the Bank’s capabilities and • Provided comprehensive wellness programme to 100
components in ensuring a robust data governance employees with support from a certified dietician and
and lay the foundation for a responsible use of AI. workout coach to improve their well-being.
• Promoted financial well-being through financial
Financial Inclusion planning webinars and internal communication to
• Held financial literacy events and workshops, in strengthen employees’ financial literacy.
collaboration with regulators and educational • Fostered a culture of social responsibility through
institutions. employee volunteering activities and participation in
• Supported the growth and sustainability of small and corporate social responsibility programmes.
medium enterprises (SMEs) through UOB BizSmart
and UOB FinLab, which provide access to learning
resources, mentorship and business networks.
• Collaborated with DHL Express Indonesia to hold first
GoTrade Event in Indonesia, “Empowering Business
Beyond Borders”, focusing on how Indonesian SMEs
can compete more effectively in the global market.
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Our Approach
Uphold Corporate Responsibility Direct Environmental Impact
Corporate Governance and Risk Culture • Maintained operational carbon neutrality for Scope 1,
• Continue to develop and maintain Business Risk and Scope 2 and selected Scope 3 emissions (business air
Control Management function in key business and travel and waste).
support units to assist in managing operational risks. • Continued initiatives to improve resource efficiency
• Continuing the UOB Indonesia Risk Culture Award and reduce environmental impacts arising from day-
2025 to recognise employees who demonstrate strong to-day operations.
risk-focused behaviours in their daily responsibilities. • Received Greenship Gold certification in the existing
• Embedded risk awareness across the organisation building category for UOB Plaza Jakarta, marking UOB
through internal campaigns aimed at fostering a Indonesia’s commitment to creating a sustainable and
strong risk-conscious mindset among employees. healthier workplace for our employees.
• Tightening consequences management for conduct-
related incidents. Sustainable Procurement
• Expanded the acknowledgement of the Supplier
Regulatory Compliance Sustainability Principles to a broader group of
• Reinforced a strong compliance culture by requiring suppliers, increasing participation from 32 suppliers in
both new and existing employees to complete 2024 to 85 suppliers in 2025.
mandatory compliance and anti-fraud training and
refresher programmes. Community Stewardship
• Implementation of anti-fraud strategy supported by • Strengthened employee participation in community
Fraud Risk Management Committee. initiatives with more than 1,600 employee volunteers
• Regular dissemination of Anti-Fraud Awareness and an average of 1.5 volunteer hours per employee.
and education material to all employees to increase • Expanded social impact through the launch of a new
internal awareness of latest scam and fraud trends. initiative, UOB My Digital Space, designed to equip
• Actively supported the Indonesia Anti-Scam Centre students with skills relevant for an increasingly digital
(IASC) initiative coordinated by the Financial Services and technology-driven environment.
Authority (OJK), as part of broader consumer protection • Channelled IDR 1 billion, in collaboration with BNP
and financial crime prevention efforts. Paribas Asset Management, to support social and
environmental programmes by Kopernik and Seven
Information Security Clean Seas.
• Expanded information security awareness programme
through multiple communication channels to improve
awareness among employees.
• Enhanced security infrastructure to enhance data
protection including upgrade to email data loss
prevention software, email malware protection
solution, implementation of unusual access monitoring
and external attack surface management solutions.
• Maintained 100% completion for mandatory annual
information security training by all employees.
• Maintained ISO 27001:2022 certification for
the Information Security Management System,
demonstrating adherence to internationally recognised
information security standards.
• Conducted Cyber Security Maturity Assessments (CSMA)
and Digital Maturity Assessments (DMA) to evaluate the
Bank’s readiness and resilience against cyber risks.
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Drive Growth Sustainably
Drive Growth Sustainably
Economic Contributions 323
Sustainable Banking 324
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Drive Growth Sustainably
Economic Contributions
We seek to generate positive economic contributions to the communities
in which we operate through job creation, sourcing from local suppliers,
supporting the local communities, promotion of inclusive finance and
paying taxes to the government.
Our Approach
To create long-term value for all stakeholders, we have established frameworks, policies, guidelines and procedures
to ensure that growth is pursued in a responsible and disciplined manner. We comply with applicable tax laws and
regulations in Indonesia.
2025 Achievements
During the reporting year, UOB Indonesia recorded a net profit after tax of IDR1,529 billion, an
increase of 276.6 per cent or IDR1,123 billion increase compared to 2024.
The Bank distributed economic value to stakeholders through payments to employees and
suppliers amounting to IDR5,225 billion and fulfilled its obligations to the government with
tax expense of IDR429 billion.
As of 31 December 2025, UOB Indonesia's total loans outstanding amounted to IDR111,782
billion, while total deposits from customers reached IDR133,313 billion.
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Drive Growth Sustainably
Sustainable Banking
We integrate environmental, social and governance (ESG) considerations
into our financial products and services to support long-term economic
growth as well as ecological and social well-being. We offer sustainable
banking solutions and manage ESG-related risks and opportunities across
our business activities, including those related to climate change, natural
capital and biodiversity, and human rights.
Our Approach In addition, ESG-related clauses are evaluated as part
We provide a range of sustainable banking products, of the credit approval process and incorporated into
spanning lending and investment solutions. We embed credit facility agreements to support compliance with
sustainability considerations into our long-term business sustainability-related commitments.
strategy, aligning with the United Nations Sustainable
Development Goals (UN SDGs), the Paris Agreement and In 2025, we continue to support the Financial Services
Indonesia’s national development goals. Authority (OJK) pilot initiative on Indonesia Sustainable
Finance Taxonomy. We performed taxonomy assessment
Responsible Financing and submitted the required report on eligible clients in
UOB Indonesia’s Responsible Financing Policy ensures that defined sectors to the regulator quarterly.
ESG considerations are integrated into the credit evaluation
and approval processes. This policy applies to all borrowing Financing Business’ Sustainable Growth
customers within Wholesale Banking (excluding Business We support businesses in their transition towards a lower-
Banking) and extends to capital market underwriting carbon economy by facilitating access to sustainable
activities. Ongoing portfolio monitoring is conducted to financing solutions that support long-term resilience. To
assess borrowers’ ESG risk profiles and support compliance enable consistent and credible sustainable financing, we
with sustainable financing standards. Each prospective have in place sustainable finance umbrella frameworks
borrower is subject to a feasibility assessment to confirm aligned with locally and internationally recognised
alignment with sustainability principles and to identify standards, principles, and guidelines, including the Loan
and mitigate ESG-related risks. These frameworks and Market Association, Asia Pacific Loan Market Association
assessments are aligned with internationally recognised Green Loan Principles and Sustainability-Linked Loan
standards and principles, and are designed to support Principles.
Indonesia’s national sustainable development agenda.
These frameworks, which have obtained independent
Our responsible financing sector policies further establish second-party opinions, define the eligibility criteria
mandatory requirements and recommendations for for projects and activities that qualify for green and
managing ESG risks across its lending portfolio. These sustainability-linked loans, trade finance and other
policies address key areas, including human rights, labour applicable banking products. These frameworks are
conditions, pollution prevention, resource efficiency, reviewed and enhanced periodically to ensure continued
community health and safety, and biodiversity conservation, relevance.
and apply throughout the financing lifecycle.
ESG risk exposures are reviewed on a periodic basis. As of
31 December 2025, all applicable borrowers had undergone
ESG risk assessments, with identified risks managed and
mitigated in accordance with the Bank’s policies.
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Drive Growth Sustainably
Green Building
Developers and Owners Supports green building developers and owners across asset classes.
Framework
Supports green assets, projects and activities relating to the creation of
Smart City Framework
sustainable and smart cities.
Circular Economy Supports green assets, projects and activities relating to the circular
Framework economy.
Sustainable Food and Supports food and agribusiness companies and their full spectrum of food
Agribusiness Framework production activities.
Sustainable Trade Supports trade financing of recognised green products and industry
Finance Framework certifications.
Transition Finance Supports the transition of energy-intensive, fossil fuels/brown and “hard-to-
Framework abate” sectors.
Sustainability-linked Supports companies with financial incentives linked to achievement of
Finance Framework sustainability targets.
Under these frameworks, we provide a range of sustainable financing solutions, including ecosystem-based offerings
designed to address end-to-end needs within selected sectors, supporting clients in their effort for a more or transition
to sustainable business.
U-Solar U-Energy
ASEAN’S first one-stop solar ecosystem Asia’s first integrated energy efficiency platform
financing platform for solar project that provides financing solutions to support
developers, engineering, procurement, the green agenda of regional governments,
construction (EPC) contractors, equipment U-Series businesses and homeowners.
suppliers and end-users.
Solar Project Solar EPC Equipment End-users
End-users Energy service Mechanical Equipment
Developers Contractors Suppliers (building
(building companies and electrical suppliers
owners and
owners and contractors
homeowners)
homeowners)
We also adhere to POJK 51 on Implementation of Sustainable Finance, by assessing and ensuring that the financing we
provide is in line with the POJK 51 Sustainable Financing Framework. We actively encourage and promote sustainable
financing to our clients through various opportunities such as meetings and events.
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Drive Growth Sustainably
We support Indonesia’s national agenda towards achieving Enabling Individual’s Sustainable Investments
a sustainable future by participating actively in pilot We offer a range of investment solutions that integrates
programmes, enhancing our business processes and sharing ESG considerations into the selection and classification
insights into sustainable finance and best-practices in of such products across asset classes, such as mutual
sustainability with our clients. funds and bonds.
In 2025, we saw a notable increase in our sustainable For mutual funds, these considerations include fund
financing for projects that reduce resource use & pollution, managers’ expertise in portfolio management, the
green-certified buildings and renewable energy financing. incorporation of ESG factors within investment processes
During the year, we conducted a one-time exercise to and performance assessments. Investment products are
harmonise our client classification criteria which resulted subsequently categorised based on the materiality of ESG
in a restatement of MSME contribution to our sustainability factors within the underlying instruments or portfolios.
financing activity. The exercise that we undertook reflects
our commitment to enhancing internal processes and In 2025, we recorded new subscriptions amounting to
growing our sustainable finance portfolio steadily. Our IDR1.17 trillion in ESG investment products (Mutual Fund
total sustainable financing has exceeded our restated & Bonds), exceeding our target of IDR296 billion. We have
target of IDR12 trillion. also sent out EDMs on sustainable investments to targeted
individuals and conducted several events to enhance
our individual client’s awareness and understanding of
sustainable investment.
2025 Achievements
Continued Sustainable Financing Growth
We remained steadfast in our advocacy for sustainable business practices, actively encouraging client
adoption as part of supporting their sustainable growth.
We held a conference in Jakarta on “Driving Responsible Growth for the Oil Palm Industry through Shared
Responsibility” in April 2025. Together with industry leaders and associations, we discussed how ecosystem
collaboration can accelerate sustainability in the oil palm supply chain.
Solar PV Financing Deals with Xurya Group of Companies and PT Alam Energy Renewables
We continued to enable our clients in facilitating adoption of renewable energies. In 2025, supporting the
development of commercial and industrial solar energy adoption, we:
• extended an IDR350 billion green term loan under the U-Solar programme to Xurya Group of Companies;
and
• extended an IDR128 billion facility for solar photo-voltaic installation projects of PT Alam Energy Renewables.
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Keep Customers at the Centre
Fair Dealing 328
Data Privacy 331
Financial Inclusion 333
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Keep Customers at the Centre
Fair Dealing
At UOB Indonesia, fair dealing is fundamental to how we serve our
customers and support their financial objectives. We seek to provide
products and services that are appropriate to customers’ needs, supported
by quality advice and suitable recommendations from employees. We
are committed to providing clear, relevant and timely information, and to
addressing customer feedback in an independent, effective and timely
manner, with the aim of fostering trust and delivering consistent customer
experiences.
Our Approach Creating Positive Customer Experiences
We place customers at the centre of our business. This To support positive customer experiences and strengthen
principle underpins how we conduct our activities and trust, we actively listen to customers throughout the lifecycle
guide decision-making across product development, service of our products and services, and addresses customer
delivery, and customer engagement. We believe what is feedback through structured mechanisms, including:
not right for our customers is not right for us. • Consolidated customer insights derived from internal
and external sources;
We are committed to providing fair and equitable service • Reviews and root-cause analyses of customer complaints
standards across all customer segments and product and feedback;
offerings. This commitment is implemented through clearly • Voice of Customer programmes and related activities to
defined policies and procedures, and internal control manage customer insights and conduct testing aimed
frameworks that promote consistency, transparency, and at improving customer satisfaction; and
accountability in customer interactions. • Cross-functional collaboration to develop, refine and
implement improvement initiatives.
The approach to fair dealing is anchored in our time-tested
core values of Honourable, Enterprising, United, and Continuous improvement efforts are guided by customer
Committed, which guides ethical conduct and responsible experience indicators, including the Net Promoter Score
decision-making across the organisation. These values are (NPS), which are monitored throughout the year. In addition,
reinforced through the UOB Customer Commitments, which mystery shopping and external benchmarking studies
focus on treating customers fairly, providing appropriate provide independent reference points to assess customer
solutions, understanding customers’ needs and being satisfaction and evolving customer needs. These insights
responsive when support is required. are used to inform enhancements to customer experience
and the development of products and services.
The UOB Indonesia Code of Conduct serves as the primary
framework governing fair dealing and ethical behaviour. It Our Customer Advocacy team, which reports to the President
applies to all employees and establishes clear expectations Director of UOB Indonesia, is responsible for promoting
regarding integrity, professionalism, transparency, and the customer-centricity across the organisation. This includes
management of conflicts of interest in customer interactions. monitoring key performance indicators and metrics related
to customer experience at both strategic and operational
To support the implementation of fair dealing principles, levels.
we invest in ongoing employee training and competency
development. In addition, we maintain governance and
oversight mechanisms to monitor adherence to internal
standards and applicable regulations, including periodic
reviews, audits, and risk assessments.
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Keep Customers at the Centre
Fair Dealing in Digital Banking
Our digital banking channels are designed around clarity, simplicity and customer empowerment. In strengthening
fair dealing, customers remain in control of their choices with key information presented clearly upfront, opt-in
services by design and readily accessible support at any time.
As we remain steadfast in delivering fair and trusted digital interactions, our design and review processes
actively mitigate risks from deceptive designs that mislead users through:
Governance and continuous monitoring
• Regular user experience audits to identify and eliminate any design elements that could be misleading.
• Compliance checks against regulators guidelines and global best practices.
• Customer feedback loops to refine transparency and usability.
Transparent design
• No misleading buttons or ambiguous wording.
• Prominent disclosure of charges, interest rates and product risks.
Easy opt-out
• Simple, visible options to unsubscribe from notifications or services.
• No “hard-to-find” cancellation paths.
Honest defaults
• No pre-selected options for additional services or marketing consent.
• Customers must explicitly choose to enroll in promotions or products.
Ethical personalization
• We use data-driven insights to uncover customer needs, delivering tailor-made value instead of high-
pressure sales.
• No manipulative urgency cues (e.g. “Only 1 left!”) for financial products.
Customer Complaint Mechanism
Customer satisfaction is paramount for the progress and long-term growth of the business. As such, we strive to listen
to and meet the needs and expectations of our customers, including addressing complaints and enhancing customer
satisfaction as part of our process for continuous improvement and performance evaluation.
We handle customer complaints prudently, using appropriate complaint handling procedures that allow for fast
and accurate resolution. As a reliable and trustworthy financial institution, we provide several customer complaint
handling channels, such as:
• In-branch customer service
• UOB Contact Center 14008
• Email: UOBcare@uob.co.id
• UOB Indonesia official website
• UOB TMRW, our digital banking app
• UOB Indonesia official social media (Instagram, Facebook, Youtube)
• Regulator’s complaint channels (OJK and BI)
• LAPS SJK, which can assist the customer if there is a need for mediation.
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Keep Customers at the Centre
Customer Complaints and Resolution 2024 2025
Complaints/grievances 13,805 17,382
Undergoing resolution process 1,014 1,532
Complaints resolved 12,791 15,850
Resolved within service level agreement (%) 97.9% 99.2%
We recorded an increase in complaint volume, due to higher customer engagement and expanded business activity.
Despite the higher volume, we maintained a strong resolution performance, successfully resolving 99.2% of complaints
within our standard turnaround time, demonstrating our continued commitment to timely and effective complaint
management.
2025 Achievements
During the reporting year, we continued to uphold positive fair dealing practices, as reflected in our NPS
score of 92 in 2025. This was reinforced through by refresher trainings on conduct standards for Wholesale
Banking and Global Markets relationship managers, aimed at strengthening the application of fair dealing
principles while supporting sustainable business growth.
We continued to maintain a high rate of complaint resolution, reflecting its effective handling of customers
issues and feedback.
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Data Privacy and Governance
We are committed to protecting customer information through appropriate
data handling and protection, and strong governance practices by
embedding data privacy considerations into service delivery and operational
processes. We respect individuals’ rights to the security, protection and
prevention of their personal data from misuse, unauthorized access,
unauthorised disclosure, and unlawful alteration, as well as destruction
and removal of personal and proprietary information.
Our Approach by mandatory employee training to reinforce awareness
We adhere to established policies and frameworks aligned and adherence to data protection practices.
with applicable data protection regulations in safeguarding
customer information. We are committed to transparency Third-party service providers engaged by the Bank are
and the protection of customer rights by providing channel required to implement appropriate safeguards to maintain
for feedback and requests, including email, online contact the security, confidentiality, and integrity of our information
forms, and telephone hotlines, to facilitate the execution under their custody. Customer information is disclosed to
of Personal Data Subject Rights. such service providers strictly on a need-to-know basis
and with customer consent.
Data Privacy
We have implemented data protection governance across Our Data Leakage Incident Management Procedures
the organisation, including the establishment of personal guide the handling of data breaches. Operational Risk
data protection governance structure in which we have Management and Data Protection Officers review data
appointed a country data protection officer and function/ leakage incidents, oversee reporting obligations and
segment data protection officers who are in charge for ensure that affected individuals are notified where
the implementation of personal data protection in their required. Escalation and reporting protocols are clearly
respective function. They are also responsible for our defined to support timely incident management and
Bank-wide policies and guidelines, records of processing mitigation of potential impacts on data subjects. Post-
activities, data protection impact assessment, archive incident action plans are implemented and monitored to
management procedure and controls to ensure the secure completion to address any identified control weaknesses.
handling, retention, and disposal of data. These personal Any misconduct related to breaches of confidentiality is
data protection implementation measures are supported subject to appropriate disciplinary action.
UOB Indonesia’s Personal Data Protection Principles
We apply the following principles in protecting personal data:
• Personal data is collected in a • Failure to protect personal data should • Personal data that are no longer
restricted, specific, lawful, fair be notified to affected customers. required for legal or business purposes
and transparent manner and are • Access to and disclosure of personal are anonymised or securely destroyed
used solely for purposes for which data are subject to strict control in accordance with the Bank’s records
customers have provided consent, mechanisms. retention policies. Personal Data shall
or as otherwise permitted under • Personal data shall be processed be destroyed and/or erased upon
applicable laws and regulations. in a manner accurate, complete, expiry for the retention period or at
• Personal data are handled responsibly not misleading, up to date and request of the subject, unless otherwise
in accordance with the Bank’s ethical accountable. stipulated by law and regulations.
standards and corporate values. • The security of personal data against
• Customer shall be notified of the unauthorized access, unauthorized UOB Indonesia’s Privacy Notices, data
purpose and activity their personal disclosure, unlawful alteration, misuse, privacy and security practices are publicly
data is processed. destruction and/or removal are available on the our website.
maintained as a priority.
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Data Governance In alignment with our exploration of responsible use
We place great importance on the quality of customer of AI to support business objectives and operational
data and responsible use of data in our business efficiency, we refreshed the Data Management Working
processes to deliver reliable services to our customers. Group into Data and Artificial Intelligence Committee
The Data Management Office governs the data life cycle (DAIC) in 2025. It comprises senior leaders from various
from collection to eventual retirement. It supports the functions and provides strategic direction to ensure
Bank in managing data as a corporate asset across its effective governance over the use of data and AI across
lifecycle through the establishment and implementation the organisation. The Committee reports to the Board
of robust governance measures. The function also assists of Directors.
the Bank in strengthening data quality, managing
regulatory requirements and supporting innovation In 2025, the Board of Commissioners reviewed and approved
initiatives. the Data and Artificial Intelligence Governance Framework
which continues to guide the Bank in ensuring a robust data
governance and laying the foundation for a responsible
use of AI.
2025 Achievements management and operational efficiency through the
consolidation of data from multiple source systems
In 2025, we continued to strengthen our data into a centralised platform.
management and governance capabilities. These efforts
were recognised with industry awards that reflect our This achievement was further reinforced by UOB
progress in enhancing data management practices while Indonesia’s receipt of the Data Governance &
supporting responsible innovation and the protection Fabric Excellence award at the Cloudera EVOLVE25
of customer information. APAC Data Impact Awards, which recognised the
implementation of an integrated data architecture
UOB Indonesia, together with Cloudera, was awarded supporting enterprise-wide data utilisation, the
the Best Data Analytics Technology Implementation establishment of comprehensive data governance
in Indonesia at The Asian Banker Global Financial policies and the development of a data roadmap to
Technology Innovation Awards 2025. The recognition support future AI and analytics initiatives.
acknowledged the Bank’s improvements in data
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Financial Inclusion
We are committed to advancing financial inclusion by supporting
underbanked and underserved individuals and businesses through the
provision of useful and affordable financial products and services delivered
in a responsible and sustainable manner. We also seek to improve access
to financial services through digital innovation and customer education
initiatives.
Our Approach
We promote financial inclusion by providing accessible and affordable banking services to consumers and businesses.
These services are delivered through our 41 branches and 50 sub-branches nationwide, a network of 108 automated
teller machines (ATMs), as well as digital banking channels, to support broader access to formal financial services.
Cultivating Sound Financial Management
We provide various banking products to suit diverse customer needs, including basic banking product such as
TabunganKu and Simpanan Pelajar (SimPel). These basic banking products offers affordable initial deposits and
no monthly fees to ensure accessibility of banking services in areas where we operate. This is coupled with financial
literacy activities conducted in branches to raise stronger awareness on good financial habits.
We also recognize the importance of customer education to cultivate sound financial management practices for
consumers. In 2025, the Bank held several financial literacy events and workshops, in collaboration with regulators
and educational institutions, across different cities. These sessions included:
Name of Event Month
Financial Strategies Amid Economic Challenges January 2025
Digital Investment: Middle-Class Strategies Amid High Living Costs and Market Volatility March 2025
Financial Literacy & Inclusion For Children With Special Needs: Learn To Manage Your March 2025
Finances From An Early Age (Bandung – With OJK )
Financial Literacy & Inclusion For Children With Special Needs: Learn To Manage Your May 2025
Finances From An Early Age (Banyuwangi – With OJK )
Smart Money, Safe Future: Navigating Finances in the Digital Age July 2025
Understanding Financial Literacy Before Investing (ITB – Bandung) August 2025
Beyond financial literacy events, we leverage on technology to assist customers in being more conscious about their
financial habits and goals. Our digital banking app, UOB TMRW, is equipped with automated data analytics that
translates customer’s own transaction history into practical insights. As customers use their UOB TMRW app more
regularly, they can gain insights into their spending habits, bill reminders, and financial goal-setting to help customer
stay mindful and build good financial habits.
In 2025, we scaled our engagement by introducing Digital Wealth Services in UOB TMRW to assist customer in investing
towards their financial goals. The new feature provides a self-serve channel for customers to open an account, take
a risk profile questionnaire, and invest in mutual funds conveniently through their mobile phone. In line with our
commmitment to fair dealing, this feature is designed with simplicity and transparency in mind to ensure customers
receive recommendations based on their needs. For more information on our Fair Dealing commitments, please refer
to the ‘Fair Dealing’ chapter in our Sustainability Report.
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Supporting SMEs in Accessing Banking UOB BizSmart
Finance and Digitalisation UOB BizSmart provides access to various systems with
We are committed to supporting small and medium affordable pricing to support small and medium enterprises
enterprises (SMEs) in addressing challenges related to (SMEs) in managing their core business operations more
access to banking and finance. Through a range of solutions, efficiently. Businesses can access essential tools that help
we help to bridge funding gaps while encouraging broader streamline and simplify day-to-day operational processes.
adoption of banking services. SME customers in Indonesia
can conveniently access UOB Indonesia’s services through As businesses grow, SMEs often face increasing challenges
both our branch network and digital banking channels. in managing operational tasks. UOB BizSmart addresses
Also, as One Bank for ASEAN, we offer an opportunity to these challenges by offering a suite of solutions that
scale businesses to ASEAN and beyond. support more effective business management.
As part of a strategic review of our portfolio, we have UOB BizSmart suite of solutions offers accounting tools,
retrospectively reclassified our SME portfolio to better human resources tools, payment gateway and point-of-sale
reflect alignment with sustainable financing guidelines. system to streamline business processes. Its accounting
This reflects our commitment to assist businesses in scaling tools automate sales tracking and reporting, helping to save
their operations towards sustainable growth, through our time and reduce errors. Human resources features simplify
suite of banking and beyond banking product offerings. payroll and attendance management, easing administrative
workloads. In addition, the payment gateway enables
UOB Business Loans convenient cashless transactions, supporting healthier
Operating a small or medium-sized business often requires cash flow and enhancing customer convenience. With the
careful management of cash flow alongside growth point-of-sale system, businesses can monitor sales and
ambitions. To support these needs, we offer a suite of inventory in real time, enabling better organisation and
financial solutions designed to ease financial pressures more informed decision-making. Overall, UOB BizSmart
and enable business continuity. Through its trade finance helps SMEs improve operational efficiency, reduce manual
offerings, we provide higher loan-to-value structures, work and focus more on business development and growth.
allowing businesses to access greater funding for both
domestic and cross-border transactions.
In addition, working capital loans are offered at competitive
interest rates to support day-to-day operational expenses,
while the use of bonds as collateral can help improve
financing terms. For SMEs seeking to invest or expand,
flexible property financing options are also available.
Collectively, these solutions support SMEs in managing their
finances more effectively, maintaining business stability
and focusing on sustainable growth.
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UOB FinLab Programmes
UOB FinLab is the Bank’s strategic community enabler, established to support SMEs and start-ups in strengthening their
business competitiveness. Through a range of business transformation programmes, UOB FinLab assists enterprises
in leveraging technology, e-commerce and digital marketing to enhance business performance and expand into new
markets.
The programmes offered by UOB FinLab are designed to address different business development needs, including:
• the Sustainability Innovation Programme, which focuses on helping SMEs understand and adopt sustainable
business practices as part of their long-term growth strategies; and
• the Digitalisation Innovation Programme, which aims to strengthen SMEs’ financial management capabilities and
encourage the adoption of digital tools and technologies across business operations.
2025 Achievements
Collaboration with DHL Express Indonesia
In 2025, UOB Indonesia partnered DHL Express Indonesia to launch the first GoTrade event titled “Empowering
Business Beyond Borders”, which sought to discuss how Indonesian SMEs can compete more effectively in
the global market.
Combining DHL’s global logistic expertise and UOB’s extensive network, the partnership also seeks to
empower businesses in exploring new markets, increasing their competitiveness, and contributing to an
inclusive economic growth in the region.
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Talent Development and Inclusion 337
Workplace Safety, Health and Well-being 341
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Talent Development and Inclusion
We focus on attracting and retaining talent with the appropriate skills and
values to support a customer-centric and future-ready organisation. We
seek to foster a diverse and inclusive workplace and supports employees’
professional and personal development in a structured and responsible
manner.
Our Approach Our policy and procedures on recruitment adheres to
At UOB Indonesia, employees are regarded as a key enabler government regulations, particularly to Employment Law
of sustainable performance. We are guided by The UOB (Undang-Undang Cipta Kerja) which, amongst many, lays
Way, which defines our purpose, values and commitment out requirement against child labour and forced labour
to employee well-being. This culture is underpinned by conditions.
our people philosophy of care, growth and trust, which
employees are expected to embody while adhering to the The UOB Indonesia Code of Conduct applies to all
UOB Indonesia Code of Conduct. individuals working for or in connection with the Bank.
Where relevant, business associates, including third-party
Under our Human Resources Policy, we are committed to: contractors, agents, consultants, vendors and suppliers,
• Fostering an inclusive workplace where individuals feel are also subject to the Code.
valued, heard and empowered;
• Providing equitable access to development opportunities, Through mandatory Code of Conduct training, employees
leadership pathways and internal mobility; are educated on workplace conduct, including the
• Implementing fair and non-discriminatory recruitment prevention of discrimination and harassment. Any breaches
practices, with hiring decisions based on merit, skills are addressed through appropriate corrective or disciplinary
and role fit, aligned with business priorities and job action.
requirements;
• Supporting meaningful career development and personal Freedom of Association and Collective
growth; Agreement
• Strengthening talent development and internal mobility; We respect employees’ lawful rights to freedom of
and association and collective bargaining and expect our
• Engaging and developing young talent. suppliers to uphold the same principles. We maintain
constructive and respectful relationships with employee
The effectiveness of talent and inclusion initiatives unions. We engage in regular dialogue with the union
is monitored through employee engagement surveys representatives to address matters of mutual interest,
conducted annually based on employees’ work concerns and expectations.
anniversaries. This approach enables us to obtain timely
and holistic feedback to support issue identification and At UOB Indonesia, the Collective Labour Agreement (CLA)
resolution. governs the respective rights and obligations of the
employees and the Bank in accordance with applicable
We strictly prohibit discrimination, bullying, or harassment laws and regulations. The agreement serves as the
on any grounds, including race, ethnicity, gender, gender foundation of the employment relationship and aims
identity or expression, religion, nationality, age, disability, to foster a harmonious, fair and sustainable industrial
marital status, sexual orientation, socioeconomic relations environment.
background, or any other characteristic protected by
applicable laws. Regular reviews of operational practices
are conducted to identify potential risks, with secure and
confidential channels are provided for employees to raise
concerns.
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The provisions of the CLA are formulated with reference The remuneration has taken into consideration the
to prevailing labour regulations, including: conditions of UOB Indonesia and similar industries, as well
• Regulation of the Minister of Manpower No. 23 of 2021 as relevant labour laws and regulations. All UOB Indonesia
regarding the Revocation of Minister of Manpower employees across Indonesia received remuneration above
Regulations following the promulgation of Law No. 11 the standard Provincial Minimum Wage (UMP), which serves
of 2020 on Job Creation. as a benchmark for the minimum standard of decent living
• Law No. 13 of 2003 on Manpower, as amended by Law in each region in Indonesia according to the Ministry of
No. 11 of 2020 on Job Creation. Manpower and Transmigration No.7 of 2013 regarding
Minimum Wage.
Embracing Diversity and Inclusion
We are committed to fostering a safe and inclusive We do not differentiate remuneration based on gender.
workplace where employees are treated with respect The amount of remuneration is determined accoding to
and dignity. We uphold internationally-recognised human each employee’s performance.
rights principles and applicable Indonesian regulations
and seek to maintain a work environment that is free from Career and Leadership Development
discrimination. To ensure sustainable growth, we recognise the importance
of creating a relevant and competitive workforce in a
As part of our commitment to promote equal opportunity dynamic market with strong culture and engagement. For
and an inclusive work environment, we offered a three- this reason, we proactively conduct capability development
month internship programme for individuals with impairment programmes focusing on future-oriented skillsets and
under the ‘Magang BISA – Berkarya, Inklusif, Setara, dan guided by our people philosophy of Care, Growth and Trust.
Aktif’ programme. A high school graduate from SLB Santi
Rama attended this programme in November 2025 and We utilize a structured of 70-20-10 development strategy:
took the internship role as a campaign support in one of • 70% Experiential Learning: We prioritize on-the-job
our function. development, immersing our talent in real-world business
challenges.
We recognise that diversity and equal opportunities • 20% Learning through Others : We foster a culture of
supports employee development, productivity and knowledge sharing through formal mentoring, coaching
engagement which in turn contribute to a resilient and and cross-functional collaboration.
inclusive organisational culture. • 10% Formal Education: We supplement practical
experience with formal learning programs.
Employee Performance Management
UOB Indonesia implements employee performance Our development initiatives are categorized into two
management through the PEAK framework (Plan, Engage, strategic streams:
Appraise, Keep Track). This process is supported by 1. Core Programmes: These focus on fundamental program
governance mechanisms, including: to instill The UOB Way and essential banking knowledge
• The Performance and Development Council, through and the cultivation of a robust risk culture.
which senior management reviews employee 2. Corporate and Functional Programmes: These are
performance and development needs in a structured designed for targeted upskilling, reskilling and leadership
and transparent manner; and development initiatives tailored to specific functional
• 360-degree feedback, which enables direct reports, requirements.
peers and internal stakeholders to provide anonymous
input on key behaviours such as collaboration and In addition to our upskilling initiatives, we also seek to place
people development. the right people in critical positions to identify successors
and ensuring business continuity. In order to deepen the
Competitive Remuneration and Benefits competencies and leadership capabilities of these key
Remuneration is a crucial part in retaining talent while also talents, we have invested in a number of development
enhancing UOB Indonesia’ competitiveness amidst dynamic initiatives, including:
business needs and existing industry competition. UOB
Indonesia provides attractive, effective and competitive a) Leadership Acceleration Program
remuneration to attaract and reatin employees and support A comprehensive leadership development that
our long-term goals. focuses on strengthening leadership capability
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through international exposure, leadership forums studies, professional qualifications and certifications,
and involvements in strategic projects. subject to applicable policies.
b) Leadership Academy UOB Indonesia has been recognized as one of the Best
A three-month programme designed for high-performing Companies in Creating Leaders from Within award, held
employees at Manager to Executive Director levels. By by SWA Magazine. Achieving “Excellent”, this award is a
working together with leading global business schools, strong testament to our steadfast commitment to building
it aims to equip talents with the knowledge, tools and our leaders, nurturing our talent and strengthening a
techniques to drive growth and innovation, emphasizing sustainable leadership pipeline across the Bank.
collaboration that reflects our values.
Appreciating Our Employees
The Leadership Academy comprises three levels of We continue to foster a culture of appreciation and
development: employee engagement, recognising that our people are
1. Breakthrough Innovation; integral to the our sustained performance. In 2025, the
2. Leadership in The Age of Disruption; and Bank held 90-days Appreciation event, which consisted
3. Driving Strategic Innovation: Leading Complete of a series of activities, in conjunction with UOB Group’s
Initiatives for Impact. 90th Anniversary. Highlights included:
• Financial planning webinars attended by more than
c) Professional and Future Bankers Program 200 employees, focused on the foundation of financial
In our effort to build our talent pipeline, we provide planning and a practical guide to kick-start their financial
the Professional Bankers Programme and the Future journey.
Bankers Programme to help graduate students build • Complimentary vaccination and/or Vitamin C injection
their careers in the banking industry. Two different programme for a total of ~3,600 employees across
career paths are offered: the Bank.
• Front liners, customer facing role with sales and/ • Appreciation Month for leaders and people managers
or service focus - a six to twelve month traineeship to extend appreciation of their colleagues and team
programme that equips talents with basic to members.
intermediate banking knowledge including service, • Hybrid workshop on mental well-being led by a
banking operation, products, marketing and sales. professional in partnership with health insurance
• Specialised roles in areas such as internal audit provider.
and data management, where specific, technical
training is provided. The 90-day celebration, concluded with the Better U
Festival attended by about 300 employees, who engaged
To encourage continuous learning, we provide support for in hands-on sustainability experiences, received mini health
employees pursuing undergraduate and postgraduate check-ups, free vaccines, as well as health insurance
2025 Achievements
21 Employees Enrolled
in the Leadership
Academy Programme
4 Employees
Receive
scholarships
Leadership Breakthrough Series
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advisory. Employees learnt more about the Bank’s corporate social responsibility programme, technology initiatives
in the artificial intelligence and robotic process automation. They were also encouraged to join the Bank’s volunteer
community.
In addition, we offered a comprehensive wellness programme for 100 employees, where they received assistance from
certified dietician and workout coach, structured guidance, and practical tools over six months on how to improve
their wellness.
A Snippet of Year 2025’s Flagship Activities
Webinar Financial Literacy Planning Kids at Work Event
Appreciation Month Series and Better U Festival
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Workplace Safety, Health and Well-Being
We are committed to providing a safe, secure, healthy and conducive
work environment for employees and contractors. We prioritise employee
well-being across physical, financial, mental and social dimensions, and
implement measures to safeguard our premises and operations against
physical and operational risks.
Our Approach Physical Security and Occupational Health
At UOB Indonesia, the safety, health, and well-being of Safety (OHS)
employees, customers and contractors are integral to We implement measures to provide a safe and secure
our values and business operations. We promote work- environment for employees, customers, contractors, and
life harmony and conduct our activities in accordance visitors. These measures include:
with applicable Indonesian laws and regulations, while • Anticipating, identifying, assessing, mitigating and
upholding professional and ethical standards. controlling workplace risks that may affect safety,
health and well-being;
We have established workplace safety and well-being • Conducting occupational health and safety risk
policies, and operational manuals to address the diverse assessments to prevent incidents;
needs of our workforce. The Human Resources function • Managing facilities through preventive, reactive and
is responsible for implementing our people philosophy of planned maintenance programmes; and
Care, Growth, and Trust, while the Corporate Real Estate • Implementing measures to address pandemic and
Services oversees the physical safety and security of our infectious disease risks.
premises.
Under the Operational Risk Management framework,
Human Resources Policy business and support units are required to report incidents
UOB Indonesia’s Human Resources Policy reflects our and conduct root-cause analysis. Corrective action plans
commitment to providing inclusive and flexible work are developed and implemented to prevent recurrence
arrangements that support employees in managing work- of incidents. Units that identify OHS as a key operational
life needs. The UOB Indonesia Code of Conduct includes risk are required to assess the effectiveness of related
clear provisions on anti-discrimination, and we do not controls through the annual Key Risk and Control Self-
tolerate any form of discrimination, bullying, or harassment. Assessment (KRCSA) process. The combined use of incident
reporting and KRCSA supports the timely identification
Through mandatory Code of Conduct training, employees and remediation of ineffective OHS controls.
are educated on the prevention of discrimination and
harassment in the workplace. Employees may report We also implemented practical measures to reduce risks
potential concerns or incidents through the Speak Up and safeguard health and safety within Bank-owned and
or whistleblowing channels without fear of retaliation. managed premises. These include:
Any discriminatory behaviour or harassment is subject to • Communicating relevant health and safety procedures
appropriate corrective or disciplinary action. to employees and other occupants;
• Reviewing building emergency response plans, including
The Code of Conduct also requires employees to comply procedures for protecting and evacuating occupants
with all applicable health and safety laws, regulations and under various emergency scenarios;
guidelines, and to promptly report any workplace conditions • Conducting contractor risk assessments to identify and
that may pose health, safety or environmental risks. mitigate potential hazards;
• Reviewing space utilisation and user patterns to support
The Code of Conduct applies to all individuals working for safe and flexible working environments; and
or in connection with the Bank. Where relevant, business • Establishing OHS requirements for vendors, suppliers and
associates, including third-party contractors, agents, contractors operating at our premises or construction
consultants, vendors, and suppliers, are also required to sites, including compliance with applicable laws and
adhere to the Code. regulations, risk assessments and mandatory training.
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The implementation of OHS is reflected in the design and management of office spaces that meet workplace suitability
standards and are supported by appropriate security infrastructure. Bank premises are equipped with safety facilities
such as fire extinguishers, fire detection systems and alarm systems as early warning mechanisms. Fire and natural
disaster drills are conducted regularly to enhance preparedness and awareness.
Basic safety facilities, including First Aid for Accidents (P3K) equipment and portable fire extinguishers (APAR), are
provided and subject to regular inspection to ensure operational readiness. All of our premises have designated floor
and site wardens who are trained to manage emergency situations and evacuation procedures. Regular awareness
sessions and emergency drills are conducted in accordance with applicable government regulations to ensure
employees understand safety protocols and evacuation procedures.
2025 Achievements
Building Conducive and High-performance Workplaces
We continue to enhance the quality of our workplace to support employee’s safety and sustained productivity.
As part of these efforts, the Bank upgraded security infrastructure at our head office in Jakarta to strengthen
security systems, improve access controls and ensure the safe and efficient verification of authorised personnel.
Caring for Employee Well-being
We continue to adopt a holistic approach to supporting employee well-being, encompassing physical,
mental, financial and social dimensions. In 2025, these well-being initiatives were further strengthened and
more deeply integrated into our workplace culture and employee engagement efforts.
Physical Well-being: We provide comprehensive health insurance coverage for our employees
and their families. To encourage an active lifestyle, fitness facilities remain available at UOB
Plaza Jakarta. Employee participation in sports activities was further expanded through
the UOB Heartbeat Run/Walk 2025, which combines physical activity with a strong sense of
togetherness and social purpose, and internal staff clubs available in various regions offering
physical wellbeing activities. In addition, we provided 100 participants with a comprehensive
diet-wellness programme, supported by a certified wellness coach and practical tools to track
their progress.
Mental Well-being: The Employee Assistance Programme, launched in 2024, was reinforced in
2025 as part of our commitment to supporting employees’ mental health. The programme offers
confidential access to professional counselling services delivered by licensed therapists.
Financial Well-being: We conducted various internal communications and financial planning
webinars to strengthen employees’ financial literacy. In addition, the Flexible Pension Contribution
scheme continued to provide employees with greater flexibility in managing their long-term
retirement planning.
Social Well-being: Employees’ social well-being was further enhanced through active
participation in purpose-driven initiatives. In 2025, the UOB Heartbeat Run/Walk also served as
a platform for employee volunteerism and fundraising towards meaningful charity causes.
Through this integrated approach, we positioned employee well-being as a key foundation for creating a
healthy, inclusive and sustainable workplace, while supporting our long-term performance.
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Uphold Corporate Responsibility
Corporate Governance and Risk Culture 344
Regulatory Compliance 347
Information Security 350
Direct Environmental Impact 352
Sustainable Procurement 354
Community Stewardship 355
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Corporate Governance and Risk Culture
At UOB Indonesia, strong corporate governance and a robust risk
culture underpin the way we conduct our business responsibly. We are
committed to upholding accountability, integrity and transparency in
our engagements with stakeholders. By maintaining high standards of
ethics and governance-supported by sound risk awareness, disciplined
risk-taking and effective risk management, we ensure that decisions
and actions across the organisation are guided by the right principles,
safeguarding stakeholders’ long-term interests and our reputation.
Our Approach
UOB Indonesia’s corporate governance
framework and risk culture are grounded in
our core values of Honourable, Enterprising,
United and Committed. Governance is
Board
exercised through a close partnership between
leadership
the Board of Commissioners (BOC) and the
Board of Directors (BOD), supported by a
comprehensive risk management framework
Frameworks,
that includes policies, methodologies, tools Management
policies, guidelines
committees
and processes to identify, measure, monitor and procedures
and manage material risks and opportunities.
Corporate
We regularly review and enhance our
governance practices and risk frameworks to
Governance
ensure they remain current, relevant and aligned
with leading practices. This enables us to:
• Uphold ethical and responsible business Regulatory Risk appetite
practices; requirements and internal
• Build and sustain investor confidence; and guidelines controls
• Attract and retain talent;
• Manage resources effectively;
• Comply with applicable laws and
External
regulations; and assurance
• Maintain constructive relationships with
stakeholders in support of long-term
sustainable performance.
Our corporate governance framework
defines the relationships among the Board
of Commissioners, the Board of Directors,
shareholders and other stakeholders.
It provides the structure and processes
necessary to support the achievement of our
objectives and to enable effective oversight
of performance.
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The implementation of Good Corporate Governance (GCG) Governance Outcome
at UOB Indonesia is carried out through an integrated In 2025, we delivered generally positive governance
framework encompassing governance structure, outcomes, reflecting our continued commitment to sound
processes and outcomes. This framework comprises 15 governance practices. Key areas of achievement included:
corporate governance elements, which define the roles 1. Enhanced transparency in disclosures and reporting;
and responsibilities of the Board of Commissioners, the 2. Strong compliance with applicable laws and regulations,
Board of Directors and supporting Committees, including supported by ongoing efforts to reinforce a robust
oversight of the Bank’s strategic planning. Key committees compliance culture;
supporting the governance framework include the Audit 3. Comprehensive customer protection, including adherence
Committee, Risk Monitoring Committee, and Remuneration to personal data protection principles;
and Nomination Committee. 4. Objectivity and independence in assessment and audit
processes; and
Organisational Structure 5. The Bank’s sound performance.
Our organisational structure comprises the Board of
Commissioners, Directors, Committees and Business and We recognise that effective and comprehensive risk
Support Functions, and is aligned with our operational management is critical to our long-term resilience and
needs and applicable regulatory requirements. This sustainability. Accordingly, risk culture and conduct are
structure is supported by comprehensive policies and managed within the UOB Indonesia's Risk Management
procedures, a robust management information system, Framework, which provides structured guidance to
and clearly defined roles and responsibilities to enable ensure that risk culture and behaviours are monitored,
effective decision-making and accountability. assessed, and addressed in a systematic and proactive
manner. Further details on our governance framework
Governance Processes and performance are available under Good Corporate
Governance effectiveness is assessed through the fulfilment Governance section of our Annual Report.
of duties and responsibilities by the Board of Commissioners,
the Directors and the Committees. As part of our internal In addition, through the Speak Up channel and the UOB
control system, we adopted the three lines model, consisting Whistle-blowing Policy, employees are provided with
of: secure and confidential avenues to raise concerns or report
1. First line - risk owner units, namely business and support potential issues without fear of retaliation. Further details
units; on our Whistle-blowing policy and outcomes in 2025 are
2. Second line – risk oversight, namely Risk Management available under Good Corporate Governance section of
and Compliance functions; and our Annual Report.
3. Third line – independent risk assurance, namely Internal
Audit.
In addition, regular audits conducted by the Internal Audit
Unit and External Auditors provide assurance that the
Bank’s policies, procedures and management information
systems are implemented effectively and in accordance
with established standards.
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2025 Achievements
Through our self-assessment of good corporate governance practices, we
have generally achieved positive outcomes. As part of our commitment to
continuous improvement, we continue to identify strategic areas for governance
enhancement. These initiatives include increasing the effectiveness of the
internal control system, refining reporting to regulators, and strengthening the
pillars of anti-fraud and anti-bribery strategies. We also ensure that all policy
implementations, including transactions with related parties, are conducted in
full compliance with applicable regulatory requirements.
Risk Culture Enhancement Initiatives in 2025
As part of our ongoing efforts to embed and strengthen a sound risk culture across the organisation,
we introduced a range of new initiatives in 2025 aimed at reinforcing risk awareness, behaviours and
accountability throughout the Bank.
• Strengthened Business Risk and Control Management (BRCM) function in key business and support units.
This dedicated function assists in managing operational risks within respective business and support
units, acting as the central liaison for operational risk management activities.
• Continued the UOB Indonesia Risk Culture Award 2025 to recognize employees who demonstrate strong
risk-focused behaviours in their daily responsibilities.
• Continued the publication of email communications featuring senior leaders who shared insights on
the importance of building a strong risk culture.
• Embedded risk awareness campaigns that promote a risk-conscious mindset among employees into
various forums (e.g., Start of the Year, CEO town hall, BRCM forums), emphasizing resilient risk practices
to support sustainable growth and operational resilience.
• Regular sharing of lessons learned from operational risk issues to enhance employee awareness.
• Tightening consequence management for conduct-related incidents, including making enhancement
to incident reporting for better connectivity to employee disciplinary records.
• Roll-out of the Risk Culture Dashboard in UOB Indonesia.
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Regulatory Compliance
At UOB Indonesia, integrity and ethical conduct are fundamental to the
way we operate. We are committed to complying with all applicable
international and local laws and regulations, and to preventing financial
crimes such as insider trading, money laundering, bribery, corruption, and
fraud. This commitment reinforces our role as a trusted and responsible
financial institution, while contributing to the integrity and confidence
of the financial system.
Our Approach • Anti-money laundering and counter-terrorism financing
We place regulatory compliance and the protection of (AML/CFT) and sanctions;
stakeholders’ interests, including those of regulators, at the • Anti-bribery and anti-corruption (including the UK
forefront of our priorities. We ensure that our operations Bribery Act 2010); and
are conducted in accordance with applicable laws and • Fraud awareness.
regulatory requirements. To this end, we closely monitor
regulatory and industry developments and maintain active Members of the Board of Directors and relevant committees
engagement with regulators, policymakers, law enforcement also receive regular training on key areas, including AML/
authorities and internal stakeholders, including the Board CFT and sanctions, anti-bribery and anti-corruption, and
of Commissioners and the Board of Directors. fraud prevention.
To address an evolving regulatory landscape, we have Employees, business associates, and the public can
established robust frameworks to identify, assess, monitor report any concerns of suspected or actual wrongdoing
and manage compliance risks. Our policies, processes confidentially and securely, and without fear of reprisal, via
and systems are regularly reviewed and strengthened to mail or email to the Head of Internal Audit, the President
enhance our ability to mitigate financial crime risks and Director or the Chairman of the Audit Committee. Such
safeguard the integrity of the financial system and its users. reports may relate to corruption, fraud or possible violation
of law, regulation, or policy within the Bank, alluding to a
The UOB Indonesia Code of Conduct sets out the standards breach of the UOB Indonesia Code of Conduct. All reports
of personal and professional behaviour expected of all received are accorded confidentiality and investigated
employees. These requirements also apply, where relevant, independently by the appropriate functions. Further details
to business partners, including third-party contractors, on our whistle-blowing policy and performance can be
agents, consultants, vendors and suppliers, in accordance found in the Good Corporate Governance section of our
with internal policies and local laws. We adopt a zero- Annual Report.
tolerance stance towards any breaches of the Code of
Conduct. Prohibiting Insider Trading
We maintain robust controls to safeguard market integrity
All employees, including management and contract staff, and prevent insider trading. All employees are required to
are required to complete mandatory e-learning modules, comply with the UOB Indonesia Staff Dealing Policy, which
assessments and annual refresher training covering key strictly prohibits trading based on material non-public
topics such as: information. Any breaches of the policy are subject to
• The UOB Indonesia Code of Conduct; disciplinary action in accordance with internal requirements
• Insider trading and market misconduct; and applicable regulations.
• Foreign Account Tax Compliance Act (FATCA);
• Common Reporting Standard (CRS);
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As part of our Anti-Financial Crime (AFC) and market Anti-Bribery, Anti-Corruption
conduct framework, a pre-trade clearance mechanism is in We uphold a strong stance against bribery and corruption,
place for employees with access to sensitive information. underpinned by a zero-tolerance policy as set out in the
The Compliance function conducts regular monitoring UOB Indonesia Code of Conduct. All employees, contractors,
and reviews of securities transactions to identify potential vendors and relevant stakeholders are required to adhere
breaches on a timely basis, in line with regulatory to anti-bribery and anti-corruption requirements with
expectations and industry best practices. integrity and accountability.
Global Tax Transparency and Compliance Under the Legal Risk Management Policy, business and
We are committed to global tax transparency through support units are required to identify, assess, monitor and
compliance with the Common Reporting Standard (CRS). CRS report legal risks, including corruption risks, within their
is an internationally agreed framework for the automatic respective areas of responsibility. These units are also
exchange of financial account information between expected to engage with the Legal function to ensure
jurisdictions to combat tax evasion and enhance tax compliance with applicable anti-bribery and anti-corruption
compliance. laws and to manage identified risks appropriately.
In Indonesia, CRS implementation is governed by POJK No. We regularly review and communicate our anti-bribery
25/POJK.03/2019. We conduct due diligence to identify and anti-corruption policies and procedures, including
customers’ tax residency and ensure accurate reporting ensuring that relevant provisions are incorporated into
to the relevant authorities. contractual arrangements where applicable.
Strengthening AML/CFT and Sanctions Fraud Prevention
Standards We manage fraud risk proactively through a comprehensive
We maintain a comprehensive AML/CFT and sanctions governance framework. The Anti-Fraud Policy defines
framework to safeguard the integrity of the financial roles and responsibilities across the Three Lines Model,
system and mitigate risks related to money laundering, encompassing the First Line, Second Line and Third Line
terrorism financing and sanctions breaches. The framework of Defence. The policy focuses on six key pillars:
is aligned with POJK No. 8 of 2023 and SEOJK No. 32/ • Prevention;
SEOJK.03/2019, and encompasses key programmes • Detection;
including risk assessments, employee training, customer • Response;
due diligence (CDD), transaction monitoring, investigations • Resolution;
and the reporting of suspicious transactions to the relevant • Optimisation; and
authorities. • Reporting.
To ensure continued robustness and regulatory alignment, All business and support units within the First Line receive
we regularly review our AML/CFT policies, procedures, structured fraud risk awareness training to strengthen
guidelines, and systems. In addition, both internal and their capability to identify, prevent, and respond to both
external audits are conducted to provide assurance on the internal and external fraud risks. Within the First Line,
effectiveness of the framework and related programmes. business risk and control management teams (Line 1.5)
provide advisory support on the design and implementation
We have in place dedicated Country Money Laundering of internal controls, conduct fraud risk assessments and
Reporting Officers, who oversee compliance with AML/CFT deliver management information on fraud risks to ensure
requirements. All employees are required to adhere to the timely mitigation.
AML/CFT and Sanctions Policy, as well as applicable AML/
CFT and sanctions laws and regulations. Any breaches of As the Second Line of Defence, the Risk Management and
these requirements may result in strict disciplinary actions, Compliance functions establish fraud risk management
including termination of employment. frameworks, policies, and methodologies, provide
independent oversight and challenge to the First Line,
As part of our ongoing enhancement efforts, we continue to monitor adherence to regulatory requirements, and oversee
invest in our people, systems, processes and tools. Advanced the implementation of fraud risk mitigation measures
data analytics are increasingly integrated into surveillance across the organisation.
capabilities to strengthen the detection, prevention and
management of money laundering, terrorism financing
and sanctions evasion risks.
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As the Third Line of Defence, Internal Audit performs independent and objective assessments of the adequacy and
effectiveness of internal controls, risk management, and governance processes in managing financial crime risks, and
provides assurance to the Board and senior management.
We continue to invest in fraud monitoring and detection capabilities across people, processes and technology. Fraud
risk is also assessed as part of our annual Key Risk and Control Self-Assessment (KRCSA).
To further mitigate fraud risks, we actively raise customer awareness through regular communications, including
emails, official social media channels, mobile banking applications, branch displays and other digital platforms.
These communications include fraud alerts and educational videos aimed at helping customers recognise and avoid
potential scams.
2025 Achievements
As part of our ongoing efforts to strengthen anti-fraud awareness across the organisation, we actively
implement a range of learning and communication initiatives focused on fraud prevention and detection.
These initiatives include:
Mandatory e-leaning, including on topics such as anti-fraud awareness is conducted annually
to deepen employees’ understanding. In 2025, 4,944 employees and contingent workers
completed the mandatory learning;
Delivery of anti-fraud training for employees through both online and face-to-face sessions
across our branch network, covering fraud prevention practices, lessons learned from past
cases, early warning indicators (red flags) and emerging fraud typologies;
Implementation of an anti-fraud strategy, supported by the Fraud Risk Management Committee,
to provide oversight on the strategies, framework, policies, programmes and structure covering
internal and external fraud risk management across people, processes and systems;
Regular dissemination of anti-fraud awareness and education materials to all employees
through email, ensuring that they are kept abreast of the latest scam and fraud trends;
Continued support for the Indonesia Anti-Scam Centre (IASC), including active participation
as a member in collective efforts to combat and reduce fraud within the financial services
industry; and
Participation in industry-wide collaboration to address fraud risks through membership in the
Indonesian Payment Systems Association (ASPI), as well as contributions to regulatory initiatives
relating to the handling of fund transfer transactions suspected of fraud.
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Information Security
We place strong emphasis on safeguarding our data and assets amid an
increasingly complex cyber threat landscape. We adopt an integrated
approach that combines continuous monitoring, early threat detection
and timely incident response to prevent, identify and address external
cybersecurity threats. These efforts are underpinned by ongoing
enhancements to both organisational and technical capabilities, aimed at
maintaining high standards of operational integrity and system resilience.
Our Approach We comply with relevant regulatory requirements on its
Our commitment to robust data protection and cybersecurity information security, such as:
is guided by the following key principles: • OJK Regulation No. 11/POJK.03/2022 on the
• Ensuring responsible data management - We apply Implementation of Information Technology by Commercial
stringent guidelines and implement awareness Banks;
programmes to safeguard data confidentiality and • SEOJK No. 29/2022 on Cyber Resilience and Security
privacy. This approach is aligned with applicable data for Commercial Banks;
protection laws, internal business sensitivities and • Bank Indonesia Regulation No. 2 of 2024 on Information
evolving regulatory requirements. System Security and Cyber Resilience for Payment System
• Strengthening cybersecurity controls - We continuously Operators, Money Market and Foreign Exchange Market
enhance our cybersecurity capabilities to address Participant;
emerging threats, adapt to a changing risk environment • PADG No 24/2024 on Information System Security and
and protect our data and customer information. Cyber Resilience for Payment System Providers, Money
• Fostering a culture of “Information Security is Market and Foreign Exchange Market Participants, as
everyone’s responsibility” - We promote the principle well as Other Relevant Parties That Are Regulated and
that cybersecurity is a shared responsibility across the Supervised by Bank Indonesia; and
organisation. Mandatory training equips all employees • Law No. 27 of 2022 on Personal Data Protection.
with the necessary knowledge and skills, with training
completion rates consistently at 100%. We continue to enhance our Information Technology Security
Management and Cyber Resilience Policy to strengthen our
Resilient and secure information systems are integral to preparedness in managing technology risks and evolving
the success of our business strategy and operations. These cyber threats. We also continue to adhere to our Personal Data
are reinforced by skilled professionals with expertise in Protection Policy, in compliance with applicable regulations.
managing and protecting our digital infrastructure. The policy sets out clear principles governing the handling,
security and management of personal data across our
operations, reinforcing our commitment to safeguarding
data privacy and maintaining stakeholder trust.
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2025 Achievements
Cybersecurity Certification and Risk Mitigation
As part of our ongoing commitment to maintaining high information security standards, we continue to uphold ISO
27001:2022 certification for our Information Security Management System. The certification covers development,
operations and customer databases for the UOB TMRW, Personal Internet Banking, UOB Infinity applications
and the physical security of the Bank’s data center. During the reporting year, an independent external audit
reaffirmed the validity of the certification through a recertification audit, with no major issues identified.
To mitigate the risk of unauthorised data access and potential data leakage, we have implemented a layered
Data Loss Prevention (DLP) approach. These controls are designed to monitor, prevent and respond to potential
data breaches across multiple system and process layers.
Cyber Resilience Assessment and Employee Awareness
To further strengthen our cybersecurity framework, we conducted a Cyber Security Maturity Assessment in 2025
to evaluate our cyber resilience and a Digital Maturity Assessment to assess progress in digital transformation.
The outcomes of these assessments support the identification of improvement areas and help ensure that our
cybersecurity strategy remains effective and is equipped to respond to emerging risks.
Enhancing information security awareness among employees also remains a key priority. In 2025, we expanded
the Information Security Awareness Programme through multiple communication channels, including electronic
direct mail (EDM), posters, live podcasts, vishing (voice-phishing) simulation and phishing simulation exercises.
These initiatives addressed critical topics such as data protection and confidentiality, emerging cyber threat
trends, how to recognise and avoid fraud attempts, and risks associated with external partnerships.
Enhancing Security Infrastructure
We continue to prioritise the strengthening of our technology security infrastructure as part of our commitment
to protecting our data and systems. Throughout 2025, we introduced additional initiatives to enhance data
protection, including:
• upgrading an email DLP software technology;
• a phishing reporting button;
• enhancing email malware protection solution;
• implementing unusual access monitoring that performs automated user behavior analysis; and
• implementing external attack surface management solutions to identify and secure unseen entry points.
Complementing the strategic initiatives launched in 2025, we maintain our commitment to operational security
by performing periodic technology refreshes of our security infrastructure. This ensures the maintenance of
high-standard protection, detection and monitoring systems to mitigate evolving internal and external threats.
The system enhancements, awareness campaigns and mandatory trainings collectively enhanced and reinforced
our security infrastructure against evolving digital threats.
Commitment to Compliance and Cyber Resilience
To reinforce our cyber resilience framework, we require all employees to complete annual information security
training. We achieved 100% completion in 2025.
During the reporting year, we did not face any legal claims arising from cyber incidents or personal data breaches.
Our proactive cybersecurity strategy, supported by ongoing enhancements to our defensive capabilities and
operating model, has proven effective in mitigating cyber risks. These initiatives contribute not only to our own
security, but also to the broader stability of the financial system and public confidence in the banking sector.
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Direct Environmental Impact
We are committed to managing and reducing the environmental impact
arising from our operations. We believe that by reducing our direct
environmental impact, we help protect the environment and mitigate
climate change. We seek to conserve resources, minimise waste and
reduce carbon emissions by building a more energy- and resource-efficient
operation and encouraging environmental stewardship at the workplace.
Our Approach
The primary environmental impacts of our operations stem from the resource consumption, including electricity, water
and fuel, and waste generation. To address these impacts, we are focused on energy conservation and responsible
resource management through energy efficiency and waste management programmes. These efforts help to minimise
resource consumption, significantly reduce waste sent to landfill and support our broader environmental objectives
in contributing to a more sustainable future.
ENERGY EFFICIENCY RENEWABLE ENERGY CARBON OFFSETS
We use sustainability features, We use clean energy sources We use high-quality carbon
where feasible, across our through the procurement offsets registered with
buildings including: of high-quality Renewable international standards such
• more energy-efficient LED Energy Certificate (RECs) from as the Gold Standard and
lighting systems; renewable energy projects Verified Carbon Standard for our
• optimisation and upgrading registered with international remaining carbon emissions
of air conditioning systems registries such as International
to improve energy efficiency. Renewable Energy Certficate
(I-REC) or Tradeable Instrument
for Global Renewable (TIGR).
Energy Efficiency
We recognise that electricity consumption is a significant contributor to our Scope 1 and Scope 2 greenhouse gas
(GHG) emissions. Accordingly, we focus on reducing our operational carbon footprint by promoting energy efficiency
across our premises.
Employees are encouraged to adopt practical energy-saving practices, such as switching off non-essential lighting,
optimising air-conditioning use during operational hours and using energy-efficient equipment where applicable.
These measures support the development of a workplace culture centred on responsible resource use.
In 2025, we continued the phased replacement of conventional lighting with light-emitting diode (LED) systems across
office locations, with 40% of premises currently equipped with LED lighting. Renovated branch offices are also fitted
with energy-efficient air-conditioning systems.
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Renewable Energy Waste Management
Our approach to renewable energy includes both on-site Since 2019, we have undertaken initiatives to reduce waste
renewable energy generation and the procurement of RECs. volume of inorganic waste sent to landfill.
The photovoltaic (PV) panel system commissioned in 2024 Designated recycling bins are provided across UOB
remained operational throughout 2025 and generated Plaza Jakarta and selected branch offices premises to
51.56 MWh of electricity during the year. enhance waste segregation. Waste handling and treatment
processes at those premises are managed in collaboration
The acquisition of RECs remains an integral component waste management partners who promote circular economy
of our strategy to meet our renewable energy objectives concepts.
and address Scope 2 emissions, in accordance with
internationally recognised reporting standards. In 2025, While recycled materials are not yet fully integrated into
we purchased and redeemed 18,377 RECs sourced from core operations, we prioritised the use of environmentally
Indonesia’s geothermal power plant. responsible products where feasible. This includes the
use office paper with the Sistem Verifikasi Legalitas Kayu
Carbon Offsets (SVLK) and/or the Programme for the Endorsement of Forest
While priority is given to reducing energy consumption and Certification – Indonesia Forest Certification Cooperation
increasing the use of renewable energy, we recognise that (PEFC-IFCC) certification, ensuring sourcing from sustainably
certain emissions, particularly Scope 1 and non-financed managed forests.
Scope 3 emissions, are challenging to eliminate entirely.
Water Conservation
Scope 1 emissions primarily arise from fuel use in company We source clean water for office use primarily from the
vehicles, power generators and refrigerants, while Scope 3 Regional Drinking Water Company (Perusahaan Daerah Air
emissions cover business air travel and waste generated Minum/PDAM). This approach supports a reliable water
from operations. To address residual emissions, we invested supply while considering regional water resource conditions.
in certified carbon offset projects that meet internationally
recognised certification standards. We purchased and To promote responsible water use, we conduct regular
redeemed 1,574 of such credits in 2025 to offset our residual maintenance of water infrastructure, install water-efficient
Scope 1 and Scope 3 (air travel and waste generated in fixtures where feasible, and organise employee awareness
operations) emissions. initiatives on water conservation.
Biodiversity
Our facilities and managed assets are not located in or
adjacent to protected or environmentally sensitive areas,
thereby reducing the risk of adverse impacts on biodiversity.
2025 Achievements
Green Building Certification Energy Efficiency
UOB Plaza Jakarta achieved the Greenship 40% of our premises are fitted with LED
Gold-level Green Building certification from lighting achieving up to estimated 145 MWh
the Green Building Council Indonesia (GBCI). in energy savings.
Emissions Intensity Reduction Waste Management
Excluding data centres, the combined Scope Diverted 59% of waste from landfill, reinforcing
1 and Scope 2 emissions intensity (kgCO2e/ our commitment to responsible waste
m2) declined by 16% year-on-year. management and circular economy practices.
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Sustainable Procurement
We seek to align our procurement activities with our environmental, social
and governance (ESG) objectives to support the protection of ecological
and societal well-being, including human rights. This approach forms an
integral part of the our responsible business practices.
Our Approach
Our approach to managing ESG risks and impacts extends We recognise that ESG risks associated with suppliers
to the procurement of products and services from suppliers, vary depending on factors such as industry, scale and
including third parties, companies and individuals that geographic location. Our Supplier Sustainability Principle
provide goods or services to us. We seek to engage outlines the expectation to our suppliers in corporate
suppliers that demonstrate a commitment to sound governance and compliance, labour and human rights, as
corporate governance, regulatory compliance, respect well as environmental, health, and safety considerations.
for human rights, ethical labour practices, environmental
stewardship, and the provision of a safe and healthy
workplace.
2025 Achievements
Expanded the pilot implementation of the Supplier Sustainability Principle, with the number
of material suppliers acknowledging the principle increasing from 32 in 2024 to 85 in 2025.
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Community Stewardship
We are committed to contributing to the well-being of the communities
where we operate by supporting social development initiatives with a
focus on art, children and education. These focus areas reflect our long-
term approach to community engagement and our belief in nurturing
inclusive societies and future-ready communities. Through these initiatives,
we support underprivileged communities, individuals with special needs
and those with untapped potential.
Our Approach
Through our UOB Indonesia Heartbeat Corporate Social Responsibility (CSR) Programme, we seek to enrich lives and
strengthen community ties in a sustainable manner.
The programme is implemented through the Bank’s 3Ps framework:
1. Corporate Philanthropy;
2. Stakeholder Partnerships; and
3. Employee Participation.
This framework provides a structured approach to ensure that CSR activities are planned and implemented in a
strategic and coordinated manner, supporting sustainable community development while remaining aligned with
our business direction.
Championing Southeast Asian Art through the
UOB Painting of the Year Award
We recognise the role of arts in fostering inclusive societies
and cultural appreciation. The UOB Painting of the Year (POY)
Competition has been running for 15 years in Indonesia and
is recognised as a long-standing platform that supports both
established and emerging artists.
In 2025, we expanded our engagement under the POY
programme by organising a series of Art Talks in Jakarta,
Bandung and Yogyakarta. These sessions provided platforms
for artists to share their creative journeys, exchange
perspectives and engage with younger audiences.
For the first time, we also presented the UOB Indonesia
POY exhibition in a public lifestyle space, in partnership
with Art Jakarta. This marked a milestone in broadening
access to art by bringing the exhibition beyond traditional
gallery settings, with the aim of reaching wider and more
diverse audiences. Selected engagements also incorporated
financial literacy elements to provide students and community
participants with practical knowledge related to personal
financial management.
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Bridging the Digital Divide and Giving to the
Community
We support programmes that contribute to children’s
cognitive development and access to education, particularly
in underserved communities. Through partnerships with
credible stakeholders, we aim to foster more inclusive and
resilient communities.
In August 2025, we partnered with Ruangguru to launch
UOB My Digital Space. The programme provides students
with access to digital learning tools focused on coding skills,
critical and computational thinking, equipping them with
foundational capabilities needed to thrive in an increasingly
digital and AI-driven environment. Open to students aged
6 to 17, the programme targets 90,000 students across 60
cities in all 38 provinces in Indonesia.
Beyond digital skills development, we extended our
engagement with students through financial literacy
sessions and banking study tours at selected schools and
UOB branches. These sessions introduce students to basic
financial concepts, responsible money management and
the role of banks in the economy, complementing digital
learning with practical, real-world exposure. In addition,
we enhanced equitable access to learning by donating 30
laptop units to 10 schools across various regions.
Through these initiatives, we continue to support access
to education and community development in line with our
CSR focus area.
Building Inclusive Societies
We are committed to fostering inclusive communities by
supporting initiatives that promote equal opportunities for
children, including those with special needs. We collaborate
with selected charitable organisations to support learning
infrastructure for children with disabilities.
In August 2025, we held our 15th UOB Heartbeat Run,
the Bank’s annual flagship employee engagement and
fundraising event, conducted alongside other UOB Group
entities globally. The event complements our ongoing annual
Ramadhan and Christmas donation programmes.
The UOB Heartbeat Run was attended by more than
1,600 UOB Indonesia colleagues in Jakarta and Surabaya
and raised more than IDR 225 million to support inclusive
education initiatives in Indonesia.
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Funds raised were channelled to Daya Pelita Kasih Centre led to increased production capacity by using modern
(DPK Centre), a learning centre for children with special cultivation techniques and prime tissue culture. The value of
needs, to support the provision of learning infrastructure seaweed produced is further improved through innovative
for neurodivergent children. The event also featured an storage technology that prolongs harvested seaweed
exhibition and charity auction of artworks created by storage life and development of seaweed-based products
33 children from DPK Centre, with all proceeds directed such as seaweed salt. The first phase of this programme
towards supporting inclusive learning at the centre. has benefitted over 5,564 beneficiaries.
Beyond financial contributions, these initiatives aimed to We also partnered with BNP Paribas Asset Management
encourage self-expression, confidence and social inclusion and Seven Clean Seas to provide education on plastic
among participating children, reinforcing our commitment waste and its management to students in Tanjung Uma,
to building inclusive and empowered communities. Sekupang. Over 153 primary school students received
education on plastic waste, the concept of circular economy
Promoting Environmental Stewardship and and how to turn plastic waste into crafts. Aside from this,
Building Sustainable Communities the collaboration also ran coastal clean-up activities that
We encourage the adoption of environmentally responsible removed over 74,825 kg of plastic waste. Over 1,048 kg
practices among our employees and within the broader of plastic waste collected were recycled into plastic roof
community. tiles to replace the roofs of three households that still uses
asbestos roof tiles.
In 2025, we partnered with BNP Paribas Asset Management
and Kopernik to support the economic resilience of coastal We also collaborated with Prudential and LangitBiru to
communities through sustainable seaweed cultivation and organise a beach clean-up activity by employee volunteers
innovation initiatives. The programme was implemented at Muara Angke, an area affected by waste pollution. As
in Patas Village, Buleleng Regency, Bali, with the objective a follow-up contribution, 72 waste bins were donated to
of strengthening farmers' livelihoods while promoting support ongoing waste management efforts within the
environmentally sustainable practices. The initiatives have local community.
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Index and Feedback Form
Index and Feedback Form
POJK 51/2017 Index 359
Response to Feedback from Previous Year’s Report 361
Feedback Form 362
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Index and Feedback Form
POJK 51/2017 Index [OJK G.5]
INDEX NO. INDEX NAME PAGE
SUSTAINABILITY STRATEGY
A.1 Explanation Sustainability Strategy 310
SUSTAINABILITY PERFORMANCE HIGHLIGHTS
B.1 Economic Performance Highlights 307
B.2 Environmental Performance Highlights 307
B.3 Social Performance Highlights 308
COMPANY PROFILE
C.1 Vision, Mission, and Value of Sustainability 310
C.2 Company’s Address 37, 68
C.3 Scale Enterprises 37
C.4 Products, Services and Business Activities 44
C.5 Member of Association 37
C.6 Change of Significant Organization 51, 57, 62
DIRECTORS STATEMENT
D.1 Directors Statement 27
SUSTAINABILITY GOVERNANCE
E.1 Management of Sustainable Finance Implementation 314
E.2 Competency Development related Sustainable Finance 315
E.3 Risk Assessment for Sustainable Finance Implementation 314
E.4 Stakeholder Engagement 317
E.5 Challenges of Sustainable Financial Implementation 315
SUSTAINABILITY PERFORMANCE
F.1 Building a Culture of Sustainability 310
ECONOMIC PERFORMANCE
F.2 Comparison of Performance Targets and Production, Portfolios, Financial Targets, or Investment, 129
Revenue and Profit and Loss
F.3 Comparison of Performance Targets and Production, Portfolios, Financial Targets, or Investment 326
on Financial Instruments or Projects in Line with Sustainable Finance Implementation
ENVIRONMENTAL PERFORMANCE
General
F.4 Environmental Costs
Material Aspects
F.5 The Use of Environmentally Friendly Materials 353
Energy Aspects
F.6 The Number and the Intensity of Energy Use 353
F.7 The Efforts and Achievements Made Energy Efficiency Including the Use of Renewable Energy 353
Sources
Water Aspects
F.8 Water Consumption 353
Biodiversity Aspects
F.9 The Impact of Operational Areas Near or in the Area of Conservation or Biodiversity 353
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 359
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Index and Feedback Form
INDEX NO. INDEX NAME PAGE
F.10 Biodiversity Conservation Efforts 357
Emission Aspects
F.11 The Number and Intensity of Emissions Produced by Type 366
F.12 The Efforts and Achievement of Emission Reductions Undertaken 352
Aspect Of Waste and Effluents
F.13 The Amount of Waste and Effluent Generated by Type 353
F.14 Waste And Effluent Management Mechanism 353
F.15 Spill That Occurred (If Any)
Aspect of Environmental Complaints
F.16 The Number and Material Environmental Complaints Received and Resolved
SOCIAL PERFORMANCE NAME
F.17 The Company’s Commitment to Deliver Products and/or Services Equivalent to the Consumer 328, 333
Employment Aspects
F.18 Equality of Employment Opportunities 338
F.19 Child Labor and Forced Labor 337
F.20 The Minimum Wage 338
F.21 Environmental Work Decent and Safe 341
F.22 Training and Competency Development for Employees 338
Community Aspects
F.23 Operational Impacts to Local Communities
F.24 Public Complaints 223, 330
F.25 Environmental Social Responsibility Activity 357
Responsibility on the development of Sustainable Finance products and/or
services:
F.26 Innovation and development of Sustainable Finance Products and/or Services 324
F.27 Products/Services That Have Been Evaluated for Safety for Customers 328
F.28 Impact of Products/Services 328
F.29 The Number of Recalled Products
F.30 Customer Satisfaction Survey for Sustainable Financial Products and/or Services 330
OTHERS
G.1 Written Verification from Independent Parties (If Any)
G.2 Feedback Sheet 362
G.3 Response to Previous Year’s Report Feedback 361
G.5 List of Disclosures in Accordance with POJK 51/2017 364
360 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Index and Feedback Form
Response To Feedback From Previous Year’s Report
As part of our ongoing efforts to enhance the quality of our reporting, we welcome feedback from stakeholders on this
Sustainability Report, as such input plays an important role in improving the quality and relevance of the information
disclosed. Feedback received has been addressed and incorporated in our Report. The Company remains committed
to continuous improvement and remains open to all comments and perspectives.
Accordingly, we encourage stakeholders to share their feedback by completing the feedback form provided in this
report. The views and suggestions received will be an important consideration in the further development and
enhancement of our sustainability disclosures going forward.
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 361
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Index and Feedback Form
Feedback Form
Your response to the questions below is valuable to us and we welcome your feedback.
No. Question Yes No
1. This report contains useful information. { } { }
2. This report is easy to understand. { } { }
3. This report has encouraged me to contribute towards sustainability. { } { }
How important/interesting are the following aspects: (Scale 1-10)
4. Economic Performance
5. Social Performance
6. Environment Performance
7. What other information should be included in the next report?
8. What kind of contribution does the Bank need to sustainability improve?
9. Any other feedback:
Stakeholder Profile
( ) Shareholder/Investor ( ) Employee ( ) Consumer ( ) Public ( ) Government
( ) Business Partner ( ) Media ( ) NGO ( ) Others
Contact Us
Inquiries, suggestions or feedback on this sustainability report can be addressed to:
PT Bank UOBIndonesia
sustainability@uob.co.id
UOB Plaza www.uob.co.id
Jl. M.H Thamrin No. 10
DKI Jakarta 10230 Indonesia
@uob.id | @tmrwindonesia
Phone: +62 21 2350 6000 (hunting)
Fax : +62 21 2993 6632 UOB Indonesia | TMRW Indonesia
14008 UOB Indonesia
362 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Index and Feedback Form
Appendix
Sustainability in Numbers 364
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 363
Page 366
Sustainability Report
Sustainability in Numbers
Economic Performance
Description Unit 2023 2024 2025
Operating Profit IDR billion 917 608 1,888
Net Profits IDR billion 675 406 1,529
Financing for Sustainable Business Activities (POJK 51
IDR billion 11,016 13,322 15,257
Framework)
Corporate Income Tax IDR billion 237 159 429
Description Unit 2023 2024 2025
Total Assets IDR billion 162,546 156,142 170,499
Loans portfolio to Third Party Customers IDR billion 83,971 100,338 111,723
Deposits from Third Party Customers IDR billion 118,830 116,463 132,668
Net Profit IDR billion 675 406 1,529
Performance Ratio
Capital Adequacy Ratio % 18.3 16.5 19.2
Non-Performing Loan - gross % 2.6 2.1 1.80
Non-Performing Loan - net % 1.4 1.1 1.02
Return on Asset (ROA) % 0.6 0.4 1.2
Return on Equity (ROE) % 4.4 2.6 8.7
Net Interest Margin (NIM) % 3.9 3.9 3.8
Operating Expenses to Operating Income % 92.3 95.6 86.4
Loan to Deposit Ratio (LDR) % 69.9 85.9 83.9
Economic Value Generated and Distributed
Description Unit 2023 2024 2025
Interest Income - Net IDR billion 5,357 5,844 6,013
Other Operating Income - Net IDR billion 1,374 1,653 1,868
Non-Operating Income - Net IDR billion (5) (43) 70
Salary and Benefit IDR billion 2,386 2,868 2,549
Corporate Income Tax IDR billion 237 159 429
Financing for Sustainable Business Activities
Description Unit 2023 2024 2025
Renewable Energy IDR billion 242 202 655
Energy Efficiency IDR billion - -* -
Resource Management and Sustainable Land Use IDR billion 2,159* 4,699* 4,773
Environmentally Friendly Transport IDR billion - 36* 9
Products That can Reduce Resource Use and Pollution
IDR billion 1,504* 1,403* 3,209
(Eco-Efficient)
364 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
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Sustainability Report
Description Unit 2023 2024 2025
Green Buildings That Meet Nationally, Regionally, or
IDR billion 717 1,575* 1,953
Internationally Recognised Standards or Certifications
Business Activities and/or Other Activities from Other
IDR billion 1,089 1,138 423
Eco-Friendly Business Activities
Micro, Small, and Medium Enterprises IDR billion 5,304** 4,269** 4,233
Sustainable Finance Classification POJK 51 IDR billion 11,016 13,322 15,257
*Reclassification of Activities
**MSME Restatement
Portfolio Alignment
Description Unit 2023 2024 2025
Total Loans Portfolio* IDR billion 83,971 100,338 111,723
Sustainable Financing to Total Loans % 13.1% 13.3% 13.7%
*Loans to Third Party Customer
Social Performance
Employee Composition by Gender
Gender Unit 2023 2024 2025
Female % 47 46 54
Male % 53 54 46
Total Employee Person 4,252 4,002 3,597
Composition of the Board of Commissioners and Directors by Gender
Gender Unit 2023 2024 2025
Female % 7 14 13
Male % 93 86 87
Employee Training
Description Unit 2023 2024 2025
Total Trainees for All Courses (Double-Counted if
Unit 100,836 82,563 91,586
Trainees Attended Multiple Courses)
Total Training Hours Hour 188,973 194,344 172,732
Total Number of Employees Trained Unit 4,590 4,412 4,066
Man-Days per Headcount Man-days 5.2 5.5 5.3
Mandatory E-Learning Completion Rate % 100 100 100
New Employees Completion Rate % 100 100 87.7
Refresher Completion Rate % 100 100 100
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 365
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Sustainability Report
Environmental Performance
Energy Consumption
Description Unit 2023 2024 2025
Fuel Consumption* Gigajoule 18,674 19,541 8,691
Liters 551,916 586,230 261,879
Electricity Consumption** GWh 18.1 20.1 18.4
Water Consumption Thousand m 3
93.9 99.3 92.7
PEFC-IFCC Certified Paper*** Metric Ton 44.8 52.9 42.8
*) Fuel consumption for diesel generator & transportation.
**) Electricity consumption for offices, branches and data centers, inclusive of electricity consumption from electric vehicles and electricity produced
from solar panels.
***) PEFC-IFCC Certified paper is office paper such as photocopy paper/HVS.
Energy Transition & Renewable Energy
Initiative Unit 2023 2024 2025
On-site Solar Generation MWh – 62.46 51.56
Greenhouse Gas Emissions
Description Unit 2023 2024 2025
Scope 1 Greenhouse Gas Emissions Ton CO2 Eq 1,583 1,634 984
Scope 2 Greenhouse Gas Emissions Ton CO2 Eq 14,074 15,808 13,834
Scope 3 Greenhouse Gas Emissions
(Business Air Travel and Waste Generated in Operations) Ton CO2 Eq 1,480 817 589
Total Emissions Ton CO2 Eq 17,137 18,259 15,408
Note:
• Our Scope 1, Scope 2 and Scope 3 non-financed emissions are derived in accordance with the GHG Protocol Corporate Standard.
• Scope 1 emissions includes direct carbon emissions from diesel and petrol consumption for our vehicle fleet, diesel generators and fugitive gas
emissions from refrigerants.
• Scope 1 GHG emission is calculated using data from United Kingdom (UK) Government GHG Conversion Factors for Company Reporting version
1 – 2025 (AR5 applied) for fugitive gas and stationary fuels emissions.
• Scope 2 GHG emission is calculated using data from International Energy Agency 2025 for grid electricity generated emissions for Indonesia.
• Scope 3 GHG emission is calculated using data from the United Kingdom (UK)Government GHG Conversion Factors for Company Reporting version
1 – 2025. We have expanded Scope 3 non-financed emissions to include waste generated in operations for 2025. We have not restated previous
years data to include waste emissions. We have applied emissions factors specific to the types of waste and methods of handling
366 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 369
Management Discussion and Analysis
Statement of the Members of Board of Commissioners and
Board of Directors regarding Responsibility for 2025 Annual
Report of PT Bank UOB Indonesia
We, the undersigned, hereby declare that all information in the 2025 Annual Report of PT Bank UOB Indonesia
has been completely presented, and we are fully responsible for the accuracy of the content of this Annual Report.
This statement is hereby made truthfully.
Jakarta, April 2026
Members of the Board of Commissioners
Wee Ee Cheong Chin Voon Fat Chan Kok Seong
President Commissioner Deputy President Commissioner Commissioner
Wayan Alit Antara VJH Boentaran Lesmana Johanes Susilo
Independent Commissioner Independent Commissioner Independent Commissioner
Members of the Board of Directors
Hendra Gunawan Paul Rafiuly Harapman Kasan
President Director Director Director
Sonny Samuel Ardhi Wibowo Henry Santoso
Director Compliance Director Director
Cristina Teh Tan W. Kartyono
Director Director
PT BANK UOB INDONESIA | ANNUAL REPORT 2025 305
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Management Discussion and Analysis
Financial
Report
368 PT BANK UOB INDONESIA | ANNUAL REPORT 2025
Page 371
Management Discussion and Analysis
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PT BANK UOB INDONESIA | ANNUAL REPORT 2025 369
Page 372
Page 373
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN KEUANGAN FINANCIAL STATEMENTS
TANGGAL 31 DESEMBER 2025 AS OF 31 DECEMBER 2025
DAN UNTUK TAHUN YANG BERAKHIR AND FOR THE YEAR
PADA TANGGAL TERSEBUT THEN ENDED
BESERTA LAPORAN AUDITOR INDEPENDEN WITH INDEPENDENT AUDITOR’S REPORT
Daftar Isi Table of Contents
Halaman/
Pages
Laporan Auditor Independen .................................... ............................................. Independent Auditor’s Report
Laporan Posisi Keuangan ......................................... 1-4 .......................................... Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Statement of Profit or Loss and
Komprehensif Lain.............................................. 5-6 ....................................Other Comprehensive Income
Laporan Perubahan Ekuitas ..................................... 7 ......................................... Statement of Changes in Equity
Laporan Arus Kas ..................................................... 8-9 .................................................... Statement of Cash Flows
Catatan atas Laporan Keuangan .............................. 10-188 ...................................... Notes to the Financial Statements
Page 374
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A member firm of Ernst & Young Global Limited
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A member firm of Ernst & Young Global Limited
Page 377
A member firm of Ernst & Young Global Limited
Page 378
A member firm of Ernst & Young Global Limited
Page 379
A member firm of Ernst & Young Global Limited
Page 380
A member firm of Ernst & Young Global Limited
Page 381
A member firm of Ernst & Young Global Limited
Page 382
A member firm of Ernst & Young Global Limited
Page 383
A member firm of Ernst & Young Global Limited
Page 384
A member firm of Ernst & Young Global Limited
Page 385
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
31 December 2025 Notes 31 December 2024
ASET ASSETS
2d,2y
Kas 642.704 4,38,40 681.840 Cash
2d,2e,2y Current accounts with
Giro pada Bank Indonesia 7.115.892 5,38,39,40 5.798.664 Bank Indonesia
2d,2e,2l,2y
Giro pada bank lain 6,38,39,40 Current accounts with other banks
Pihak ketiga 968.417 791.456 Third parties
Pihak berelasi 34.374 2c,37 35.593 Related parties
1.002.791 827.049
Cadangan kerugian penurunan nilai (2.642) (5.536) Allowance for impairment losses
Neto 1.000.149 821.513 Net
Penempatan pada Bank Indonesia 2d,2f,2p,2y Placements with Bank Indonesia
dan bank lain 407.704 7,38,39,40 3.657.057 and other banks
Cadangan kerugian penurunan nilai - - Allowance for impairment losses
Neto 407.704 3.657.057 Net
2d,2g,2y,8
Efek-efek yang diperdagangkan 3.753.885 38,39,40 2.306.993 Trading securities
2c,2d,2h,2l
Investasi keuangan 37.293.368 2y,9,37 32.468.862 Financial investments
Cadangan kerugian penurunan nilai (19.661) (16.036) Allowance for impairment losses
Neto 37.273.707 32.452.826 Net
2d,2i,2y,10
Tagihan derivatif 38,39,40 Derivative receivables
Pihak ketiga 1.155.932 1.516.939 Third parties
Pihak berelasi 448.994 2c,37 545.254 Related parties
1.604.926 2.062.193
2d,2j,2l,2y
11,17,18,19
Kredit yang diberikan 38,39,40 Loans
Pihak ketiga 111.722.886 100.337.504 Third parties
Pihak berelasi 59.454 2c,37 74.305 Related parties
111.782.340 100.411.809
Cadangan kerugian penurunan nilai (3.825.446) (3.959.553) Allowance for impairment losses
Neto 107.956.894 96.452.256 Net
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
1
Page 386
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
31 December 2025 Notes 31 December 2024
ASET (lanjutan) ASSETS (continued)
Tagihan atas surat berharga 2d,2l,2n Receivables on securities
yang dibeli dengan janji 2y,12,38 purchased with
dijual kembali 1.703.647 39,40 1.653.008 agreements to resell
2d,2k,2l
2x,13,38
Tagihan akseptasi 2.594.758 39,40 2.422.663 Acceptance receivables
Cadangan kerugian penurunan nilai (4.482) (4.782) Allowance for impairment losses
Neto 2.590.276 2.417.881 Net
Aset pajak tangguhan - neto 100.444 2aa,21,38 641.832 Deferred tax assets - net
2o,2p,14
Aset tetap dan aset hak guna 30,38 Fixed assets and right-of-use assets
Biaya perolehan 5.743.634 5.663.666 Cost
Akumulasi penyusutan (3.206.730) (2.724.050) Accumulated depreciation
Nilai buku 2.536.904 2.939.616 Book value
Aset tak berwujud 2b,2q,3 Intangible assets
Aset tak berwujud 320.000 320.000 Intangible assets
Akumulasi amortisasi (69.333) (37.333) Accumulated amortization
Nilai buku 250.667 282.667 Book value
Goodwill 813.973 813.973 Goodwill
Neto 1.064.640 1.096.640 Net
2c,2d,2m,2r
2s,2y,2w,15
Aset lain-lain - neto 2.747.431 37,38,39,40 3.159.463 Other assets - net
TOTAL ASET 170.499.203 156.141.782 TOTAL ASSETS
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
2
Page 387
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
31 December 2025 Notes 31 December 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS LIABILITIES
2d,2y,16
Liabilitas segera 441.003 30,40 504.053 Current liabilities
Simpanan dari nasabah 2d,2t,2y Deposits from customers
Giro 11,17,38,40 Demand deposits
Pihak ketiga 38.680.341 31.963.545 Third parties
Pihak berelasi 398.907 2c,37 170.905 Related parties
39.079.248 32.134.450
Tabungan 18 Saving deposits
Pihak ketiga 40.477.293 34.943.776 Third parties
Pihak berelasi 122.048 2c,37 132.128 Related parties
40.599.341 35.075.904
Deposito berjangka 19 Time deposits
Pihak ketiga 53.509.990 49.555.911 Third parties
Pihak berelasi 124.103 2c,37 145.485 Related parties
53.634.093 49.701.396
Total simpanan dari nasabah 133.312.682 116.911.750 Total deposits from customers
2c,2d
2u,2y,20
Simpanan dari bank lain 3.795.269 37,38,40 4.440.259 Deposits from other banks
2d,2y
Bunga yang masih harus dibayar 189.091 38,40 195.817 Interest payables
Utang pajak 141.245 2aa,21,38 105.211 Tax payables
2d,2y,10
Liabilitas derivatif 38,40 Derivative payables
Pihak ketiga 560.419 1.049.196 Third parties
Pihak berelasi 901.166 2c,37 1.176.694 Related parties
1.461.585 2.225.890
2d,2y,13
Liabilitas akseptasi 2.005.479 37,38,40 2.306.951 Acceptance payables
Liabilitas atas surat berharga Liabilities on securities
yang dijual dengan janji 2d,2n,2y sold under repurchase
dibeli kembali 3.524.684 22,38,40 5.576.054 agreements
Liabilitas atas imbalan kerja 359.289 2z,35,38 438.894 Liabilities for employee’s benefits
Efek utang yang diterbitkan - neto 944.990 2c,2d,2v,23 1.041.910 Debt securities issued - net
2c,2d,2y,24
Liabilitas lain-lain 4.200.243 37,38,40 4.568.826 Other liabilities
TOTAL LIABILITAS 150.375.560 138.315.615 TOTAL LIABILITIES
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
3
Page 388
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN POSISI KEUANGAN (lanjutan) STATEMENT OF FINANCIAL POSITION (continued)
Tanggal 31 Desember 2025 As of 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
31 Desember/ Catatan/ 31 Desember/
31 December 2025 Notes 31 December 2024
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
(lanjutan) (continued)
EKUITAS EQUITY
Modal saham - nilai nominal Rp250 25 Share capital - par value Rp250
(nilai penuh) per lembar saham (full amount) per share
Modal dasar - Authorized -
36.000.000.000 lembar saham 36,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid capital -
penuh (2025 dan 2024: (2025 and 2024:
12.227.591.633 lembar saham) 3.056.898 3.056.898 12,227,591,633 shares)
Tambahan modal disetor - neto 4.938.526 26 4.938.526 Additional paid-in capital - net
Penghasilan komprehensif lain 479.434 (288.965) Other comprehensive income
Saldo laba Retained earnings
Telah ditentukan penggunaannya 156.037 151.975 Appropriated
Belum ditentukan penggunaannya 11.492.748 9.967.733 Unappropriated
TOTAL EKUITAS 20.123.643 17.826.167 TOTAL EQUITY
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 170.499.203 156.141.782 EQUITY
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
4
Page 389
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Years Ended 31 December
Catatan/
2025 Notes 2024
PENDAPATAN DAN BEBAN OPERATING INCOME AND
OPERASIONAL EXPENSES
Pendapatan dan beban bunga Interest income and expenses
Pendapatan bunga 11.367.636 2c,2w,28 11.496.066 Interest income
Beban bunga (5.354.292) 2c,2aw,29 (5.651.691) Interest expenses
PENDAPATAN BUNGA - NETO 6.013.344 5.844.375 INTEREST INCOME - NET
Pendapatan operasional lainnya Other operating income
Administration fees and
Komisi dan jasa administrasi - neto 299.664 330.110 commissions - net
Keuntungan yang telah direalisasi
dan belum direalisasi atas Realized and unrealized gain
efek-efek yang dijual dan on securities sold and from
perubahan nilai wajar efek-efek changes in fair value of
yang diperdagangkan - neto 562.272 396.275 trading securities - net
Keuntungan transaksi mata Gain from foreign currency
uang asing 258.429 197.723 transactions
Lain-lain - neto 747.819 728.754 Others - net
Total pendapatan operasional Total other operating
lainnya - neto 1.868.184 1.652.862 income - net
Pembentukan penyisihan Provision for
kerugian penurunan nilai: impairment losses:
6,7,9,11
Aset keuangan (768.966) 12,13,34 (1.071.370) Financial assets
Agunan yang diambil alih 883 15 (5.488) Foreclosed assets
Total pembentukan
penyisihan kerugian Total provision for
penurunan nilai (768.083) (1.076.858) impairment losses
Beban operasional lainnya Other operating expenses
Gaji dan kesejahteraan Salaries and employees’
karyawan (2.549.143) 31 (2.867.734) benefits
General and administrative
Beban umum dan administrasi (2.676.148) 2c,30,37 (2.944.829) expenses
Total beban operasional lainnya (5.225.291) (5.812.563) Total other operating expenses
LABA OPERASIONAL 1.888.154 607.816 OPERATING INCOME
Pendapatan/(beban) non-operasional Non-operating income/(expense)
Keuntungan/(kerugian) penjualan Gain/(loss) on sale of fixed
penjualan aset tetap, assets, foreclosed assets,
agunan yang diambil alih dan and abandoned
properti terbengkalai - neto 69.774 (42.754) property - net
Lain-lain - neto - (22) Others - net
Total pendapatan/(beban) Total non-operating
non-operasional 69.774 (42.776) income/(expense)
LABA SEBELUM BEBAN PAJAK 1.957.928 565.040 INCOME BEFORE TAX EXPENSE
Beban pajak (428.851) 2aa,21 (158.800) Tax expense
LABA TAHUN BERJALAN 1.529.077 406.240 INCOME FOR THE YEAR
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
5
Page 390
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN (lanjutan) OTHER COMPREHENSIVE INCOME (continued)
Untuk Tahun yang Berakhir Pada Tanggal For the Year Ended
31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Years Ended 31 December
Catatan/
2025 Notes 2024
LABA TAHUN BERJALAN 1.529.077 406.240 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
imbalan kerja 6.491 35 (43.480) post-employment benefits
Pajak penghasilan terkait dengan Income tax related
komponen pendapatan to components of other
komprehensif lainnya (1.428) 9.566 comprehensive income
5.063 (33.914)
Pos-pos yang akan direklasifikasi Items that will be reclassified
ke laba rugi: to profit or loss:
Mutasi sehubungan dengan
perubahan nilai wajar
investasi keuangan yang Movement in respect of fair value
diukur pada nilai wajar changes of financial investment
melalui penghasilan at fair value through other
komprehensif lain 978.636 9 (189.215) comprehensive income
Pajak penghasilan terkait dengan Income tax related
komponen pendapatan to component of other
komprehensif lainnya (215.300) 41.627 comprehensive income
763.336 (147.588)
Keuntungan/(kerugian) Other comprehensive
komprehensif lainnya income/(loss) for the year-
tahun berjalan - setelah pajak 768.399 (181.502) net of tax
TOTAL PENGHASILAN
KOMPREHENSIF TAHUN TOTAL COMPREHENSIVE
BERJALAN 2.297.476 224.738 INCOME FOR THE YEAR
LABA PER SAHAM BASIC EARNINGS
DASAR (nilai penuh) 125 2ab,32 33 PER SHARE (full amount)
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
6
Page 391
The original financial statements included herein are in the Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN PERUBAHAN EKUITAS STATEMENT OF CHANGES IN EQUITY
Untuk Tahun yang Berakhir pada Tanggal 31 Desember 2025 For the Year Ended 31 December 2025
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
Penghasilan komprehensif lain/
Other comprehensive income
Keuntungan/
(kerugian) yang
belum direalisasi
atas efek-efek yang
diukur pada nilai wajar
melalui penghasilan Pengukuran
komprehensif lain - neto/ kembali
Modal saham Tambahan Unrealized gain/(loss) atas liabilitas
ditempatkan dan modal disetor - on securities imbalan kerja - Saldo laba/Retained earnings
disetor penuh/ neto/ at fair value neto/
Issued and Additional through other Remeasurement Telah ditentukan Belum ditentukan
Catatan/ fully paid - paid-in comprehensive of post-employment penggunaannya/ penggunaannya/ Total ekuitas/
Notes share capital capital - net income - net benefits - net Appropriated Unappropriated Total equity
Saldo pada tanggal 31 Desember 2023 3.056.898 4.938.526 (91.872) (15.591 ) 145.225 9.568.243 17.601.429 Balance as of 31 December 2023
Penghasilan komprehensif tahun berjalan Comprehensive income for the year
Laba tahun berjalan - - - - - 406.240 406.240 Income for the year
Pengukuran kembali liabilitas imbalan kerja Remeasurement of post-employment
- neto - - - (33.914 ) - - (33.914) benefits - net
Keuntungan yang belum direalisasi atas Unrealized gain on securities
efek-efek yang diukur pada nilai wajar at fair value through other
melalui penghasilan komprehensif lain - neto 9 - - (147.588) - - - (147.588) comprehensive income - net
Total penghasilan komprehensif untuk Total comprehensive income
tahun berjalan 2024 - - (147.588) (33.914 ) - 406.240 224.738 for the year of 2024
Pembentukan cadangan umum 27 - - - - 6.750 (6.750) - Appropriation for general reserve
Saldo pada tanggal 31 Desember 2024 3.056.898 4.938.526 (239.460) (49.505 ) 151.975 9.967.733 17.826.167 Balance as of 31 December 2024
Penghasilan komprehensif tahun berjalan Comprehensive income for the year
Laba tahun berjalan - - - - - 1.529.077 1.529.077 Income for the year
Pengukuran kembali liabilitas imbalan kerja Remeasurement of post-employment
- neto - - - 5.063 - - 5.063 benefits - net
Keuntungan yang belum direalisasi atas Unrealized gain on securities
efek-efek yang diukur pada nilai wajar at fair value through other
melalui penghasilan komprehensif lain - neto 9 - - 763.336 - - - 763.336 comprehensive income - net
Total penghasilan komprehensif untuk Total comprehensive income
tahun berjalan 2025 - - 763.336 5.063 - 1.529.077 2.297.476 for the year of 2025
Pembentukan cadangan umum 27 - - - - 4.062 (4.062) - Appropriation for general reserve
Saldo pada tanggal 31 Desember 2025 3.056.898 4.938.526 523.876 (44.442 ) 156.037 11.492.748 20.123.643 Balance as of 31 December 2025
Catatan atas laporan keuangan terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan secara The accompanying notes to the financial statement form an integral part of these financial statements taken as a
keseluruhan. whole.
7
Page 392
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN ARUS KAS STATEMENT OF CASH FLOWS
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Years Ended 31 December
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan pendapatan bunga 11.231.237 11.337.449 Receipts from interest income
Penerimaan pendapatan Receipts from
operasional lainnya 1.183.082 1.400.295 other operating income
Penerimaan dari penjualan agunan Receipts from sale of foreclosed
yang diambil alih 8.350 3.800 assets
Pemulihan dari kredit Recovery from loans previously
yang telah dihapusbukukan 345.849 11 332.513 written-off
Penerimaan atas penjualan kredit 12.080 176.000 Receipts from sale of loans
Pembayaran beban bunga (5.355.429) (5.651.571) Payment of interest expenses
Pembayaran beban operasional (4.790.882) (5.348.956) Payment of operating expenses
Pembayaran pajak penghasilan (130.218) 21 (171.066) Payment of income tax
Pembayaran transaksi non-operasional Payments of non-operating
- bersih - (21) transaction - net
Perubahan dalam aset dan Changes in operating assets and
liabilitas operasi: liabilities:
Decrease/(increase) in
Penurunan/(kenaikan) aset operasi: operating assets:
Efek-efek yang diperdagangkan (1.372.440) 519.315 Trading securities
Kredit yang diberikan (12.652.429) (18.163.958) Loans
Tagihan akseptasi (172.095) 13 85.451 Acceptance receivables
Surat berharga yang dibeli Securities purchased
dengan janji dijual kembali (50.639) 12 21.025.245 with agreements to resell
Aset lain-lain 668.622 (172.757) Other assets
Kenaikan/(penurunan) liabilitas Increase/(decrease) in
operasi: operating liabilities:
Liabilitas segera (63.050) 16 28.698 Current liabilities
Simpanan dari nasabah: Deposits from customers:
Giro 6.944.798 17 8.432.948 Demand deposits
Tabungan 5.523.437 18 (2.410.472) Saving deposits
Deposito berjangka 3.932.697 19 (8.393.267) Time deposits
Simpanan dari bank lain (644.990) 20 3.041.500 Deposits from other banks
Utang pajak 13.003 89.549 Tax payables
Liabilitas akseptasi (301.472) 13 (105.230) Acceptance payables
Surat berharga yang dijual Securities sold under
dengan janji dibeli kembali (2.055.194) (7.748.669) repurchase agreements
Liabilitas lain-lain 375.094 (24.625) Other liabilities
Kas neto diperoleh dari Net cash provided by
(digunakan untuk) (used in)
aktivitas operasi 2.649.411 (1.717.829) operating activities
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
8
Page 393
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
LAPORAN ARUS KAS (lanjutan) STATEMENT OF CASH FLOWS (continued)
Untuk Tahun yang Berakhir pada Tanggal For the Year Ended
31 Desember 2025 31 December 2025
(Disajikan dalam jutaan Rupiah, (Expressed in millions of Rupiah,
kecuali dinyatakan lain) unless otherwise stated)
Tahun yang Berakhir pada Tanggal 31 Desember/
Years Ended 31 December
Catatan/
2025 Notes 2024
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Hasil penjualan Proceeds from sales of
aset tetap dan properti fixed assets and
terbengkalai 95.319 14 1.647 abandoned property
(Pembelian)/penjualan (Purchase)/sale of financial
investasi keuangan (3.477.069) 4.504.288 investments
Perolehan aset tetap (550.708) 14 (865.552) Acquisitions of fixed assets
Kas neto (digunakan untuk) Net cash (used in)
diperoleh dari provided by
aktivitas investasi (3.932.458) 3.640.383 investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Pembayaran atas efek utang Payment of debt securities
yang jatuh tempo (100.000) 23,42 (600.000) issued that have matured
Penerimaan atas efek utang Proceeds from debt
yang diterbitkan - 23,42 200.000 securities issued
Pembayaran biaya transaksi Payment of debt transaction
utang - (4.953) costs
Liabilitas sewa (92.538) 42 (106.246) Lease liabilities
Kas neto digunakan untuk Net cash used in
aktivitas pendanaan (192.538) (511.199) financing activities
(Penurunan)/kenaikan neto Net (decrease)/increase in Cash
Kas dan Setara Kas (1.475.585) 1.411.355 and Cash Equivalents
Pengaruh neto perubahan kurs Net effect on exchange rate on
pada Kas dan Setara Kas 121.495 106.851 Cash and Cash Equivalents
Kas dan Setara Kas Cash and Cash Equivalents
awal tahun 15.464.306 13.946.100 at beginning of year
Kas dan Setara Kas Cash and Cash Equivalents
akhir tahun 14.110.216 15.464.306 at the end of year
Components of Cash and Cash
Komponen Kas dan Setara Kas Equivalents
Kas 642.704 4 681.840 Cash
Current accounts with
Giro pada Bank Indonesia 7.115.892 5 5.798.664 Bank Indonesia
Giro pada bank lain 1.002.791 6 827.049 Current accounts with other banks
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain, efek-efek yang and other banks, trading securities
diperdagangkan dan investasi and financial investment
keuangan - jatuh tempo dalam - maturing within 3 months
3 bulan sejak tanggal perolehan 5.348.829 8.156.753 from the date of acquisition
Total 14.110.216 15.464.306 Total
Catatan atas laporan keuangan terlampir merupakan bagian The accompanying notes to the financial statements form an
yang tidak terpisahkan dari laporan keuangan secara integral part of these financial statements taken as a whole.
keseluruhan.
9
Page 394
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Umum 1. General
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
Information
PT Bank UOB Indonesia (dahulu PT Bank PT Bank UOB Indonesia (formerly PT Bank
UOB Buana) (“Bank”) didirikan di Indonesia UOB Buana) (the “Bank”) was established in
berdasarkan Akta Pendirian No. 150 tanggal Indonesia based on the Deed of Establishment
31 Agustus 1956 yang dibuat di hadapan No. 150 dated 31 August 1956 drawn up
Notaris Eliza Pondaag, S.H. Akta pendirian before Eliza Pondaag, S.H. The Deed of
ini disahkan oleh Menteri Kehakiman Establishment was approved by the Minister of
Republik Indonesia dalam Surat Keputusan Justice of the Republic of Indonesia in Decree
No. J.A 5/78/4 tanggal 24 Oktober 1956, Letter No. J.A 5/78/4 dated 24 October 1956,
didaftarkan pada Pengadilan Negeri Jakarta as recorded at the Jakarta Court of Justice
dengan No. 1811 tanggal 27 Oktober 1956 under registration No. 1811 dated 27 October
dan telah diumumkan dalam Berita Negara 1956 and was published in State Gazette of
Republik Indonesia No. 96, Tambahan the Republic of Indonesia No. 96, Supplement
No.1243 tanggal 30 November 1956. No. 1243 dated 30 November 1956.
Bank memulai aktivitas perbankan secara The Bank's commercial banking activities
komersial pada tanggal 1 November 1956 began on 1 November 1956 based on the
berdasarkan Surat Keputusan Menteri Decision Letter of The Ministry of Finance of
Keuangan Republik Indonesia No. the Republic of Indonesia No. 203443/U.M.II
203443/U.M.II tanggal 15 Oktober 1956 dated 15 October 1956 about Granting
tentang Pemberian Izin Usaha PT Bank Business License of PT Bank Buana
Buana Indonesia berkedudukan di Jakarta. Indonesia located in Jakarta. Based on Article
Sesuai dengan Pasal 3 Anggaran Dasar 3 of the Bank’s Articles of Association, the
Bank, ruang lingkup kegiatan usaha Bank scope of the Bank’s business is to engage in
adalah menjalankan kegiatan umum general banking activities. The Bank also
perbankan. Bank telah memperoleh izin obtained a license to run the activities as a
untuk menjalankan aktivitas sebagai bank foreign bank based on Bank Indonesia (BI)
devisa berdasarkan Surat Keputusan Governor Decree No. 9/39/KEP/DIR/UD dated
Gubernur Bank Indonesia (BI) 22 July 1976.
No. 9/39/KEP/DIR/UD tanggal 22 Juli 1976.
Pada tahun 2000, Bank mengubah status In 2000, the Bank changed the status of the
Perseroan menjadi perusahaan terbuka Company into a public company with the initial
dengan melakukan penawaran umum public offering of as many as 194 million
perdana kepada masyarakat sebanyak 194 shares to the public. The status change of the
juta saham. Perubahan status Bank menjadi Bank into a public company has been
perusahaan terbuka telah disetujui oleh approved by Bapepam-LK based on the Letter
Bapepam-LK berdasarkan Surat Ketua from the Chairman of the Capital Market
Badan Pengawas Pasar Modal Supervisory Board No. S-1544/PM/2000,
No. S-1544/PM/2000, tanggal 27 Juni 2000. dated 27 June 2000. Furthermore, in 2002,
Selanjutnya pada tahun 2002, 2003 dan 2003 and 2006, the Bank conducted Limited
2006, Bank melakukan Penawaran Umum Public Offering I, II and III.
Terbatas I, II dan III.
10
Page 395
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
Pada tahun 2008, Rapat Umum Pemegang In 2008, the General Meeting of Shareholders
Saham (RUPS) Bank telah menyetujui of the Bank has approved the change in the
perubahan status Bank dari perusahaan Bank’s status from publicly listed to private
terbuka menjadi perusahaan tertutup dan company and delisted the Bank’s shares at
menghapuskan pencatatan (delisting) saham Indonesian Stock Exchange (BEI). The
Bank di Bursa Efek Indonesia (BEI). change in status, including the delisting
Perubahan status termasuk delisting tersebut process, had been conducted in compliance to
telah dilakukan sesuai dengan persyaratan the requirements determined by Financial
yang ditentukan oleh Otoritas Jasa Service Authority (formerly Capital Market and
Keuangan (dahulu Bapepam dan LK) dan Financial Institution Supervisory Agency) and
BEI, dan Bank telah menyelesaikan hak-hak BEI, and the Bank had settled the rights of
pemegang saham minoritas melalui proses minority shareholders through tender offer
penawaran tender sesuai dengan ketentuan process in accordance with applicable
yang berlaku. Berdasarkan Akta Pernyataan regulations. Pursuant to the Deed of
Keputusan Rapat Umum Pemegang Saham Statement of Resolutions of Extraordinary
Luar Biasa No. 16 tanggal 16 Januari 2009, Meeting of Shareholders No. 16 dated
dibuat di hadapan Fathiah Helmi, S.H., 16 January 2009, drawn up before Fathiah
Notaris di Jakarta dan telah disetujui oleh Helmi, S.H., Notary in Jakarta and approved
Kementerian Hukum dan Hak Asasi Manusia by the Minister of Laws and Human Rights
berdasarkan Surat Persetujuan No. AHU- through Letter of Approval No. AHU-
26687.AH.01.02. Tahun 2009 tanggal 26687.AH.01.02. Year 2009 dated 17 June
17 Juni 2009, Anggaran Dasar Bank telah 2009, the Articles of Association of the Bank
diubah sehubungan dengan perubahan have been amended in relation to the change
status Bank dari perusahaan terbuka (publik) in the Bank’s status from a publicly listed to a
menjadi perusahaan tertutup. private company.
Berdasarkan Akta Pernyataan Keputusan By virtue of Deed of Resolutions Statement of
Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meeting of
No. 12 tanggal 15 April 2010, dibuat di Shareholders No. 12 dated 15 April 2010,
hadapan Fathiah Helmi, S.H., Notaris di drawn up before Fathiah Helmi, S.H., Notary in
Jakarta dan telah diberitahukan kepada Jakarta and as notified to the Minister of Laws
Kementerian Hukum dan Hak Asasi Manusia and Human Rights through Letter of
berdasarkan Surat Penerimaan Notification Receipt No. AHU-AH.01.10-14548
Pemberitahuan No. AHU-AH.01.10-14548 dated 14 June 2010, the shareholders of the
tanggal 14 Juni 2010, para pemegang saham Bank (whose name at the time was PT Bank
Bank (yang pada saat itu bernama PT Bank UOB Buana) agreed to merge its business
UOB Buana) setuju untuk melakukan with a bank whose name at the time was
penggabungan usaha dengan suatu bank PT Bank UOB Indonesia.
yang pada saat itu bernama PT Bank UOB
Indonesia.
Pada tanggal 30 Juni 2010, Bank (yang pada On 30 June 2010, the Bank (whose name at
saat itu bernama PT Bank UOB Buana) the time was PT Bank UOB Buana) effectively
secara efektif menerima penggabungan accepted the business merger of PT Bank
usaha PT Bank UOB Indonesia. UOB Indonesia. This merger had obtained the
Penggabungan tersebut telah memperoleh approval of Bank Indonesia (BI) under Decree
persetujuan dari Bank Indonesia (BI) of BI Governor No. 12/45/KEP.GBI/2010 dated
berdasarkan Surat Keputusan Gubernur BI 10 June 2010 regarding Granting of Merger
No. 12/45/KEP.GBI/2010 tanggal 10 Juni Permit of PT Bank UOB Indonesia into
2010 tentang Pemberian Izin Penggabungan PT Bank UOB Buana. The permit still applies
Usaha (Merger) PT Bank UOB Indonesia ke as the business permit of the Bank as the
dalam PT Bank UOB Buana. Izin tersebut surviving bank.
tetap berlaku sebagai izin usaha Bank
sebagai perusahaan hasil penggabungan.
11
Page 396
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
Pada bulan Mei 2011, Bank melakukan In May 2011, the Bank changed its name from
perubahan nama dari PT Bank UOB Buana PT Bank UOB Buana into PT Bank UOB
menjadi PT Bank UOB Indonesia dan telah Indonesia and has obtained approval from BI
memperoleh persetujuan dari BI berdasarkan by virtue of BI Governor Decree No.
Surat Keputusan Gubernur BI 13/34/KEP.GBI/2011 dated 19 May 2011
No. 13/34/KEP.GBI/2011 tanggal 19 Mei regarding the Change of Business Permit Use
2011 tentang Perubahan Penggunaan Izin on Behalf of PT Bank UOB Buana into a
Usaha Atas Nama PT Bank UOB Buana Business License Under Name of PT Bank
menjadi Izin Usaha Atas Nama PT Bank UOB UOB Indonesia.
Indonesia.
Setelah pendiriannya, Anggaran Dasar Bank After its establishment, the Bank’s Articles of
telah mengalami beberapa kali perubahan, Association have been amended several
perubahan terakhir sebagaimana dinyatakan times, the latest amendment was stated on the
dalam Akta Pernyataan Keputusan Rapat Deed of State Resolutions of the Amendment
Perubahan Anggaran Dasar No. 38 tanggal of Articles of Association No. 38 dated
20 November 2023 mengenai perubahan 20 November 2023 change of Article 4
Pasal 4 ayat (2), yang dibuat di hadapan paragraph (2), drawn up before Aulia Taufani,
Aulia Taufani, S.H., Notaris di Jakarta. S.H., Notary in Jakarta. The amendment of the
Perubahan Anggaran Dasar Bank tersebut Bank’s Articles of Association has been
telah diterima dan dicatat dalam Sistem received and recorded by Ministry of Laws and
Administrasi Badan Hukum Kementerian Human Rights of the Republic of Indonesia as
Hukum dan Hak Asasi Manusia Republik stated in the Letter No. AHU-AH.01.03-
Indonesia No. AHU-AH.01.03-0145724 0145724 dated 23 November 2023.
tanggal 23 November 2023.
Kantor pusat Bank berlokasi di The Bank’s head office is located at Jl. M.H.
Jl. M.H. Thamrin No. 10, Jakarta. Pada Thamrin No. 10, Jakarta. As of
tanggal 31 Desember 2025, jaringan layanan 31 December 2025, the Bank’s service
Bank mencakup 41 kantor cabang, 50 kantor network covers 41 branches, 50 sub-branches
cabang pembantu dan 108 ATM yang and 108 ATMs across 41 cities/regencies in 16
tersebar di 41 kota/kabupaten di 16 provinsi provinces which collaborate with ATM Prima
yang bekerja sama dengan jaringan ATM and ATM Bersama networks, VISA global
Prima dan ATM Bersama, dan jaringan VISA network and regional ATM network of the
di seluruh dunia, serta jaringan regional ATM United Overseas Bank Limited business
grup usaha United Overseas Bank Limited. group.
Pada tanggal 26 Oktober 2023, Bank On 26 October 2023, the Bank has received
mendapatkan persetujuan Rapat Umum approval from the Extraordinary General
Pemegang Saham Luar Biasa untuk Meeting of Shareholders to increase the
meningkatkan modal ditempatkan dan Bank’s issued and paid-up capital by issuing
disetor Bank dengan cara mengeluarkan new shares of 1,040,946,745 shares with
saham baru sebanyak 1.040.946.745 lembar nominal amount of Rp250 (full amount) per
saham dengan nilai nominal masing-masing share with offering price of Rp1,441 (full
Rp250 (nilai penuh) per lembar saham amount) per share.
dengan harga penawaran Rp1.441 (nilai
penuh) per lembar saham.
12
Page 397
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Umum (lanjutan) 1. General (continued)
a. Pendirian Bank dan Informasi Umum a. Establishment of the Bank and General
(lanjutan) Information (continued)
Bank dimiliki sebesar 68,943% oleh UOB The Bank is 68.943% owned by UOB
International Investment Private Limited International Investment Private Limited
(UOBII), anak perusahaan dari United (UOBII), a subsidiary of United Overseas Bank
Overseas Bank Limited, Singapura (UOB), Limited, Singapore (UOB), 30.056% is owned
30,056% dimiliki oleh UOB, 1,000% dimiliki by UOB, 1.000% is owned by Yayasan
oleh Yayasan Kesejahteraan Nusantara dan Kesejahteraan Nusantara and 0.001% is
sebesar 0,001% dimiliki oleh lain-lain owned by others (Note 25).
(Catatan 25).
Penawaran Umum Obligasi Public Offering of Bonds
Tanggal Jumlah pokok Tanggal Tingkat
penerbitan/ (nilai penuh)/ Jangka jatuh suku
Instrumen/ Issuance Nominal value waktu/ tempo/ bunga/ Wali amanat/
Instrument date (full amount) Tenor Due date Interest rate Trustee
Obligasi Subordinasi Berkelanjutan
IV Bank UOB Indonesia Tahap I
Tahun 2024/
Bank UOB Indonesia Subordinated PT Bank
Debt Shelf Offering IV Phase I 26 Jun/ 7 tahun/ 26 Jun/ Mandiri
Year 2024 Jun 2024 100.000.000.000 years Jun 2031 7,50% (Persero) Tbk
Obligasi Berkelanjutan IV Bank
UOB Indonesia Tahap I Tahun
2024/
Bank UOB Indonesia Senior Debt PT Bank
Shelf Offering IV Phase I Year 26 Jun/ 1 tahun/ 6 Jul/ Mandiri
2024 Jun 2024 100.000.000.000 year Jul 2025 6,70% (Persero) Tbk
Obligasi Subordinasi Berkelanjutan
III Bank UOB Indonesia Tahap I
Tahun 2022/
Bank UOB Indonesia Subordinated PT Bank
Debt Shelf Offering III Phase I 8 Mar/ 7 tahun/ 8 Mar/ Mandiri
Year 2022 Mar 2022 100.000.000.000 years Mar 2029 8,00% (Persero) Tbk
Obligasi Subordinasi Berkelanjutan
II Bank UOB Indonesia Tahap II
Tahun 2019/
Bank UOB Indonesia Subordinated PT Bank
Debt Shelf Offering II Phase II 13 Nov/ 7 tahun/ 13 Nov/ Mandiri
Year 2019 Nov 2019 650.000.000.000 years Nov 2026 9,25% (Persero) Tbk
Obligasi Subordinasi Berkelanjutan
II Bank UOB Indonesia Tahap I
Tahun 2019/
Bank UOB Indonesia Subordinated PT Bank
Debt Shelf Offering II Phase I 5 Jul/ 7 tahun/ 5 Jul/ Mandiri
Year 2019 Jul 2019 100.000.000.000 years Jul 2026 9,85% (Persero) Tbk
13
Page 398
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Umum (lanjutan) 1. General (continued)
b. Dewan Komisaris, Direksi dan Karyawan b. The Board of Commissioners, the Board of
Directors and Employees
Susunan Dewan Komisaris pada tanggal The composition of the Bank’s Board of
31 Desember 2025 dan 2024 adalah Commissioners as of 31 December 2025 and
sebagai berikut: 2024 are as follows:
Komisaris Utama Wee Ee Cheong President Commissioner
Wakil Komisaris Utama Chin Voon Fat Deputy President Commissioner
Komisaris Chan Kok Seong Commissioner
Komisaris Independen Wayan Alit Antara Independent Commissioner
Komisaris Independen VJH Boentaran Lesmana Independent Commissioner
Komisaris Independen Johanes Susilo Independent Commissioner
Susunan Direksi Bank pada tanggal The composition of the Bank’s Board of
31 Desember 2025 dan 2024 adalah sebagai Directors as of 31 December 2025 and 2024
berikut: are as follows:
31 Desember/
31 December 2025
Direktur Utama Hendra Gunawan President Director
Direktur Keuangan dan Finance and Corporate
Layanan Korporasi Teh Han Yi1) Services Director
Direktur Kepatuhan, Legal Compliance, Legal and
dan Sekretaris Perusahaan Ardhi Wibowo Corporate Secretary Director
Direktur Teknologi dan Operasional Paul Rafiuly Technology and Operations Director
Direktur Wholesale Banking Harapman Kasan Wholesale Banking Director
Direktur Global Markets Sonny Samuel Global Markets Director
Direktur Manajemen Risiko Henry Santoso Risk Management Director
Direktur Consumer Banking Cristina Teh Tan Consumer Banking Director
Direktur Transaction Banking W. Kartyono2) Transaction Banking Director
1)
Berdasarkan keputusan Rapat Umum Pemegang Saham Luar Biasa tanggal 9 Desember 2025, masa tugas Teh Han Yi sebagai Direktur Keuangan dan
Layanan Korporasi berakhir pada tanggal 31 Desember 2025. / Based on the resolution of the Extraordinary General Meeting of Shareholders dated 9 December
2025 Teh Han Yi's term as Finance and Corporate Services Director is ended on 31 December 2025.
2)
Pengangkatan W. Kartyono sebagai Direktur Transaction Banking efektif sejak 29 April 2025 / The appointment of W. Kartyono as Transaction Banking Director
is effective as of 29 April 2025.
31 Desember/
31 December 2024
Direktur Utama Hendra Gunawan President Director
Direktur Keuangan dan Finance and Corporate
Layanan Korporasi Teh Han Yi Services Director
Direktur Kepatuhan, Legal Compliance, Legal and
dan Sekretaris Perusahaan Ardhi Wibowo Corporate Secretary Director
Direktur Teknologi dan Operasional Paul Rafiuly Technology and Operations Director
Direktur Wholesale Banking Harapman Kasan Wholesale Banking Director
Direktur Global Markets Sonny Samuel Global Markets Director
Direktur Manajemen Risiko Henry Santoso Risk Management Director
Direktur Consumer Banking Cristina Teh Tan Consumer Banking Director
14
Page 399
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Umum (lanjutan) 1. General (continued)
b. Dewan Komisaris, Direksi dan Karyawan b. The Board of Commissioners, the Board
(lanjutan) of Directors and Employees (continued)
Susunan Komite Audit pada tanggal The composition of the Audit Committee as of
31 Desember 2025 dan 2024 adalah sebagai 31 December 2025 and 2024 are as follows:
berikut:
31 Desember/
31 December 2025
Ketua Komite Audit VJH Boentaran Lesmana Chairman of Audit Committee
Anggota Saguh Pangaribowo Member
Anggota Indyastuti Member
31 Desember/
31 December 2024
Ketua Komite Audit VJH Boentaran Lesmana Chairman of Audit Committee
Anggota Humbul Kristiawan Member
Anggota Burlita Member
Pada tanggal tanggal 31 Desember 2025, As of 31 December 2025, the composition of
susunan Komite Audit diputuskan melalui the Audit Committee was appointed based on
Rapat Dewan Komisaris tanggal 24 April the Resolution of the Board of Commissioners
2025 dan ditetapkan berdasarkan Surat Meeting on 24 April 2025 and established by
Keputusan Direksi No. 25/SKDIR/0035 Decree of the Board of Directors
tanggal 29 April 2025. No.25/SKDIR/0035 dated 29 April 2025.
Pada tanggal 31 Desember 2024, susunan As of 31 December 2024, the composition of
Komite Audit diputuskan melalui Rapat Dewan the Audit Committee was appointed based on
Komisaris tanggal 4 April 2023 dan ditetapkan the Resolution of the Board of Commissioners
berdasarkan Surat Keputusan Direksi No. Meeting on 4 April 2023 and established by
23/SKDIR/0057 tanggal 3 Mei 2023. Decree of the Board of Directors No.
23/SKDIR/0057 dated 3 May 2023.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, Corporate
Kepala Sekretaris Perusahaan adalah Secretary Head is Susilowati based on
Susilowati berdasarkan Surat Keputusan the Board of Directors’ Decree
Direksi No. 15/SKDIR/0021 tanggal No. 15/SKDIR/0021 dated 25 June 2015.
25 Juni 2015.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, Internal
Kepala Satuan Kerja Audit Intern (Kepala Audit Unit Head is Imbang Perdana Satryawan
SKAI) adalah Imbang Perdana Satryawan based on the Board of Directors’ Decree
berdasarkan Surat Keputusan Direksi No. 22/SKDIR/0007 dated 27 January 2022.
No. 22/SKDIR/0007 tanggal 27 Januari 2022.
Imbalan kerja jangka pendek yang diterima Short-term employee benefits received by the
oleh Dewan Komisaris dan Direksi Bank Bank’s Board of Commissioners and the Board
untuk tahun yang berakhir pada tanggal of Directors for the years period ended
31 Desember 2025 dan 2024 masing-masing 31 December 2025 and 2024 amounting to
sebesar Rp113.997 dan Rp122.296 Rp113,997 and Rp122,296, respectively
(Catatan 37g). (Note 37g).
15
Page 400
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
1. Umum (lanjutan) 1. General (continued)
b. Dewan Komisaris, Direksi dan Karyawan b. The Board of Commissioners, the Board of
(lanjutan) Directors and Employees (continued)
Imbalan kerja jangka panjang yang diterima Long-term employee benefits received by the
oleh Dewan Komisaris dan Direksi Bank Bank’s Board of Commissioners and the Board
untuk tahun yang berakhir pada tanggal of Directors for the years ended
31 Desember 2025 dan 2024 masing-masing 31 December 2025 and 2024 amounting to
sebesar Rp20.730 dan Rp15.793. Biaya Rp20,730 and Rp15,793, respectively.
yang dikeluarkan oleh Bank terkait program Expenses incurred by the Bank relating to post-
imbalan pasca kerja Dewan Komisaris dan employment benefits of the Bank’s Board of
Direksi Bank dengan jumlah masing-masing Commissioners and the Board of Directors
sebesar Rp2.058 dan Rp1.786 untuk tahun amounting to Rp2,058 and Rp1,786 for the
yang berakhir pada tanggal years ended 31 December 2025 and 2024,
31 Desember 2025 dan 2024 (Catatan 37g). respectively (Note 37g).
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the Bank
Bank memiliki total karyawan masing-masing had 3,597 and 4,002 employees, respectively
sebanyak 3.597 dan 4.002 orang (tidak (unaudited).
diaudit).
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material Information
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: set out below:
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
Statements
Laporan keuangan disusun dan disajikan The financial statements have been prepared
sesuai dengan Standar Akuntansi Keuangan and presented in accordance with Indonesian
di Indonesia dan Peraturan Bapepam dan LK Financial Accounting Standards and Bapepam
No. VIII.G.7 Lampiran Keputusan Ketua and LK regulation No. VIII.G.7 Attachment of
Bapepam dan LK No. KEP-347/BL/2012 the Chairman of Bapepam and LK’s decree
tanggal 25 Juni 2012 tentang “Pedoman No. KEP-347/BL/2012 dated 25 June 2012
Penyajian dan Pengungkapan Laporan regarding “Guidelines for Financial Statements
Keuangan Emiten atau Perusahaan Publik”. Presentation and Disclosure for Issuer or
Public Companies”.
Laporan keuangan kecuali laporan arus kas, The financial statements, except for the
disusun dengan dasar akrual dan statement of cash flows, are prepared using
berdasarkan konsep biaya historis, kecuali the accrual basis and based on historical cost
beberapa akun tertentu yang disusun concept, except for certain accounts which are
berdasarkan pengukuran lain sebagaimana measured on the bases described in the
diuraikan dalam kebijakan akuntansi masing- related accounting policies for those accounts.
masing akun tersebut.
16
Page 401
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
a. Dasar Penyajian Laporan Keuangan a. Basis of Preparation of the Financial
(lanjutan) Statements (continued)
Laporan arus kas disusun menggunakan The statement of cash flows have been
metode langsung yang dimodifikasi dan arus prepared using the modified direct method and
kas dikelompokkan atas dasar aktivitas the cash flows have been classified on the
operasi, investasi dan pendanaan. Kas dan basis of operating, investing and financing
setara kas terdiri dari kas, giro pada Bank activities. Cash and cash equivalents consist
Indonesia dan giro pada bank lain, of cash, current accounts with Bank Indonesia
penempatan pada Bank Indonesia dan bank and current accounts with other banks,
lain, dan investasi keuangan yang jatuh placements with Bank Indonesia and other
tempo dalam waktu 3 bulan sejak tanggal banks, and financial investments, maturing
perolehan, sepanjang tidak digunakan within 3 months or less from the acquisition
sebagai jaminan atas pinjaman yang diterima date provided they are not used as collateral
serta tidak dibatasi penggunaannya. for borrowings nor restricted.
Pos-pos dalam Penghasilan Komprehensif The items under Other Comprehensive
Lainnya disajikan terpisah antara akun-akun Income (OCI) are presented separately
yang akan direklasifikasikan ke laba rugi dan between items to be reclassified to profit or
akun-akun yang tidak akan direklasifikasikan loss and those items not to be reclassified to
ke laba rugi. profit or loss.
Dalam penyusunan laporan keuangan sesuai The preparation of financial statements in
dengan Standar Akuntansi Keuangan di conformity with Indonesian Financial
Indonesia, dibutuhkan estimasi dan asumsi Accounting Standards requires the use of
yang mempengaruhi: estimates and assumptions that affect:
- Nilai aset dan liabilitas yang dilaporkan, - The reported amounts of assets and
dan pengungkapan atas aset dan liabilitas liabilities and disclosure of contingent
kontinjensi pada tanggal laporan assets and liabilities at the date of financial
keuangan. statements.
- Jumlah pendapatan dan beban selama - The reported amounts of revenues and
periode pelaporan. expenses during the reporting period.
Walaupun estimasi ini dibuat berdasarkan Although these estimates are based on
pengetahuan terbaik Manajemen atas Management’s best knowledge of current
kejadian dan aktivitas saat ini, hasil akhir events and activities, actual results may differ
mungkin berbeda dengan jumlah yang from those estimates.
diestimasi.
Mata uang penyajian yang digunakan dalam The presentation currency used in the financial
laporan keuangan adalah mata uang Rupiah, statement is Indonesian Rupiah, which is the
yang merupakan mata uang fungsional Bank. functional currency of the Bank. Figures in the
Seluruh angka dalam laporan keuangan ini, financial statements are rounded to and stated
kecuali dinyatakan secara khusus, dibulatkan in millions of Rupiah unless otherwise stated.
menjadi jutaan Rupiah.
17
Page 402
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
b. Kombinasi Bisnis b. Business Combination
Bank menerapkan metode akuntansi akuisisi The Bank applies the acquisition accounting
untuk mencatat akuisisi bisnis konsumen method in acquiring of the consumer business
Citibank, N.A., Indonesia (Citi), yang of Citibank, N.A., Indonesia (Citi), which is
dianggap sebagai kombinasi bisnis considered as business combinations
(Catatan 3). Imbalan yang dialihkan untuk (Note 3). The consideration transferred for the
akuisisi adalah sebesar nilai wajar aset yang acquisition of a subsidiary is the fair value of
dialihkan dan liabilitas yang diakui pada the assets transferred, the liabilities incurred at
tanggal akuisisi. Aset teridentifikasi yang the date of acquisition. Identifiable assets
diperoleh dan liabilitas yang diambil alih acquired and liabilities in a business
dalam suatu kombinasi bisnis pada awalnya combination are measured initially at their fair
diukur sebesar nilai wajar pada tanggal values at the acquisition date.
akuisisi.
Selisih lebih imbalan yang dialihkan dan nilai The excess of the consideration transferred
wajar aset bersih teridentifikasi pada saat and the fair value of the net identifiable assets
akuisisi yang diperoleh dicatat sebagai acquired at acquisition date is recorded as
goodwill (Catatan 2q). Biaya yang terkait goodwill (Note 2q). Acquisition-related costs
dengan akuisisi dibebankan pada saat are expensed as incurred.
terjadinya.
Bank menentukan bahwa mereka telah The Bank determines that it has acquired a
mengakuisisi bisnis ketika rangkaian aktivitas business when the acquired set of activities
dan aset yang diakuisisi mencakup input dan and assets include an input and a substantive
proses substantif yang bersama-sama process that together significantly contribute to
secara signifikan berkontribusi pada the ability to create outputs.
kemampuan untuk menghasilkan output.
Proses yang diperoleh adalah substantif jika The acquired process is considered
penting bagi kemampuan untuk terus substantive if it is critical to the ability to
menghasilkan output dan input yang continue producing outputs and the inputs
diperoleh mencakup tenaga kerja yang acquired include an organized workforce with
terorganisir dengan keterampilan, the necessary skills, knowledge, or experience
pengetahuan, atau pengalaman yang to perform that process or it significantly
diperlukan untuk melakukan proses itu atau contributes to the ability to continue producing
secara signifikan berkontribusi pada outputs and is considered unique or scarce or
kemampuan untuk terus menghasilkan cannot be replaced without significant cost,
output dan dianggap unik atau langka atau effort, or delay in the ability to continue
tidak dapat diganti tanpa biaya, usaha, atau producing outputs.
penundaan yang signifikan dalam
kemampuan untuk terus menghasilkan
output.
Ketika melakukan akuisisi atas sebuah When the Bank acquires a business, it
bisnis, Bank mengklasifikasikan dan assesses the financial assets acquired and
menentukan aset keuangan yang diperoleh liabilities assumed for appropriate
dan liabilitas keuangan yang diambil alih classification and designation in accordance
berdasarkan pada persyaratan kontraktual, with the contractual terms, economic
kondisi ekonomi dan kondisi terkait lain yang circumstances and pertinent conditions as at
ada pada tanggal akuisisi. the acquisition date.
18
Page 403
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
b. Kombinasi Bisnis (lanjutan) b. Business Combination (continued)
Periode pengukuran adalah periode setelah The measurement period is the period after
tanggal akuisisi yang didalamnya Bank dapat the acquisition date during which the Bank
melakukan penyesuaian atas jumlah may adjust the provisional amounts
sementara yang diakui dalam kombinasi recognized for a business combination. During
bisnis tersebut. Selama periode pengukuran, the measurement period, the Bank recognizes
Bank mengakui penambahan aset atau additional assets or liabilities if new
liabilitas bila terdapat informasi terbaru yang information is obtained about facts and
diperoleh mengenai fakta dan keadaan pada circumstances that existed as of the
tanggal akuisisi. acquisition date.
Pada tanggal akuisisi, goodwill awalnya At acquisition date, goodwill is initially
diukur pada harga perolehan yang measured at cost being the excess of the
merupakan selisih lebih nilai agregat dari aggregate of the consideration transferred and
imbalan yang dialihkan dan jumlah setiap the amount recognized for non-controlling
kepentingan non-pengendali atas selisih interest over the net identifiable assets
jumlah dari aset teridentifikasi yang diperoleh acquired and liabilities assumed.
dan liabilitas yang diambil alih.
Setelah pengakuan awal, goodwill diukur After initial recognition, goodwill is measured
pada jumlah tercatat dikurangi akumulasi at cost less any accumulated impairment
kerugian penurunan nilai. Untuk tujuan losses. For the purpose of impairment testing,
pengujian penurunan nilai, goodwill yang goodwill acquired in a business combination
diperoleh dari suatu kombinasi bisnis, sejak is, from the acquisition date, allocated to each
tanggal akuisisi dialokasikan kepada setiap of the Bank’s Cash-generating Units (“CGU”)
Unit Penghasil Kas (“UPK”) dari Bank yang that are expected to benefit from the
diharapkan akan menerima manfaat dari combination, irrespective of whether other
sinergi kombinasi tersebut, terlepas dari assets or liabilities of the acquiree are
apakah aset atau liabilitas lain dari pihak allocated to those CGUs.
yang diakuisisi dialokasikan kepada UPK
tersebut.
Jika goodwill telah dialokasikan pada suatu Where goodwill forms part of a CGU and part
UPK dan operasi tertentu atas UPK tersebut of the operations within that CGU is disposed
dihentikan, maka goodwill yang of, the goodwill associated with the operation
diasosiasikan dengan operasi yang disposed of is included in the carrying amount
dihentikan tersebut termasuk dalam jumlah of the operation when determining the gain or
tercatat operasi tersebut ketika menentukan loss on disposal of the operation. Goodwill
keuntungan atau kerugian dari pelepasan. disposed of in this circumstance is measured
Goodwill yang dilepaskan tersebut diukur based on the relative values of the operation
berdasarkan nilai relatif operasi yang disposed of and the portion of the CGU
dihentikan terhadap bagian dari UPK yang retained.
ditahan.
19
Page 404
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
c. Transaksi dengan Pihak Berelasi c. Transactions with Related Parties
Dalam menjalankan usahanya, Bank In the normal course of its business, the Bank
melakukan transaksi dengan pihak berelasi enters into transactions with related parties
seperti yang didefinisikan dalam Pernyataan which are defined under Statement of
Standar Akuntansi Keuangan (PSAK) 224 Financial Accounting Standard (SFAS) 224
tentang “Pengungkapan Pihak-pihak regarding “Related Party Disclosures”.
Berelasi”.
Seluruh transaksi yang signifikan dengan All significant transactions with related parties
pihak berelasi telah diungkapkan dalam are disclosed in the notes to the financial
catatan atas laporan keuangan. statements.
Pihak berelasi adalah orang atau entitas A related party is a person or entity that is
yang terkait dengan entitas yang menyiapkan related to the entity that is preparing its
laporan keuangannya (entitas pelapor). Yang financial statements (reporting entity). The
termasuk pihak berelasi adalah sebagai related parties are as follows:
berikut:
1. Orang atau anggota keluarga terdekat 1. A person or a close member of that
mempunyai relasi dengan entitas person’s family is related to a reporting
pelapor jika orang tersebut: entity if that person:
a. Memiliki pengendalian atau a. Has control or joint control of the
pengendalian bersama atas entitas reporting entity;
pelapor;
b. Memiliki pengaruh signifikan atas b. Has significant influence over the
entitas pelapor; atau reporting entity; or
c. Merupakan personil manajemen c. Is a member of the key management
kunci entitas pelapor atau entitas personnel of the reporting entity or of
induk pelapor. a parent of the reporting entity.
2. Suatu entitas berelasi dengan entitas 2. An entity is related to a reporting entity if
pelapor jika memenuhi salah satu hal any of the following condition applies:
sebagai berikut:
a. Entitas dan entitas pelapor adalah a. The entity and the reporting entity are
anggota dari kelompok usaha yang members of the same group (which
sama (artinya entitas induk, entitas means that each parent, subsidiary
anak, dan entitas anak berikutnya and fellow subsidiary is related to the
terkait dengan entitas lain); others);
b. Suatu entitas adalah entitas b. One entity is an associate or joint
asosiasi atau ventura bersama dari venture of the other entity (or an
entitas lain (atau entitas asosiasi associate or joint venture of a
atau ventura bersama yang member of a group of which the other
merupakan anggota suatu entity is a member);
kelompok usaha, yang mana entitas
lain adalah anggotanya);
c. Kedua entitas tersebut adalah c. Both entities are joint ventures of the
ventura bersama dari pihak ketiga same third party;
yang sama;
20
Page 405
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
c. Transaksi dengan Pihak Berelasi (lanjutan) c. Transactions with Related Parties
(continued)
Pihak berelasi adalah orang atau entitas A related party is a person or entity that is
yang terkait dengan entitas yang menyiapkan related to the entity that is preparing its
laporan keuangannya (entitas pelapor). Yang financial statements (reporting entity). The
termasuk pihak berelasi adalah sebagai related parties are as follows: (continued)
berikut: (lanjutan)
2. Suatu entitas berelasi dengan entitas 2. An entity is related to a reporting entity if
pelapor jika memenuhi salah satu hal any of the following condition applies:
sebagai berikut: (lanjutan) (continued)
d. Suatu entitas adalah ventura d. One entity is a joint venture of a third
bersama dari entitas ketiga dan party and the other entity is an
entitas yang lain adalah entitas associate of the third entity;
asosiasi dari entitas ketiga;
e. Entitas tersebut adalah sebuah e. The entity is a post-employment
program imbalan pasca kerja untuk benefit plan for the benefits of
imbalan kerja dari salah satu entitas employees of either the reporting
pelapor atau entitas yang terkait entity or an entity related to the
dengan entitas pelapor; reporting entity;
f. Entitas yang dikendalikan atau f. The entity is controlled or jointly
dikendalikan bersama oleh orang controlled by a person identified in
yang diidentifikasi sebagaimana (1); or
dimaksud dalam angka (1); atau
g. Orang yang diidentifikasi g. A person identified in (1) (a) has
sebagaimana dimaksud dalam significant influence over the entity or
angka (1) huruf (a) memiliki is a member of the key management
pengaruh signifikan atas entitas personnel of the entity (or of a parent
atau merupakan manajemen kunci of the entity).
entitas (atau entitas induk dari
entitas).
h. Entitas, atau anggota dari h. The entity, or any member of a group
kelompok, yang dalam hal ini, of which it is a part provides key
entitas merupakan bagian dari management personnel services to
kelompok tersebut menyediakan the reporting entity or to the parent of
jasa personil manajemen kunci the reporting entity.
kepada entitas pelapor atau kepada
entitas induk dari entitas pelapor.
d. Aset dan Liabilitas Keuangan d. Financial Assets and Liabilities
1) Klasifikasi 1) Classification
Bank mengklasifikasikan aset The Bank 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 • - Financial assets measured at fair
nilai wajar melalui laba rugi; value through profit or loss;
- Aset keuangan yang diukur pada b. - Financial assets that are measured at
nilai wajar melalui penghasilan fair value through other
komprehensif lain; comprehensive income;
21
Page 406
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
1) Klasifikasi (lanjutan) 1) Classification (continued)
Bank mengklasifikasikan aset The Bank classifies its financial assets
keuangannya berdasarkan kategori according to the following categories at
sebagai berikut pada saat pengakuan initial recognition: (continued)
awal: (lanjutan)
- Aset keuangan yang diukur pada - Financial assets measured at
biaya perolehan diamortisasi. amortized cost.
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 c. - Financial assets are managed in a
model bisnis yang bertujuan untuk business model that aims to have
memiliki aset keuangan dalam financial assets in order to obtain
rangka mendapatkan arus kas contractual cash flow (“hold to
kontraktual (“hold to collect”); dan collect”); and
- Persyaratan kontraktual dari aset d. - 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) on the principal amount owed
(SPPI) 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 • - Financial assets are managed in a
model bisnis yang bertujuan untuk business model that aims to obtain
mendapatkan arus kas kontraktual contractual cash flow and sell financial
dan menjual aset keuangan (“hold assets (“hold to collect and sell”); and
to collect and sell”); dan
- Persyaratan kontraktual dari aset e. - The contractual requirements of the
keuangan tersebut memenuhi financial assets meet the SPPI criteria.
kriteria SPPI.
Pada saat pengakuan awal, Bank dapat At initial recognition, the Bank 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.
22
Page 407
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
1) Klasifikasi (lanjutan) 1) Classification (continued)
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 value through other comprehensive
diamortisasi atau nilai wajar melalui income are classified as measured at fair
penghasilan komprehensif lain value through profit or loss.
diklasifikasikan sebagai diukur pada nilai
wajar melalui laba rugi.
Saat pengakuan awal, Bank dapat At initial recognition, the Bank 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 measured at amortized cost or fair value
pada biaya perolehan diamortisasi atau through other comprehensive income at
nilai wajar melalui penghasilan fair value through profit or loss, if the
komprehensif lain pada nilai wajar determination eliminates or significantly
melalui laba rugi, apabila penetapan reduces the measurement or recognition
tersebut mengeliminasi atau secara inconsistencies (sometimes referred to as
signifikan mengurangi inkonsistensi "accounting mismatch").
pengukuran atau pengakuan (kadang
disebut sebagai “accounting mismatch”).
Penilaian model bisnis Business models valuation
Model bisnis ditentukan pada level yang The business model is determined at a
mencerminkan bagaimana kelompok level that reflects how groups of financial
aset keuangan dikelola bersama-sama assets are managed together to achieve
untuk mencapai tujuan bisnis tertentu. certain business objectives.
Penilaian model bisnis dilakukan dengan The evaluation of the business model is
mempertimbangkan, tetapi tidak carried out by considering, but not limited
terbatas 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 Bank's key
manajemen kunci Bank; management personnel;
- Apakah risiko yang memengaruhi f. - What risks affect the performance of
kinerja dari model bisnis (termasuk the business model (including financial
aset keuangan yang dimiliki dalam assets held in the business model) and
model bisnis) dan khususnya specifically how the financial assets are
bagaimana cara aset keuangan managed; and
tersebut dikelola; dan
- Bagaimana penilaian kinerja g. - 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 appraisals are based on the fair value
yang dikelola atau arus kas of the assets being managed or the
kontraktual yang diperoleh). contractual cash flows obtained).
23
Page 408
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
1) Klasifikasi (lanjutan) 1) Classification (continued)
Penilaian model bisnis (lanjutan) Business models valuation (lanjutan)
Aset keuangan yang dimiliki untuk Financial assets held for trading or
diperdagangkan atau dikelola dan managing and which performance
penilaian kinerja berdasarkan nilai wajar appraisals based on fair value are
diukur pada nilai wajar melalui laba rugi. measured at fair value through profit or
loss.
Derivatif juga dikategorikan dalam Derivatives are also categorized under
kelompok ini, kecuali derivatif yang this classification, unless they are
ditetapkan sebagai instrumen lindung designated as effective hedging
nilai efektif. instruments.
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata- obtained solely from payment of
mata dari pembayaran pokok dan principal and interest (SPPI)
bunga (SPPI)
Untuk tujuan penilaian ini, pokok For the purpose of this valuation, principal
didefinisikan sebagai nilai wajar dari aset is defined as the fair value of financial
keuangan pada saat pengakuan awal. assets at initial recognition. Interest is
Bunga didefinisikan sebagai imbalan defined as compensation for the time
untuk nilai waktu atas uang dan risiko value of money and credit risk in relation
kredit terkait jumlah pokok terutang pada to the principal amount owed over
periode waktu tertentu dan juga risiko a certain period of time and also the risk
dan biaya peminjaman standar, serta and standard borrowing costs, as well as
marjin laba. profit margins.
Penilaian mengenai arus kas kontraktual An assessment of contractual cash flows
yang diperoleh semata-mata dari obtained solely from principal and interest
pembayaran pokok dan bunga dilakukan payments is made by considering
dengan 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. Dalam Bank considers:
melakukan penilaian, Bank
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; h. - Leverage feature;
- Persyaratan pembayaran di muka i. - Terms of advance payment and
dan perpanjangan kontraktual; contractual extension;
- Persyaratan mengenai klaim yang j. - Requirements regarding limited claims
terbatas atas arus kas yang berasal for cash flows from specific assets; and
dari aset spesifik; dan
- Fitur yang dapat mengubah nilai k. - Features that can change the time
waktu dari elemen uang. value of the money element.
24
Page 409
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
1) Klasifikasi (lanjutan) 1) Classification (continued)
Penilaian mengenai arus kas Evaluation of contractual cash flows
kontraktual yang diperoleh semata- obtained solely from payment of
mata dari pembayaran pokok dan principal and interest (SPPI) (continued)
bunga (SPPI) (lanjutan)
Liabilitas keuangan diklasifikasikan ke Financial liabilities are classified into the
dalam kategori sebagai berikut pada following categories at initial recognition:
saat pengakuan awal:
- Liabilitas keuangan yang diukur pada • - Financial liabilities at fair value through
nilai wajar melalui laporan laba rugi, profit or loss, which has 2 (two) sub-
yang memiliki 2 (dua) sub-klasifikasi, classifications, i.e., those designated
yaitu liabilitas keuangan yang as such upon initial recognition and
ditetapkan demikian pada saat those classified as held for trading;
pengakuan awal dan liabilitas
keuangan yang telah diklasifikasikan
dalam kelompok diperdagangkan;
- Liabilitas keuangan lain yang tidak 2) - Other financial liabilities that are not
diklasifikasikan sebagai liabilitas classified as financial liabilities at fair
keuangan yang diukur pada nilai value through profit or loss are
wajar melalui laba rugi dikategorikan categorized and measured at
dan diukur dengan biaya perolehan amortized cost.
diamortisasi.
Berikut klasifikasi instrumen keuangan Below are financial instruments
Bank berdasarkan PSAK 109: classification of the Bank based on SFAS
109:
Instrumen keuangan/ Kategori yang didefinisikan oleh PSAK 109/
Financial instruments Category as defined by SFAS 109
Kas/ Aset keuangan yang diukur pada biaya perolehan
Cash yang diamortisasi/Financial assets at amortized cost
Giro pada Bank Indonesia/
Aset keuangan yang diukur pada biaya perolehan
Current accounts with Bank
yang diamortisasi/Financial assets at amortized cost
Indonesia
Aset Giro pada bank lain/ Aset keuangan yang diukur pada biaya perolehan
keuangan/ Current accounts with other banks yang diamortisasi/Financial assets at amortized cost
Financial Penempatan pada Bank Indonesia
assets dan bank lain/ Aset keuangan yang diukur pada biaya perolehan
Placements with Bank Indonesia and yang diamortisasi/Financial assets at amortized cost
other banks
Aset keuangan yang diukur pada nilai wajar melalui
Efek-efek yang diperdagangkan/
laba rugi/Financial assets at fair value through profit or
Trading securities
loss
25
Page 410
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
1) Klasifikasi (lanjutan) 1) Classification (continued)
Berikut klasifikasi instrumen keuangan Below are financial instruments
Bank berdasarkan PSAK 109: (lanjutan) classification of the Bank based on
SFAS 109: (continued)
Instrumen keuangan/ Kategori yang didefinisikan oleh PSAK 109/
Financial instruments Category as defined by SFAS 109
Aset keuangan yang diukur pada nilai wajar melalui
penghasilan komprehensif lain/Financial assets at fair
Investasi keuangan/ value through other comprehensive income
Financial investments
Aset keuangan yang diukur pada biaya perolehan yang
diamortisasi/Financial assets at amortized cost
Aset keuangan yang diukur pada nilai wajar melalui
Tagihan derivatif/
laba rugi/Financial assets at fair value through profit or
Aset Derivative receivables
loss
keuangan/
Kredit yang diberikan/ Aset keuangan yang diukur pada biaya perolehan yang
Financial
Loans diamortisasi/Financial assets at amortized cost
assets
Tagihan atas surat berharga yang
Aset keuangan yang diukur pada nilai wajar melalui
dibeli dengan janji dijual kembali/
laba rugi/Financial assets at fair value through profit or
Receivables on securities
loss
purchased with agreements to resell
Tagihan akseptasi/ Aset keuangan yang diukur pada biaya perolehan yang
Acceptance receivables diamortisasi/Financial assets at amortized cost
Aset lain-lain/ Aset keuangan yang diukur pada biaya perolehan yang
Other assets diamortisasi/Financial assets at amortized cost
Liabilitas segera/ Liabilitas keuangan yang diukur pada biaya perolehan
Current liabilities yang diamortisasi/Financial liabilities at amortized cost
Simpanan dari nasabah/ Liabilitas keuangan yang diukur pada biaya perolehan
Deposits from customers yang diamortisasi/Financial liabilities at amortized cost
Simpanan dari bank lain/ Liabilitas keuangan yang diukur pada biaya perolehan
Deposits from other banks yang diamortisasi/Financial liabilities at amortized cost
Bunga yang masih harus dibayar/ Liabilitas keuangan yang diukur pada biaya perolehan
Interest payables yang diamortisasi/Financial liabilities at amortized cost
Liabilitas keuangan yang diukur pada nilai wajar melalui
Liabilitas Liabilitas derivatif/
laba rugi/Financial liabilities at fair value through profit
keuangan/ Derivative payables
or loss
Financial
Liabilitas akseptasi/ Liabilitas keuangan yang diukur pada biaya perolehan
liabilities
Acceptance payables yang diamortisasi/Financial liabilities at amortized cost
Liabilitas atas surat berharga yang
dijual dengan janji dibeli kembali/ Liabilitas keuangan yang diukur pada biaya perolehan
Liabilities on securities sold under yang diamortisasi/Financial liabilities at amortized cost
repurchase agreements
Efek utang yang diterbitkan/ Liabilitas keuangan yang diukur pada biaya perolehan
Debt securities issued yang diamortisasi/Financial liabilities at amortized cost
Liabilitas lain-lain/ Liabilitas keuangan yang diukur pada biaya perolehan
Other liabilities yang diamortisasi/Financial liabilities at amortized cost
26
Page 411
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
2) Pengakuan awal 2) Initial recognition
Aset dan liabilitas keuangan pada Financial assets and liabilities are initially
awalnya diukur pada nilai wajarnya. recognized at fair value. For those
Dalam hal aset atau liabilitas keuangan financial assets or liabilities not classified
tidak diklasifikasikan sebagai nilai wajar as fair value through profit or loss, the fair
melalui laba rugi, nilai wajar tersebut value is added/deducted with directly
ditambah/dikurangi biaya transaksi yang attributable transaction costs to the
dapat diatribusikan secara langsung issuance of financial assets or liabilities.
dengan perolehan atau penerbitan aset
atau liabilitas keuangan.
Bank pada pengakuan awal dapat The Bank upon initial recognition may
menetapkan aset dan keuangan liabilitas designate certain financial assets and
tertentu sebagai nilai wajar melalui laba liabilities at fair value through profit or loss
rugi (opsi nilai wajar). Opsi nilai wajar (fair value option). The fair value option is
dapat digunakan hanya bila memenuhi only applied when the following conditions
ketetapan sebagai berikut: are met:
- Penetapan sebagai opsi nilai wajar 3) - The application of the fair value option
mengurangi atau mengeliminasi reduces or eliminates an accounting
inkonsistensi pengukuran dan mismatch that would otherwise arise;
pengakuan (accounting mismatch) or
yang dapat timbul; atau
- Aset dan liabilitas keuangan 4) - The financial assets and liabilities are
merupakan bagian dari portofolio part of a portfolio of financial
instrumen keuangan yang risikonya instruments, the risks of which are
dikelola dan dilaporkan kepada managed and reported to key
manajemen kunci berdasarkan nilai management on a fair value basis; or
wajar; atau
- Aset dan liabilitas keuangan terdiri 5) - The financial assets and liabilities
dari kontrak utama dan derivatif consist of a host contract and an
melekat yang harus dipisahkan tetapi embedded derivative that must be
tidak dapat mengukur derivatif bifurcated but are unable to measure
melekat secara terpisah. the embedded derivative separately.
3) Pengukuran setelah pengukuran awal 3) 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 liabilities at fair value through
dan aset dan liabilitas keuangan yang profit or loss are measured at fair value.
diukur pada nilai wajar melalui laba rugi
diukur pada nilai wajarnya.
Aset keuangan kelompok biaya Financial assets classified as amortized
perolehan diamortisasi dan liabilitas cost and other financial liabilities are
keuangan lainnya diukur pada biaya measured at amortized cost using the
perolehan diamortisasi dengan effective interest rate method.
menggunakan metode suku bunga
efektif.
27
Page 412
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
4) Penghentian pengakuan 4) Derecognition
a. Aset keuangan dihentikan b. 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
- Bank telah mentransfer haknya - The Bank has transferred its rights
untuk menerima arus kas yang to receive cash flows from the
berasal dari aset keuangan atau financial assets or has assumed
menanggung kewajiban untuk an obligation to pay the received
membayarkan arus kas yang cash flows 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 di bawah either (a) the Bank has transferred
kesepakatan pelepasan; dan substantially all the risks and
antara (a) Bank telah rewards of the asset, or (b) the
mentransfer secara substansial Bank has neither transferred nor
seluruh risiko dan manfaat atas retained substantially all the risks
aset, atau (b) Bank tidak and rewards of the asset but has
mentransfer maupun tidak transferred control of the asset.
memiliki secara substansial
seluruh risiko dan manfaat atas
aset namun telah mentransfer
pengendalian atas aset.
Ketika Bank telah mentransfer hak When the Bank 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
serta tidak memiliki secara neither transferred nor retained
substansial seluruh risiko dan substantially all the risks and rewards
manfaat atas aset atau tidak of the asset nor transferred control of
mentransfer kendali atas aset, aset the asset, the asset is recognized to
diakui sebesar keterlibatan Bank the extent of the Bank’s continuing
yang berkelanjutan atas aset involvement on the asset.
tersebut.
Kredit yang diberikan Loans are written-off when there is no
dihapusbukukan ketika tidak realistic prospect of collection in the
terdapat prospek yang realistis near future or the normal relationship
mengenai pengembalian kredit between the Bank and the borrowers
dalam waktu dekat atau hubungan have ceased to exist. When a loan is
normal antara Bank dan debitur deemed uncollectible, it is written-off
telah berakhir. Kredit yang tidak against the related allowance for
dapat dilunasi dihapusbukukan impairment losses.
dengan mendebit cadangan
kerugian penurunan nilai.
28
Page 413
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
4) Penghentian pengakuan (lanjutan) 4) Derecognition (continued)
b. Liabilitas keuangan dihentikan b. Financial liabilities are derecognized
pengakuannya jika liabilitas when they are extinguished, i.e.,
keuangan tersebut berakhir, yaitu liabilities stated in the contract are
ketika liabilitas yang ditetapkan discharged, cancelled or has expired.
dalam kontrak dilepaskan atau
dibatalkan atau kadaluwarsa.
Jika suatu liabilitas keuangan yang Where an existing financial liability is
ada digantikan dengan yang lain replaced by another from the same
oleh pemberi pinjaman yang sama lender on substantially different terms
pada keadaan yang secara or the terms of an existing liability are
substansial berbeda atau substantially modified, such an
berdasarkan suatu liabilitas yang exchange or modification is treated
ada yang secara substansial telah as derecognition of the original
diubah, seperti pertukaran atau liability and the recognition of a new
modifikasi yang diperlakukan liability, and the difference in the
sebagai penghentian pengakuan respective carrying amounts is
liabilitas awal dan pengakuan recognized in the statement of profit
liabilitas baru dan perbedaan nilai or loss and other comprehensive
tercatat masing-masing diakui income.
dalam laporan laba rugi dan
penghasilan komprehensif lain.
5) Pengakuan pendapatan dan beban 5) Income and expense recognition
a. Pendapatan dan beban bunga atas a. Interest income and expense on
aset keuangan yang diukur pada financial assets measured at fair
nilai wajar melalui penghasilan value through other comprehensive
komprehensif lain, serta aset dan income, as well as financial assets
liabilitas keuangan yang dicatat and liabilities measured at amortized
berdasarkan biaya perolehan cost are recognized in the statement
diamortisasi diakui pada laporan of profit or loss using the effective
laba rugi dengan menggunakan interest rate method.
metode suku bunga efektif.
Jumlah tercatat bruto aset The gross carrying amount of a
keuangan adalah biaya perolehan financial asset is the amortized cost
diamortisasi aset keuangan of a financial asset before adjusting
sebelum disesuaikan dengan for allowance for impairment.
cadangan penurunan nilai.
Dalam menghitung pendapatan dan In calculating interest income and
beban bunga, tingkat suku bunga expenses, the effective interest rate is
efektif diterapkan pada jumlah applied to the gross carrying amount
tercatat bruto aset (ketika aset of an asset (when the asset is not a
tersebut bukan aset keuangan yang deteriorated financial asset) or to the
memburuk) atau terhadap biaya amortized cost of a liability.
perolehan diamortisasi dari
liabilitas.
29
Page 414
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
5) Pengakuan pendapatan dan beban 5) Income and expense recognition
(lanjutan) (continued)
Untuk aset keuangan yang For financial assets that deteriorated
memburuk setelah pengakuan awal, after initial recognition, interest
pendapatan bunga dihitung dengan income is calculated by applying an
menerapkan tingkat suku bunga effective interest rate to the amortized
efektif terhadap biaya perolehan cost of the financial assets. If the
diamortisasi dari aset keuangan asset is no longer deteriorating, the
tersebut. Jika aset tersebut tidak lagi calculation of interest income will be
memburuk, maka perhitungan calculated by applying an effective
pendapatan bunga akan dihitung interest rate to the gross carrying
dengan menerapkan tingkat suku amount of the financial asset.
bunga efektif terhadap nilai tercatat
bruto dari aset keuangan tersebut.
b. Keuntungan dan kerugian yang b. Gains and losses arising from
timbul dari perubahan nilai wajar changes in the fair value of financial
aset keuangan yang diukur pada asset measured at fair value through
nilai wajar melalui pendapatan other comprehensive income other
komprehensif lain selain than foreign exchange gains or
keuntungan atau kerugian selisih losses on debt instruments are
kurs atas instrumen utang diakui recognized directly in other
secara langsung dalam pendapatan comprehensive income (as part of
komprehensif lain (sebagai bagian equity) until the financial asset is
dari ekuitas) hingga aset keuangan derecognized or impaired.
tersebut dihentikan pengakuannya
atau terdapat penurunan nilai.
Pada saat aset keuangan When a financial asset is
dihentikan pengakuannya atau derecognized or impaired, the
mengalami penurunan nilai, cummulative gains or losses
keuntungan atau kerugian kumulatif previously recognized in equity are
yang sebelumnya diakui dalam recognized in statement of profit or
ekuitas harus diakui pada laporan loss.
laba rugi.
6) Reklasifikasi instrumen keuangan 6) Reclassification financial instruments
Bank mereklasifikasi aset keuangan jika The Bank 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.
Tidak terdapat reklasifikasi untuk There is no reclassification of financial
liabilitas keuangan. liabilities.
30
Page 415
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
6) Reklasifikasi instrumen keuangan 6) Reclassification financial instruments
(lanjutan) (continued)
Reklasifikasi aset keuangan dari Reclassifications of financial assets from
klasifikasi biaya perolehan yang amortized cost classifications to fair value
diamortisasi ke klasifikasi nilai wajar through profit or loss are recorded at fair
melalui laba rugi dicatat sebesar nilai value. The difference between the
wajarnya. Selisih antara nilai tercatat recorded value and fair value is
dengan nilai wajar diakui sebagai recognized in profit or loss on the
keuntungan atau kerugian pada laba rugi statement of profit or loss and other
dalam laporan laba rugi dan pendapatan comprehensive income.
komprehensif lainnya.
Reklasifikasi aset keuangan dari Reclassifications of financial assets from
klasifikasi biaya perolehan yang amortized cost classifications to fair value
diamortisasi ke klasifikasi nilai wajar classifications through other
melalui penghasilan komprehensif lain comprehensive are recorded at their fair
dicatat sebesar nilai wajarnya. values.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi nilai wajar melalui penghasilan fair value classification through other
komprehensif lain ke klasifikasi nilai comprehensive income to fair value
wajar melalui laba rugi dicatat pada nilai classification through profit or loss is
wajar. Keuntungan atau kerugian yang recorded at fair value. Unrealized gains or
belum direalisasi direklasifikasi ke laba losses are reclassified to profit or loss.
rugi.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi nilai wajar melalui penghasilan fair value classifications through other
komprehensif lain ke klasifikasi biaya comprehensive income to the amortized
perolehan yang diamortisasi dicatat cost classification is recorded at carrying
pada nilai tercatat. Keuntungan atau value. Unrealized gains or losses are
kerugian yang belum direalisasi dihapus removed from equity and adjusted agains
dari ekuitas dan disesuaikan terhadap the fair value.
nilai wajar.
Reklasifikasi aset keuangan dari Reclassifications on financial assets from
klasifikasi nilai wajar melalui laba rugi ke fair value classification through profit or
klasifikasi nilai wajar melalui penghasilan loss to fair value classification through
komprehensif lain dicatat pada nilai other comprehensive income are
wajar. recorded at fair value.
Reklasifikasi aset keuangan dari Reclassification of financial assets from
klasifikasi nilai wajar melalui laba rugi ke fair value classification through profit or
klasifikasi biaya perolehan yang loss to amortized cost classification is
diamortisasi dicatat pada nilai wajar. recorded at fair value.
31
Page 416
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
7) Saling Hapus 7) Offsetting
Aset dan liabilitas keuangan saling Financial assets and liabilities are offset
hapus dan nilai netonya dilaporkan pada and the net amount is reported in the
laporan posisi keuangan jika dan hanya statement of financial position if and only
jika, saat ini terdapat hak yang if, there is currently an enforceable legal
berkekuatan hukum untuk saling hapus rights to offset the recognized amounts
jumlah keduanya dan terdapat intensi and there is an intention to settle on a net
untuk diselesaikan secara neto atau basis or to realize the assets and settle the
untuk merealisasikan aset dan liabilities simultaneously.
menyelesaikan liabilitas secara
bersamaan.
Hak yang berkekuatan hukum berarti: Enforceable right means:
a. Tidak terdapat kontinjensi di masa a. There are no contingencies in the
yang akan datang; dan future; and
b. Hak yang berkekuatan hukum pada b. Enforceable right to the following
kondisi-kondisi berikut ini: conditions:
- Kegiatan bisnis normal; - Deploying normal activities;
- Kondisi kegagalan usaha; dan - Conditions of business failures; and
- Kondisi gagal bayar atau - Conditions of default or bankruptcy.
bangkrut.
Pendapatan dan beban disajikan dalam Income and expenses are presented on a
jumlah bersih hanya jika diperkenankan net basis only when permitted by
oleh standar akuntansi. accounting standards.
8) Pengukuran biaya diamortisasi 8) Amortized cost measurement
Biaya perolehan diamortisasi dari aset The amortized cost of a financial assets or
atau liabilitas keuangan adalah jumlah liabilities are the amount at which the
aset atau liabilitas keuangan yang diukur financial assets or liabilities are measured
pada saat pengakuan awal dikurangi at initial recognition, minus principal
pembayaran pokok pinjaman, ditambah repayments, plus or minus the
atau dikurangi amortisasi kumulatif cummulative amortization using the
menggunakan metode suku bunga effective interest rate method of any
efektif yang dihitung dari selisih antara difference between the initial amount
nilai pengakuan awal dan nilai jatuh recognized and the maturity amount,
temponya dan dikurangi penurunan nilai. minus any reduction for impairment.
9) Nilai wajar 9) Fair value
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 transfer
harga yang akan dibayar untuk a liability in an orderly transaction between
mengalihkan suatu liabilitas dalam market participants at the measurement
transaksi teratur antara pelaku pasar date.
pada tanggal pengukuran.
32
Page 417
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
9) Nilai wajar (lanjutan) 9) Fair value (continued)
Pengukuran nilai wajar mengasumsikan The fair value measurement is based on
bahwa transaksi untuk menjual aset atau the presumption that the transaction to sell
mengalihkan liabilitas terjadi: the asset or transfer the liability takes
place either:
- Di pasar utama untuk aset dan - In the principal market for the asset or
liabilitas tersebut; atau liability; or
- Jika tidak terdapat pasar utama, di - In the absence of a principal market,
pasar yang paling menguntungkan in the most advantageous market for
untuk aset atau liabilitas tersebut. the asset or liability.
Nilai wajar suatu aset atau liabilitas The fair value of an asset or a liability is
diukur menggunakan asumsi yang akan measured using the assumptions that
digunakan pelaku pasar ketika market participants would use when
menentukan harga aset dan liabilitas pricing the asset or liability, assuming that
tersebut dengan asumsi bahwa pelaku market participants act in their economic
pasar bertindak dalam kepentingan best interest.
ekonomis terbaiknya.
Pengukuran nilai wajar aset non- A fair value measurement of a non-
keuangan memperhitungkan financial asset takes into account a market
kemampuan pelaku pasar untuk participant's ability to generate economic
menghasilkan manfaat ekonomi dengan benefits by using the asset in its highest
menggunakan aset dalam penggunaan and best use or by selling it to another
tertinggi dan terbaiknya atau dengan market participant that would use the
menjualnya kepada pelaku pasar lain asset in its highest and best use.
yang akan menggunakan aset tersebut
dalam penggunaan tertinggi dan
terbaiknya.
Bank menggunakan teknik penilaian The Bank uses valuation techniques that
yang sesuai dalam keadaan dan bila are appropriate in the circumstances and
data yang memadai tersedia untuk for which sufficient data are available to
mengukur nilai wajar, memaksimalkan measure fair value, maximizing the use of
penggunaan input yang dapat relevant observable inputs and minimizing
diobservasi yang relevan dan the use of unobservable inputs.
meminimalkan penggunaan input yang
tidak dapat diobservasi.
Semua aset dan liabilitas yang nilai All assets and liabilities for which fair value
wajarnya diukur atau diungkapkan is measured or disclosed in the financial
dalam laporan keuangan dapat statements are categorized within the fair
dikategorikan pada tingkat hierarki nilai value hierarchy, described as follows,
wajar, berdasarkan tingkatan input based on the lowest level input that is
terendah yang signifikan atas significant to the fair value measurement
pengukuran nilai wajar secara as a whole:
keseluruhan:
- Tingkat 1 - Level 1
Harga kuotasian (tidak disesuaikan) Quoted prices (unadjusted) in active
dalam pasar aktif untuk aset atau markets for identical assets or
liabilitas yang identik; liabilities;
33
Page 418
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
9) Nilai wajar (lanjutan) 9) Fair value (continued)
Semua aset dan liabilitas yang nilai All assets and liabilities for which fair value
wajarnya diukur atau diungkapkan is measured or disclosed in the financial
dalam laporan keuangan dapat statements are categorized within the fair
dikategorikan pada tingkat hierarki nilai value hierarchy, described as follows,
wajar, berdasarkan tingkatan input based on the lowest level input that is
terendah yang signifikan atas significant to the fair value measurement
pengukuran nilai wajar secara as a whole: (continued)
keseluruhan: (lanjutan)
- Tingkat 2 - Level 2
Input selain harga kuotasian yang Inputs other than quoted prices
termasuk dalam Tingkat 1 yang dapat included within Level 1 that are
diobservasi untuk aset dan liabilitas observable for the asset or liability
baik secara langsung (misalnya, either directly (example, price) or
harga) atau secara tidak langsung; indirectly;
- Tingkat 3 - Level 3
Input untuk aset dan liabilitas yang Inputs for the asset and liability that are
bukan berdasarkan data pasar yang not based on observable market data
dapat diobservasi (input yang tidak (unobservable inputs).
dapat diobservasi).
Untuk aset dan liabilitas yang diakui For assets and liabilities that are
pada laporan keuangan secara recognized in the financial statements on
berulang, Bank menentukan apakah a recurring basis, the Bank determines
terjadi transfer antar tingkat di dalam whether transfers have occurred between
hierarki dengan cara mengevaluasi levels in the hierarchy by re-assessing
kategori (berdasarkan input tingkat categorization (based on the lowest level
terendah yang signifikan dalam input that is significant to the fair value
pengukuran nilai wajar) setiap akhir measurement as a whole) at the end of
periode pelaporan. each reporting period.
Investasi pada sukuk Investment in sukuk
Efek-efek dan obligasi pemerintah syariah, Sharia securities and government bonds,
kecuali reksadana diklasifikasikan except for reksadana are classified based on
berdasarkan model usaha yang ditentukan business model determined by the Bank at the
oleh Bank pada saat pembelian surat date of purchase in accordance with SFAS 410
berharga tersebut didasarkan atas klasifikasi on "Accounting for Sukuk” as follows:
yang sesuai dengan PSAK 410 tentang
“Akuntansi Sukuk” sebagai berikut:
a. Surat berharga diukur pada biaya a. At cost securities are stated at cost
perolehan disajikan sebesar biaya (including transaction costs) adjusted by
perolehan (termasuk biaya transaksi) unamortised premium and/or discount.
yang disesuaikan dengan premi dan/atau Premium and discount are amortized over
diskonto yang belum diamortisasi. Premi the period until maturity.
dan diskonto diamortisasi selama
periode hingga jatuh tempo.
34
Page 419
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
d. Aset dan Liabilitas Keuangan (lanjutan) d. Financial Assets and Liabilities (continued)
Investasi pada sukuk (lanjutan) Investment in sukuk (continued)
Efek-efek dan obligasi pemerintah syariah, Sharia securities and government bonds,
kecuali reksadana diklasifikasikan except for reksadana are classified based on
berdasarkan model usaha yang ditentukan business model determined by the Bank at the
oleh Bank pada saat pembelian surat date of purchase in accordance with SFAS 410
berharga tersebut didasarkan atas klasifikasi on "Accounting for Sukuk” as follows:
yang sesuai dengan PSAK 410 tentang (continued)
“Akuntansi Sukuk” sebagai berikut: (lanjutan)
b. Surat berharga diukur pada nilai wajar b. At fair value securities are stated at fair
melalui laba rugi yang dinyatakan value through profit or loss. Unrealized
sebesar nilai wajar. Keuntungan atau gains or losses from the increase or
kerugian yang belum direalisasi akibat decrease in fair values are presented in
kenaikan atau penurunan nilai wajarnya current year profit or loss.
disajikan dalam laporan laba rugi tahun
yang bersangkutan.
c. Surat berharga yang diukur pada nilai c. At fair value through other comprehensive
wajar melalui penghasilan komprehensif income securities are measured at fair
lainnya. Surat berharga disajikan value. Unrealized gains or losses from the
sebesar nilai wajar. Keuntungan atau increase or decrease in fair value are
kerugian yang belum direalisasi akibat presented in other comprehensive income.
kenaikan atau penurunan nilai wajarnya Premium and discount are amortized over
disajikan dalam penghasilan the period until maturity.
komprehensif lain. Premi dan diskonto
diamortisasi selama periode hingga
jatuh tempo.
e. Giro pada Bank Indonesia dan bank lain e. Current accounts with Bank Indonesia and
other banks
Giro pada bank lain diklasifikasikan sebagai Current accounts with other banks are
biaya perolehan yang diamortisasi. Giro pada classified as amortized cost. Current accounts
bank lain dinyatakan sebesar biaya with other banks are stated at amortized cost
perolehan diamortisasi menggunakan using the effective interest rate (EIR) method
metode suku bunga efektif dikurangi less allowance for impairment losses as
cadangan kerugian penurunan nilai disclosed in Note 2l.
sebagaimana diungkapkan dalam
Catatan 2l.
Giro pada Bank Indonesia diklasifikasikan Current accounts with Bank Indonesia is
sebagai biaya perolehan yang diamortisasi. classified as amortized cost. Current account
Giro pada Bank Indonesia dinyatakan with Bank Indonesia is stated in outstanding
sebesar saldo penempatan. balances.
35
Page 420
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
f. Penempatan pada Bank Indonesia dan f. Placements with Bank Indonesia and other
bank lain banks
Penempatan pada Bank Indonesia dan bank Placements with Bank Indonesia and other
lain merupakan penempatan dana dalam banks consist of Term Deposits of Bank
bentuk Term Deposit Bank Indonesia, Indonesia, Deposit Facilities of Bank Indonesia,
Fasilitas Simpanan Bank Indonesia, dan call and call money.
money.
Penempatan pada bank lain diklasifikasikan Placements with other banks are classified as
sebagai biaya perolehan yang diamortisasi. amortized cost. Placements with other banks
Penempatan pada bank lain dinyatakan are stated at amortized cost using the
sebesar biaya perolehan diamortisasi effective interest rate method less allowance
menggunakan metode suku bunga efektif for impairment losses as disclosed in Note 2l.
dikurangi cadangan kerugian penurunan nilai
sebagaimana diungkapkan dalam
Catatan 2l.
Penempatan pada Bank Indonesia Placements with Bank Indonesia is classified
diklasifikasikan sebagai biaya perolehan as amortized cost. Placement with Bank
yang diamortisasi. Penempatan pada Bank Indonesia is stated in outstanding balances.
Indonesia dinyatakan sebesar saldo
penempatan.
g. Efek-efek yang diperdagangkan g. Trading securities
Efek-efek yang diperdagangkan terdiri dari Trading securities comprise of Government
Obligasi Pemerintah, Obligasi Korporasi, Bonds, Corporate Bonds, Sukuk and Bank
Sukuk dan Sekuritas Rupiah Bank Indonesia Indonesia Rupiah Securities that are classified
yang dikategorikan sebagai dimiliki untuk as held for trading and are recorded at fair
diperdagangkan dan dicatat di laporan posisi value in the statement of financial position.
keuangan sebesar nilai wajar.
Keuntungan atau kerugian yang belum Unrealized gains or losses resulting from the
direalisasi akibat kenaikan atau penurunan increase or decrease in fair value are
nilai wajar disajikan dalam laporan laba rugi recognized in the current year statement of
dan penghasilan komprehensif lain tahun profit or loss and other comprehensive income.
berjalan. Pendapatan bunga dari efek utang The interest income from debt securities is
dicatat dalam laporan laba rugi dan recorded in the statement of profit or loss and
penghasilan komprehensif lain sesuai other comprehensive income according to the
dengan persyaratan dalam kontrak. Pada terms of the contract. At the time of sale of
saat penjualan portofolio efek yang trading securities portfolio, the difference
diperdagangkan, selisih antara harga jual between the selling price and the purchase
dengan harga perolehan diakui sebagai price is recognized as a gain or loss in the year
keuntungan atau kerugian penjualan pada when the securities are sold.
tahun ketika efek tersebut dijual.
36
Page 421
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
h. Investasi keuangan h. Financial investments
Investasi keuangan terdiri dari Obligasi Financial investments comprise of Government
Pemerintah, Sukuk, Negotiable Certificate of Bonds, Sukuk, Negotiable Certificate of
Deposit, Obligasi Korporasi, Sekuritas Deposit, Corporate Bonds, Bank Indonesia
Rupiah dan Valas Indonesia dan Wesel Rupiah and Foreign Currencies securities and
Ekspor Berjangka. Export Bills.
Obligasi Pemerintah, Sukuk, Negotiable Government Bonds, Sukuk, Negotiable
Certificate of Deposit, Sekuritas Rupiah dan Certificate of Deposit, Bank Indonesia rupiah
Valas Indonesia dan Obligasi Korporasi and valas securities and Corporate Bonds are
diklasifikasikan sebagai nilai wajar melalui classified as fair value through other
penghasilan komprehensif lain. comprehensive income.
Obligasi Pemerintah dan Wesel Ekspor Government Bonds and Export Bills are
Berjangka diklasifikasikan sebagai biaya classified as amortized cost.
perolehan yang diamortisasi.
Investasi keuangan diklasifikasikan sebagai Financial investments are classified as follows:
berikut:
Investasi keuangan yang diukur pada nilai Financial investments measured at fair value
wajar melalui penghasilan komprehensif lain through other comprehensive income
Investasi keuangan yang diukur pada nilai Financial investments measured at fair value
wajar melalui penghasilan komprehensif lain through other comprehensive income is
diakui dan diukur sebesar nilai wajar dengan recognized and measured at fair value by
memperhitungkan pendapatan dan/atau calculating income and/or expenses directly
beban yang dapat diatribusikan langsung attributable to the purchase of securities. After
pada pembelian efek-efek. Setelah initial recognition, gains and losses from
pengakuan awal, keuntungan dan kerugian changes in fair value of securities, net of tax,
yang belum direalisasikan dari kenaikan atau are recognized directly to equity.
penurunan nilai wajar, setelah pajak, diakui
dan disajikan sebagai komponen ekuitas.
Ketika investasi tersebut dihapus, When the investment is disposed the
keuntungan atau kerugian kumulatif setelah cumulative gain or loss, net of tax, previously
pajak, yang sebelumnya diakui di recognized in other comprehensive income is
penghasilan komprehensif lainnya, diakui recognized in the statement of profit or loss and
dalam laporan laba rugi dan penghasilan other comprehensive income. The losses
komprehensif lain. Kerugian yang timbul dari arising from impairment of such investments
penurunan nilai pada investasi tersebut are recognized in the statement of profit or loss
diakui dalam laporan laba rugi dan and other comprehensive income and removed
penghasilan komprehensif lain dan from other comprehensive income.
dikeluarkan dari penghasilan komprehensif
lainnya.
Premi dan/atau diskonto diamortisasi Premium and/or discount is amortized and
sebagai pendapatan bunga dengan reported as interest income using the EIR.
menggunakan suku bunga efektif.
37
Page 422
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
h. Investasi keuangan (lanjutan) h. Financial investments (continued)
Investasi keuangan diklasifikasikan sebagai Financial investments are classified as follows:
berikut: (lanjutan) (continued)
Investasi keuangan yang diklasifikasikan Financial investments classified as amortized
sebagai biaya perolehan yang diamortisasi cost
Investasi keuangan yang diklasifikasikan Financial investments classified as amortized
sebagai biaya perolehan yang diamortisasi cost is recognized and measured at fair value
diakui dan diukur sebesar nilai wajar dengan by calculating income and/or expenses directly
memperhitungkan pendapatan dan/atau attributable to the purchase of securities. After
beban yang dapat diatribusikan langsung initial recognition, securities are measured at
pada pembelian efek-efek. Setelah amortized acquisition cost using EIR.
pengakuan awal, efek-efek diukur pada biaya
perolehan diamortisasi menggunakan suku
bunga efektif.
i. Instrumen keuangan derivatif i. Derivative financial instruments
Seluruh instrumen derivatif dicatat dalam All derivative instruments are recognized in
laporan posisi keuangan berdasarkan nilai statement of financial position at fair value. The
wajarnya. Nilai wajar tersebut ditentukan fair value is based on the market rate, Reuters
berdasarkan harga pasar, kurs Reuters pada exchange rate at statement of financial position
tanggal pelaporan laporan posisi keuangan, date, discounted cash flows and price valuation
diskonto arus kas, model penentu harga atau or broker quoted price on other instruments
harga yang diberikan oleh broker (quoted with similar characteristics or price model.
price) atas instrumen lain yang memiliki
karakteristik atau model penentuan harga
serupa.
Keuntungan atau kerugian dari kontrak Gain or loss on a derivative contract not
derivatif yang tidak ditujukan untuk lindung designated as a hedging instrument (or does
nilai (atau tidak memenuhi kriteria untuk not qualify as a hedging instrument) is
dapat diklasifikasikan sebagai lindung nilai) recognized in the current year statement of
diakui pada laporan laba rugi dan profit or loss and comprehensive income.
penghasilan komprehensif lain tahun
berjalan.
Instrumen derivatif melekat dipisahkan dari Embedded derivative instruments are
kontrak utama non-derivatif dan diperlakukan separated from their host non-derivative
sebagai instrumen derivatif jika seluruh contract and accounted for as a derivative
kriteria berikut terpenuhi: instrument if all of the following criteria are met:
1. Risiko dan karakteristik ekonomi dari 1. The risks and economic characteristics of
derivatif melekat tidak secara erat the embedded derivative are not closely
berhubungan dengan karakteristik dan related to those of the host contract;
risiko kontrak utama;
38
Page 423
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
i. Instrumen keuangan derivatif (lanjutan) i. Derivative financial instruments (continued)
Instrumen derivatif melekat dipisahkan dari Embedded derivative instruments are
kontrak utama non-derivatif dan diperlakukan separated from their host non-derivative
sebagai instrumen derivatif jika seluruh contract and accounted for as a derivative
kriteria berikut terpenuhi: (lanjutan) instrument if all of the following criteria are met:
(continued)
2. Instrumen terpisah dengan kondisi yang 2. A separate instrument with the same terms
sama dengan instrumen derivatif as the embedded derivative would meet the
melekat memenuhi definisi dari derivatif; definition of a derivative; and
dan
3. Instrumen hibrid (kombinasi) tidak diukur 3. The hybrid (combined) instrument is not
pada harga wajar dengan perubahan measured at fair value with changes in fair
nilai wajar diakui dalam laporan laba rugi value recognized in statement of profit or
dan penghasilan komprehensif lain loss and other comprehensive income (i.e.,
(yaitu derivatif melekat dalam aset a derivative that is embedded in a financial
keuangan atau liabilitas keuangan yang asset or financial liability at fair value
diukur pada nilai wajar melalui laba rugi through profit or loss is not separated).
tidak dipisahkan).
j. Kredit yang diberikan j. Loans
Kredit yang diberikan diklasifikasikan Loans are classified as amortized cost.
sebagai biaya perolehan yang diamortisasi.
Kredit yang diberikan diklasifikasikan Loans are classified as amortized cost. Loans
sebagai biaya perolehan yang diamortisasi. are measured at amortized cost using the EIR
Kredit yang diberikan diukur pada biaya less allowance for impairment losses. The
perolehan diamortisasi menggunakan suku amortized cost of loan is the amount at which
bunga efektif dikurangi cadangan kerugian the loan is measured at initial recognition minus
penurunan nilai. Biaya perolehan principal repayments, plus or minus the
diamortisasi dihitung dengan cumulative amortization using EIR method of
memperhitungkan nilai kredit pada saat any difference between that initial amount and
pengakuan awal dikurangi pembayaran the maturity amount, and minus any reduction
pokok, ditambah atau dikurangi dengan for impairment or uncollectability. The
amortisasi kumulatif menggunakan metode amortization is recognized in the statement of
suku bunga efektif yang dihitung dari selisih profit or loss and other comprehensive income.
antara nilai awal dan nilai jatuh temponya,
dikurangi penurunan untuk penurunan nilai
atau nilai yang tidak dapat ditagih. Amortisasi
tersebut diakui pada laporan laba rugi dan
penghasilan komprehensif lain.
39
Page 424
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
j. Kredit yang diberikan (lanjutan) j. Loans (continued)
Restrukturisasi kredit Loan restructuring
Kerugian yang timbul dari restrukturisasi Losses on loan restructuring in respect of
kredit yang berkaitan dengan modifikasi modification of the terms of the loans are
persyaratan kredit hanya diakui bila nilai recognized only if the cash value of total future
tunai penerimaan kas masa depan yang cash receipts specified in the new terms of the
telah ditentukan dalam persyaratan kredit loans, including both receipts designated as
yang baru, termasuk penerimaan yang interest and those designated as loan principal
diperuntukkan sebagai bunga maupun pokok are less than the recorded amounts of loans
adalah lebih kecil dari nilai kredit yang before restructuring.
diberikan yang tercatat sebelum
restrukturisasi.
Untuk restrukturisasi kredit bermasalah For loan restructuring which involves a
dengan cara konversi kredit yang diberikan conversion of loans into equity or other financial
menjadi saham atau instrumen keuangan instruments, a loss on loan restructuring is
lainnya, kerugian dari restrukturisasi kredit recognized only if the fair value of the equity or
diakui hanya apabila nilai wajar penyertaan other financial instruments received, reduced
saham atau instrumen keuangan yang by estimated costs to sell the equity or other
diterima dikurangi estimasi biaya untuk financial instruments is less than the carrying
menjualnya adalah kurang dari nilai tercatat value of loan.
kredit yang diberikan.
Saat ini hanya terdapat restrukturisasi kredit Currently, there is only loan restructuring using
dengan menggunakan metode perpanjangan extension of terms of loans and decrease of
jangka waktu kredit dan penurunan suku loan interest method.
bunga kredit.
k. Tagihan dan liabilitas akseptasi k. Acceptance receivables and payables
Tagihan akseptasi diklasifikasikan sebagai Acceptance receivables are classified as
biaya perolehan yang diamortisasi. amortized cost.
Tagihan akseptasi diukur pada biaya Acceptance receivables are measured at
perolehan diamortisasi menggunakan amortized cost using the EIR method, less
metode suku bunga efektif, dikurangi dengan allowance for impairment losses. Acceptance
cadangan kerugian penurunan nilai. Liabilitas liabilities are measured at amortized cost by
akseptasi diukur pada biaya perolehan using the EIR method.
diamortisasi menggunakan metode suku
bunga efektif.
Cadangan kerugian penurunan nilai The allowance for impairment losses is
dilakukan bila terdapat bukti yang obyektif assessed if there is an objective evidence of
mengenai penurunan nilai dengan impairment by using the impairment
menggunakan metodologi penurunan nilai methodology as disclosed in Note 2l.
sebagaimana diungkapkan dalam
Catatan 2l.
40
Page 425
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
l. Penurunan nilai aset keuangan l. Impairment of financial assets
Bank mengakui penyisihan kerugian kredit The Bank recognizes the allowance for
ekskpektasian pada instrumen keuangan expected credit losses on financial instruments
yang tidak diukur pada nilai wajar melalui that are not measured at fair value through
laba rugi. profit or loss.
Tidak ada penyisihan kerugian kredit There is no allowance for expected credit
ekskpektasian pada investasi instrumen losses on investment in equity instruments.
ekuitas.
Bank mengukur cadangan kerugian sejumlah The Bank measures the allowance for losses
kerugian kredit ekspektasian sepanjang for the lifetime of an expected credit losses,
umurnya, kecuali untuk hal berikut diukur except for the following which are measured
sejumlah kerugian kredit ekspektasian according to 12 months expected credit losses:
12 bulan:
- Instrumen utang yang memiliki risiko kredit - Debt instruments that have low credit risk at
rendah pada tanggal pelaporan; dan the reporting date; and
- Instrumen keuangan lainnya yang risiko - Other financial instruments for which credit
kreditnya tidak meningkat secara risk has not increased significantly since
signifikan sejak pengakuan awal. initial recognition.
Kerugian kredit ekspektasian 12 bulan The 12-month expected credit loss is part of
adalah bagian dari kerugian kredit the expected credit loss throughout its lifetime
ekspektasian sepanjang umurnya yang that represents an expected credit loss arising
merepresentasikan kerugian kredit from a default on financial instruments that
ekspektasian yang timbul dari peristiwa gagal might occur in 12 months after reporting date.
bayar instrumen keuangan yang mungkin
terjadi dalam 12 bulan setelah tanggal
pelaporan.
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
Kerugian Kredit Ekspektasian adalah Expected Credit Losses are the estimate of the
estimasi probabilitas tertimbang dari weighted probability of a credit loss measured
kerugian kredit yang diukur sebagai berikut: as follows:
- Aset keuangan yang tidak memburuk - Financial assets that do not deteriorate at
pada tanggal pelaporan, kerugian kredit the reporting date, the expected credit loss
ekspektasian diukur sebesar selisih is measured at the difference between the
antara nilai kini dari seluruh kekurangan present value of all cash shortages i.e., the
kas yaitu selisih antara arus kas yang difference between the cash flows owed to
terutang kepada Bank sesuai dengan the Bank in accordance with the contract
kontrak dan arus kas yang diperkirakan and the cash flows expected to be received
akan diterima oleh Bank; by the Bank;
- Aset keuangan yang memburuk pada - Financial assets that deteriorate at the
tanggal pelaporan, kerugian kredit reporting date, the expected credit loss is
ekspektasian diukur sebesar selisih measured at the difference between the
antara jumlah tercatat bruto dan nilai kini gross carrying amount and the present
arus kas masa depan yang diestimasi; value of estimated future cash flows;
41
Page 426
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
l. Penurunan nilai aset keuangan (lanjutan) l. Impairment of financial assets (continued)
Pengukuran Kerugian Kredit Ekspektasian Measurement of Expected Credit Losses
(lanjutan) (continued)
Kerugian Kredit Ekspektasian adalah Expected Credit Losses are the estimate of the
estimasi probabilitas tertimbang dari weighted probability of a credit loss measured
kerugian kredit yang diukur sebagai berikut: as follows:
- Komitmen pinjaman yang belum ditarik, - For undisbursed loan commitments,
kerugian kredit ekspektasian diukur expected credit losses are measured at the
sebesar selisih antara nilai kini jumlah difference between the present value of the
arus kas jika komitmen ditarik dan arus amount of cash flow if the commitments is
kas yang diperkirakan akan diterima oleh withdrawn and the cash flow expected to be
Bank; received by the Bank;
- Kontrak jaminan keuangan, kerugian - For financial guarantee contracts, expected
kredit ekspektasian diukur sebesar selisih credit losses are measured at the difference
antara pembayaran yang diperkirakan between the estimated payments to replace
untuk mengganti pemegang atas the holder for the credit losses incurred less
kerugian kredit yang terjadi dikurangi the amount estimated to be recoverable.
jumlah yang diperkirakan dapat
dipulihkan.
Aset keuangan yang direstrukturisasi Restructured financial assets
Jika ketentuan aset keuangan If the terms of the financial assets are
dinegosiasikan ulang atau dimodifikasi atau renegotiated or modified or the existing
aset keuangan yang ada diganti dengan financial assets are replaced with new ones
yang baru karena kesulitan keuangan due to the borrower’s financial difficulties, an
peminjam, maka dilakukan penilaian apakah assessment is made whether recognition of
aset keuangan yang ada harus dihentikan existing financial assets must be derecognized
pengakuannya dan kerugian kredit and expected credit losses measured as
ekspektasian diukur sebagai berikut: follows:
- Jika restrukturisasi tidak mengakibatkan - If the restructuring does not result in the
penghentian pengakuan aset yang ada, termination of recognition of existing
maka arus kas yang diperkirakan yang assets, then the estimated cash flows
timbul dari aset keuangan yang arising from the modified financial assets
dimodifikasi dimasukkan dalam are included in the calculation of cash
perhitungan kekurangan kas dari aset shortages of existing assets.
yang ada.
- Jika restrukturisasi akan menghasilkan - If the restructuring will result in a
penghentian pengakuan aset yang ada, derecognition of the existing assets, the fair
maka nilai wajar aset baru diperlakukan value of the new asset is treated as the final
sebagai arus kas akhir dari aset cash flow of the existing financial assets at
keuangan yang ada pada saat the time of derecognition. This amount is
penghentian pengakuannya. Jumlah ini included in the calculation of cash
dimasukkan dalam perhitungan shortages from existing financial assets
kekurangan kas dari aset keuangan yang which are discounted from the date of
ada yang didiskontokan dari tanggal derecognition to the reporting date using
penghentian pengakuan ke tanggal the initial effective interest rate of the
pelaporan menggunakan suku bunga existing financial assets.
efektif awal dari aset keuangan yang
ada.
42
Page 427
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
l. Penurunan nilai aset keuangan (lanjutan) l. Impairment of financial assets (continued)
Aset keuangan yang memburuk Credit impaired financial assets
Pada setiap tanggal pelaporan, Bank menilai At each reporting date, the Bank assesses
apakah aset keuangan yang dicatat pada whether the financial assets recorded at
biaya perolehan diamortisasi dan aset amortized cost and the financial assets of debt
keuangan instrumen utang yang dicatat pada instruments which are recorded at fair value
nilai wajar melalui penghasilan komprehensif through other comprehensive income are
lain mengalami penurunan nilai kredit credit-impaired (worsening). Financial assets
(memburuk). Aset keuangan memburuk deteriorate when one or more events that have
ketika satu atau lebih peristiwa yang memiliki an adverse effect on the estimated future cash
dampak yang merugikan terhadap estimasi flows of the financial assets have occurred.
arus kas masa depan dari aset keuangan
telah terjadi.
Bukti bahwa aset keuangan mengalami Evidence that financial assets become credit
penurunan nilai kredit (memburuk) termasuk impaired (worsening) including observable
data yang dapat diobservasi mengenai data regarding the following events:
peristiwa berikut ini:
- Kesulitan keuangan signifikan yang - Significant financial difficulties experienced
dialami penerbit atau pihak peminjam; by the issuer or the borrower;
- Pelanggaran kontrak, seperti peristiwa - Breach of contract, such as a default or
gagal bayar atau peristiwa tunggakan; arrears;
- Pihak pemberi pinjaman, untuk alasan - The lender, for economic or contractual
ekonomis atau kontraktual sehubungan reasons in relation to the financial difficulties
dengan kesulitan keuangan yang dialami experienced by the borrower, the lender has
pihak peminjam, pihak pemberi pinjaman given concession which is not possible if the
telah memberikan konsesi yang tidak borrower does not experience such
mungkin diberikan jika pihak peminjam difficulties;
tidak mengalami kesulitan tersebut;
- Terjadi kemungkinan bahwa pihak - It is probable that the borrower will enter
peminjam akan dinyatakan pailit atau bankruptcy or the other financial
melakukan reorganisasi keuangan reorganization;
lainnya;
- Hilangnya pasar aktif dari aset keuangan - Loss of an active market for financial assets
akibat kesulitan keuangan; atau due to financial difficulties; or
- Pembelian atau penerbitan aset keuangan - Purchase or issuance of financial asset at
dengan diskon sangat besar yang significant discount which reflects the credit
mencerminkan kerugian kredit yang loss that occurs.
terjadi.
43
Page 428
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
l. Penurunan nilai aset keuangan (lanjutan) l. Impairment of financial assets (continued)
Aset keuangan yang memburuk (lanjutan) Credit-impaired financial assets (continued)
Penyisihan kerugian kredit ekspektasian Allowance for expected credit losses is
disajikan dalam laporan posisi keuangan presented in the statement of financial
sebagai berikut: positions as follows:
- Aset keuangan yang diukur pada biaya - Financial assets measured at amortized
perolehan diamortisasi, penyisihan cost, allowance for expected credit losses is
kerugian kredit ekspektasian disajikan presented as a deduction from the gross
sebagai pengurang dari jumlah tercatat carrying amount of the asset;
bruto aset;
- Komitmen pinjaman dan kontrak jaminan - Loan commitments and financial guarantee
keuangan, penyisihan kerugian kredit contracts, allowance for expected credit
ekspektasian disajikan sebagai provisi; losses is presented as a provision;
- Instrumen utang yang diukur pada nilai - Debt instruments measured at fair value
wajar melalui penghasilan komprehensif through other comprehensive income,
lain, penyisihan kerugian kredit allowance for expected credit losses is not
ekspektasian tidak diakui dalam laporan recognized in the statement of financial
posisi keuangan karena jumlah tercatat position because the carrying amounts of
dari aset-aset ini adalah nilai wajarnya. these assets are at their fair values.
Namun demikian, penyisihan kerugian However, allowance for expected credit
kredit ekspektasian diungkapkan dan losses is disclosed and recognized in other
diakui dalam penghasilan komprehensif comprehensive income.
lain.
Perhitungan penurunan nilai secara Individual impairment calculation
individual
Bank menetapkan pinjaman yang diberikan The Bank determines that impairment of loans
harus dievaluasi penurunan nilainya secara shall be evaluated individually, if one of the
individual, jika memenuhi salah satu kriteria following criteria is met:
di bawah ini:
- Pinjaman yang diberikan secara individual - Loans which individually have significant
memiliki nilai signifikan; atau value; or
- Pinjaman diberikan yang direstrukturisasi - Restructured loans which individually have
secara individual memiliki nilai signifikan. significant value.
44
Page 429
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
l. Penurunan nilai aset keuangan (lanjutan) l. Impairment of financial assets (continued)
Perhitungan penurunan nilai secara Collective impairment calculation
kolektif
Bank menetapkan pinjaman yang diberikan The Bank determines that impairment of loans
harus dievaluasi penurunan nilainya secara shall be evaluated collectively, if one of the
kolektif, jika memenuhi salah satu kriteria di following criteria is met:
bawah ini:
- Pinjaman yang diberikan secara individual - Loans which individually have insignificant
memiliki nilai tidak signifikan; atau value; or
- Pinjaman diberikan yang direstrukturisasi - Restructured loans which individually have
secara individual memiliki nilai tidak insignificant value.
signifikan.
Penerimaan kembali atas aset keuangan Recoveries of written-off financial assets
yang telah dihapusbukukan
Ketika pinjaman yang diberikan tidak When a loan is uncollectible, it is written-off
tertagih, pinjaman yang diberikan tersebut against the related allowance for impairment
dihapusbukukan dengan menjurnal balik loss. Such loans are written-off after all the
cadangan kerugian penurunan nilai. necessary procedures have been completed
Pinjaman yang diberikan tersebut dapat and the amount of the loss has been
dihapusbukukan setelah semua prosedur determined.
yang diperlukan telah dilakukan dan jumlah
kerugian telah ditentukan.
Penerimaan kembali atas aset keuangan The recoveries of written-off financial assets in
yang telah dihapusbukukan pada tahun the current year and previous years are
berjalan dan pada tahun sebelumnya dicatat recorded as operational income other than
sebagai pendapatan operasional selain interest income.
pendapatan bunga.
m. Penurunan nilai aset non-keuangan m. Impairment of non-financial assets
Pada setiap tanggal pelaporan, Bank At each reporting date, the Bank assesses
melakukan penilaian apakah terdapat whether there is any indication that its non-
indikasi bahwa aset non-keuangan mungkin financial assets may be impaired in accordance
mengalami penurunan nilai sesuai dengan with SFAS 236 regarding “Impairment of Asset
PSAK 236 tentang “Penurunan Nilai Aset”. Value”. When an indicator of impairment exists
Ketika suatu indikator penurunan nilai terjadi or when an annual impairment testing for an
atau ketika pengujian penurunan nilai asset is required, the Bank makes a formal
tahunan untuk aset diperlukan, maka Bank estimation of the recoverable amount.
membuat estimasi resmi atas jumlah yang
terpulihkan.
45
Page 430
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
m. Penurunan nilai aset non-keuangan m. Impairment of non-financial assets
(lanjutan) (continued)
Nilai yang dapat dipulihkan adalah nominal Recoverable amount is the higher of an asset’s
yang lebih tinggi antara dari nilai wajar aset (or cash-generating unit) fair value less costs to
(atau unit penghasil kas) dikurangi besarnya sell and its value in use and is determined for
biaya untuk menjual dengan nilai pakai yang an individual asset, unless the asset does not
ditentukan untuk aset individu, kecuali jika generate cash inflows that are largely
aset tersebut tidak menghasilkan sebagian independent of those from other assets or
besar arus kas masuk dibandingkan groups of assets, in which case the recoverable
sejumlah aset lain atau kelompok aset, maka amount is assessed as part of the cash
nilai terpulihkan dinilai sebagai bagian dari generating unit to which it belongs. When the
unit penghasil kas. Apabila nilai tercatat carrying amount of an asset (or cash-
suatu aset (atau unit penghasil kas) lebih generating unit) exceeds its recoverable
besar daripada nilai terpulihkannya, maka amount, then the asset (or cash-generating
aset (atau unit penghasil kas) tersebut unit) is considered impaired and is written down
dianggap mengalami penurunan nilai dan to its recoverable amount. For assessing value
dicatat sebesar nilai terpulihkannya. Dalam in use, the estimated future cash flows are
menilai nilai pakai, estimasi arus kas masa discounted to their present value using a pre-
depan didiskontokan ke nilai kini tax discount rate that reflects current market
menggunakan tingkat suku bunga diskonto assessments of the time value of money and
sebelum pajak yang mencerminkan penilaian the risks specific to the asset (or cash-
pasar terkini mengenai nilai waktu dari uang generating unit).
dan risiko khusus terkait aset (atau unit
penghasil kas) tersebut.
Kerugian penurunan nilai akan dibebankan An impairment loss is charged to operations on
pada periode yang bersangkutan, kecuali the period in which it arises, unless the asset is
apabila aset tersebut telah dicatat sebesar carried at a revalued amount, in which case the
jumlah yang direvaluasi, maka kerugian impairment loss is charged to the revaluation
penurunan nilai tersebut akan dibebankan increment of the said asset.
pada selisih penilaian kembali aset tersebut.
Bank melakukan evaluasi pada setiap The Bank assesses at each reporting date as
tanggal pelaporan apakah terdapat indikasi to whether there is any indication that
bahwa pengakuan kerugian penurunan nilai previously recognized impairment losses may
sebelumnya mungkin tidak lagi ada atau no longer exist or may have decreased. If such
telah menurun. Bila terdapat indikasi indications exist, then the recoverable amounts
tersebut, maka nilai terpulihkan akan shall be estimated. A previously recognized
diestimasi. Kerugian penurunan nilai yang impairment loss is reversed only if there has
sebelumnya telah diakui akan dibalik hanya been a change in the estimates used to
jika telah terjadi perubahan dalam estimasi determine the asset’s recoverable amount
yang digunakan untuk menentukan nilai since the last impairment loss was recognized.
terpulihkan aset sejak kerugian penurunan If that is the case, the carrying amount of the
nilai terakhir diakui. Jika demikian, nilai asset will be increased to its recoverable
tercatat aset akan ditingkatkan sebesar nilai amount.
terpulihkannya.
46
Page 431
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
m. Penurunan nilai aset non-keuangan m. Impairment of non-financial assets
(lanjutan) (continued)
Peningkatan nilai aset tersebut tidak dapat The increased amount cannot exceed the
melebihi nilai tercatat yang seharusnya carrying amount that would have been
diakui, setelah dikurangi penyusutan jika determined, net of depreciation, assuming that
diasumsikan tidak terdapat penurunan nilai there has no impairment loss been recognized
pada tahun sebelumnya. Pembalikan for the asset in prior years. Such reversal is
tersebut diakui di dalam laporan laba rugi dan recognized in the statement of profit or loss and
penghasilan komprehensif lain, kecuali jika other comprehensive income, unless the asset
aset tersebut dicatat pada nilai revaluasi, is carried at a revalued amount, in which case
yang pembalikannya akan diakui sebagai the reversal is treated as a revaluation
peningkatan revaluasi. increase.
Setelah pembalikan tersebut dicatat, beban After such reversal is recorded, the
penyusutan akan disesuaikan ke tahun- depreciation expense shall be adjusted in
tahun mendatang untuk mengalokasikan nilai future years to allocate the asset’s revised
tercatat aset yang telah direvaluasi, setelah carrying amount, minus any residual value on a
dikurangi nilai sisa yang diperhitungkan systematic basis over its remaining life.
secara sistematis sepanjang masa manfaat
aset tersebut.
n. Efek-efek yang dibeli/dijual dengan janji n. Securities purchased/sold under
dijual/dibeli kembali agreements to resell/repurchase
Efek-efek yang dibeli dengan janji untuk Securities purchased under agreements to
dijual kembali pada kelompok biaya resell at amortized cost are measured at
perolehan diamortisasi, diukur pada biaya amortized cost by using the effective interest
perolehan diamortisasi dengan rate method.
menggunakan metode suku bunga efektif.
Efek-efek yang dibeli dengan janji untuk Securities purchased under agreements to
dijual kembali diukur pada nilai wajar melalui resell are measured at fair value through profit
laba rugi dicatat di laporan posisi keuangan or loss are recorded at fair value in the
sebesar nilai wajar. statement of financial position.
Efek-efek yang dibeli dengan janji untuk Securities purchased under agreements to
dijual kembali disajikan sebagai aset dalam resell are presented as asset in the statement
laporan posisi keuangan sebesar harga of financial position, at the resale price net of
penjualan kembali dikurangi dengan unamortized interest income and allowance for
pendapatan bunga yang belum diamortisasi impairment losses. The difference between the
dan cadangan kerugian penurunan nilai. purchase price and the resale price is treated
Selisih antara harga beli dan harga jual as unearned interest income, and recognized
kembali diperlakukan sebagai pendapatan as income over the period starting from when
bunga yang ditangguhkan dan diakui sebagai those securities are purchased until they are
pendapatan selama periode sejak efek-efek sold by using effective interest rate method.
tersebut dibeli hingga dijual menggunakan
suku bunga efektif.
47
Page 432
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
n. Efek-efek yang dibeli/dijual dengan janji n. Securities purchased/sold under
dijual/dibeli kembali (lanjutan) agreements to resell/repurchase (continued)
Efek-efek yang dijual dengan janji untuk Securities sold under agreements to
dibeli kembali disajikan sebagai liabilitas repurchase are presented as liabilities in the
dalam laporan posisi keuangan sebesar statement of financial position at the
harga pembelian kembali, dikurangi dengan repurchase price, net of unamortized prepaid
bunga dibayar di muka yang belum interest. The difference between the selling
diamortisasi. Selisih antara harga jual dan price and the repurchase price is treated as
harga beli kembali diperlakukan sebagai prepaid interest and recognized as interest
bunga dibayar di muka dan diakui sebagai expense over the period starting from when
beban bunga selama jangka waktu sejak those securities are sold until they are
efek-efek tersebut dijual hingga dibeli repurchased by using effective interest rate
kembali menggunakan metode suku bunga method.
efektif.
Efek-efek yang dijual dengan janji untuk Securities sold under agreements to
dibeli kembali diukur pada nilai wajar melalui repurchase are measured at fair value through
laba rugi dicatat di laporan posisi keuangan profit or loss are recorded at fair value in the
sebesar nilai wajar. statement of financial position.
Keuntungan atau kerugian yang belum Unrealized gains or losses resulting from the
direalisasi akibat kenaikan atau penurunan increase or decrease in fair value are
nilai wajar disajikan dalam laporan laba rugi recognized in the current year statement of
tahun berjalan. profit or loss.
o. Aset tetap o. Fixed assets
Aset tetap dinyatakan sebesar biaya Fixed assets are stated at cost minus
perolehan dikurangi akumulasi penyusutan accumulated depreciation and impairment
dan rugi penurunan nilai. Biaya perolehan losses. Such cost includes the cost of
termasuk biaya penggantian bagian aset replacing part of the fixed assets when that
tetap saat biaya tersebut terjadi, jika cost is incurred, if the recognition criteria are
memenuhi kriteria pengakuan. Selanjutnya, met. Likewise, when a major inspection is
pada saat pemeriksaan yang signifikan performed, its cost is recognized in the
dilakukan, biaya pemeriksaan itu diakui pada carrying amount of the fixed assets as a
nilai tercatat aset tetap sebagai suatu replacement, if the recognition criterias are
penggantian, jika memenuhi kriteria satisfied. All repairs and maintenance costs
pengakuan. Semua biaya perbaikan dan that do not meet the recognition criterias are
pemeliharaan yang tidak memenuhi kriteria recognized in the statement of profit or loss
pengakuan diakui pada laporan laba rugi dan and other comprehensive income as incurred.
penghasilan komprehensif lain pada saat
terjadinya.
48
Page 433
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
o. Aset tetap (lanjutan) o. Fixed assets (continued)
Penyusutan dihitung dengan menggunakan Depreciation is calculated on a straight-line
metode garis lurus selama umur manfaat method over the estimated useful lives of the
aset tetap yang diestimasi sebagai berikut: assets as follows:
Tahun/
Years
Bangunan dan prasarana bangunan 10-20 Buildings and building improvements
Perabot kantor, peralatan kantor dan Furniture and fixtures, office equipment
kendaraan 3-10 and vehicles
Persentase/
Percentage
Bangunan dan prasarana bangunan 5-10 Buildings and building improvements
Perabot kantor, peralatan kantor dan Furniture and fixtures, office equipment
kendaraan 10-33 and vehicles
Biaya pengurusan hak legal atas tanah Legal cost of land rights in the form of Building
dalam bentuk Hak Guna Bangunan ketika Rights Title when the land was acquired
tanah diperoleh pertama kali diakui sebagai initially is recognized as part of the cost of the
bagian dari biaya perolehan tanah pada akun land under the “Fixed assets” account and are
“Aset tetap” dan tidak diamortisasi. not amortized.
Sementara itu, biaya pengurusan atas Meanwhile, the extension or the legal renewal
perpanjangan atau pembaruan hak legal atas costs of land rights in the form of Cultivation
tanah dalam bentuk Hak Guna Usaha, Hak Rights Title, Building Rights Title and Rights to
Guna Bangunan dan Hak Pakai dibebankan Use Title are charged to the statement of profit
pada laporan laba rugi dan penghasilan or loss and other comprehensive income as
komprehensif lain pada saat terjadinya incurred because its value is insignificant.
karena nilainya tidak signifikan.
Nilai residu, umur manfaat dan metode The residual values, useful lives and
penyusutan ditelaah dan jika sesuai dengan depreciation methods are reviewed and
keadaan, maka akan disesuaikan secara adjusted prospectively when appropriate at
prospektif pada setiap akhir periode. each period end.
Bank melakukan penelaahan untuk The Bank evaluates any indication of asset
menentukan adanya indikasi terjadinya impairment on a quarterly basis. The Bank
penurunan nilai aset setiap kuartalan. Bank determines the estimated realizable amount of
menentukan taksiran jumlah yang dapat its assets if there is an event or condition which
direalisasi kembali atas semua asetnya jika indicates impairment of the asset.
terdapat suatu peristiwa atau kondisi yang
mengindikasikan adanya penurunan nilai
aset.
49
Page 434
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
o. Aset tetap (lanjutan) o. Fixed assets (continued)
Bank mengakui aset hak guna untuk sewa The Bank recognizes the right-of-use assets
yang memenuhi kriteria PSAK 116 sebagai for lease that meet the criterias of
berikut: SFAS 116 as follows:
- Terdapat aset identifikasian; - There are identifying assets;
- Bank secara substansial menikmati - The Bank substantially enjoy the economic
manfaat ekonomis dari penggunaan aset benefits of using identifying assets;
identifikasian;
- Bank memiliki hak untuk mengendalikan - The Bank has the right to control the
aset identifikasian dimaksud. identifying assets.
Bank menerapkan pengecualian atas sewa The Bank applies exceptions to the lease as
sebagai berikut: follows:
- Dengan jangka waktu kurang atau sama - With a term less than or equal to 12 months
dengan 12 bulan dan tidak terdapat opsi and no purchase options;
beli;
- Dengan nilai pendasar rendah, yaitu - With low base value, i.e., less or equal to
kurang atau sama dengan Rp75.000.000 Rp75,000,000 (full amount).
(nilai penuh);
Untuk sewa yang tidak memenuhi kriteria For lease that does not meet the criterias of
PSAK 116, maka diperlakukan sebagai sewa SFAS 116, then it is treated as a regular
operasi biasa. operating lease.
Bank mengakui liabilitas sewa sebesar The Bank recognizes lease liabilities at the
jumlah pembayaran sewa yang masih harus amount of lease payments accrued to the end
dibayar hingga akhir masa sewa yang of the lease term which discounted using the
didiskontokan dengan menggunakan suku incremental borrowing rate. While the right-of-
bunga pinjaman inkremental. Sedangkan use assets includes the amount of lease
aset hak guna mencakup jumlah liabilitas liabilities recognized, initial direct costs paid,
sewa yang diakui, biaya langsung awal yang restoration costs and lease payments on or
dibayarkan, biaya pemulihan dan before the start date of the lease, less lease
pembayaran sewa yang dilakukan pada atau incentives received. Right-of-use assets are
sebelum tanggal mulai sewa, dikurangi depreciated using the straight-line method
insentif sewa yang diterima. Aset hak guna over the shorter period between the lease term
disusutkan dengan metode garis lurus and the estimated useful life of the asset.
selama jangka waktu yang lebih pendek
antara masa sewa dengan estimasi masa
manfaat aset.
p. Aset hak guna dan liabilitas sewa p. Right-of-use assets and lease liabilities
Jika kepemilikan aset sewa dialihkan ke If the ownership of lease asset is transferred
Bank pada akhir masa sewa atau to the Bank at the end of the lease term or the
pembayaran sewa mencerminkan lease payments reflect the exercise of the
pelaksanaan opsi pembelian, maka purchase option, then depreciation is
penyusutan dihitung menggunakan estimasi calculated using the estimated useful life of the
masa manfaat ekonomis aset. Aset hak guna assets. Right-of-use assets are tested for
diuji penurunan nilainya sesuai dengan impairment in accordance with SFAS 236
PSAK 236 tentang “Penurunan Nilai Aset”. regarding “Impairment”.
50
Page 435
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
p. Aset hak guna dan liabilitas sewa p. Right-of-use assets and lease liabilities
(lanjutan) (continued)
Pada tanggal dimulainya sewa, Bank On the initial of lease date, the Bank
mengakui liabilitas sewa yang diukur pada recognizes lease liabilities which measured at
nilai kini dari pembayaran sewa masa depan the present value of future lease payments
yang akan dibayarkan selama masa sewa. that will be paid over the lease term. Lease
Pembayaran sewa termasuk pembayaran payments include fixed payments (including
tetap (termasuk pembayaran tetap secara substantially fixed payments), less lease
substansi) dikurangi piutang insentif sewa, incentive receivables, variable lease
pembayaran sewa variabel yang bergantung payments that depends on index or interest
pada indeks atau suku bunga dan jumlah rate and the expected amount to be paid in a
yang diharapkan akan dibayar dalam residual value guarantee. Lease payments
jaminan nilai residu. Pembayaran sewa juga also include the reasonable exercise price for
termasuk harga eksekusi opsi pembelian the purchase option if it is determined to be
yang wajar jika dipastikan akan dilakukan made by the Bank and the payment of a
oleh Bank dan pembayaran penalti untuk penalty to terminate the lease, if the lease term
mengakhiri sewa, jika jangka waktu sewa reflects the Bank exercising the lease
mencerminkan Bank mengeksekusi opsi termination option.
penghentian sewa.
Pembayaran sewa variabel yang tidak Variable lease payments that are not depends
bergantung pada indeks atau suku bunga on an index or interest rate are recognized as
diakui sebagai beban pada periode di mana an expense in the period in which the event or
peristiwa atau kondisi yang memicu condition that triggers the payment occurs.
pembayaran terjadi.
Dalam menghitung nilai kini dari pembayaran In calculating the present value of lease
sewa, Bank menggunakan suku bunga payments, the Bank uses the lessee
pinjaman inkremental penyewa pada tanggal incremental borrowing rate at the inception
dimulainya sewa karena suku bunga implisit date of the lease since the interest rate implicit
dalam sewa tidak dapat ditentukan. Setelah in the lease cannot be determined. After the
tanggal dimulainya sewa, jumlah liabilitas inception date of the lease, the amount of the
sewa ditingkatkan untuk mencerminkan lease liability is increased to reflect the interest
pertambahan bunga dan dikurangi increase and less lease payments made.
pembayaran sewa yang dilakukan. Selain itu, Furthermore, the lease liabilities carrying
jumlah tercatat liabilitas sewa diukur kembali amount is remeasured if there are
jika terdapat modifikasi, perubahan jangka modifications, changes in term of the lease,
waktu sewa, perubahan pembayaran sewa, lease payments, or the valuation of the option
atau perubahan dalam penilaian opsi untuk to purchase the underlying asset.
membeli aset pendasar.
51
Page 436
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
p. Aset hak guna dan liabilitas sewa p. Right-of-use assets and lease liabilities
(lanjutan) (continued)
Sewa jangka pendek dengan jangka waktu Short-term leases with term of less or equal to
kurang atau sama dengan 12 bulan dan 12 months and leases of low-value assets,
sewa aset bernilai rendah, serta elemen- and elements of those leases, partially or
elemen sewa tersebut, sebagian atau entirely not applying the recognition principles
seluruhnya tidak menerapkan prinsip-prinsip stipulated by SFAS 116. The Bank will
pengakuan yang ditentukan oleh PSAK 116. recognize these lease payments on a straight-
Bank akan mengakui pembayaran sewa line basis during the lease period on the
tersebut dengan dasar garis lurus selama statement of profit or loss and other
masa sewa dalam laporan laba rugi dan comprehensive income. This expense is
penghasilan komprehensif lain. Beban ini recorded under general and administrative
dicatat pada beban umum dan administrasi expenses in profit or loss.
dalam laporan laba rugi.
q. Aset tak berwujud q. Intangible assets
Aset tak berwujud diukur sebesar nilai Intangible assets is measured on initial
perolehan pada pengakuan awal, kemudian recognition at cost, then will be carried at cost
dicatat pada biaya perolehan dikurangi less any accumulated amortization and any
akumulasi amortisasi dan akumulasi accumulated impairment loss. The useful life
kerugian penurunan nilai. Umur manfaat aset of intangible assets is assessed to be either
tak berwujud dinilai apakah terbatas atau finite of indefinite.
tidak terbatas.
Aset tak berwujud dengan umur manfaat Intangible asset with finite useful life
terbatas
Aset tak berwujud dengan umur manfaat Intangible assets with finite useful life is
terbatas diamortisasi selama umur manfaat amortized over the economic useful life by
ekonomi dengan metode garis lurus (atau using a straight-line method (or other method
metode lain sepanjang mencerminkan pola as it reflects the pattern in which the asset’s
manfaat ekonomis masa depan yang future economic benefits are expected to be
diperkirakan dikonsumsi oleh entitas). consumed by the entity).
Amortisasi dihitung sebagai penghapusan Amortization is calculated to write-off the cost
biaya perolehan aset, dikurangi nilai of the assets, less its estimated residual value,
residunya, atas umur ekonomisnya sebagai over its useful economic life as follows:
berikut:
Tahun/
Years
Hubungan dengan nasabah 10 Customer relationship
Core deposits 10 Core deposits
Periode amortisasi dan metode amortisasi The amortization period and the amortization
untuk aset tak berwujud dengan umur method for an intangible asset with finite useful
manfaat terbatas ditelaah setidaknya setiap life are reviewed at least at each financial year-
akhir tahun buku. end.
52
Page 437
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
q. Aset tak berwujud (lanjutan) q. Intangible assets (continued)
Aset tak berwujud dengan umur manfaat Intangible asset with indefinite useful life
tidak terbatas
Aset tak berwujud dengan umur manfaat Intangible assets with indefinite useful life is
tidak terbatas tidak diamortisasi. Masa not amortized. The useful life of this type of
manfaat jenis aset ini ditelaah setiap tahun asset that is not being amortized is reviewed
untuk menentukan apakah peristiwa dan annually to determine whether events and
keadaan dapat terus mendukung penilaian cisrcumstances continue to support an
bahwa umur manfaat tetap tidak terbatas. indefinite useful life assessment for that asset.
Jika tidak, perubahan masa manfaat dari If not, the change in the useful life assessment
tidak terbatas menjadi terbatas diterapkan from indefinite to finite is accounted for an
secara prospektif. prospective basis.
Aset tak berwujud dengan umur manfaat Intangible assets with indefinite useful life is
tidak terbatas diuji untuk penurunan nilai tested for impairment annually and whenever
setiap tahun dan kapanpun terdapat suatu there is an indication that the intangible asset
indikasi bahwa aset tak berwujud mungkin may be impaired.
mengalami penurunan nilai.
Aset tak berwujud dihentikan pengakuannya An intangible asset is derecognized upon
pada saat pelepasan (yaitu, pada tanggal disposal (i.e., at the date the recipient obtains
penerima memperoleh kendali) atau ketika control) or when no future economic benefits
tidak ada manfaat ekonomi masa depan are expected from its use or disposal. Any gain
yang diharapkan dari penggunaan atau or loss arising upon derecognition of the asset
pelepasannya. Keuntungan atau kerugian (calculated as the difference between the net
yang timbul dari penghentian pengakuan disposal proceeds and the carrying amount of
aset (dihitung sebagai perbedaan antara the asset) is included in the statement of profit
hasil pelepasan neto dan jumlah tercatat or loss.
aset) dimasukkan dalam laporan laba rugi.
r. Agunan yang diambil alih r. Foreclosed assets
Agunan yang diambil alih sehubungan Collaterals acquired through foreclosures
dengan penyelesaian pinjaman yang related to the loans settlement are presented
diberikan disajikan sebagai bagian dari akun as part of “Other assets” account.
“Aset lain-lain”.
Pada saat pengakuan awal, agunan yang At initial recognition, foreclosed assets are
diambil alih dibukukan pada nilai wajar stated at fair value, net of estimated costs to
setelah dikurangi perkiraan biaya untuk sell at the maximum of the borrower’s liabilities
menjualnya, maksimum sebesar liabilitas as stated in the statement of financial position.
debitur di laporan posisi keuangan. Setelah After initial recognition, foreclosed assets are
pengakuan awal, agunan yang diambil alih recorded at the amount whichever is lower of
dibukukan sebesar nilai yang lebih rendah the carrying amount and fair value, net of
antara nilai tercatat dengan nilai wajarnya estimated costs to sell. The excess of the
setelah dikurangi dengan biaya untuk uncollectible loan balance over the value of the
menjualnya. Selisih lebih saldo kredit di atas collateral is charged to allowance for
nilai realisasi bersih dari agunan yang diambil impairment losses.
alih dibebankan ke dalam akun cadangan
kerugian penurunan nilai.
53
Page 438
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
r. Agunan yang diambil alih (lanjutan) r. Foreclosed assets (continued)
Beban-beban yang berkaitan dengan Maintenance expenses of foreclosed assets
pemeliharaan agunan yang diambil alih are charged to the statement of profit or loss
dibebankan pada laporan laba rugi dan and other comprehensive income as incurred.
penghasilan komprehensif lain pada saat
terjadinya.
Laba atau rugi yang diperoleh atau berasal Gains or losses earned or incurred from the
dari penjualan agunan yang diambil alih sale of foreclosed assets are presented as part
disajikan sebagai bagian dari “Pendapatan/ of “Non-operating income/(expense) - net” in
(beban) non-operasional - neto” pada the statement of profit or loss and other
laporan laba rugi dan penghasilan comprehensive income for the current year.
komprehensif lain tahun berjalan.
s. Biaya dibayar di muka s. Prepaid expenses
Biaya dibayar di muka dibebankan pada Prepaid expenses are charged to operations
usaha sesuai dengan masa manfaatnya dan over the period benefited and presented as
disajikan sebagai bagian dari akun “Aset lain- part of “Other assets” account.
lain”.
t. Simpanan dari nasabah t. Deposits from customers
Simpanan dari nasabah adalah dana yang Deposits from customers are the funds
dipercayakan oleh nasabah (di luar bank lain) entrusted by customers (excluding other
kepada Bank berdasarkan perjanjian banks) to the Bank based on deposit
penyimpanan dana. Simpanan dari nasabah agreements. Deposits from customers consist
terdiri dari giro, tabungan dan deposito of demand deposits, saving deposits and time
berjangka. deposits.
Giro, tabungan dan deposito berjangka Demand deposits, saving deposits and time
diakui sebesar nilai wajar pada awalnya dan deposits are initially recognized at fair value
selanjutnya diukur sebesar biaya perolehan and subsequently measured at amortized
diamortisasi. Biaya perolehan diamortisasi cost. Amortized cost is calculated by taking
dihitung dengan memperhitungkan adanya into account any discount or premium related
diskonto atau premi terkait dengan to the initial recognition of deposits and
pengakuan awal simpanan dan biaya transaction costs that are an integral part of the
transaksi yang merupakan bagian yang tak EIR.
terpisahkan dari suku bunga efektif.
u. Simpanan dari bank lain u. Deposits from other banks
Simpanan dari bank lain merepresentasikan Deposits from other banks represent liabilities
liabilitas terhadap bank lain, baik di dalam to other domestic and overseas banks in the
maupun di luar negeri berupa giro, tabungan, form of demand deposits, saving deposits,
interbank call money dengan periode jatuh interbank call money with maturity period
tempo berdasarkan perjanjian kurang dari under agreement is less than or equal to
atau sama dengan 90 hari dan deposito 90 days and time deposits.
berjangka.
54
Page 439
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
u. Simpanan dari bank lain (lanjutan) u. Deposits from other banks (continued)
Simpanan dari bank lain diakui sebesar nilai Deposits from other banks are initially
wajar pada awalnya dan selanjutnya recognized at fair value and subsequently
diukur sebesar biaya perolehan diamortisasi measured at amortized cost using the EIR.
dengan menggunakan suku bunga efektif. Amortized cost is calculated by taking into
Biaya perolehan diamortisasi dihitung account any discount or premium related to
dengan memperhitungkan diskonto atau the initial recognition of deposits from other
premi yang terkait dengan pengakuan awal bank and transaction costs that are integral
simpanan dari bank lain dan biaya transaksi part of the EIR.
yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif.
v. Efek utang yang diterbitkan v. Debt securities issued
Efek utang yang diterbitkan diakui sebesar Debt securities issued are initially recognized
nilai wajar pada awalnya dan selanjutnya at fair value and subsequently measured at
diukur sebesar nilai biaya perolehan amortized cost using EIR method. Amortized
diamortisasi dengan menggunakan metode cost is calculated by taking into account any
suku bunga efektif. Biaya perolehan discount or premium related to the initial
diamortisasi dihitung dengan recognition of debt securities issued and
memperhitungkan adanya diskonto atau transaction costs that are an integral part of
premi terkait dengan pengakuan awal efek EIR.
utang yang diterbitkan dan biaya transaksi
yang merupakan bagian yang tidak
terpisahkan dari suku bunga efektif.
w. Pendapatan dan beban bunga w. Interest income and expenses
Instrumen keuangan yang diukur pada biaya For financial instruments measured at
perolehan diamortisasi, aset dan liabilitas amortized cost, financial assets and liabilities
keuangan yang diklasifikasikan sebagai nilai classified as fair value through other
wajar melalui pendapatan komprehensif lain, comprehensive income, interest income and
pendapatan maupun beban bunganya diakui expenses are recognized using the EIR, which
dengan menggunakan suku bunga efektif is the rate that exactly discounts the estimated
yaitu suku bunga yang akan mendiskonto future cash payments or receipts through the
secara tepat estimasi pembayaran atau expected life of the financial instrument or a
penerimaan kas di masa depan sepanjang shorter period, where appropriate, to the net
perkiraan umur instrumen keuangan tersebut carrying amount of the financial asset or
atau jika lebih tepat untuk masa yang lebih financial liability. The calculation takes into
singkat sebagai nilai tercatat bersih dari account all contractual terms of the financial
aset atau liabilitas keuangan tersebut. instrument and includes any fees or
Perhitungan dilakukan dengan incremental costs that are directly attributable
mempertimbangkan seluruh syarat dan to the instrument and are an integral part of the
ketentuan kontraktual instrumen keuangan EIR.
termasuk fee atau biaya tambahan yang
terkait secara langsung dengan instrumen
tersebut yang merupakan bagian tidak
terpisahkan dari suku bunga efektif.
55
Page 440
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
w. Pendapatan dan beban bunga (lanjutan) w. Interest income and expenses (continued)
Nilai tercatat aset atau liabilitas keuangan The carrying amount of the financial asset or
disesuaikan jika Bank merevisi estimasi liability is adjusted if the Bank revises its
pembayaran atau penerimaan. Nilai tercatat estimates of payments or receipts. The adjusted
yang disesuaikan tersebut dihitung dengan carrying amount is calculated using the initial
menggunakan suku bunga efektif awal dan EIR and the change in carrying amount is
perubahan nilai tercatat dibukukan pada recorded in the statement of profit or loss and
laporan laba rugi dan pendapatan other comprehensive income. However, for a
komprehensif lainnya. Tetapi untuk aset reclassified financial asset for which the Bank
keuangan yang telah direklasifikasi, pada subsequently increases its estimates of future
tahun berikutnya Bank meningkatkan cash receipts as a result of increased
estimasi pemulihan kas sebagai hasil dari recoverability of those cash receipts, the effect
peningkatan pengembalian penerimaan kas, of that increase is recognized as an adjustment
dampak peningkatan pemulihan tersebut to the EIR from the date of the change in
diakui sebagai penyesuaian suku bunga estimate.
efektif sejak tanggal perubahan estimasi.
Ketika nilai tercatat aset keuangan atau Once the recorded value of a financial asset or
kelompok aset keuangan serupa telah a group of similar financial assets has been
diturunkan akibat kerugian penurunan nilai, reduced due to an impairment loss, accordingly
maka pendapatan bunga tetap diakui pada interest income continues to be recognized
tingkat suku bunga yang digunakan untuk using the rate of interest used to discount the
mendiskontokan arus kas masa depan dalam future cash flows for the purpose of measuring
pengukuran kerugian penurunan nilai. the impairment loss.
x. Pendapatan dan beban provisi dan komisi x. Fees and commissions income and
expenses
Pendapatan dan beban provisi dan komisi Fees and commissions that have material
yang jumlahnya material yang berkaitan amount directly related with the acquisition of
langsung dengan kegiatan pemberian aset financial assets are recognized as addition or
keuangan diakui sebagai bagian penambah deduction part of acquisition cost of related
atau pengurang dari biaya perolehan aset financial assets and will be recognized as
keuangan yang bersangkutan dan akan income and amortized using the EIR during the
diakui sebagai pendapatan dengan cara expected life of financial assets or liabilities.
diamortisasi berdasarkan suku bunga efektif
sepanjang perkiraan umur aset atau liabilitas
keuangan.
Saldo beban yang ditangguhkan dan The outstanding balances of deferred fees and
pendapatan komisi atas pinjaman yang commission income on loans that are
diberikan yang diakhiri atau diselesaikan terminated or settled prior to maturity are
sebelum jatuh tempo diakui sebagai recognized as income on settlement.
pendapatan dari penyelesaian.
56
Page 441
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
y. Transaksi dan saldo dalam mata uang y. Foreign currencies transactions and
asing balances
Transaksi dalam mata uang asing dicatat Transactions involving foreign currencies are
berdasarkan kurs yang berlaku pada saat recorded at the rates of exchange prevailing at
transaksi dilakukan. Pada tanggal laporan the time the transactions are made. At
posisi keuangan, aset dan liabilitas moneter statement of financial position dates, monetary
dalam mata uang asing dijabarkan ke dalam assets and liabilities denominated in foreign
mata uang Rupiah berdasarkan kurs spot currencies are translated into Rupiah based on
Reuters pada tanggal tersebut pukul 16.00 Reuters’ spot rates at 16.00 WIB (West
WIB (Waktu Indonesia Barat). Indonesian local time) on that date.
Laba atau rugi kurs yang terjadi dikreditkan The resulting gains or losses are credited or
atau dibebankan pada laporan laba rugi dan charged to the statement of profit or loss and
penghasilan komprehensif lain tahun other comprehensive income for the current
berjalan. year.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the middle
kurs tengah mata uang asing adalah sebagai rates of the foreign currencies are as follows:
berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Pound Sterling Inggris 22.439,55 20.218,54 Great Britain Pound Sterling
Franc Swiss 21.026,42 17.815,04 Swiss Franc
Euro Eropa 19.571,45 16.758,12 European Euro
Dolar Amerika Serikat 16.675,00 16.095,00 United States Dollar
Dolar Singapura 12.965,05 11.844,58 Singapore Dollar
Dolar Kanada 12.167,54 11.201,59 Canadian Dollar
Dolar Australia 11.152,24 10.013,51 Australian Dollar
Dolar Selandia Baru 9.625,65 9.067,93 New Zealand Dollar
Ringgit Malaysia 4.108,16 3.597,86 Malaysian Ringgit
Yuan China (CNY) 2.384,72 2.204,99 (CNY) Chinese Yuan
Yuan China (CNH) 2.385,00 2.198,50 (CNH) Chinese Yuan
Dolar Hong Kong 2.142,30 2.073,11 Hong Kong Dollar
Krona Swedia 1.809,27 1.463,26 Swedish Krona
Baht Thailand 529,20 469,79 Thailand Baht
Yen Jepang 106,50 103,03 Japanese Yen
z. Imbalan kerja z. Employee benefits
Beban pensiun berdasarkan program dana Pension costs under defined benefit pension
pensiun manfaat pasti ditentukan melalui plans are determined by periodic actuarial
perhitungan aktuaria secara periodik dengan calculation using the projected-unit-credit
menggunakan metode projected-unit-credit method and applying the assumptions on
dan menerapkan asumsi atas tingkat discount rate, expected return on plan assets
diskonto, hasil yang diharapkan atas aset and annual rate of increase in compensations.
dana pensiun dan tingkat kenaikan manfaat
pasti pensiun tahunan.
57
Page 442
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
z. Imbalan kerja (lanjutan) z. Employee benefits (continued)
Seluruh pengukuran kembali yang terdiri atas All remeasurements comprises of actuarial
keuntungan dan kerugian aktuarial dan hasil gains and losses and the return of plan assets
atas aset dana pensiun (tidak termasuk (excluding net interest) are recognized
bunga bersih) diakui langsung melalui immediately through other comprehensive
penghasilan komprehensif lainnya dengan income in order for the net pension asset or
tujuan agar aset atau kewajiban pensiun liability recognized in the statement of financial
bersih diakui dalam laporan posisi keuangan position to reflect the full value of the plan
untuk mencerminkan nilai penuh dari defisit deficit and surplus. Remeasurements are not
dan surplus dana pensiun. Pengukuran reclassified to profit or loss in the subsequent
kembali tidak direklasifikasikan ke laba atau periods.
rugi pada periode berikutnya.
Seluruh biaya jasa lalu diakui di awal pada All past service costs are recognized at the
saat amendemen/kurtailmen terjadi atau earlier of when the amendment/curtailment
ketika biaya restrukturisasi atau pemutusan occurs and when the restructuring costs or
hubungan kerja diakui. Sebagai akibatnya, termination costs are recognized. As a result,
biaya jasa lalu yang belum vested tidak lagi unvested past service costs can no longer be
dapat ditangguhkan dan diakui selama deferred and recognized over the future
periode vesting masa depan. vesting period.
Beban bunga dan pengembalian aset dana The interest costs and expected return on plan
pensiun yang diharapkan sebagaimana assets used in the previous version of SFAS
digunakan dalam PSAK 219 digantikan 219 are replaced with a net-interest amount,
dengan beban bunga - bersih yang dihitung which are calculated by applying the discount
dengan menggunakan tingkat diskonto untuk rate to the net defined benefit liability or asset
mengukur kewajiban manfaat pasti-bersih at the start of each annual reporting period.
atau aset pada saat awal dari tiap periode
pelaporan tahunan.
Bank memiliki program pensiun iuran pasti. The Bank has a defined contribution plan. The
Imbalan yang akan diterima karyawan benefit to be received by employees is
ditentukan berdasarkan jumlah iuran yang determined based on the amount of
dibayarkan pemberi kerja dan karyawan contribution paid by the employer and
ditambah dengan hasil investasi iuran employee and the investment earnings of the
tersebut. fund.
aa. Pajak penghasilan aa. Income tax
Bank menerapkan PSAK 212 mengenai The Bank has applied SFAS 212 regarding
“Pajak Penghasilan” yang mengharuskan “Accounting for Income Tax” which requires
Perusahaan untuk memperhitungkan the Company to account for the current and
konsekuensi pajak kini dan pajak masa future tax consequences of the future recovery
depan atas pemulihan di masa depan (settlement) of the carrying amount of assets
(penyelesaian) dari jumlah tercatat aset (liabilities) that are recognized in the
(liabilitas) yang diakui dalam laporan posisi statements of financial position and
keuangan dan transaksi-transaksi serta transactions and other events of the current
peristiwa lain yang terjadi dalam periode period.
berjalan.
58
Page 443
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
aa. Pajak penghasilan (lanjutan) aa. Income tax (continued)
Bank menerapkan metode posisi keuangan The Bank adopts the financial position method
dalam menghitung beban pajak in determining its deferred tax. Under this
tangguhannya. Dengan metode ini, aset dan method, deferred tax assets and liabilities are
liabilitas pajak tangguhan diakui pada setiap recognized at each reporting date for
tanggal pelaporan sebesar perbedaan temporary differences between the financial
temporer aset dan liabilitas untuk tujuan and tax bases of assets and liabilities. This
akuntansi dan tujuan pajak. Metode ini juga method also requires the recognition of future
mengharuskan pengakuan manfaat pajak di tax benefits, to the extent that realization of
masa akan datang, jika kemungkinan such benefits is probable. Currently enacted or
realisasi manfaat tersebut di masa substantively enacted tax rates are used in the
mendatang cukup besar. Tarif pajak yang determination of deferred income tax.
berlaku atau yang secara substansial telah
berlaku digunakan dalam menentukan pajak
penghasilan tangguhan.
Aset pajak tangguhan diakui apabila terdapat Deferred tax assets are recognized to the
kemungkinan besar bahwa jumlah laba fiskal extent that it is probable that future taxable
pada masa datang akan memadai untuk profit will be available to compensate the
mengkompensasi perbedaan temporer yang temporary differences which result in such
menimbulkan aset pajak tangguhan tersebut. deferred tax assets.
Aset dan liabilitas pajak penghasilan Deferred income tax assets and liabilities are
tangguhan dapat saling hapus apabila offset when there is a legally enforceable right
terdapat hak yang berkekuatan hukum untuk to offset current tax assets against current tax
melakukan saling hapus antara aset pajak liabilities and when the deferred income tax
kini dengan liabilitas pajak kini dan apabila assets and liabilities relate to income taxes
aset dan liabilitas tangguhan terkait pajak levied by the same taxation authority on either
penghasilan yang dikenakan oleh otoritas the same taxable entity or different taxable
perpajakan yang sama, baik atas entitas entities where there is an intention to settle the
kena pajak yang sama ataupun berbeda dan balances on a net basis.
adanya niat untuk melakukan penyelesaian
saldo-saldo tersebut secara neto.
Perubahan terhadap kewajiban perpajakan Amendments to taxation obligations are
dicatat pada saat diterimanya surat ketetapan recorded when an assessment is received or if
atau apabila dilakukan banding ketika hasil an appeal is applied when the results of the
banding diterima. appeal are received.
ab. Laba per saham ab. Earning per share
Laba per saham dasar dihitung dengan Basic earnings per share is computed by
membagi laba tahun berjalan yang dapat dividing income for the year attributable to
diatribusikan kepada pemegang saham equity holders by weighted average number of
dengan jumlah rata-rata tertimbang saham issued and fully paid shares outstanding
yang ditempatkan dan disetor penuh pada during the year.
tahun bersangkutan.
59
Page 444
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
ac. Transaksi restrukturisasi antara entitas ac. Restructuring transactions among entities
sepengendali under common control
Bank menerapkan PSAK 338 tentang The Bank prospectively adopted SFAS 338
“Kombinasi Bisnis Entitas Sepengendali” regarding “Business Combinations of Entities
yang menggantikan PSAK 338 mengenai Under Common Control” which supersedes
“Akuntansi Restrukturisasi Entitas SFAS 338, regarding “Accounting for
Sepengendali” kecuali atas saldo selisih nilai Restructuring of Entities Under Common
transaksi restrukturisasi entitas sepengendali Control” except for the previously recognized
yang diakui sebelumnya, disajikan sebagai difference in value of restructuring
bagian dari “Tambahan Modal Disetor” dalam transactions of entities under common control
bagian ekuitas. PSAK ini mengatur tentang are presented as “Additional Paid-in Capital” in
akuntansi kombinasi bisnis entitas the equity section. This SFAS prescribes the
sepengendali, baik untuk entitas yang accounting for business combinations of
menerima bisnis maupun untuk entitas yang entities under common control for both the
melepas bisnis. entity which receiving the business and the
entity which disposing the business.
Dalam PSAK 338, pengalihan bisnis antara Under SFAS 338, transfer of business within
entitas sepengendali tidak mengakibatkan entities under common control does not result
perubahan substansi ekonomi kepemilikan in a change of the economic substance of
atas bisnis yang dialihkan dan tidak dapat ownership of the business being transferred
menimbulkan laba atau rugi bagi Bank and would not result in a gain or loss to the
secara keseluruhan ataupun bagi entitas Bank or to the individual entity within the Bank.
individual dalam Bank tersebut. Karena Since the transfer of business of entities under
pengalihan bisnis antara entitas common control does not result in a change of
sepengendali tidak mengakibatkan the economic substance, then the business
perubahan substansi ekonomi, maka bisnis being exchanged is recorded at book value as
yang dipertukarkan dicatat pada nilai buku a business combination using the pooling-of-
sebagai kombinasi bisnis dengan interests method.
menggunakan metode penyatuan
kepemilikan.
Dalam menerapkan metode penyatuan In applying the pooling-of-interests method,
kepemilikan, komponen laporan keuangan the components of the financial statements for
bila terjadi kombinasi bisnis dan untuk the period during which the business
periode lain yang disajikan untuk tujuan combination occurred and for other periods
perbandingan disajikan sedemikian rupa presented for comparison purposes are
seolah-olah kombinasi bisnis telah terjadi presented in such a manner as if the business
sejak awal periode terjadi sepengendalian. combination has already happened since the
Selisih antara nilai tercatat transaksi beginning of the periods during which the
kombinasi bisnis dan jumlah imbalan yang entities were under common control. The
dialihkan diakui dalam akun “Tambahan difference between the carrying amounts of
modal disetor - neto”. the business combination transaction and the
consideration transferred is recognized under
the account “Additional paid-in capital - net”.
60
Page 445
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
ad. Informasi segmen ad. Segment information
Segmen operasi adalah komponen Bank An operating segment is the Bank’s
yang terlibat dalam aktivitas bisnis yang component that is involved in business
memperoleh pendapatan dan menimbulkan activities which derives income and incurs
beban, yang hasil operasinya dikaji ulang expenses, in which the operating result is
secara regular oleh pengambil keputusan reviewed regularly by operational decision
operasional untuk membuat keputusan maker for making decisions related to
tentang sumber daya yang dialokasikan pada resources that are allocated to the segment
segmen tersebut dan menilai kinerjanya and evaluates the performance and provides
serta menyediakan informasi keuangan yang separable financial information. The operating
dapat dipisahkan. Segmen operasi terbagi segment has been determined to be
dalam kelompok wholesale, retail dan wholesale, retail and others.
lainnya.
ae. Perubahan Pernyataan Standar Akuntansi ae. Changes to Statements of Financial
Keuangan dan Interpretasi Standar Accounting Standards and Interpretations
Akuntansi Keuangan of Statements of Financial Accounting
Standards
Penerapan dan penyesuaian dari PSAK dan The adoption and the adjustment of new SFAS
amandemen baru berikut sejak tanggal and amendment since 1 January 2025 did not
1 Januari 2025, tidak menimbulkan cause any substantial changes to the Bank’s
perubahan substansial terhadap kebijakan accounting policies and did not have any
akuntansi Bank dan tidak berdampak significant impact on the amounts reported for
signifikan terhadap jumlah yang dilaporkan current years or prior years:
pada tahun berjalan atau tahun sebelumnya:
Amendemen PSAK 221 “Pengaruh Amendment of SFAS 221 “The Effect of
Perubahan Kurs Valuta Asing tentang Changes in Foreign Exchange Rates on the
Kekurangan Ketertukaran”. Lack of Convertibility”.
Amandemen tersebut mengharuskan The amendments require disclosure of
pengungkapan informasi yang information that enables users of financial
memungkinkan pengguna laporan keuangan statements to understand the impact of a
memahami dampak mata uang yang tidak currency not being exchangeable into the
dapat dipertukarkan dengan mata uang lain other currency affects, or is expected to affect,
yang memengaruhi, atau diperkirakan akan the entity’s financial performance, financial
memengaruhi, kinerja keuangan, posisi position and cash flows. The amendments
keuangan, dan arus kas entitas. Amandemen apply for annual reporting periods beginning
berlaku untuk periode pelaporan tahunan on or after 1 January 2025. Earlier application
yang dimulai pada atau setelah is permitted which an entity is required to
1 Januari 2025. Penerapan dini disclose that fact.
diperkenankan dan bila dilakukan maka
entitas mengungkapkan fakta tersebut.
61
Page 446
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan estimates
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: judgments and estimates are as follows:
Usaha yang berkelanjutan Going concern
Manajemen Bank telah melakukan penilaian The Bank’s management has made an
atas kemampuan Bank untuk melanjutkan assessment of the Bank’s ability to continue as
kelangsungan usahanya dan berkeyakinan a going concern and is satisfied that the Bank
bahwa Bank memiliki sumber daya untuk has the resources to continue in business for
melanjutkan usahanya di masa mendatang. the foreseeable future.
Selain itu, Manajemen menyadari bahwa Furthermore, the Management realized that
tidak ada ketidakpastian material yang dapat there are no material uncertainties that may
menimbulkan keraguan yang signifikan cast significant doubt upon the Bank’s ability to
terhadap kemampuan Bank untuk continue as a going concern. Therefore, the
melanjutkan kelangsungan usahanya. Oleh financial statements continue to be prepared
karena itu, laporan keuangan telah disusun on a going concern basis.
atas dasar usaha yang berkelanjutan.
Nilai wajar atas instrumen keuangan Fair value of financial instruments
Bila nilai wajar aset keuangan dan liabilitas When the fair values of financial assets and
keuangan yang tercatat pada laporan posisi financial liabilities recorded on the statement
keuangan tidak tersedia di pasar aktif, of financial position cannot be derived from
nilainya ditentukan dengan menggunakan active markets, they are determined using a
berbagai teknik penilaian termasuk variety of valuation techniques that include the
penggunaan model matematika. Input untuk use of mathematical models. The inputs to
model ini berasal dari data pasar yang bisa these models are derived from observable
diamati sepanjang data tersebut tersedia, market data where possible, but where
namun bila data pasar yang bisa diamati observable market data are not available,
tersebut tidak tersedia, maka digunakan management judgment is required to establish
pertimbangan manajemen untuk fair values.
menentukan nilai wajar.
62
Page 447
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan (lanjutan) estimates (continued)
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: (lanjutan) judgments and estimates are as follows:
(continued)
Nilai wajar atas instrumen keuangan Fair value of financial instruments (continued)
(lanjutan)
Pertimbangan manajemen tersebut Management judgments include
mencakup pertimbangan likuiditas dan considerations of liquidity and model inputs
masukan model seperti volatilitas untuk such as volatility for long term derivatives and
transaksi derivatif yang berjangka panjang discount rates, early payment rates and
dan tingkat diskonto, tingkat pelunasan default rate assumptions.
dipercepat dan asumsi tingkat gagal bayar.
Bank menampilkan nilai wajar atas instrumen The Bank presents fair value of financial
keuangan berdasarkan hierarki nilai wajar instruments based on the following fair value
sebagai berikut: hierarchy:
- Tingkat 1 - Level 1
Harga kuotasian (tidak disesuaikan) dalam Quoted prices (unadjusted) in active markets
pasar aktif untuk aset atau liabilitas yang for identical assets or liabilities;
identik;
- Tingkat 2 - Level 2
Input selain harga kuotasian yang Inputs other than quoted prices included
termasuk dalam Tingkat 1 yang dapat within Level 1 that are observable for the
diobservasi untuk aset dan liabilitas baik asset or liability either directly (example,
secara langsung (misalnya harga) atau price) or indirectly; and
secara tidak langsung; dan
- Tingkat 3 - Level 3
Input untuk aset dan liabilitas yang bukan Inputs for the asset and liability that are not
berdasarkan pada pasar yang dapat based on observable market data
diobservasi (input yang tidak dapat (unobservable inputs).
diobservasi).
Nilai wajar atas instrumen derivatif yang The fair values of derivative instruments
dinilai menggunakan teknik penilaian dengan valued by valuation techniques using
menggunakan komponen yang dapat diamati components which can be observed in the
di pasar terutama adalah swap suku bunga, market, primarily are interest rate swaps,
swap mata uang dan kontrak pertukaran currency swaps and currency exchange
mata uang. Teknik penilaian yang paling contracts. Most widely used valuation
banyak digunakan meliputi model penilaian techniques include forward and swap
forward dan swap yang menggunakan valuation models which use the present value
perhitungan nilai kini. Model tersebut calculation. The models incorporate various
menggabungkan berbagai komponen yang components which include the credit quality of
meliputi kualitas kredit dari counterparty, nilai the counterparty, spot value and future
spot dan kontrak berjangka serta kurva contracts and interest rate curve.
tingkat suku bunga.
63
Page 448
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan (lanjutan) estimates (continued)
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: (lanjutan) judgments and estimates are as follows:
(continued)
Nilai wajar atas instrumen keuangan Fair value of financial instruments (continued)
(lanjutan)
Teknik penilaian termasuk model nilai tunai Valuation techniques include net present value
dan arus kas yang didiskontokan dan and discounted cash flow models and
perbandingan dengan instrumen yang comparison to similar instruments for which
sejenis bila terdapat harga pasar yang dapat market observable prices exist. Assumptions
diobservasi. Asumsi dan input yang and inputs used in valuation techniques
digunakan dalam teknik penilaian termasuk include risk-free and benchmark interest rates,
suku bunga bebas risiko dan suku bunga credit spreads and other variables used in
acuan, credit spread dan variabel lainnya estimating discount rates, bond prices, foreign
yang digunakan dalam mengestimasi tingkat currency exchange rates, and expected price
diskonto, harga obligasi, kurs valuta asing, volatilities and correlations. The objective of
serta tingkat kerentanan dan korelasi harga valuation technique is to arrive at a fair value
yang diharapkan. Tujuan dari teknik penilaian determination that reflects the price of the
adalah penentuan nilai wajar yang financial instrument at the reporting date that
mencerminkan harga dari instrumen would have been determined by market
keuangan pada tanggal pelaporan yang akan participants acting at arms length.
ditentukan oleh para partisipan di pasar
dalam suatu transaksi yang wajar.
Penurunan nilai kredit yang diberikan Impairment losses on loans
Bank melakukan penelaahan pada setiap The Bank reviews its loans at each statement
tanggal laporan posisi keuangan untuk of financial position date to assess whether an
menilai apakah penurunan nilai harus dicatat impairment loss should be recorded in the
dalam laporan laba rugi dan penghasilan statement of profit or loss and other
komprehensif lain. Secara khusus, comprehensive income. In particular,
pertimbangan manajemen diperlukan dalam judgment by management is required in the
estimasi jumlah dan waktu arus kas di masa estimation of the amount and timing of future
mendatang ketika menentukan penurunan cash flows when determining the impairment
nilai. loss.
64
Page 449
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan (lanjutan) estimates (continued)
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: (lanjutan) judgments and estimates are as follows:
(continued)
Penurunan nilai kredit yang diberikan Impairment losses on loans (continued)
(lanjutan)
Dalam mengestimasi arus kas tersebut, Bank In estimating these cash flows, the Bank
melakukan penilaian atas kondisi keuangan makes judgment about the borrower’s financial
peminjam dan nilai realisasi bersih agunan. situation and the net realizable value of
Estimasi tersebut didasarkan pada asumsi collateral. These estimates are based on the
dari sejumlah faktor dan hasil aktual mungkin assumptions about number of factors and
berbeda, sehingga mengakibatkan actual results may differ that cause changes to
perubahan penyisihan di masa depan. the allowance in the future.
Penurunan nilai aset yang diukur pada nilai Impairment in value of fair value through other
wajar melalui pendapatan komprehensif lain comprehensive income and acceptance
dan tagihan akseptasi receivables
Bank menelaah aset yang diklasifikasikan The Bank reviews assets which are classified
sebagai nilai wajar melalui pendapatan as fair value through other comprehensive
komprehensif lain dan tagihan akseptasi income and acceptance receivables at each
pada setiap tanggal laporan posisi keuangan financial position date to assess whether
untuk menilai apakah telah terjadi penurunan impairment has occurred. The assessment
nilai. Penilaian tersebut menggunakan uses the same considerations as applied to
pertimbangan yang sama seperti yang individual assessment on loans.
diterapkan pada penilaian secara individual
atas kredit yang diberikan.
65
Page 450
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan (lanjutan) estimates (continued)
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: (lanjutan) judgments and estimates are as follows:
(continued)
Cadangan kerugian penurunan nilai aset Allowances for impairment losses of financial
keuangan assets
Kondisi spesifik counterparty yang In the calculation of allowance for impairment
mengalami penurunan nilai dalam losses of financial assets, the specific
pembentukan cadangan kerugian atas aset condition of impaired counterparty is
keuangan dievaluasi secara individu individually evaluated based on management's
berdasarkan estimasi terbaik manajemen best estimate of the present value of the
atas nilai kini arus kas yang diharapkan expected cash flows to be received. In
akan diterima. Dalam mengestimasi arus estimating these cash flows, management
kas tersebut, manajemen membuat makes judgements about the counterparty's
pertimbangan tentang situasi keuangan financial situation and the net realizable value
counterparty dan nilai realisasi bersih dari of any underlying collateral. Each impaired
setiap agunan. Setiap aset yang mengalami asset is assessed on its merits, the completion
penurunan nilai harus dinilai sesuai dengan strategy and estimated cash flows which are
manfaat yang ada, strategi penyelesaian considered recoverable.
dan estimasi arus kas yang diperkirakan
dapat diterima.
Perhitungan cadangan penurunan nilai Collectively assessed impairment allowances
kolektif meliputi kerugian kredit yang cover credit losses inherent in portfolios of
melekat dalam portofolio aset keuangan financial assets with similar economic
dengan karakteristik ekonomi yang sama characteristics when there is objective
ketika terdapat bukti objektif penurunan nilai evidence to suggest that they contain impaired
terganggu, tetapi penurunan nilai secara financial assets, but the individual impaired
individu belum dapat diidentifikasi. Dalam items cannot yet be identified. In assessing the
menilai kebutuhan untuk cadangan kolektif, need for collective allowances, management
manajemen mempertimbangkan faktor- considers factors such as credit quality and
faktor seperti kualitas kredit dan jenis type of product. In order to estimate the
produk. Guna membuat estimasi cadangan required allowance, assumptions are made to
yang diperlukan, manajemen membuat define the way inherent losses are modelled
asumsi untuk menentukan kerugian yang and to determine the required input
melekat, dan untuk menentukan parameter parameters, based on historical experiences,
input yang diperlukan, berdasarkan current economic conditions and future
pengalaman masa lalu, kondisi ekonomi economic condition as well since 1 January
saat ini dan juga kondisi ekonomi masa 2020.
depan sejak tanggal 1 Januari 2020.
66
Page 451
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan (lanjutan) estimates (continued)
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: (lanjutan) judgments and estimates are as follows:
(continued)
Cadangan kerugian penurunan nilai aset Allowances for impairment losses of financial
keuangan (lanjutan) assets (continued)
Keakuratan penyisihan tergantung pada The accuracy of the allowances depends on
seberapa baik estimasi arus kas masa how well the estimated future cash flows for
depan untuk cadangan counterparty specific counterparty allowances and the
tertentu dan asumsi model dan parameter model assumptions and parameters are used
yang digunakan dalam menentukan in determining collective allowances.
cadangan kolektif.
Penurunan nilai aset non-keuangan Impairment of non-financial assets
Bank mengevaluasi penurunan nilai aset The Bank assesses impairment of assets
apabila terdapat kejadian atau perubahan whenever events or changes in circumstances
keadaan yang mengindikasikan bahwa nilai that would indicates that the carrying amount
tercatat aset tak dapat dipulihkan kembali. of an asset may not be recoverable. The
Faktor-faktor penting yang dapat factors that the Bank considers important
menyebabkan penelaahan penurunan nilai which could trigger an impairment review
adalah sebagai berikut: include the 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 yang operating results;
akan datang;
b) Perubahan yang signifikan dalam cara b) Significant changes in the manner of use of
penggunaan aset atau strategi bisnis 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.
Bank mengakui kerugian penurunan nilai The Bank recognizes an impairment loss
apabila nilai tercatat aset melebihi nilai yang whenever the carrying amount of an asset
dapat dipulihkan. Nilai terpulihkan adalah exceeds its recoverable amount. The
nilai yang lebih tinggi antara nilai wajar recoverable amount is the whichever higher of
dikurang biaya untuk menjual dengan nilai an asset’s (or cash-generating units) fair value
pakai aset (atau unit penghasil kas). Nilai less costs to sell and its value in use.
terpulihkan diestimasi untuk aset individual Recoverable amounts are estimated for
atau jika tidak memungkinkan, untuk unit individual assets or if it is not possible, for the
penghasil kas yang mana aset tersebut cash-generating unit to which the asset
merupakan bagian daripada unit tersebut. belongs.
67
Page 452
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan (lanjutan) estimates (continued)
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: (lanjutan) judgments and estimates are as follows:
(continued)
Metode Suku Bunga Efektif (EIR) Effective Interest Rate (EIR) Method
Manajemen menggunakan estimasi Management applied the estimated expected
ekspektasi umur kredit perumahan dengan life of mortgage loan using behavior life
pendekatan umur behavior dan akan approach and will reassess the behavior life to
melakukan penilaian kembali perilaku umur determine the best estimated life of housing
behavior untuk menentukan estimasi umur loans, regularly.
terbaik kredit perumahan secara berkala.
Aset pajak tangguhan Deferred tax assets
Aset pajak tangguhan diakui atas jumlah Deferred tax assets are recognized for the
pajak penghasilan terpulihkan pada periode future recoverable taxable income arising from
mendatang sebagai akibat dari perbedaan temporary difference. Management’s
temporer. Justifikasi manajemen diperlukan judgment is required to determine the amount
untuk menentukan jumlah aset pajak of deferred tax assets that can be recognized
tangguhan yang dapat diakui sesuai dengan based upon the likely timing and level of future
perkiraan waktu dan tingkat laba fiskal di taxable profits together with future tax
masa mendatang sejalan dengan strategi strategy.
rencana perpajakan ke depan.
Klasifikasi aset dan liabilitas keuangan Classification of financial assets and liabilities
Bank menetapkan klasifikasi aset dan The Bank determines the classifications of
liabilitas tertentu sebagai aset keuangan dan certain assets and liabilities as financial assets
liabilitas keuangan dengan and financial liabilities by judging if they meet
mempertimbangkan apakah definisi yang the definition set forth in SFAS 109.
ditetapkan PSAK 109 terpenuhi. Dengan Accordingly, the financial assets and financial
demikian, aset keuangan dan liabilitas liabilities are accounted for in accordance with
keuangan diakui sesuai dengan kebijakan the Bank’s accounting policies disclosed in
akuntansi Bank seperti diungkapkan pada Note 2d.
Catatan 2d.
68
Page 453
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
2. Ikhtisar Informasi Kebijakan Akuntansi 2. Summary of Material Accounting Policies
Material (lanjutan) Information (continued)
Kebijakan akuntansi utama yang diterapkan The principal accounting policies adopted in
dalam penyusunan laporan keuangan Bank preparing the financial statements of the Bank are
adalah seperti dijabarkan di bawah ini: (lanjutan) set out below: (continued)
af. Pertimbangan dan estimasi akuntansi af. Judgments and significant accounting
yang signifikan (lanjutan) estimates (continued)
Dalam proses penerapan kebijakan In the process of applying the Bank’s
akuntansi Bank, Manajemen telah accounting policies, Management has
melakukan pertimbangan dan estimasi exercised professional judgments and made
profesional dalam menentukan jumlah yang estimates in determining the amounts
diakui dalam laporan keuangan. recognized in the financial statements. The
Pertimbangan dan estimasi profesional yang most significant uses of the professional
signifikan adalah sebagai berikut: (lanjutan) judgments and estimates are as follows:
(continued)
Imbalan kerja Employee benefits
Penentuan liabilitas imbalan kerja Bank The Bank’s employee benefit liabilities are
bergantung pada pemilihan asumsi yang determined depend on the selection of certain
digunakan oleh aktuaris independen dan assumptions used by the independent
manajemen Bank dalam menghitung jumlah- actuaries and the Bank’s management in
jumlah tersebut. Asumsi tersebut termasuk calculating such amounts. Those assumptions
antara lain, tingkat diskonto, tingkat kenaikan include among others, discount rates, future
gaji tahunan, tingkat pengunduran diri annual salary increase, annual employee
karyawan tahunan, tingkat kecacatan, umur turnover rate, disability rate, retirement age
pensiun dan tingkat kematian. and mortality rate.
Pajak penghasilan Income tax
Bank mengakui liabilitas atas pajak The Bank recognizes liabilities for corporate
penghasilan badan berdasarkan estimasi income tax based on estimation of whether
apakah akan terdapat tambahan pajak additional corporate income tax will be due.
penghasilan badan.
3. Kombinasi Bisnis 3. Business Combination
Bank telah menyelesaikan Penjualan dan The Bank has completed the Sale and Purchase of
Pembelian Aset dan Liabilitas atas bisnis Assets and Liabilities for the consumer business
konsumer dari Citibank N.A., Indonesia pada from Citibank N/A., Indonesia on 18 November
tanggal 18 November 2023. Alokasi harga 2023. The purchase price allocation was finalized
pembelian difinalisasi di laporan keuangan untuk in the Financial Statements for the year ended
tahun yang berakhir pada tanggal 31 Desember 31 December 2024. The final goodwill amount of
2024. Nilai goodwill akhir menjadi sebesar Rp813,973 has been adjusted in the Financial
Rp813.973 telah disesuaikan di Laporan Statements for the year ended
Keuangan untuk tahun yang berakhir pada 31 31 December 2024. Based on finalized purchase
Desember 2024. Berdasarkan alokasi harga price allocation, other intangible assets related to
pembelian yang telah difinalisasi, aset tak consumer business relationships and core deposits
berwujud lainnya berkaitan dengan hubungan amounting to Rp320,000 has been adjusted in the
pelanggan dari bisnis konsumer dan core Financial Statements for the year ended 31
deposits senilai Rp320.000 telah disesuaikan di December 2024.
Laporan Keuangan untuk tahun yang berakhir
pada tanggal 31 Desember 2024.
69
Page 454
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
3. Kombinasi Bisnis (lanjutan) 3. Business Combination (continued)
Berikut adalah mutasi dari saldo aset tidak The followings are movement of intangible assets
berwujud termasuk goodwill: including goodwill:
Aset tak berwujud/
Intangible assets
Hubungan
dengan
nasabah/
Customer
31 Desember 2025 relationship Core deposits Goodwill Total 31 December 2025
Biaya perolehan Cost
Saldo awal 140.000 180.000 813.973 1.133.973 Beginning balance
Total biaya perolehan 140.000 180.000 813.973 1.133.973 Total cost
Akumulasi amortisasi Accumulated amortization
Saldo awal 16.333 21.000 - 37.333 Beginning balance
Amortisasi tahun berjalan 14.000 18.000 - 32.000 Current year amortization
Total akumulasi amortisasi 30.333 39.000 - 69.333 Total accumulated amortization
Nilai buku - neto 109.667 141.000 813.973 1.064.640 Book value - net
Aset tak berwujud/
Intangible assets
Hubungan
dengan
nasabah/
Customer
31 Desember 2024 relationship Core deposits Goodwill Total 31 December 2024
Biaya perolehan Cost
Saldo awal 140.000 80.000 913.973 1.133.973 Beginning balance
Penyesuaian - 100.000 (100.000) - Adjustments
Total biaya perolehan 140.000 180.000 813.973 1.133.973 Total cost
Akumulasi amortisasi Accumulated amortization
Saldo awal 2.334 1.333 - 3.667 Beginning balance
Amortisasi tahun berjalan 13.999 19.667 - 33.666 Current year amortization
Total akumulasi amortisasi 16.333 21.000 - 37.333 Total accumulated amortization
Nilai buku - neto 123.667 159.000 813.973 1.096.640 Book value - net
Aset tidak berwujud hubungan dengan nasabah Customer relationship and core deposits intangible
dan core deposits masing-masing di amortisasi assets are amortized over 10 years, respectively.
selama 10 tahun.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of 31 December 2025 and 2024, the Bank has
telah melakukan uji penurunan nilai tahunan atas performed its annual impairment test as on goodwill
goodwill dan berkesimpulan tidak terdapat and conclude no impairment of goodwill.
penurunan nilai goodwill.
70
Page 455
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
4. Kas 4. Cash
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 553.759 612.437 Rupiah
Mata uang asing Foreign currencies
Dolar Amerika Serikat 60.994 43.621 United States Dollar
Dolar Singapura 27.951 25.782 Singapore Dollar
Total 642.704 681.840 Total
Kas dalam Rupiah termasuk uang pada mesin Cash in Rupiah includes cash in Automatic Teller
Anjungan Tunai Mandiri (ATM) sejumlah Machines (ATM) amounting to Rp8,097 and
Rp8.097 dan Rp9.460 masing-masing pada Rp9,460 as of 31 December 2025 and 2024,
tanggal 31 Desember 2025 dan 2024. respectively.
5. Giro pada Bank Indonesia 5. Current Accounts with Bank Indonesia
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 4.872.754 4.087.662 Rupiah
Dolar Amerika Serikat United States Dollar
(USD134.521.018 dan USD106.306.455 (USD134,521,018 and USD106,306,455
masing-masing pada tanggal as of 31 December 2025 and
31 Desember 2025 dan 2024) 2.243.138 1.711.002 2024, respectively)
Total 7.115.892 5.798.664 Total
Giro Wajib Minimum (GWM) Bank sesuai dengan Minimum Statutory Reserves (GWM) in
Peraturan Bank Indonesia (PBI) dan Peraturan accordance with Bank Indonesia Regulation (PBI)
Anggota Dewan Gubernur (PADG) diungkapkan and Regulation of the Members of The Board of
pada Catatan 45. Governors (PADG) are disclosed in Note 45.
71
Page 456
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. Giro pada Bank Lain 6. Current Accounts with Other Banks
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/ Types of current accounts
Jenis giro pada bank lain 31 December 2025 31 December 2024 with other banks
Pihak ketiga Third parties
Rupiah: Rupiah:
PT Bank Central Asia Tbk 3.148 2.150 PT Bank Central Asia Tbk
Lain-lain (masing-masing Indonesia
di bawah Rp2.000) 1.553 2.117 Others (below Rp2,000 each)
Subtotal - Pihak ketiga - Rupiah 4.701 4.267 Subtotal - Third parties - Rupiah
Yuan China Renminbi: Chinese Yuan Renminbi:
PT Bank ICBC Indonesia 315.494 96.983 PT Bank ICBC Indonesia
Dolar Amerika Serikat: United States Dollar:
JP Morgan Chase Bank, JP Morgan Chase Bank,
Amerika Serikat 253.768 272.120 United States of America
PT Bank Mandiri (Persero) Tbk 15.502 22.887 PT Bank Mandiri (Persero) Tbk
PT Bank Central Asia Tbk 11.247 10.538 PT Bank Central Asia Tbk
Deutsche Bank AG, Deutsche Bank AG,
Amerika Serikat 7.370 10.594 United States of America
Dolar Singapura: Singapore Dollar:
DBS Bank, Singapura 128.123 77.095 DBS Bank Singapore
Dolar Australia: Australian Dollar:
ANZ Bank Ltd., Australia 50.183 36.395 ANZ Bank Ltd., Australia
National Australia Bank, Australia 13.619 18.197 National Australia Bank, Australia
Yen Jepang: Japanese Yen:
Bank of Tokyo - Mitsubishi UFJ, Bank of Tokyo - Mitsubishi UFJ,
Jepang 50.055 74.643 Japan
Pound Sterling Inggris: Great Britain Pound Sterling:
Barclays Bank, London 44.936 36.361 Barclays Bank, London
Franc Swiss: Swiss Franc:
UBS AG, Zurich 25.972 37.003 UBS AG, Zurich
Euro Eropa: European Euro:
Deutsche Bank, Frankfurt 19.736 45.965 Deutsche Bank, Frankfurt
Dolar Kanada: Canadian Dollar:
Canadian Imperial Bank of Commerce, Canadian Imperial Bank of Commerce,
Toronto 13.329 19.151 Toronto
Dolar Selandia Baru: New Zealand Dollar:
ANZ National Bank, Selandia Baru 10.215 26.133 ANZ National Bank, New Zealand
Krona Swedia: Swedish Krona:
Danske Bank A/S, Swedia 3.194 2.796 Danske Bank A/S, Sweden
Lain-lain (masing-masing
di bawah Rp2.000) 973 328 Others (below Rp2,000 each)
Subtotal - Pihak ketiga - Subtotal - Third parties -
Mata uang asing 963.716 787.189 Foreign currencies
Total - Pihak ketiga 968.417 791.456 Total - Third parties
72
Page 457
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. Giro pada Bank Lain (lanjutan) 6. Current Accounts with Other Banks (continued)
Akun ini terdiri dari: (lanjutan) This account consists of: (continued)
31 Desember/ 31 Desember/ Types of current accounts
Jenis giro pada bank lain 31 December 2025 31 December 2024 with other banks
Pihak berelasi (Catatan 37) Related parties (Note 37)
Dolar Singapura: Singapore Dollar:
United Overseas Bank Ltd., Singapura 15.815 15.925 United Overseas Bank Ltd., Singapore
Dolar Amerika Serikat: United States Dollar:
United Overseas Bank Ltd., Singapura 6.699 5.821 United Overseas Bank Ltd., Singapore
Dolar Hong Kong: Hong Kong Dollar:
United Overseas Bank Ltd., Hong Kon g 6.220 6.050 United Overseas Bank Ltd., Hong Kong
United Overseas Bank Ltd., Singapura 107 31 United Overseas Bank Ltd., Singapore
Yen Jepang: Japanese Yen:
United Overseas Bank Ltd., Tokyo 1.887 4.020 United Overseas Bank Ltd., Tokyo
Dolar Australia: Australian Dollar:
United Overseas Bank Ltd., Sydney 1.170 759 United Overseas Bank Ltd., Sydney
Yuan China: Chinese Yuan:
United Overseas Bank Ltd., Shanghai 890 1.829 United Overseas Bank Ltd., Shanghai
Euro Eropa: European Euro:
United Overseas Bank Ltd., Singapura 780 634 United Overseas Bank Ltd., Singapore
Yuan China Renminbi: Chinese Yuan Renminbi:
United Overseas Bank Ltd., Shanghai 463 187 United Overseas Bank Ltd., Shanghai
United Overseas Bank Ltd., Singapura 132 121 United Overseas Bank Ltd., Singapore
Baht Thailand: Thailand Baht:
United Overseas Bank Ltd., Thailand 136 142 United Overseas Bank Ltd., Thailand
Ringgit Malaysia: Malaysian Ringgit:
United Overseas Bank Ltd., Malaysia 75 74 United Overseas Bank Ltd., Malaysia
Total - Pihak berelasi 34.374 35.593 Total - Related parties
Total 1.002.791 827.049 Total
Cadangan kerugian penurunan nilai (2.642) (5.536) Allowance for impairment losses
Neto 1.000.149 821.513 Net
Kisaran suku bunga rata-rata untuk giro pada The range of average interest rate for current
bank lain adalah sebagai berikut: accounts with other banks are as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 0,00% - 0,02% 0,00% - 0,03% Rupiah
Mata uang asing 0,00% - 5,20% 0,00% - 6,49% Foreign currency
Tidak terdapat giro pada bank lain yang diblokir There were no current accounts with other banks
dan dijadikan jaminan pada tanggal blocked and pledged as collateral as of
31 Desember 2025 dan 2024. 31 December 2025 and 2024.
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 984.482 - - 984.482 31 December 2023
Mutasi neto (157.433) - - (157.433) Net movement
31 Desember 2024 827.049 - - 827.049 31 December 2024
Mutasi neto 175.742 - - 175.742 Net movement
31 Desember 2025 1.002.791 - - 1.002.791 31 December 2025
73
Page 458
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
6. Giro pada Bank Lain (lanjutan) 6. Current Accounts with Other Banks (continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 2.706 - - 2.706 31 December 2023
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (38) - - (38) repaid (excluding write-offs)
Pengukuran kembali 2.868 - - 2.868 Remeasurement
31 Desember 2024 5.536 - - 5.536 31 December 2024
Pengukuran Kembali (2.894) - - (2.894) Remeasurement
31 Desember 2025 2.642 - - 2.642 31 December 2025
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai adalah cukup allowance for impairment losses is adequate to
untuk menutup kemungkinan kerugian penurunan cover possible impairment losses from
nilai atas tidak tertagihnya giro pada bank lain. uncollectible current accounts with other banks.
7. Penempatan pada Bank Indonesia dan Bank 7. Placements with Bank Indonesia and Other
Lain Banks
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
Jenis penempatan 31 December 2025 31 December 2024 Types of placements
Pihak ketiga Third parties
Rupiah: Rupiah:
Fasilitas Simpanan Bank Indonesia - 149.956 Deposit Facilities of Bank Indonesia
Subtotal - Pihak ketiga - Rupiah - 149.956 Subtotal - Third parties - Rupiah
Mata uang asing: Foreign currencies:
Call Money: Call Money:
Bank of New York, Bank of New York,
Amerika Serikat 407.704 1.736.651 United States of America
Term Deposit Bank Indonesia - 1.770.450 Term Deposits of Bank Indonesia
Subtotal - Pihak ketiga - Subtotal - Third parties -
Mata uang asing 407.704 3.507.101 Foreign currencies
Total 407.704 3.657.057 Total
74
Page 459
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. Penempatan pada Bank Indonesia dan Bank 7. Placements with Bank Indonesia and Other
Lain (lanjutan) Banks (continued)
Kisaran suku bunga rata-rata untuk penempatan The range of average interest rates for placement
pada Bank Indonesia dan bank lain adalah with Bank Indonesia and other banks are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 4,52% - 4,87% 5,46% - 6,02% Rupiah
Mata uang asing 4,24% - 4,31% 5,23% - 5,25% Foreign currencies
Rincian penempatan pada Bank Indonesia dan The details of placements with Bank Indonesia and
bank lain berdasarkan jenis penempatan dan sisa other banks based on the type of placements and
umur sampai dengan jatuh tempo adalah sebagai remaining maturities are as follows:
berikut:
31 Desember/31 December 2025
Penempatan/ Call
Placements Money Total
Rupiah Rupiah
< 1 bulan - - - < 1 month
Mata uang asing Foreign currencies
< 1 bulan - 407.704 407.704 < 1 month
Total - 407.704 407.704 Total
31 Desember/31 December 2024
Penempatan/ Call
Placements Money Total
Rupiah Rupiah
< 1 bulan 149.956 - 149.956 < 1 month
Mata uang asing Foreign currencies
< 1 bulan 1.770.450 1.736.651 3.507.101 < 1 month
Total 1.920.406 1.736.651 3.657.057 Total
Tidak terdapat penempatan pada bank lain yang There were no placements with other banks
diblokir dan dijadikan jaminan pada tanggal blocked and pledged as collateral as of
31 Desember 2025 dan 2024. 31 December 2025 and 2024.
Rincian penempatan pada Bank Indonesia dan The details of placements with Bank Indonesia and
bank lain berdasarkan sisa umur sampai dengan other banks based on remaining maturities are
jatuh tempo terdapat pada Catatan 38. shown in Note 38.
75
Page 460
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
7. Penempatan pada Bank Indonesia dan Bank 7. Placements with Bank Indonesia and Other
Lain (lanjutan) Banks (continued)
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 2.135.930 - - 2.135.930 31 December 2023
Aset baru 3.657.057 - - 3.657.057 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (2.135.930) - - (2.135.930) repaid (excluding write-offs)
31 Desember 2024 3.657.057 - - 3.657.057 31 December 2024
Aset baru 407.704 407.704 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (3.657.057) - - (3.657.057) repaid (excluding write-offs)
31 Desember 2025 407.704 - - 407.704 31 December 2025
Manajemen Bank berkeyakinan bahwa tidak The Bank’s management believes that there was
terdapat penempatan pada Bank Indonesia dan no impaired placement with Bank Indonesia and
bank lain yang mengalami penurunan nilai pada other banks as of 31 December 2025 and 2024.
tanggal 31 Desember 2025 dan 2024.
8. Efek-efek yang Diperdagangkan 8. Trading Securities
Akun ini terdiri dari: This account consists of:
31 Desember/31 December 2025
Mata uang asing/
Rupiah Foreign currencies Total
Efek-efek yang diperdagangkan Trading securities
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 2.632.976 - 2.632.976 Rupiah Securities
Obligasi Pemerintah 745.208 103.195 848.403 Goverment Bonds
Sukuk 184.891 59.299 244.190 Sukuk
Obligasi Korporasi 28.316 - 28.316 Corporate Bonds
Total 3.591.391 162.494 3.753.885 Total
76
Page 461
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
8. Efek-efek yang Diperdagangkan (lanjutan) 8. Trading Securities (continued)
Akun ini terdiri dari: (lanjutan) This account consists of: (continued)
31 Desember/31 December 2024
Mata uang asing/
Rupiah Foreign currencies Total
Efek-efek yang diperdagangkan Trading securities
Sekuritas Rupiah Bank Indonesia
Bank Indonesia 1.395.092 - 1.395.092 Rupiah Securities
Obligasi Korporasi 255.088 - 255.088 Corporate Bonds
Sukuk 196.065 134.852 330.917 Sukuk
Obligasi Pemerintah 125.727 200.169 325.896 Goverment Bonds
Total 1.971.972 335.021 2.306.993 Total
Pada tanggal 31 Desember 2025 dan 2024, efek- As of 31 December 2025 and 2024, trading
efek yang diperdagangkan adalah efek-efek yang securities are the securities issued by the
diterbitkan oleh pemerintah dan korporasi dan government and corporation and categorized as
dikategorikan tanpa peringkat berupa obligasi non-rated in the form of government bonds,
pemerintah, obligasi korporasi, sekuritas rupiah corporate bonds, Bank Indonesia rupiah securities
Bank Indonesia dan sukuk. and sukuk.
Rincian obligasi korporasi berdasarkan peringkat The details of corporate bonds based on rating are
adalah sebagai berikut: as follows:
31 Desember/31 December
Pemeringkat/
Ranked by 2025 2024 2025 2024
PT Merdeka Battery Materials Tbk Pefindo idA idA 20.003 100.007 PT Merdeka Battery Materials Tbk
PT Merdeka Copper Gold Tbk Pefindo idA+ idA+ 4.323 59.976 PT Merdeka Copper Gold Tbk
PT Astra Sedaya Finance Pefindo idAAA idAAA 3.990 37.865 PT Astra Sedaya Finance
PT Tower Bersama PT Tower Bersama
Infrastructure Tbk Fitch Rating - AA+ - 51.065 Infrastructure Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo - idAAA - 6.175 (Persero) Tbk
Total 28.316 255.088 Total
Rincian efek-efek diperdagangkan berdasarkan The details of trading securities based on
sisa umur sampai dengan jatuh tempo terdapat remaining maturities are shown in Note 38.
pada Catatan 38.
Suku bunga efektif rata-rata efek-efek yang The average effective interest rates of trading
diperdagangkan adalah sebagai berikut: securities are as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
Obligasi Pemerintah 5,14% - 10,50% 4,90% - 10,75% Government Bonds
Sekuritas Rupiah Bank Indonesia 5,77% - 7,40% 6,75% - 7,35% Bank Indonesia Rupiah Securities
Obligasi Korporasi 6,46% - 8,93% 6,16% - 8,93% Corporate Bonds
Sukuk 5,74% - 6,49% 4,98% - 6,27% Sukuk
Mata uang asing Foreign currency
Obligasi Pemerintah 1,55% - 8,44% 2,48% - 8,21% Government Bonds
Sukuk 1,50% - 5,65% 1,50% - 5,56% Sukuk
77
Page 462
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. Investasi Keuangan 9. Financial Investments
Akun ini terdiri dari: This account consists of:
31 Desember/31 December 2025
Mata uang asing/
Rupiah Foreign currencies Total
Diukur pada nilai wajar
melalui penghasilan At fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 25.028.685 228.519 25.257.204 Government Bonds
Sekuritas Rupiah Rupiah Securities
Bank Indonesia 3.104.568 - 3.104.568 Bank Indonesia
Obligasi Korporasi 766.554 - 766.554 Corporate Bonds
Sukuk 474.022 100.224 574.246 Sukuk
Bank Indonesia Bank Indonesia
Floating Rate Note 49.892 - 49.892 Floating Rate Note
Total 29.423.721 328.743 29.752.464 Total
Diukur pada biaya perolehan
yang diamortisasi At amortized cost
Obligasi Pemerintah 6.379.020 - 6.379.020 Government Bonds
Wesel ekspor berjangka Export bills
Pihak ketiga 953.840 119.351 1.073.191 Third parties
Pihak berelasi (Catatan 37) - 63.352 63.352 Related parties (Note 37)
Sukuk 25.341 - 25.341 Sukuk
Total 7.358.201 182.703 7.540.904 Total
Total investasi keuangan 36.781.922 511.446 37.293.368 Total financial investments
Cadangan kerugian
penurunan nilai (8.653) (11.008) (19.661) Allowance for impairment losses
Neto 36.773.269 500.438 37.273.707 Net
31 Desember/31 December 2024
Mata uang asing/
Rupiah Foreign currencies Total
Diukur pada nilai wajar
melalui penghasilan At fair value through other
komprehensif lain comprehensive income
Obligasi Pemerintah 13.703.877 - 13.703.877 Government Bonds
Sekuritas Rupiah Rupiah Securities
Bank Indonesia 7.852.673 - 7.852.673 Bank Indonesia
Sukuk 729.519 - 729.519 Sukuk
Obligasi Korporasi 637.817 - 637.817 Corporate Bonds
Total 22.923.886 - 22.923.886 Total
Diukur pada biaya perolehan
yang diamortisasi At amortized cost
Obligasi Pemerintah 7.094.157 - 7.094.157 Government Bonds
Wesel ekspor berjangka Export bills
Pihak ketiga 965.818 1.245.306 2.211.124 Third parties
Pihak berelasi (Catatan 37) - 19.183 19.183 Related parties (Note 37)
Sukuk 220.512 - 220.512 Sukuk
Total 8.280.487 1.264.489 9.544.976 Total
Total investasi keuangan 31.204.373 1.264.489 32.468.862 Total financial investments
Cadangan kerugian
penurunan nilai (2.146) (13.890) (16.036) Allowance for impairment losses
Neto 31.202.227 1.250.599 32.452.826 Net
78
Page 463
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. Investasi Keuangan (lanjutan) 9. Financial Investments (continued)
a. Investasi keuangan yang diukur pada nilai a. The financial investments at fair value through
wajar melalui penghasilan komprehensif lain other comprehensive income as of
pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024 are as follows:
2024 adalah sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Nilai wajar Fair value
Rupiah Rupiah
Obligasi Pemerintah 25.028.685 13.703.877 Government Bonds
Sekuritas Rupiah Rupiah Securities
Bank Indonesia 3.104.568 7.852.673 Bank Indonesia
Obligasi Korporasi 766.554 637.817 Corporate Bonds
Sukuk 474.022 729.519 Sukuk
Bank Indonesia Bank Indonesia
Floating Rate Note 49.892 - Floating Rate Note
Subtotal 29.423.721 22.923.886 Subtotal
Mata Uang Asing Foreign Currencies
Obligasi Pemerintah 228.519 - Government Bonds
Sukuk 100.224 - Sukuk
Subtotal 328.743 - Subtotal
Total 29.752.464 22.923.886 Total
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Nilai nominal 28.754.107 23.221.160 Nominal value
Saldo yang belum diamortisasi 322.725 7.552 Unamortized amount
Keuntungan/(Kerugian) yang
belum direalisasi 675.632 (304.826) Unrealized gain/(loss)
Total 29.752.464 22.923.886 Total
Rekonsiliasi atas perubahan kerugian yang Reconciliations of movement in unrealized loss
belum direalisasi atas efek-efek yang diukur on securities at fair value through other
pada nilai wajar melalui penghasilan comprehensive income - net are as follows:
komprehensif lain - neto adalah sebagai
berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Saldo awal tahun (239.460) (91.872) Balance at beginning of year
Keuntungan/(kerugian) yang belum Unrealized gain/(loss)
direalisasi diakui di ekuitas 978.569 (188.874) recognized in equity
Pemulihan/(penyisihan) kerugian
penurunan nilai selama tahun Reversal/(provision) for impairment
berjalan 67 (341) losses during the year
Efek pajak (215.300) 41.627 Tax effect
Saldo akhir tahun 523.876 (239.460) Balance at end of year
79
Page 464
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. Investasi Keuangan (lanjutan) 9. Financial Investments (continued)
b. Klasifikasi investasi keuangan yang diukur b. The classification of financial investments at
pada biaya perolehan yang diamortisasi amortized cost based on the remaining
berdasarkan sisa umur sebelum cadangan maturities before allowance for impairment
kerugian penurunan nilai adalah sebagai losses are as follows:
berikut:
31 Desember/31 December 2025
Mata uang
asing/
Foreign
Rupiah currencies Total
< 1 bulan 1.695.710 64.133 1.759.843 < 1 month
≥ 1 bulan ≤ 3 bulan 460.659 107.411 568.070 ≥ 1 month ≤ 3 months
> 3 bulan ≤ 12 bulan 1.420.045 11.159 1.431.204 > 3 months ≤ 12 months
> 12 bulan 3.781.787 - 3.781.787 > 12 months
Total 7.358.201 182.703 7.540.904 Total
31 Desember/31 December 2024
Mata uang
asing/
Foreign
Rupiah currencies Total
< 1 bulan 3.749.978 652.413 4.402.391 < 1 month
≥ 1 bulan ≤ 3 bulan 1.330.668 318.526 1.649.194 ≥ 1 month ≤ 3 months
> 3 bulan ≤ 12 bulan 613.998 293.550 907.548 > 3 months ≤ 12 months
> 12 bulan 2.585.843 - 2.585.843 > 12 months
Total 8.280.487 1.264.489 9.544.976 Total
Rincian investasi keuangan berdasarkan sisa The details of financial investment based on
umur sampai dengan jatuh tempo terdapat remaining maturities are shown in Note 38.
pada Catatan 38.
c. Rincian obligasi korporasi berdasarkan c. The details of corporate bonds based on rating
peringkat adalah sebagai berikut: are as follows:
31 Desember/31 December
Pemeringkat/
Ranked by 2025 2024 2025 2024
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk Pefindo idAAA idAAA 182.899 49.266 (Persero) Tbk
PT Bank Negara Indonesia PT Bank Negara Indonesia
(Persero) Tbk Pefindo idAAA idAAA 154.077 159.816 (Persero) Tbk
PT Sarana Multi PT Sarana Multi
Infrastruktur Pefindo idAAA idAAA 147.424 85.201 Infrastruktur
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk Pefindo idAAA idAAA 102.514 139.271 (Persero) Tbk
PT Astra Sedaya PT Astra Sedaya
Finance Pefindo idAAA idAAA 90.848 68.928 Finance
PT Federal PT Federal
International Finance Pefindo idAAA idAAA 55.180 82.493 International Finance
PT Sarana Multigriya PT Sarana Multigriya Finansial
Finansial (Persero) Pefindo idAAA idAAA 23.616 27.895 (Persero)
PT Adira Dinamika Multi PT Adira Dinamika Multi
Finance Tbk Pefindo idAAA - 9.996 - Finance Tbk
PT Bank Maybank PT Bank Maybank
Indonesia Tbk Pefindo - idAAA - 14.942 Indonesia Tbk
PT PLN (Persero) Pefindo - idAAA - 10.005 PT PLN (Persero)
Total 766.554 637.817 Total
80
Page 465
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. Investasi Keuangan (lanjutan) 9. Financial Investments (continued)
d. Perubahan nilai tercatat bruto atas investasi d. Movements in the gross carrying amount of
keuangan yang diukur pada nilai wajar financial investments at fair value through
melalui penghasilan komprehensif lainnya other comprehensive income and at amortized
dan yang diukur pada biaya perolehan yang cost are as follows:
diamortisasi adalah sebagai berikut:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 33.042.534 8.691 - 33.051.225 31 December 2023
Aset baru 12.758.028 - - 12.758.028 New assets originated
Aset dihentikan
pengakuannya Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (16.091.857) (8.691) - (16.100.548) (excluding write-offs)
Pengukuran kembali 2.760.157 - - 2.760.157 Remeasurement
31 Desember 2024 32.468.862 - - 32.468.862 31 December 2024
Aset baru 10.053.845 52.591 - 10.106.436 New assets originated
Aset dihentikan
pengakuannya Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (15.795.595) - - (15.795.595) (excluding write-offs)
Pengukuran kembali 10.513.665 - - 10.513.665 Remeasurement
31 Desember 2025 37.240.777 52.591 - 37.293.368 31 December 2025
e. Perubahan cadangan kerugian penurunan e. The movements in the allowance for
nilai atas investasi keuangan yang diukur impairment losses of financial investments at
nilai wajar melalui penghasilan komprehensif fair value through other comprehensive
lainnya dan yang diukur pada biaya income and at amortized cost are as follows:
perolehan yang diamortisasi adalah sebagai
berikut:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 12.802 1.046 - 13.848 31 December 2023
Aset baru 16.036 - - 16.036 New assets originated
Aset dihentikan
pengakuannya Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (12.802) (1.046) - (13.848) (excluding write-offs)
31 Desember 2024 16.036 - - 16.036 31 December 2024
Aset baru 13.205 6.456 - 19.661 New assets originated
Aset dihentikan
pengakuannya Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (16.036) - - (16.036) (excluding write-offs)
31 Desember 2025 13.205 6.456 - 19.661 31 December 2025
Manajemen Bank berkeyakinan bahwa The Bank’s management believes that the
jumlah cadangan kerugian penurunan nilai allowance for impairment losses is adequate
adalah cukup untuk menutup kemungkinan to cover possible impairment losses from
kerugian penurunan nilai atas tidak uncollectible export bills and corporate bonds.
tertagihnya wesel ekspor berjangka dan
obligasi korporasi.
81
Page 466
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
9. Investasi Keuangan (lanjutan) 9. Financial Investments (continued)
f. Kisaran suku bunga efektif rata-rata investasi f. The range of average effective interest rates of
keuangan adalah sebagai berikut: financial investments are as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 3,88% - 10,19% 4,90% - 11,00% Rupiah
Mata uang asing 4,04% - 7,66% 3,88% - 7,75% Foreign currency
10. Tagihan dan Liabilitas Derivatif 10. Derivative Receivables and Payables
Ikhtisar tagihan dan liabilitas derivatif adalah The summary of derivative receivables and
sebagai berikut: payables are as follows:
31 Desember/31 December 2025
Nilai nosional
(kontrak)
(ekuivalen
rupiah)/
Notional value Tagihan Liabilitas
(contract) derivatif/ derivatif/
(rupiah Derivative Derivative
Jenis equivalent) receivables payables Type
Swap pertukaran valas dan Cross currency interest rate
suku bunga swap
Rupiah 17.757.636 848.620 28.731 Indonesian Rupiah
Valas 20.008.360 61.797 830.342 Foreign Currencies
Forward beli Forward bought
Rupiah 29.750.225 202.940 41.078 Indonesian Rupiah
Valas 2.316.098 1.811 6.690 Foreign Currencies
Forward jual Forward sold
Valas 31.822.583 92.550 119.310 Foreign Currencies
Option 18.534.826 368.534 369.277 Option
Swap suku bunga Interest rate swap
Rupiah 80.000 4 3 Indonesian Rupiah
Valas 12.372.944 28.670 66.154 Foreign Currencies
Total 1.604.926 1.461.585 Total
82
Page 467
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. Tagihan dan Liabilitas Derivatif (lanjutan) 10. Derivative Receivables and Payables
(continued)
Ikhtisar tagihan dan liabilitas derivatif adalah The summary of derivative receivables and
sebagai berikut: (lanjutan) payables are as follows: (continued)
31 Desember/31 December 2024
Nilai nosional
(kontrak)
(ekuivalen
rupiah)/
Notional value Tagihan Liabilitas
(contract) derivatif/ derivatif/
(rupiah Derivative Derivative
Jenis equivalent) receivables payables Type
Swap pertukaran valas dan Cross currency interest rate
suku bunga swap
Rupiah 19.871.782 1.109.794 4.098 Indonesian Rupiah
Valas 21.149.872 7.873 1.092.442 Foreign Currencies
Forward beli Forward bought
Rupiah 31.262.813 383.623 79.923 Indonesian Rupiah
Valas 2.042.395 2.769 5.365 Foreign Currencies
Forward jual Forward sold
Valas 37.339.886 74.110 464.740 Foreign Currencies
Option 19.748.454 452.790 457.719 Option
Swap suku bunga Interest rate swap
Valas 14.374.849 31.209 120.657 Foreign Currencies
Futures 804.750 25 946 Futures
Total 2.062.193 2.225.890 Total
Rincian tagihan dan liabilitas derivatif The details of derivative receivables and payables
berdasarkan sisa umur sampai dengan jatuh based on remaining maturities are shown in
tempo terdapat pada Catatan 38. Note 38.
Dalam kegiatan normal bisnis, Bank melakukan In the normal course of the business, the Bank
transaksi derivatif tertentu untuk memenuhi enters into some derivative transactions to meet the
kebutuhan spesifik nasabahnya dan dalam specific needs of its customers as well as to
rangka pengelolaan likuiditas dan posisi lindung manage its liquidity and hedging position. The Bank
nilai. Bank memiliki kebijakan pengelolaan risiko has its own risk management policy and the risk
dan limit yang ditentukan untuk mengendalikan amount limit for controlling the foreign exchange
risiko nilai tukar dan suku bunga. Perubahan and interest rate risks. The changes in variable
variabel risiko pasar dimonitor secara aktif dalam market risk are actively monitored in the ALCO
rapat ALCO (Asset and Liability Committee) yang (Asset and Liability Committee) meeting, whereby
dijadikan acuan dalam menentukan strategi the changes serve as the benchmark in determining
Bank. the Bank’s strategies.
83
Page 468
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. Tagihan dan Liabilitas Derivatif (lanjutan) 10. Derivative Receivables and Payables
(continued)
Pada tanggal 31 Desember 2025 dan 2024, Bank As of 31 December 2025 and 2024, the Bank has
memiliki beberapa tipe instrumen derivatif the following types of derivative instruments:
sebagai berikut:
Pertukaran forward Forward exchange
Kontrak forward pertukaran valuta asing adalah Forward foreign exchange contracts are contractual
perjanjian untuk membeli atau menjual suatu agreements to buy or sell a foreign currency at
mata uang asing pada kurs dan tanggal tertentu. specified rates and on certain dates. These
Transaksi tersebut dilakukan di over-the-counter transactions are conducted in the over-the-counter
market. Secara spesifik, Bank mengadakan market. Specifically, the Bank enters into this
transaksi ini dengan tujuan untuk mengendalikan transaction with the objective to control the
risiko nilai tukar. Jangka waktu perjanjian untuk exchange rate risk. The period of contract for
transaksi forward pertukaran mata uang asing forward foreign exchange transactions undertaken
yang dilakukan oleh Bank berkisar antara 2 hari by the Bank ranged between 2 days to 2 years.
hingga 2 tahun.
Options Options
Options merupakan perjanjian kontraktual antara Options are a contractual agreements between two
dua pihak yang merupakan suatu kontrak yang parties which is a contract granting rights (instead
memberikan hak (bukan kewajiban) kepada of liabilities) to the option buyer to purchase or sell
pembeli option untuk untuk membeli atau menjual a currency against another currency at a
mata uang terhadap mata uang lainnya dengan predetermined price (strike price) for a certain
harga yang telah ditentukan (strike price) untuk period by paying significant amount of premium to
suatu periode tertentu dengan membayar the option seller. The contract period for the option
sejumlah premi kepada penjual option. Periode transacted by the Bank ranged between 14 days to
perjanjian untuk option yang dilakukan oleh Bank 5 years.
berkisar antara 14 hari hingga 5 tahun.
Swap suku bunga Interest rate swap
Perjanjian swap suku bunga merupakan Interest rate swap contracts are contractual
perjanjian kontraktual antara dua pihak untuk agreements between two parties to exchange
menukarkan pergerakan tingkat suku bunga dan movements of interest rates and to make payments
untuk melakukan suatu pembayaran yang with respect to defined credit events based on
didasarkan pada suatu situasi tertentu dan specified notional amount.
jumlah nosional tertentu.
Secara spesifik, Bank mengadakan transaksi Specifically, the Bank has entered into these
tersebut dengan tujuan untuk melindungi nilai contracts to hedge its future interest cash flows on
pergerakan arus kas di masa depan, terkait its interest income from Indonesian Rupiah loan
dengan pendapatan bunga atas pinjaman yang receivables from customers (corporate and
diberikan kepada debitur (debitur perusahaan individual at a pool basis) and its interest income
dan debitur perorangan yang telah digabungkan) from United States Dollar denominated available-
dalam Rupiah dan pendapatan bunga dari efek for-sale securities. The contract period for the
tersedia untuk dijual dalam mata uang Dolar interest rate swap transacted by the Bank is
Amerika Serikat. Periode perjanjian untuk swap between 1 months to 8 years.
suku bunga yang dilakukan oleh Bank berkisar
antara 1 bulan hingga 8 tahun.
84
Page 469
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
10. Tagihan dan Liabilitas Derivatif (lanjutan) 10. Derivative Receivables and Payables
(continued)
Pada tanggal 31 Desember 2025 dan 2024, Bank As of 31 December 2025 and 2024, the Bank has
memiliki beberapa tipe instrumen derivatif the following types of derivative instruments:
sebagai berikut: (lanjutan) (continued)
Swap suku bunga lintas mata uang Cross currency interest rate swap
Swap suku bunga lintas mata uang merupakan Cross currency interest rate swap are contractual
perjanjian kontraktual antara dua pihak untuk agreements between two parties to exchange cash
menukarkan arus kas dari pokok kredit dan flows from loan principal and interest payments
pembayaran bunga dengan denominasi yang which are in different denominations. The contract
berbeda. Periode kontrak untuk swap suku bunga period for the cross currency interest rate swap
lintas mata uang yang dilakukan oleh Bank transacted by the Bank ranged between 4 months
berkisar antara 4 bulan hingga 7 tahun. to 7 years.
Transaksi-transaksi tersebut di atas tidak The above transactions are not treated as an
diperlakukan sebagai transaksi lindung nilai yang effective hedging relationships for accounting
efektif untuk tujuan akuntansi. Perubahan nilai purposes. The changes in the fair value of the
wajar dari instrumen derivatif tersebut dikreditkan derivative instruments are credited or charged to
atau dibebankan dalam laporan laba rugi dan the statements of profit or loss and other
penghasilan komprehensif lain tahun berjalan. comprehensive income in the current year.
11. Kredit yang Diberikan 11. Loans
1) Jenis kredit yang diberikan 1) By type of loan
31 Desember/31 December 2025
Pihak Pihak berelasi
ketiga/ (Catatan 37)/
Third Related parties
parties (Note 37) Total
Rupiah Rupiah
Promes 20.022.505 - 20.022.505 Promissory notes
Trade loans 11.243.036 - 11.243.036 Trade loans
Kartu kredit 8.741.041 10.681 8.751.722 Credit card
Sindikasi 7.396.363 - 7.396.363 Syndicated
Investasi 7.331.923 - 7.331.923 Investment
Rekening koran 7.229.727 - 7.229.727 Overdraft
Pemilikan rumah 6.052.156 35.096 6.087.252 Housing
Angsuran 4.797.064 - 4.797.064 Installment
Multiguna 697.903 2.923 700.826 Multi-purpose
Kendaraan bermotor 54.279 10.754 65.033 Motor vehicles
Tetap 15.610 15.610 Fixed
73.581.607 59.454 73.641.061
Mata uang asing Foreign currencies
Trade loans 24.320.270 - 24.320.270 Trade loans
Sindikasi 7.068.705 - 7.068.705 Syndicated
Promes 6.147.691 - 6.147.691 Promissory notes
Investasi 561.360 - 561.360 Investment
Angsuran 43.253 - 43.253 Installment
38.141.279 - 38.141.279
Total 111.722.886 59.454 111.782.340 Total
Cadangan kerugian
penurunan nilai (3.824.791) (655) (3.825.446) Allowance for impairment losses
Neto 107.898.095 58.799 107.956.894 Net
85
Page 470
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
1) Jenis kredit yang diberikan (lanjutan) 1) By type of loan (continued)
31 Desember/31 December 2024
Pihak Pihak berelasi
ketiga/ (Catatan 37)/
Third Related parties
parties (Note 37) Total
Rupiah Rupiah
Promes 18.686.666 - 18.686.666 Promissory notes
Trade loans 13.229.276 - 13.229.276 Trade loans
Kartu kredit 9.249.557 10.191 9.259.748 Credit card
Rekening koran 8.004.412 - 8.004.412 Overdraft
Investasi 6.610.786 - 6.610.786 Investment
Pemilikan rumah 6.368.111 47.070 6.415.181 Housing
Angsuran 4.721.470 - 4.721.470 Installment
Sindikasi 2.971.801 - 2.971.801 Syndicated
Multiguna 831.255 3.547 834.802 Multi-purpose
Kendaraan bermotor 57.807 13.497 71.304 Motor vehicles
Tetap 15.720 - 15.720 Fixed
70.746.861 74.305 70.821.166
Mata uang asing Foreign currencies
Trade loans 14.733.201 - 14.733.201 Trade loans
Sindikasi 7.983.693 - 7.983.693 Syndicated
Promes 5.747.887 - 5.747.887 Promissory notes
Investasi 1.071.756 - 1.071.756 Investment
Angsuran 54.106 - 54.106 Installment
29.590.643 - 29.590.643
Total 100.337.504 74.305 100.411.809 Total
Cadangan kerugian
penurunan nilai (3.958.861) (692) (3.959.553) Allowance for impairment losses
Neto 96.378.643 73.613 96.452.256 Net
2) Sektor ekonomi 2) By economic sector
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Industri pengolahan 29.318.787 24.247.358 Processing industry
Perdagangan besar dan eceran 26.461.314 20.200.588 Wholesale and retail trading
Rumah tangga 15.605.428 16.582.987 Household
Pertambangan dan penggalian 9.210.379 11.540.589 Mining and excavation
Aktivitas keuangan dan asuransi 6.820.913 7.500.227 Financial and insurance activities
Informasi dan komunikasi 5.996.446 2.197.093 Information and communication
Pertanian, kehutanan dan perikanan 4.616.313 4.544.252 Agriculture, forestry and fisheries
Pengangkutan dan pergudangan 4.059.656 3.750.994 Transportation and warehousing
Real estate 3.326.532 2.980.475 Real estate
Penyedia akomodasi dan Accommodation and
penyedia makanan dan minuman 1.858.581 1.943.693 food and beverages provider
Pengadaan listrik, gas dan udara 1.635.691 373.318 Electricity, gas and air procurement
Konstruksi gedung 1.281.472 3.181.682 Building construction
Lainnya 1.590.828 1.368.553 Others
Total 111.782.340 100.411.809 Total
Cadangan kerugian
penurunan nilai (3.825.446) (3.959.553) Allowance for impairment losses
Neto 107.956.894 96.452.256 Net
86
Page 471
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
3) Jangka waktu 3) By terms
a. Berdasarkan perjanjian kredit a. Based on loan agreement
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
≤ 1 tahun 45.515.358 42.893.453 ≤ 1 year
> 1 tahun ≤ 2 tahun 1.747.289 5.731.662 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 6.235.775 5.087.792 > 2 years ≤ 5 years
> 5 tahun 20.142.639 17.108.259 > 5 years
73.641.061 70.821.166
Mata uang asing Foreign currencies
≤ 1 tahun 29.529.926 18.188.241 ≤ 1 year
> 1 tahun ≤ 2 tahun 1.196.498 2.453.798 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 4.265.959 4.439.377 > 2 years ≤ 5 years
> 5 tahun 3.148.896 4.509.227 > 5 years
38.141.279 29.590.643
Total 111.782.340 100.411.809 Total
Cadangan kerugian
penurunan nilai (3.825.446) (3.959.553) Allowance for impairment losses
Neto 107.956.894 96.452.256 Net
b. Berdasarkan sisa umur jatuh tempo b. Based on remaining maturities
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
≤ 1 tahun 47.831.662 50.216.081 ≤ 1 year
> 1 tahun ≤ 2 tahun 1.395.678 2.013.599 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 12.756.626 9.537.322 > 2 years ≤ 5 years
> 5 tahun 11.657.095 9.054.164 > 5 years
73.641.061 70.821.166
Mata uang asing Foreign currencies
≤ 1 tahun 30.755.300 21.822.300 ≤ 1 year
> 1 tahun ≤ 2 tahun 226.597 368.638 > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 7.150.153 7.386.422 > 2 years ≤ 5 years
> 5 tahun 9.229 13.283 > 5 years
38.141.279 29.590.643
Total 111.782.340 100.411.809 Total
Cadangan kerugian
penurunan nilai (3.825.446) (3.959.553) Allowance for impairment losses
Neto 107.956.894 96.452.256 Net
87
Page 472
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
Berikut ini adalah informasi signifikan lainnya The other significant information relating to loans
sehubungan dengan kredit yang diberikan: are as follows:
a. Kredit yang diberikan dijamin dengan a. Loans are secured with time deposits,
deposito, agunan yang diikat dengan hak registered mortgages over collateral or power
tanggungan atau surat kuasa untuk menjual of attorney to sell or to liquidate and with other
atau mencairkan dan jaminan lain yang guarantees generally acceptable to the Bank.
umumnya dapat diterima oleh Bank.
b. Giro sejumlah Rp868.675 dan Rp885.018 b. Demand deposits amounting to Rp868,675
masing-masing pada tanggal 31 Desember and Rp885,018 as of 31 December 2025 and
2025 dan 2024 digunakan sebagai jaminan 2024, respectively are pledged as collateral for
atas kredit yang diberikan dan fasilitas bank loans and other bank facilities (Note 17).
lainnya (Catatan 17).
c. Tabungan sejumlah Rp222.972 dan c. Saving deposits amounting to Rp222,972 and
Rp296.619 masing-masing pada tanggal Rp296,619 as of 31 December 2025 and
31 Desember 2025 dan 2024 digunakan 2024, respectively are pledged as collateral for
sebagai jaminan atas kredit yang diberikan loans (Note 18).
(Catatan 18).
d. Deposito berjangka sejumlah Rp10.408.658 d. Time deposits amounting to Rp10,408,658
dan Rp9.688.236 masing-masing pada and Rp9,688,236 as of 31 December 2025
tanggal 31 Desember 2025 dan 2024 and 2024, respectively are pledged as
digunakan sebagai jaminan atas kredit yang collateral for loans (Note 19).
diberikan (Catatan 19).
e. Suku bunga kontraktual rata-rata untuk kredit e. The average contractual interest rates for
adalah sebagai berikut: loans are as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 8,37% 9,09% Rupiah
Mata uang asing 5,15% 6,17% Foreign currencies
f. Kredit yang diberikan kepada karyawan f. Loans to employees represent, among others,
antara lain merupakan kredit untuk housing, multipurpose and car loans. These
pembelian rumah, multiguna dan kendaraan. loans granted to employees that bear a lower
Kredit kepada karyawan tersebut dikenakan interest rates than interest rates charged to
bunga sesuai ketentuan Bank yang lebih non-employee amounting to Rp322,358 and
rendah dari suku bunga kredit yang diberikan Rp359,176 as of 31 December 2025 and 2024,
Bank kepada nasabah bukan karyawan respectively.
dengan jumlah masing-masing sebesar
Rp322.358 dan Rp359.176 pada tanggal
31 Desember 2025 dan 2024.
88
Page 473
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
Berikut ini adalah informasi signifikan lainnya The other significant information relating to loans
sehubungan dengan kredit yang diberikan: are as follows: (continued)
(lanjutan)
g. Pada tanggal 31 Desember 2025 dan 2024, g. As of 31 December 2025 and 2024, total
jumlah kredit yang direstrukturisasi masing- restructured loans amounting to Rp4,923,697
masing sebesar Rp4.923.697 dan and Rp5,287,286, respectively, are provided
Rp5.287.286, dengan cadangan kerugian with allowance for impairment losses of
penurunan nilai yang dibentuk masing- Rp1,797,054 and Rp1,933,488, respectively.
masing sebesar Rp1.797.054 dan The restructuring of loans represents
Rp1.933.488. Bentuk restrukturisasi kredit extension of maturity dates and reduction of
meliputi antara lain kredit dengan interest rates. There are no losses resulted
perpanjangan jatuh tempo dan perubahan from those loans restructuring and the Bank
tingkat suku bunga. Tidak ada kerugian yang does not have any commitments to grant
timbul dari restrukturisasi kredit tersebut dan additional loans to these customers.
Bank tidak memiliki komitmen untuk
memberikan tambahan kredit kepada
nasabah-nasabah tersebut.
Manajemen berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan penurunan nilai yang dibentuk allowance for impairment losses is adequate.
telah memadai.
Restrukturisasi kredit berdasarkan jenis kredit Restructured loan by type of loan as follows:
yang diberikan sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
Investasi 1.394.945 923.913 Investment
Angsuran 1.125.329 1.334.130 Installment
Promes 402.749 333.342 Promissory notes
Pemilikan rumah 290.942 341.840 Housing
Rekening koran 218.977 295.075 Overdraft
Multiguna 130.772 170.014 Multi-purpose
Trade loans 127.538 132.432 Trade loans
Kartu kredit 22.571 13.792 Credit card
3.713.823 3.544.538
Mata uang asing Foreign currencies
Investasi 528.850 1.020.924 Investment
Promes 430.782 472.445 Promissory notes
Trade loans 232.736 230.230 Trade loans
Angsuran 17.506 19.149 Installment
1.209.874 1.742.748
Total 4.923.697 5.287.286 Total
Cadangan kerugian
penurunan nilai (1.797.054) (1.933.488) Allowance for impairment losses
Neto 3.126.643 3.353.798 Net
89
Page 474
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
Berikut ini adalah informasi signifikan lainnya The other significant information relating to loans
sehubungan dengan kredit yang diberikan: are as follows: (continued)
(lanjutan)
h. Pada tanggal 8 Oktober 2025, Bank h. On 8 October 2025, the Bank sold its written
melakukan penjualan atas kredit yang telah off loan. Payment for the selling prices of
dihapusbukukan. Pembayaran dari harga USD800,000 (full amount) has been fully
jual atas kredit tersebut sebesar received by the Bank and recovery of the
USD800.000 (nilai penuh) telah diterima written-off loans was presented as part of
seluruhnya oleh Bank dan pemulihan atas “Other operating income - Others-net” in
kredit yang telah dihapusbukukan tersebut current year statement of profit or loss and
dicatat sebagai bagian dari “Pendapatan other comprehensive income.
operasional lainnya - Lain-lain-neto” pada
laporan laba rugi dan penghasilan
komprehensif lain di tahun berjalan.
Kredit tersebut dijual dengan skema jual The loans were sold with true sales scheme
putus dengan pengalihan hak atas kredit with the transfer of rights on the sold loans
yang dijual berlaku efektif pada tanggal become effective on 8 October 2025.
8 Oktober 2025.
Pada tanggal 13 September 2024 dan On 13 September 2024 and 15 October 2024,
15 Oktober 2024, Bank melakukan penjualan the Bank sold its written off loan. Payment for
atas kredit yang telah dihapusbukukan. the selling prices of Rp176,000 has been fully
Pembayaran dari harga jual atas kredit received by the Bank and recovery of the
tersebut sebesar Rp176.000 telah diterima written-off loans was presented as part of
seluruhnya oleh Bank dan pemulihan atas “Gain on sales of financial assets” and “Other
kredit yang telah dihapusbukukan tersebut operating income - Others-net” in current year
dicatat sebagai bagian dari “Keuntungan atas statement of profit or loss and other
penjualan aset keuangan” dan “Pendapatan comprehensive income.
operasional lainnya - Lain-lain-neto” pada
laporan laba rugi dan penghasilan
komprehensif lain di tahun berjalan.
Kredit tersebut dijual dengan skema jual The loans were sold with true sales scheme
putus dengan pengalihan hak atas kredit with the transfer of rights on the sold loans
yang dijual berlaku efektif pada tanggal become effective on 13 September 2024 and
13 September 2024 dan 15 Oktober 2024. 15 October 2024.
i. Perubahan nilai tercatat bruto atas kredit i. Movements in the gross carrying amount of
yang diberikan adalah sebagai berikut: loans are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 75.039.587 6.833.992 2.149.026 84.022.605 31 December 2023
Aset baru 36.309.264 2.070.434 46.761 38.426.459 New assets originated
Aset dihentikan
pengakuannya Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (19.529.977) (1.933.000) (368.288) (21.831.265) (excluding write-offs)
Transfer ke Tahap 1 1.141.135 (1.085.716) (55.419) - Transfers to Stage 1
Transfer ke Tahap 2 (1.843.728) 1.869.567 (25.839) - Transfers to Stage 2
Transfer ke Tahap 3 (296.850) (635.241) 932.091 - Transfers to Stage 3
Pengukuran kembali 1.201.157 (278.391) (37.397) 885.369 Remeasurement
Penghapusbukuan - - (1.091.359) (1.091.359) Bad debts written-off
31 Desember 2024 92.020.588 6.841.645 1.549.576 100.411.809 31 December 2024
90
Page 475
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
Berikut ini adalah informasi signifikan lainnya The other significant information relating to loans
sehubungan dengan kredit yang diberikan: are as follows: (continued)
(lanjutan)
i. Perubahan nilai tercatat bruto atas kredit i. Movements in the gross carrying amount of
yang diberikan adalah sebagai berikut: loans are as follows: (continued)
(lanjutan)
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2024 92.020.588 6.841.645 1.549.576 100.411.809 31 December 2024
Aset baru 29.045.854 1.028.292 26.874 30.101.020 New assets originated
Aset dihentikan
pengakuannya Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (20.378.515) (1.381.609) 395.160 (21.364.964) (excluding write-offs)
Transfer ke Tahap 1 1.459.284 (1.404.049) (55.235) - Transfers to Stage 1
Transfer ke Tahap 2 (3.564.387) 3.580.761 (16.374) - Transfers to Stage 2
Transfer ke Tahap 3 (243.703) (233.644) 477.347 - Transfers to Stage 3
Pengukuran kembali 4.159.195 (586.296) (14.454) 3.558.445 Remeasurement
Penghapusbukuan - - (923.970) (923.970) Bad debts written-off
31 Desember 2025 102.498.316 7.845.100 1.438.924 111.782.340 31 December 2025
j. Perubahan cadangan kerugian penurunan j. The movements in the allowance for
nilai atas kredit yang diberikan adalah impairment losses of loans are as follows:
sebagai berikut:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 546.671 2.574.810 989.282 4.110.763 31 December 2023
Aset baru 138.904 678.803 26.911 844.618 New assets originated
Aset dihentikan
pengakuan Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (135.397) (780.751) 557.864 (358.284) (excluding write-offs)
Transfer ke Tahap 1 192.420 (182.833) (9.587) - Transfers to Stage 1
Transfer ke Tahap 2 (14.813) 21.629 (6.816) - Transfers to Stage 2
Transfer ke Tahap 3 (8.400) (139.304) 147.704 - Transfers to Stage 3
Pengukuran kembali (193.078) 321.717 (7.948) 120.691 Remeasurement
Penghapusbukuan - - (1.091.359) (1.091.359) Bad debts written-off
Penerimaan kembali atas
aset keuangan yang
telah dihapusbukukan - - 332.513 332.513 Bad debts recoveries
Perubahan di: Changes in:
- Valuta asing - - 611 611 - Foreign exchange
-
31 Desember 2024 526.307 2.494.071 939.175 3.959.553 31 December 2024
Aset baru 117.531 178.720 18.438 314.689 New assets originated
Aset dihentikan
pengakuan Assets derecognized
atau dilunasi or repaid
(kecuali hapus buku) (113.823) (219.502) 528.256 194.931 (excluding write-offs)
Transfer ke Tahap 1 206.075 (198.141) (7.934 ) - Transfers to Stage 1
Transfer ke Tahap 2 (17.411) 21.387 (3.976 ) - Transfers to Stage 2
Transfer ke Tahap 3 (6.701) (158.946) 165.647 - Transfers to Stage 3
Pengukuran kembali (214.867) 345.487 (196.396 ) (65.776) Remeasurement
Penghapusbukuan - - (923.970) (923.970) Bad debts written-off
Penerimaan kembali atas
aset keuangan yang
telah dihapusbukukan 345.849 345.849 Bad debts recoveries
Perubahan di: - - - - Changes in:
- Valuta asing - - 170 170 - Foreign exchange
-
31 Desember 2025 497.111 2.463.076 865.259 3.825.446 31 December 2025
91
Page 476
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
11. Kredit yang Diberikan (lanjutan) 11. Loans (continued)
Berikut ini adalah informasi signifikan lainnya The other significant information relating to
sehubungan dengan kredit yang diberikan: loans are as follows: (continued)
(lanjutan)
Manajemen Bank berkeyakinan bahwa The Bank’s management believes that the
jumlah cadangan kerugian penurunan nilai allowance for impairment losses of loans is
adalah cukup untuk menutup kemungkinan adequate to cover any possible losses on
kerugian atas tidak tertagihnya kredit yang uncollectible loans.
diberikan.
k. Keikutsertaan Bank sebagai anggota k. The participation of the Bank as a member of
sindikasi terhadap jumlah seluruh kredit a syndicated loans in the total syndicated
sindikasi yang diberikan berkisar antara loans ranged from 2.50% to 75.00% as of
2,50% sampai dengan 75,00% pada tanggal 31 December 2025 and 2024.
31 Desember 2025 dan 2024.
l. Pinjaman yang diberikan dinyatakan tidak l. Loans is declared uncollectible so that it will be
tertagih sehingga akan dihapusbukukan written-off if there is a prolonged legal case,
apabila terdapat kasus hukum yang thus preventing the Bank from collecting,
berkepanjangan, sehingga menghalangi and/or making other alternative legal remedies
Bank untuk melakukan penagihan, dan/atau to the debtor and/or its assets.
melakukan upaya hukum alternatif lainnya
kepada debitur dan/atau aset-asetnya.
Dalam hal ini, Bank telah melakukan upaya- In this case, the Bank has performed
upaya penagihan secara maksimal, tetapi maximum effort to collect, but has no
tidak terdapat kemungkinan pengembalian possibility of collection from debtors.
kredit dari debitur.
12. Tagihan atas Surat Berharga yang Dibeli 12. Receivables on Securities Purchased with
dengan Janji Dijual Kembali Agreements to Resell
Tagihan atas surat berharga yang dibeli dengan Receivables on securities purchased with
janji dijual kembali pada tanggal 31 Desember agreements to resell as of 31 December 2025
2025 terdiri dari: consist of:
Jenis obligasi
Nilai Nilai Nilai
pemerintah/ Tanggal Jatuh Nilai beli/
Nasabah/ nominal/ penjualan/ tercatat/
Type of dimulai/ tempo/ Purchase
Counterparty Nominal Resale Carrying
government Start date Due date amount
amount amount value
bonds
Diukur pada nilai wajar At fair value through
melalui laba rugi profit or loss
PT Bank Mandiri 5 Sep 23/ 4 Sep 26/
(Persero) Tbk FR0091 1.654.050 5 Sep 23 4 Sep 26 1.667.491 1.704.654 1.703.647
Total 1.654.050 1.667.491 1.704.654 1.703.647
Pada tanggal 31 Desember 2025, suku bunga As of 31 December 2025, the effective interest rate
efektif untuk tagihan atas surat berharga yang for receivables on securities purchased with
dibeli dengan janji dijual kembali adalah 6,29% agreements to resell is 6.29% for foreign
untuk mata uang asing. currencies.
92
Page 477
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
12. Tagihan atas Surat Berharga yang Dibeli 12. Receivables on Securities Purchased with
dengan Janji Dijual Kembali Agreements to Resell
Tagihan atas surat berharga yang dibeli dengan Receivables on securities purchased with
janji dijual kembali pada tanggal 31 Desember agreements to resell as of 31 December 2024
2024 terdiri dari: consist of:
Jenis obligasi
Nilai Nilai Nilai
pemerintah/ Tanggal Jatuh Nilai beli/
Nasabah/ nominal/ penjualan/ tercatat/
Type of dimulai/ tempo/ Purchase
Counterparty Nominal Resale Carrying
government Start date Due date amount
amount amount value
bonds
Diukur pada nilai wajar At fair value through
melalui laba rugi profit or loss
PT Bank Mandiri 5 Sep 23/ 4 Sep 26/
(Persero) Tbk FR0091 1.654.050 5 Sep 23 4 Sep 26 1.609.491 1.649.089 1.653.008
Total 1.654.050 1.609.491 1.649.089 1.653.008
Pada tanggal 31 Desember 2024, suku bunga As of 31 December 2024, the effective interest
efektif untuk tagihan atas surat berharga yang rate for receivables on securities purchased with
dibeli dengan janji dijual kembali adalah 6,29% agreements to resell is 6.29% for foreign
untuk mata uang asing. currencies.
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying amount are as
berikut: follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 22.678.253 - - 22.678.253 31 December 2023
Aset baru - - - - New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (21.096.176) - - (21.096.176) repaid (excluding write-offs)
Pengukuran kembali 70.931 - - 70.931 Remeasurement
31 Desember 2024 1.653.008 - - 1.653.008 31 December 2024
Aset baru - - - - New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) - - - - repaid (excluding write-offs)
Pengukuran kembali 50.639 50.639 Remeasurement
31 Desember 2025 1.703.647 - - 1.703.647 31 December 2025
93
Page 478
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. Tagihan dan Liabilitas Akseptasi 13. Acceptance Receivables and Payables
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and payables represent
akseptasi wesel impor atas dasar letters of credit acceptances arising from import bills, supported by
berjangka yang berasal dari nasabah pihak ketiga letters of credit, which are received from third party
dengan rincian berdasarkan: customers, with details as follows:
1. Mata uang 1. Type of currency
a. Tagihan akseptasi a. Acceptance receivables
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Dolar Amerika Serikat 2.223.011 1.876.030 United States Dollar
Rupiah 210.006 274.162 Indonesian Rupiah
Euro Eropa 71.453 36.347 European Euro
Yen Jepang 56.057 20.183 Japanese Yen
Yuan China 24.576 153.924 Chinese Yuan
Dolar Singapura 7.930 10.081 Singapore Dollar
Yuan China Renminbi 1.725 51.936 Chinese Yuan Renminbi
Total 2.594.758 2.422.663 Total
Cadangan kerugian
penurunan nilai (4.482) (4.782) Allowance for impairment losses
Neto 2.590.276 2.417.881 Net
b. Liabilitas akseptasi b. Acceptance Payables
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Dolar Amerika Serikat 1.721.718 1.822.554 United States Dollar
Rupiah 132.287 211.926 Rupiah
Euro Eropa 71.453 36.347 European Euro
Yen Jepang 56.057 20.183 JapaneseYen
Yuan China 14.309 153.924 Chinese Yuan
Dolar Singapura 7.930 10.081 Singapore Dollar
Yuan China Renminbi 1.725 51.936 Chinese Yuan Renminbi
Total 2.005.479 2.306.951 Total
94
Page 479
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. Tagihan dan Liabilitas Akseptasi (lanjutan) 13. Acceptance Receivables and Payables
(continued)
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and payables represent
akseptasi wesel impor atas dasar letters of credit acceptances arising from import bills, supported by
berjangka yang berasal dari nasabah pihak ketiga letters of credit, which are received from third party
dengan rincian berdasarkan: (lanjutan) customers, with details as follows: (continued)
2. Jangka waktu 2. Period
a. Tagihan akseptasi a. Acceptance receivables
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
≤ 1 bulan 90.136 51.680 ≤ 1 month
> 1 bulan ≤ 3 bulan 110.073 175.662 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 9.797 46.086 > 3 months ≤ 6 months
> 6 bulan - 734 > 6 months
210.006 274.162
Mata uang asing Foreign currencies
≤ 1 bulan 38.216 74.379 ≤ 1 month
> 1 bulan ≤ 3 bulan 185.639 174.154 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 1.730.648 1.800.533 > 3 months ≤ 6 months
> 6 bulan 430.249 99.435 > 6 months
2.384.752 2.148.501
Total 2.594.758 2.422.663 Total
Cadangan kerugian
penurunan nilai (4.482) (4.782) Allowance for impairment losses
Neto 2.590.276 2.417.881 Net
95
Page 480
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. Tagihan dan Liabilitas Akseptasi (lanjutan) 13. Acceptance Receivables and Payables
(continued)
Tagihan dan liabilitas akseptasi merupakan Acceptance receivables and payables represent
akseptasi wesel impor atas dasar letters of credit acceptances arising from import bills, supported by
berjangka yang berasal dari nasabah pihak ketiga letters of credit, which are received from third party
dengan rincian berdasarkan: (lanjutan) customers, with details as follows: (continued)
2. Jangka waktu (lanjutan) 2. Period (continued)
b. Liabilitas akseptasi b. Acceptance payables
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
≤ 1 bulan 20.746 3.027 ≤ 1 month
> 1 bulan ≤ 3 bulan 105.882 175.662 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 5.659 33.237 > 3 months ≤ 6 months
> 6 bulan - - > 6 months
132.287 211.926
Mata uang asing Foreign currencies
≤ 1 bulan 38.217 74.380 ≤ 1 month
> 1 bulan ≤ 3 bulan 144.843 154.084 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 1.274.913 1.768.278 > 3 months ≤ 6 months
> 6 bulan 415.219 98.283 > 6 months
1.873.192 2.095.025
Total 2.005.479 2.306.951 Total
Perubahan nilai tercatat bruto adalah sebagai Movements in the gross carrying are as follows:
berikut:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 2.426.911 81.203 - 2.508.114 31 December 2023
Aset baru 2.347.944 68.044 - 2.415.988 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (2.419.857) (81.203) - (2.501.060) repaid (excluding write-offs)
Pengukuran kembali (379) - - (379) Remeasurement
31 Desember 2024 2.354.619 68.044 - 2.422.663 31 December 2024
Aset baru 2.443.544 65.680 - 2.509.224 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (2.274.405) (68.044) - (2.342.449) repaid (excluding write-offs)
Pengukuran kembali 5.320 - - 5.320 Remeasurement
31 Desember 2025 2.529.078 65.680 - 2.594.758 31 December 2025
96
Page 481
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
13. Tagihan dan Liabilitas Akseptasi (lanjutan) 13. Acceptance Receivables and Payables
(continued)
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 98 9.350 - 9.448 31 December 2023
Aset baru 71 4.711 - 4.782 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (98) (9.350) - (9.448) repaid (excluding write-offs)
Pengukuran kembali - - - - Remeasurement
31 Desember 2024 71 4.711 - 4.782 31 December 2024
Aset baru 95 4.387 - 4.482 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (71) (4.711) - (4.782) repaid (excluding write-offs)
Pengukuran kembali - - - - Remeasurement
31 Desember 2025 95 4.387 - 4.482 31 December 2025
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai yang allowance for impairment losses as of
dibentuk pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024 is adequate to cover
2024, adalah cukup untuk menutup kemungkinan any possible losses on uncollectible acceptance
kerugian atas tidak tertagihnya tagihan akseptasi. receivables.
14. Aset Tetap dan Aset Hak Guna 14. Fixed Assets and Right-of-Use Assets
Akun ini terdiri dari: This account consists of:
Perubahan selama satu tahun/
Changes during the year
Penambahan Pengurangan
Saldo awal/ dan reklasifikasi/ dan reklasifikasi/ Saldo akhir/
Beginning Additions Deductions Ending
31 Desember 2025 balance and reclassification and reclassification balance 31 December 2025
Biaya perolehan Cost
Tanah 115.360 - 11.955 103.405 Land
Bangunan 562.691 - 12.256 550.435 Buildings
Prasarana dan Infrastructure and
peralatan kantor 3.847.622 710.264 133.910 4.423.976 office equipments
Kendaraan 8.226 - 4.006 4.220 Vehicles
Aset dalam proses
pembangunan 807.384 188.509 645.496 350.397 Construction in progress
Total biaya perolehan Total cost of
aset tetap 5.341.283 898.773 807.623 5.432.433 fixed assets
Aset hak guna 322.383 51.505 62.687 311.201 Right-of-use assets
Total biaya perolehan Total cost of
aset tetap dan fixed assets and
aset hak guna 5.663.666 950.278 870.310 5.743.634 right-of-use assets
97
Page 482
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. Aset Tetap dan Aset Hak Guna (lanjutan) 14. Fixed Assets and Right-of-Use Assets
(continued)
Akun ini terdiri dari: (lanjutan) This account consists of: (continued)
Perubahan selama satu tahun/
Changes during the year
Penambahan Pengurangan
Saldo awal/ dan reklasifikasi/ dan reklasifikasi/ Saldo akhir/
Beginning Additions Deductions Ending
31 Desember 2025 balance and reclassification and reclassification balance 31 December 2025
Akumulasi penyusutan Accumulated depreciation
Bangunan 432.079 24.031 11.733 444.377 Buildings
Prasarana dan Infrastructure and
peralatan kantor 2.130.924 547.368 126.768 2.551.524 office equipments
Kendaraan 8.226 - 4.006 4.220 Vehicles
2.571.229 571.399 142.507 3.000.121
Aset hak guna 152.821 89.543 35.755 206.609 Right-of-use assets
Total akumulasi penyusutan 2.724.050 660.942 178.262 3.206.730 Total accumulated depreciation
Nilai buku - neto 2.939.616 2.536.904 Book value - net
Perubahan selama satu tahun/
Changes during the year
Penambahan Pengurangan
Saldo awal/ dan reklasifikasi/ dan reklasifikasi/ Saldo akhir/
Beginning Additions Deductions Ending
31 Desember 2024 balance and reclassification and reclassification balance 31 December 2024
Biaya perolehan Cost
Tanah 115.360 - - 115.360 Land
Bangunan 533.489 29.202 - 562.691 Buildings
Prasarana dan Infrastructure and
peralatan kantor 3.293.183 648.438 93.999 3.847.622 office equipments
Kendaraan 8.800 - 574 8.226 Vehicles
Aset dalam proses
pembangunan 619.472 231.443 43.531 807.384 Construction in progress
Total biaya perolehan Total cost of
aset tetap 4.570.304 909.083 138.104 5.341.283 fixed assets
Aset hak guna 317.020 41.565 36.202 322.383 Right-of-use assets
Total biaya perolehan Total cost of
aset tetap dan fixed assets and
aset hak guna 4.887.324 950.648 174.306 5.663.666 right-of-use assets
Akumulasi penyusutan Accumulated depreciation
Bangunan 407.473 24.606 - 432.079 Buildings
Prasarana dan Infrastructure and
peralatan kantor 1.699.687 480.341 49.104 2.130.924 office equipments
Kendaraan 8.800 - 574 8.226 Vehicles
2.115.960 504.947 49.678 2.571.229
Aset hak guna 86.592 96.579 30.350 152.821 Right-of-use assets
Total akumulasi penyusutan 2.202.552 601.526 80.028 2.724.050 Total accumulated depreciation
Nilai buku - neto 2.684.772 2.939.616 Book value - net
98
Page 483
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. Aset Tetap dan Aset Hak Guna (lanjutan) 14. Fixed Assets and Right-of-Use Assets
(continued)
Rincian aset dalam proses pembangunan beserta The details of the construction in progress with the
persentase penyelesaian terhadap nilai kontrak percentage of completion of the contract values are
adalah sebagai berikut: as follows:
31 Desember/31 December 2025
Persentase Akumulasi Estimasi
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated of
completion cost completion
Prasarana 47% 12.426 2026 Infrastructure
Peralatan kantor 92% 337.971 2026 Office equipment
350.397
31 Desember/31 December 2024
Persentase Akumulasi Estimasi
penyelesaian/ biaya/ penyelesaian/
Percentage of Accumulated Estimated of
completion cost completion
Prasarana 34% 5.901 2025 Infrastructure
Peralatan kantor 37% 801.483 2025 Office equipment
807.384
Seluruh aset tetap yang dimiliki oleh Bank berasal All fixed assets owned by the Bank are from direct
dari kepemilikan langsung. ownership.
Nilai tercatat bruto dari aset tetap yang telah Gross carrying amount of fixed assets which were
disusutkan penuh dan masih digunakan adalah fully depreciated and still used are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Bangunan 84.745 80.081 Buildings
Prasarana dan peralatan kantor 1.220.660 1.098.831 Infrastructure and office equipment
Kendaraan 4.220 8.226 Vehicles
Total 1.309.625 1.187.138 Total
Rekonsiliasi penambahan aset tetap yang Reconciliations of addition to fixed assets which
berasal dari pembelian dan reklasifikasi adalah comes from purchase and reclassification are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Penambahan melalui pembelian Addition through purchase of
aset tetap 550.708 865.552 fixed assets
Penambahan aset tetap melalui Addition of fixed assets
reklasifikasi aset dalam through reclassification of
proses pembangunan 348.065 43.531 construction in progress
Penambahan aset hak guna 51.505 41.565 Addition of right-of-use assets
Total 950.278 950.648 Total
99
Page 484
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. Aset Tetap dan Aset Hak Guna (lanjutan) 14. Fixed Assets and Right-of-Use Assets
(continued)
Rekonsiliasi pengurangan aset tetap yang Reconciliations of deduction to fixed assets which
berasal dari penjualan dan reklasifikasi adalah comes from disposal and reclassification are as
sebagai berikut: follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Pengurangan melalui penjualan Deduction through sale of
aset tetap 84.731 28.108 fixed assets
Penghapusan aset tetap 350.616 66.465 Write-off of fixed assets
Pengurangan aset dalam proses
pembangunan melalui Deduction of construction in progress
reklasifikasi aset tetap 348.065 43.531 through reclassification
Pengurangan aset hak guna 62.687 36.202 Deduction of right-of-use assets
Reklasifikasi ke properti terbengkalai 24.211 - Reclassification to abandoned property
Total 870.310 174.306 Total
Penyusutan yang dibebankan pada laporan laba Depreciation charged to statement of profit or loss
rugi dan penghasilan komprehensif lain masing- and other comprehensive income amounting to
masing sebesar Rp660.942 dan Rp601.526 untuk Rp660,942 and Rp601,526 for the years ended
tahun yang berakhir pada tanggal 31 December 2025 and 2024, respectively
31 Desember 2025 dan 2024 (Catatan 30). (Note 30).
Manajemen Bank juga berpendapat bahwa tidak The Bank’s management believes that there is no
terdapat penurunan nilai atas aset tetap tersebut impairment that should be recorded in value of the
yang harus dicatat masing-masing pada tanggal aforementioned fixed assets as of
31 Desember 2025 dan 2024. 31 December 2025 and 2024, respectively.
Seluruh aset tetap (kecuali tanah) diasuransikan All fixed assets (except land) are covered by
terhadap risiko kebakaran dan risiko lainnya insurance against fire and other risks under blanket
berdasarkan paket polis tertentu kepada policies with the Bank’s third party insurance
perusahaan asuransi pihak ketiga Bank yaitu company which is PT Zurich Asuransi
PT Zurich Asuransi Indonesia, Tbk dengan nilai Indonesia, Tbk. with sum insured amounting to
pertanggungan sebesar Rp3.546.878 ditambah Rp3,546,878 added with USD37,607,983 (full
dengan USD37.607.983 (nilai penuh) dan amount) and Rp3,248,574 added with
Rp3.248.574 ditambah dengan USD29.390.801 USD29,390,801 (full amount) as of 31 December
(nilai penuh) masing-masing pada tanggal 31 2025 and 2024, respectively. The Bank’s
Desember 2025 dan 2024. Manajemen Bank management believes that insurance coverage is
berkeyakinan bahwa nilai pertanggungan adequate to cover possible losses arising from
asuransi telah mencukupi untuk menutupi such risks.
kemungkinan kerugian dari risiko yang ada.
Hasil penjualan aset tetap adalah masing-masing The proceeds from the sale of fixed assets
sebesar Rp95.319 dan Rp1.647 untuk tahun yang amounting to Rp95,319 and Rp1,647 for the years
berakhir pada tanggal 31 Desember 2025 dan ended 31 December 2025 dan 2024, respectively.
2024.
Nilai buku aset tetap yang dijual adalah masing- Book value from the sale of fixed assets amounting
masing sebesar Rp13.087 dan Rp812 untuk to Rp13,087 and Rp812 for the years ended
tahun yang berakhir pada tanggal 31 December 2025 and 2024, respectively.
31 Desember 2025 dan 2024.
100
Page 485
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
14. Aset Tetap dan Aset Hak Guna (lanjutan) 14. Fixed Assets and Right-of-Use Assets
(continued)
Keuntungan atas penjualan aset tetap masing- The related profit on sales of fixed assets of
masing sebesar Rp82.232 dan Rp835 untuk Rp82,232 and Rp835 for the years ended
tahun yang berakhir pada tanggal 31 December 2025 and 2024, respectively are
31 Desember 2025 dan 2024 dibukukan sebagai presented as part of “Non-operating income - gain
bagian dari “Pendapatan non-operasional - on sale of fixed assets, foreclosed assets and
keuntungan penjualan aset tetap, agunan yang abandoned properties - net” during the year.
diambil alih dan properti terbengkalai - neto”
selama tahun berjalan.
Aset hak guna pada tanggal 31 Desember 2025 Right-of-use assets as of 31 December 2025 as
adalah sebagai berikut: follows:
Penambahan Pengurangan
Saldo awal/ dan reklasifikasi/ dan reklasifikasi/ Saldo akhir/
Beginning Additions Deductions Ending
balance and reclassification and reclassification balance
Biaya perolehan Cost
Bangunan 307.598 44.940 59.255 293.283 Buildings
Kendaraan 14.785 6.565 3.432 17.918 Vehicles
Total biaya perolehan 322.383 51.505 62.687 311.201 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 144.913 83.854 32.419 196.348 Buildings
Kendaraan 7.908 5.689 3.336 10.261 Vehicles
Total akumulasi penyusutan 152.821 89.543 35.755 206.609 Total accumulated depreciation
Nilai buku - neto 169.562 104.592 Book value - net
Aset hak guna pada tanggal 31 Desember 2024 Right-of-use assets as of 31 December 2024 as
adalah sebagai berikut: follows:
Penambahan Pengurangan
Saldo awal/ dan reklasifikasi/ dan reklasifikasi/ Saldo akhir/
Beginning Additions Deductions Ending
balance and reclassification and reclassification balance
Biaya perolehan Cost
Bangunan 303.123 40.358 35.883 307.598 Buildings
Kendaraan 13.897 1.207 319 14.785 Vehicles
Total biaya perolehan 317.020 41.565 36.202 322.383 Total cost
Akumulasi penyusutan Accumulated depreciation
Bangunan 82.463 92.550 30.100 144.913 Buildings
Kendaraan 4.129 4.029 250 7.908 Vehicles
Total akumulasi penyusutan 86.592 96.579 30.350 152.821 Total accumulated depreciation
Nilai buku - neto 230.428 169.562 Book value - net
Bank menyewa beberapa aset termasuk gedung The Bank had rent a number of assets including
kantor, rumah dinas, kendaraan dan lain-lain. offices, official houses, vehicles and others.
Bank menyewa beberapa aset termasuk The Bank leases several assets including buildings
bangunan dengan jangka waktu sewa 2-10 tahun with lease term of 2-10 years and car with lease
dan kendaraan mobil dengan jangka waktu sewa terms of 2-4 years.
2-4 tahun.
Bank mempunyai sewa tertentu dengan masa The Bank also has certain leases with lease terms
sewa 12 bulan atau kurang dan sewa bernilai of 12 months or less and low value assets.
rendah. Bank menerapkan pengecualian The Bank applies the recognition exemptions of
pengakuan sewa jangka pendek dan sewa short-term leases and low-value assets for these
bernilai rendah untuk sewa tersebut. leases.
101
Page 486
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
15. Aset Lain-lain 15. Other Assets
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Piutang bunga 1.275.560 1.139.161 Interest receivables
Biaya dibayar di muka 390.039 253.678 Prepaid expense
Uang muka PPh pasal 28 (Catatan 21) Prepaid income tax art 28 (Notes 21)
2025 49.057 - 2025
2024 166.741 166.741 2024
Agunan yang diambil alih Foreclosed assets
(setelah dikurangi cadangan (net of allowance for declining
penurunan nilai masing-masing sebesar in value of Rp33,296 and Rp34,179
Rp33.296 dan Rp34.179 pada tanggal as of 31 December 2025 and
31 Desember 2025 dan 2024) 135.313 149.034 2024, respectively)
ATM bersama 82.576 80.035 ATM Bersama
Uang muka 48.216 84.953 Advances
Properti terbengkalai 28.849 28.534 Abandoned property
Setoran jaminan 2.680 2.708 Security deposits
Term Deposit Valas hasil ekspor Term Deposit with Bank Indonesia
(TD Valas DHE SDA) Bank Indonesia - 812.798 in foreign currency from DHE SDA
Lain-lain 568.400 441.821 Others
Neto 2.747.431 3.159.463 Net
Ikhtisar perubahan cadangan kerugian The changes in the allowance for the decline in
penurunan nilai agunan yang diambil alih adalah value of foreclosed assets are as follows:
sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Saldo awal tahun 34.179 28.691 Beginning balance
(Pemulihan)/Penambahan (reversal)/Additional
selama tahun berjalan (883) 5.488 during the year
Saldo akhir tahun 33.296 34.179 Ending balance
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that the
cadangan kerugian penurunan nilai atas agunan allowance for the decline in value of foreclosed
yang diambil alih telah memadai dan nilai tercatat assets is adequate and the carrying value of
agunan yang diambil alih tersebut merupakan foreclosed assets is stated at net realizable value.
nilai bersih yang dapat direalisasi.
Manajemen Bank berkeyakinan bahwa jumlah The Bank’s management believes that no
cadangan kerugian penurunan nilai atas properti allowance for the decline in value of abandoned
terbengkalai tidak diperlukan. property is necessary.
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
hasil ekspor dari rekening khusus eksportir exchange from export proceeds from exporters’
ditempatkan pada Bank Indonesia melalui special account are placed in Bank Indonesia
rekening Bank sesuai mekanisme pasar. through Bank’s accounts in accordance with
market mechanisms.
102
Page 487
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
16. Liabilitas Segera 16. Current Liabilities
Akun ini adalah sebesar Rp441.003 dan This account amounting to Rp441,003 and
Rp504.053 masing-masing pada tanggal Rp504,053 as of 31 December 2025 and 2024,
31 Desember 2025 dan 2024 terdiri dari kiriman respectively represents cash remittances/draft
uang/wesel akan dibayar, titipan dana nasabah, payables, customers’ funds, unsettled
transaksi kliring/transfer yang belum diselesaikan clearing/transfer transactions and other short-term
dan liabilitas-liabilitas jangka pendek lainnya. liabilities.
17. Giro 17. Demand Deposits
Akun ini terdiri dari: This account consists of:
31 Desember/31 December 2025
Mata uang
asing/
Foreign
Rupiah currencies Total
Pihak ketiga 35.407.992 3.272.349 38.680.341 Third parties
Pihak berelasi (Catatan 37) 398.907 - 398.907 Related parties (Note 37)
Total 35.806.899 3.272.349 39.079.248 Total
31 Desember/31 December 2024
Mata uang
asing/
Foreign
Rupiah currencies Total
Pihak ketiga 29.015.196 2.948.349 31.963.545 Third parties
Pihak berelasi (Catatan 37) 170.905 - 170.905 Related parties (Note 37)
Total 29.186.101 2.948.349 32.134.450 Total
Giro dalam mata uang asing terdiri dari Dolar Demand deposits in foreign currencies consist of
Singapura, Dolar Amerika Serikat dan Yuan Singapore Dollar, United States Dollar and Chinese
China Renminbi. Yuan Renminbi.
Suku bunga rata-rata untuk giro adalah sebagai The average interest rates for demand deposits are
berikut: as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 3,27% 3,69% Rupiah
Mata uang asing 1,75% 2,58% Foreign currencies
Giro sejumlah Rp868.675 dan Rp885.018 Demand deposits amounting to Rp868,675 and
masing-masing pada tanggal 31 Desember 2025 Rp885,018 as of 31 December 2025 and 2024,
dan 2024 digunakan sebagai jaminan atas kredit respectively are pledged as collateral for loans and
yang diberikan dan fasilitas bank lainnya other bank facilities (Note 11).
(Catatan 11).
Tidak terdapat kredit kepada pihak berelasi yang There are no loan facilities to related parties which
dijaminkan dengan giro. are secured with demand deposits as collateral.
103
Page 488
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
18. Tabungan 18. Saving Deposits
Akun ini terdiri dari: This account consists of:
31 Desember/31 December 2025
Mata uang
asing/
Foreign
Rupiah currencies Total
Pihak ketiga 11.953.136 28.524.157 40.477.293 Third parties
Pihak berelasi (Catatan 37) 96.091 25.957 122.048 Related parties (Note 37)
Total 12.049.227 28.550.114 40.599.341 Total
31 Desember/31 December 2024
Mata uang
asing/
Foreign
Rupiah currencies Total
Pihak ketiga 11.454.070 23.489.706 34.943.776 Third parties
Pihak berelasi (Catatan 37) 103.869 28.259 132.128 Related parties (Note 37)
Total 11.557.939 23.517.965 35.075.904 Total
Tabungan dalam mata uang asing terdiri dari Saving deposits in foreign currencies consist of
Pound Sterling Inggris, Euro Eropa, Franc Swiss, Great Britain Pound Sterling, European Euro,
Dolar Australia, Dolar Amerika, Dolar Kanada, Swiss Franc, Australian Dollar, United States
Dolar Selandia Baru, Dolar Singapura, Dolar Dollar, Canadian Dollar, New Zealand Dollar,
Hong Kong, Yen Jepang dan Krona Swedia. Singapore Dollar, Hong Kong Dollar, Japanese Yen
and Swedish Krona.
Suku bunga rata-rata untuk tabungan adalah The average interest rates for saving deposits are
sebagai berikut: as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 2,11% 1,52% Rupiah
Mata uang asing 2,46% 2,54% Foreign currencies
Tabungan sejumlah Rp222.972 dan Rp296.619 Saving deposits amounting to Rp222,972 and
masing-masing pada tanggal 31 Desember 2025 Rp296,619 as of 31 December 2025 and 2024,
dan 2024 digunakan sebagai jaminan atas kredit respectively are pledged as collateral for loans
yang diberikan (Catatan 11). (Note 11).
Tidak terdapat kredit kepada pihak berelasi yang There are no loan facilities to related parties which
dijaminkan dengan tabungan. are secured with saving deposits as collateral.
104
Page 489
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. Deposito Berjangka 19. Time Deposits
Akun ini terdiri dari: This account consists of:
31 Desember/31 December 2025
Mata uang
asing/
Foreign
Rupiah currencies Total
Pihak ketiga 39.134.537 14.375.453 53.509.990 Third parties
Pihak berelasi (Catatan 37) 66.141 57.962 124.103 Related parties (Note 37)
Total 39.200.678 14.433.415 53.634.093 Total
31 Desember/31 December 2024
Mata uang
asing/
Foreign
Rupiah currencies Total
Pihak ketiga 39.262.874 10.293.037 49.555.911 Third parties
Pihak berelasi (Catatan 37) 94.880 50.605 145.485 Related parties (Note 37)
Total 39.357.754 10.343.642 49.701.396 Total
Rincian deposito berjangka berdasarkan jangka The details of time deposits based on contractual
waktu kontrak adalah sebagai berikut: maturities are as follows:
31 Desember/31 December 2025
Mata uang
asing/
Foreign
Rupiah currencies Total
≤ 1 bulan 317.093 83.295 400.388 ≤ 1 bulan
> 1 bulan ≤ 3 bulan 10.317.407 4.720.911 15.038.318 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 13.176.429 7.473.130 20.649.559 > 3 months ≤ 6 months
> 6 bulan 15.389.749 2.156.079 17.545.828 > 6 months
Total 39.200.678 14.433.415 53.634.093 Total
31 Desember/31 December 2024
Mata uang
asing/
Foreign
Rupiah currencies Total
≤ 1 bulan 402.053 69.343 471.396 ≤ 1 bulan
> 1 bulan ≤ 3 bulan 12.761.028 4.944.104 17.705.132 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 12.686.305 3.922.396 16.608.701 > 3 months ≤ 6 months
> 6 bulan 13.508.368 1.407.799 14.916.167 > 6 months
Total 39.357.754 10.343.642 49.701.396 Total
105
Page 490
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
19. Deposito Berjangka (lanjutan) 19. Time Deposits (continued)
Rincian deposito berjangka berdasarkan sisa The details of time deposits based on remaining
umur sampai tanggal jatuh tempo adalah sebagai maturities are as follows:
berikut:
31 Desember/31 December 2025
Mata uang
asing/
Foreign
Rupiah currencies Total
≤ 1 bulan 16.304.622 7.590.087 23.894.709 ≤ 1 month
> 1 bulan ≤ 3 bulan 12.141.912 5.623.729 17.765.641 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 7.084.076 1.059.944 8.144.020 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 3.550.722 158.340 3.709.062 > 6 months ≤ 12 months
> 12 bulan 119.346 1.315 120.661 > 12 Months
Total 39.200.678 14.433.415 53.634.093 Total
31 Desember/31 December 2024
Mata uang
asing/
Foreign
Rupiah currencies Total
≤ 1 bulan 16.858.407 4.870.310 21.728.717 ≤ 1 month
> 1 bulan ≤ 3 bulan 13.403.973 4.664.161 18.068.134 > 1 month ≤ 3 months
> 3 bulan ≤ 6 bulan 6.623.333 580.237 7.203.570 > 3 months ≤ 6 months
> 6 bulan ≤ 12 bulan 2.380.420 219.617 2.600.037 > 6 months ≤ 12 months
> 12 bulan 91.621 9.317 100.938 > 12 months
Total 39.357.754 10.343.642 49.701.396 Total
Deposito berjangka dalam mata uang asing terdiri Time deposits in foreign currencies consist of Great
dari Pound Sterling Inggris, Euro Eropa, Franc Britain Pound Sterling, European Euro, Swiss
Swiss, Dolar Australia, Dolar Amerika, Dolar Franc, Australian Dollar, United States Dollar,
Singapura, Yen Jepang dan Dolar Hong Kong. Singapore Dollar, Japanese Yen and Hong Kong
Dollar.
Deposito berjangka sejumlah Rp10.408.658 dan Time deposits amounting to Rp10,408,658 and
Rp9.688.236 masing-masing pada tanggal Rp9,688,236 as of 31 December 2025 and 2024,
31 Desember 2025 dan 2024 digunakan sebagai respectively are pledged as collateral for loans
jaminan atas kredit yang diberikan (Catatan 11). (Note 11).
Suku bunga rata-rata untuk deposito berjangka The average interest rates for time deposits are as
adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 4,74% 4,98% Rupiah
Mata uang asing 3,89% 4,02% Foreign currencies
106
Page 491
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
20. Simpanan dari Bank Lain 20. Deposits from Other Banks
Simpanan dari bank lain berdasarkan jenis dan Deposits from other banks based on type and
mata uang terdiri dari: currency consist of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
Call Money 2.905.000 1.940.000 Call Money
Giro 44.750 55.729 Demand deposits
Deposito berjangka 10.000 19.500 Time deposits
Tabungan 244 9.367 Saving deposits
2.959.994 2.024.596
Mata uang asing Foreign currency
Call Money 833.750 2.414.250 Call Money
Tabungan 1.525 1.413 Saving deposits
835.275 2.415.663
Total 3.795.269 4.440.259 Total
Simpanan dari bank lain berdasarkan hubungan Deposits from other banks based on their
transaksi dengan Bank terdiri dari: relationship transaction with the Bank consist of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
Pihak ketiga 2.932.554 2.014.865 Third parties
Pihak berelasi (Catatan 37) 27.440 9.731 Related parties (Note 37)
2.959.994 2.024.596
Mata uang asing Foreign currency
Pihak ketiga 1.525 1.413 Third parties
Pihak berelasi (Catatan 37) 833.750 2.414.250 Related parties (Note 37)
835.275 2.415.663
Total 3.795.269 4.440.259 Total
Jangka waktu simpanan dari bank lain dalam The terms of deposits from other banks in time
deposito berjangka dan call money adalah kurang deposits and call money are less than one year.
dari satu tahun.
Tidak terdapat simpanan dari bank lain yang There are no deposits from other banks which are
diblokir atau dijaminkan pada tanggal blocked or collateralized as of 31 December 2025
31 Desember 2025 dan 2024. and 2024, respectively.
Kisaran suku bunga rata-rata tahunan untuk The range of average annual interest rates for
simpanan dari bank lain adalah sebagai berikut: deposits from other banks are as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah 0,00 - 5,72% 0,00% - 6,87% Rupiah
Mata uang asing 0,00 - 3,48% 0,00% - 3,19% Foreign currency
107
Page 492
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. Perpajakan 21. Taxation
Utang pajak terdiri dari: Tax payables consists of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Utang pajak penghasilan Income tax payables
Pasal 4 (2) 83.829 73.077 Article 4 (2)
Pasal 21 18.868 20.725 Article 21
Pasal 23 dan 26 4.768 2.881 Article 23 and 26
Pasal 25 23.031 - Article 25
Pajak Pertambahan Nilai 10.749 8.528 Value Added Taxes
Total utang pajak 141.245 105.211 Total tax payables
Rekonsiliasi antara laba sebelum beban pajak The reconciliations between income before tax
menurut laporan laba rugi dan penghasilan expense, as shown in the statement of profit or loss
komprehensif lain dengan penghasilan kena and other comprehensive income, and taxable
pajak untuk tahun yang berakhir pada tanggal income for the years ended 31 December 2025 and
31 Desember 2025 dan 2024 adalah sebagai 2024 are as follows:
berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Laba sebelum beban pajak Income before tax expense
sebagaimana disajikan dalam as stated in the statement of
laporan laba rugi dan penghasilan profit or loss and
komprehensif lain 1.957.928 565.040 other comprehensive income
Beda temporer: Temporary differences:
Penyusutan aset tetap (85.377) (178.103) Depreciation of fixed assets
Cadangan atas imbalan kerja (73.114) 51.042 Provision for employees’ benefits
Pembentukan cadangan Provision for allowance for
atas kerugian penurunan nilai impairment losses on earning
aset produktif dan non-produktif (289.310) (2.168.756) assets and non-earning assets
Pembentukan cadangan atas Provision for credit card
point rewards kartu kredit 24.389 28.453 reward points
Kerugian/(keuntungan) yang belum
direalisasi atas efek-efek yang Unrealized loss/(gain) on trading
diperdagangkan - neto (12.732) 20.023 securities – net
Amortisasi aset tak berwujud (31.490) (19.458) Amortization of intangible assets
Penyusutan aset hak guna (191) 2.271 Depreciation of right-of-use assets
Keuntungan penjualan Gain on sale
aset tetap - neto (1.895) (33.364) of fixed assets - net
Pembentukan atas cadangan penurunan Provision for decline in value
nilai agunan yang diambil alih (883) 5.488 of foreclosed assets
Lain-lain (26) (12.573) Others
Beda tetap: Permanent differences:
Keuntungan penjualan aset tetap dan Gain on sale of fixed assets
properti terbengkalai - neto (82.140) (516) and abandoned properties - net
Lain-lain - neto 65.555 85.120 Others - net
Penghasilan (kerugian) kena pajak - Bank 1.470.714 (1.655.333) Taxable income (loss) - Bank
Prior year’s accumulated
Akumulasi rugi fiskal tahun sebelumnya (1.470.714) - tax loss carry forward
Beban pajak penghasilan - - Income tax expenses
Pembayaran pajak penghasilan di muka (49.057) (166.741) Pre-payments of income taxes
Uang muka pajak penghasilan (49.057) (166.741) Prepaid taxes
Saldo akhir akumulasi rugi fiskal 182.087 1.655.333 Accumulated tax loss - ending balance
108
Page 493
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. Perpajakan (lanjutan) 21. Taxation (continued)
Perhitungan beban pajak tahun berjalan dan The computation of current tax expense and
beban pajak tangguhan - neto untuk tahun yang deferred tax expense - net for the year ended
berakhir pada tanggal 31 Desember 2025 dan 31 December 2025 dan 2024 are as follows:
2024 adalah sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Penghasilan (kerugian) kena pajak 1.470.714 (1.655.333) Taxable income (loss)
Beban pajak penghasilan
- tahun berjalan 323.557 - Income tax expense - current
Beban pajak penghasilan - tangguhan: Income tax expense - deferred:
Penyusutan aset tetap 18.783 39.183 Depreciation of fixed assets
Cadangan atas imbalan kerja - neto 16.085 (11.229) Provision for employees’ benefits - net
Pembentukan cadangan atas Provision for impairment
kerugian penurunan nilai losses on earning assets
aset produktif dan non-produktif 63.648 477.126 and non-earning assets
Pembentukan cadangan atas Provision for credit card
reward points kartu kredit (5.366) (6.260) reward points
(Keuntungan)/kerugian yang belum
direalisasi atas efek-efek yang Unrealized (gain)/loss on trading
diperdagangkan - neto 2.801 (4.405) securities - net
Amortisasi aset tak berwujud 6.928 4.281 Amortization of intangible assets
Penyusutan aset hak guna 42 (500) Depreciation of right-of-use assets
Keuntungan penjualan
aset tetap - neto 417 7.340 Gain on sale of fixed assets - net
Pembentukan atas penurunan Provision for decline
nilai agunan yang diambil alih 194 (1.207) in value of foreclosed assets
Kerugian pajak tahun 2024 - (364.173) Tax loss for year 2024
Lain-lain 6 2.766 Others
Manfaat pajak tangguhan Deferred tax
- neto 103.538 142.922 income - net
Beban pajak kini - periode lalu dari Current income tax expenses -
hasil pemeriksaan pajak: prior period from tax assessment:
- Tahun 2020 dan 2021 104.191 - For years 2020 dan 2021 -
- Tahun 2019 - 15.878 For years 2019 -
Pajak tangguhan - periode lalu dari Deferred tax expenses - prior period from
hasil pemeriksaan pajak tahun 2020 (103.782) - tax assessment for year 2020
Penyesuaian 1.347 - Adjustment
Beban pajak - neto 428.851 158.800 Tax expense - net
Rekonsiliasi antara beban pajak yang dihitung The reconciliations between tax expense
dengan menggunakan tarif pajak yang berlaku calculated by using the applicable tax rate from
dari laba sebelum beban pajak, dengan beban income before tax expense, and tax expense
pajak seperti yang disajikan dalam laporan laba presented in the statement of profit or loss and
rugi dan penghasilan komprehensif lain untuk other comprehensive income for the years ended
tahun yang berakhir pada tanggal 31 Desember 31 December 2025 and 2024 are as follows:
2025 dan 2024 adalah sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Laba sebelum beban pajak 1.957.928 565.040 Income before tax expense
Beban pajak penghasilan berdasarkan
tarif pajak yang berlaku 430.744 124.309 Income tax expense at applicable tax rate
109
Page 494
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. Perpajakan (lanjutan) 21. Taxation (continued)
Rekonsiliasi antara beban pajak yang dihitung The reconciliations between tax expense
dengan menggunakan tarif pajak yang berlaku calculated by using the applicable tax rate from
dari laba sebelum beban pajak, dengan beban income before tax expense, and tax expense
pajak seperti yang disajikan dalam laporan laba presented in the statement of profit or loss and
rugi dan penghasilan komprehensif lain untuk other comprehensive income for the years ended
tahun yang berakhir pada tanggal 31 Desember 31 December 2025 and 2024 are as follows:
2025 dan 2024 adalah sebagai berikut: (lanjutan) (continued)
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Pengaruh beda tetap atas beban Effects of permanent differences on
pajak penghasilan: income tax expense:
Keuntungan penjualan aset tetap Gain on sale of fixed assets
dan properti terbengkalai - neto (18.071) (114) and abandoned properties - net
Lain-lain - neto 14.422 18.727 Others - net
427.095 142.922
Beban pajak kini - periode lalu dari Current income tax expenses -
hasil pemeriksaan pajak: prior period from tax assessment:
- Tahun 2020 dan 2021 104.191 - For years 2020 dan 2021 -
- Tahun 2019 - 15.878 For years 2019 -
Pajak tangguhan - periode lalu dari Deferred tax expenses - prior period from
hasil pemeriksaan pajak tahun 2020 (103.782) - tax assessment for year 2020
Penyesuaian 1.347 - Adjustment
Beban pajak - neto 428.851 158.800 Tax expense - net
Menteri Keuangan Republik Indonesia The Minister of Finance of the Republic of
menerbitkan Peraturan Menteri Keuangan (PMK) Indonesia ussed Minister of Finance Regulation
No. 74 pada tanggal 10 Oktober 2024. (PMK) No. 74 on 10 October 2024. Based on this
Berdasarkan peraturan tersebut, Bank harus regulation, the Bank must calculate reserves for
menghitung cadangan piutang tak tertagih sesuai bad debts in accordance with certain limits
dengan batasan tertentu yang diatur di dalam regulated in PMK 74 starting 1 January 2024. On
PMK 74 mulai tanggal 1 Januari 2024. Pada January 1, 2024, there is a short value of reserves
tanggal 1 Januari 2024, terdapat selisih kurang per fiscal amounting to Rp2,045,100. In
nilai cadangan per fiskal sebesar Rp2.045.100. accordance with the provisions in PMK 74, the
Sesuai dengan ketentuan di dalam PMK 74, Bank Bank decided to charge the excess in the 2024
memutuskan untuk membebankan selisih lebih income tax calculation.
tersebut di dalam pajak penghasilan tahun 2024.
Dampak Penerapan Pilar 2 Organization for The Impact of Pillar 2 of Organization for
Economic Co-operation dan Development Economic Co-operation and Development
(”OECD”) (“OECD”)
Berdasarkan Peraturan Menteri Keuangan Based on the Regulation of the Minister of Finance
Republik Indonesia Nomor 136 Tahun 2024 of the Republic of Indonesia Number 136 Year
(”PMK-136”) tentang Pengenaan Pajak Minimum 2024 (“PMK-136”) concerning the Imposition of
Global Berdasarkan Kesepakatan Internasional, Global Minimum Tax Based on International
ketentuan pengenaan pajak minimum global akan Agreements, the provisions for the impositon of
mulai berlaku di Indonesia, yurisdiksi di mana global minimum tax will come into force in
Bank didirikan, pada tanggal 1 Januari 2025. Indonesia, the jurisdiction where the Bank is
PMK-136 dihitung untuk periode fiskal tahunan incorporated, on 1 January 2025. PMK-136 is
yang berakhir di 31 Desember 2025, berdasarkan calculated fo the annual fiscal period ending on 31
penilaian yang telah dilakukan menyeluruh secara December 2025, based on the assessment that
Grup Bank, Bank diestimasikan tidak memiliki has been carried out comprehensively as a Bank
tambahan pajak penghasilan Pilar Dua. Group, the Bank is not expected to have Pillar Two
Income taxes exposure.
110
Page 495
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. Perpajakan (lanjutan) 21. Taxation (continued)
Rincian aset pajak tangguhan adalah sebagai The details of deferred tax assets are as follows:
berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Cadangan kerugian penurunan Allowance for impairment losses on
nilai aset produktif dan non-produktif 120.843 184.498 earning assets and non-earning assets
Liabilitas atas imbalan kerja 79.043 96.557 Liability for employees’ benefits
Penyusutan aset tetap (119.801) (101.018) Depreciation of fixed assets
Kerugian/(keuntungan) yang belum
direalisasi atas efek-efek yang Unrealized loss/(gain) on
diukur pada nilai wajar melalui measured at fair value through
penghasilan komprehensif lain (147.760) 67.540 other comprehensive income
Pembentukan cadangan atas Provision for credit card
reward points kartu kredit 34.181 28.816 reward points
Cadangan penurunan nilai agunan Allowance for decline in value of
yang diambil alih 7.455 7.650 foreclosed assets
Kerugian/(keuntungan) yang belum
direalisasi atas efek-efek Unrealized loss/(gain) on trading
yang diperdagangkan - neto (1.092) 1.708 securities - net
Penyusutan aset hak guna 2.473 2.515 Depreciation of right-of-use assets
Amortisasi aset tak berwujud (12.418) (5.491) Amortization of intangible assets
Keuntungan penjualan aset tetap (8.233) (7.817) Gain on sale of fixed assets - net
Lain-lain 1.912 2.701 Others
Kerugian pajak 143.841 364.173 Tax loss
Total 100.444 641.832 Total
Perhitungan Pajak Penghasilan Badan untuk The calculations of Corporate Income Tax for the
tahun yang berakhir tanggal 31 Desember 2025 year ended 31 December 2025 are estimated
adalah estimasi untuk pengisian SPT Tahunan numbers for 2025 Annual Tax Return and 2024
2025 dan perhitungan Pajak Penghasilan Badan Corporate Income Tax which conform to the Bank’s
2024 adalah sesuai dengan SPT Tahunan Bank. Annual Tax Return.
Hasil Pemeriksaan Pajak Tax Audit Result
Pada tanggal 28 November 2024, Bank menerima On 28 November 2024, the Bank received a Tax
Surat Ketetapan Pajak Kurang Bayar (“SKPKB”) Underpayment Assessment Letter (“SKPKB”) in
terkait pemeriksaan tahun fiskal 2019 atas Pajak relation to tax audit for fiscal year 2019 for Income
Penghasilan (”PPh”) Pasal 29 (PPh Badan), Pasal Tax (“PPh”) Article 29 (Corporate Income Tax),
26, dan Pajak Pertambahan Nilai (”PPN”) sebesar Article 26, and Value Added Tax (“VAT”)
Rp23.637 (termasuk sanksi administrasi). Pada amounting to Rp23,637 (including administrative
tanggal 23 Desember 2024, Bank telah sanctions). On December 23, 2024, the Bank has
membayar sebesar Rp23.637 dan tidak paid amounting to Rp23,637 and did not file any
mengajukan keberatan. objections.
111
Page 496
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
21. Perpajakan (lanjutan) 21. Taxation (continued)
Hasil Pemeriksaan Pajak (lanjutan) Tax Audit Result (continued)
Pada tanggal 26 Maret 2025, Bank menerima On 26 March 2025, the Bank received an SKPKB
SKPKB terkait pemeriksaan tahun fiskal 2020 related to tax audit for fiscal year 2020 for Income
atas PPh Pasal 29 (PPh Badan), Pasal 23, dan Tax Article 29 (Corporate Income Tax), Article 23,
PPN sebesar Rp106.931 termasuk sanksi and VAT amounting to Rp106,931 (including
administrasi). Pada tanggal 23 Juni 2025, Bank administrative sanctions). On June 23, 2025, the
telah membayar sebesar Rp106.931 dan Bank has paid amounting Rp106,931 and filed a
mengajukan Keberatan Pajak sebesar Tax Objection amounting to the DGT for the
kepada DJP atas SKPKB PPh Pasal 29 (PPh SKPKB for Income Tax Article 29 (Corporate
Badan) dan PPN pada 4 Juli 2025. Bank masih Income Tax) and VAT on 4 July 2025. The Bank is
menjalani proses Keberatan Pajak sampai saat still undergoing the Tax Objection process until the
laporan keuangan ini diterbitkan. Atas issuance of this financial statements. The payment
pembayaran tersebut, Rp103.782 dicatat sebagai of Rp103,782 was recorded as tax expense from
beban pajak dari periode lalu dan Rp3.149 dicatat prior period and Rp3,149 was recorded as general
pada beban umum dan administrasi di laporan and administrative expenses in the statement of
laba rugi dan penghasilan komprehensif lain. profit or loss and other comprehensive income.
Bank juga mencatat aset pajak tangguhan Bank also recorded deferred tax asset amounting
sebesar Rp103.782 di tahun 2025 sebagai to Rp103,782 in 2025 resulted from tax audit result
dampak dari hasil pemeriksaan pajak tahun 2020. for year 2020.
Pada tanggal 19 Februari 2025, Direktorat On 19 February 2025, the Directorate General of
Jenderal Pajak (”DJP”) menerbitkan surat Taxes (“DGT”) issued an Audit Notification Letter
Pemberitahuan Pemeriksaan (”SP2”) untuk tahun (“SP2”) related to tax audit for fiscal year 2021 and
fiskal 2021 dan atas SP2 tersebut, pada tanggal based on the SP2, on 25 November 2025, the Bank
25 November 2025, Bank telah menerima SKPKB has received an SKPKB related to tax audit for
terkait pemeriksaan tahun fiskal 2021 dengan fiscal year 2021 with the result there were an
hasil terdapat kurang bayar PPh Pasal 29 (PPh underpayment for Income Tax Article 29
Badan) sebesar Rp409 (dan sanksi administrasi (Corporate Income Tax) amounting to Rp409 (and
sebesar Rp173) dan kurang bayar PPh Pasal 21, administrative sanctions amounting to Rp173) and
Pasal 23, dan PPN sebesar Rp5.668 (termasuk an underpayment of Article 21, Article 23, and VAT
sanksi administrasi). Pada tanggal 18 Desember amounting to Rp5,668 (including administrative
2025, Bank telah membayar sebesar total sanctions). On 18 December 2025, the Bank has
Rp6.250 atas kurang bayar tersebut dan tidak paid amounting Rp6,250 for the underpayment and
mengajukan keberatan dan mencatat kurang did not file any objections and recorded the
bayar PPh pasal 29 tersebut sebagai beban pajak underpayment of Income Tax Article 29 as a tax
dari periode lalu di tahun 2025 dan kurang bayar expense from prior period in 2025 and the
PPh Pasal 21, Pasal 23, PPN dan sanksi underpayment of Article 21, Article 23, VAT and
administrasi PPh pasal 29 sebagai beban umum administrative sanctions of Icnome Tax Article 29
dan administrasi di tahun 2025. as general and administrative expenses in 2025.
Adapun tahun fiskal 2022 dan 2024 saat ini masih The 2022 and 2024 fiscal years are currently under
dalam proses pemeriksaan pajak dan sampai tax audits and until the date of this financial
tanggal laporan keuangan ini, hasil pemeriksaan statements, the result of the tax audits are still
pajak belum diketahui. unknown.
112
Page 497
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. Liabilitas atas Surat Berharga yang Dijual 22. Liabilities on Securities Sold under Repurchase
dengan Janji Dibeli Kembali Agreements
Liabilitas atas surat berharga yang dijual dengan Liabilities on securities sold under repurchase
janji dibeli kembali pada tanggal 31 Desember agreements as of 31 December 2025 consists of:
2025 terdiri dari:
Jenis obligasi Nilai
Nilai Nilai
pemerintah/ Tanggal Jatuh pembelian
Nasabah/ nominal/ tercatat/
Type of dimulai/ tempo/ kembali/
Counterparty Nominal Carrying
government Start date Due date Repurchase
amount value
bonds amount
Diukur pada biaya perolehan
At amortized cost
yang diamortisasi
31 Des 25/ 7 Jan 26/
Bank Indonesia FR0095 900.000 902.079 901.351
31 Dec 25 7 Jan 26
30 Des 25/ 6 Jan 26/
Bank Indonesia PBS030 800.000 782.450 781.924
30 Dec 25 6 Jan 26
30 Des 25/ 6 Jan 26/
Bank Indonesia FR0086 500.000 497.065 496.731
30 Dec 25 6 Jan 26
29 Des 25/ 5 Jan 26/
Bank Indonesia PBS003 450.000 437.843 437.607
29 Dec 25 5 Jan 26
29 Des 25/ 5 Jan 26/
Bank Indonesia FR0059 250.000 246.309 246.176
29 Dec 25 5 Jan 26
19 Des 25/ 2 Jan 26/
PT Bank HSBC Indonesia FR0100 200.000 196.526 196.501
19 Dec 25 2 Jan 26
PT Bank SMBC 30 Des 25/ 13 Jan 26/
FR0056 200.000 206.216 205.884
Indonesia Tbk 30 Dec 25 13 Jan 26
31 Des 25/ 7 Jan 26/
Bank Indonesia FR0078 100.000 104.721 104.636
31 Dec 25 7 Jan 26
29 Des 25/ 12 Jan 26/
PT Bank HSBC Indonesia FR0104 60.000 61.055 60.968
29 Dec 25 12 Jan 26
PT Bank SMBC 18 Des 25/ 5 Jan 26/
FR0064 10.000 9.776 9.771
Indonesia Tbk 18 Dec 25 5 Jan 26
PT Bank SMBC 22 Des 25/ 5 Jan 26/
FR0064 10.000 9.793 9.788
Indonesia Tbk 22 Dec 25 5 Jan 26
PT Bank SMBC 30 Des 25/ 13 Jan 26/
FR0064 10.000 9.787 9.772
Indonesia Tbk 30 Dec 25 13 Jan 26
PT Bank SMBC 31 Des 25/ 14 Jan 26/
FR0064 10.000 9.794 9.777
Indonesia Tbk 31 Dec 25 14 Jan 26
PT Bank SMBC 23 Des 25/ 6 Jan 26/
FR0064 10.000 9.793 9.786
Indonesia Tbk 23 Dec 25 6 Jan 26
PT Bank Central 31 Des 25/ 14 Jan 26/
FR0064 5.000 4.897 4.889
Asia Tbk 31 Dec 25 14 Jan 26
PT Bank CIMB 22 Des 25/ 5 Jan 26/
FR0064 5.000 4.897 4.894
Niaga Tbk 22 Dec 25 5 Jan26
PT Bank CIMB 19 Des 25/ 2 Jan 26/
FR0064 5.000 4.893 4.892
Niaga Tbk 19 Dec 25 2 Jan26
PT Bank CIMB 18 Des 25/ 2 Jan 26/
FR0064 5.000 4.886 4.885
Niaga Tbk 18 Dec 25 2 Jan26
PT Bank Rakyat Indonesia 24 Des 25/ 7 Jan 26/
FR0064 5.000 4.899 4.895
(Persero) Tbk 24 Dec 25 7 Jan 26
PT Bank Rakyat Indonesia 30 Des 25/ 13 Jan 26/
FR0064 5.000 4.894 4.886
(Persero) Tbk 30 Dec 25 13 Jan 26
PT Bank Rakyat Indonesia 22 Des 25/ 5 Jan 26/
FR0064 5.000 4.897 4.894
(Persero) Tbk 22 Dec 25 5 Jan 26
PT Bank Rakyat Indonesia 18 Des 25/ 2 Jan 26/
FR0064 5.000 4.886 4.885
(Persero) Tbk 18 Dec 25 2 Jan 26
PT Bank Rakyat Indonesia 19 Des 25/ 2 Jan 26/
FR0064 5.000 4.893 4.892
(Persero) Tbk 19 Dec 25 2 Jan 26
Total/Total 3.555.000 3.527.249 3.524.684
113
Page 498
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
22. Liabilitas atas Surat Berharga yang Dijual 22. Liabilities on Securities Sold under Repurchase
dengan Janji Dibeli Kembali Agreements
Liabilitas atas surat berharga yang dijual dengan Liabilities on securities sold under repurchase
janji dibeli kembali pada tanggal 31 Desember agreements as of 31 December 2024 consists of:
2024 terdiri dari:
Jenis obligasi Nilai
Nilai Nilai
pemerintah/ Tanggal Jatuh pembelian
Nasabah/ nominal/ tercatat/
Type of dimulai/ tempo/ kembali/
Counterparty Nominal Carrying
government Start date Due date Repurchase
amount value
bonds amount
Diukur pada biaya perolehan
At amortized cost
yang diamortisasi
27 Des 24/ 3 Jan 25/
Bank Indonesia FR0056 1.850.000 1.843.745 1.843.105
27 Dec 24 3 Jan 25
30 Des 24/ 6 Jan 25/
Bank Indonesia FR0081 1.500.000 1.471.154 1.469.879
30 Dec 24 6 Jan 25
31 Des 24/ 7 Jan 25/
Bank Indonesia FR0087 1.100.000 1.014.315 1.013.259
31 Dec 24 7 Jan 25
30 Des 24/ 6 Jan 25/
Bank Indonesia FR0096 500.000 474.080 473.669
30 Dec 24 6 Jan 25
27 Des 24/ 3 Jan 25/
Bank Indonesia SR016 550.000 538.406 538.219
27 Dec 24 3 Jan 25
24 Des 24/ 7 Jan 25/
PT Bank ICBC Indonesia FR0081 200.000 196.501 196.290
24 Dec 24 7 Jan 25
PT Bank Rakyat 18 Des 24/ 2 Jan 25/
FR0040 5.000 5.208 5.207
Indonesia (Persero) Tbk 18 Dec 224 2 Jan 25
PT Bank Rakyat 19 Des 24/ 2 Jan 25/
FR0040 5.000 5.206 5.205
Indonesia (Persero) Tbk 19 Dec 24 2 Jan 25
PT Bank Rakyat 20 Des 24/ 3 Jan 25/
FR0040 5.000 5.206 5.204
Indonesia (Persero) Tbk 20 Dec 24 3 Jan 25
PT Bank Rakyat 23 Des 24/ 6 Jan 25/
FR0040 5.000 5.208 5.204
Indonesia (Persero) Tbk 23 Dec 24 6 Jan 25
PT Bank Rakyat 24 Des 24/ 7 Jan 25/
FR0040 5.000 5.208 5.202
Indonesia (Persero) Tbk 24 Dec 24 7 Jan 25
PT Bank Rakyat 27 Des 24/ 10 Jan 25/
FR0040 5.000 5.211 5.203
Indonesia (Persero) Tbk 27 Dec 24 10 Jan 25
PT Bank Rakyat 30 Des 24/ 13 Jan 25/
FR0040 5.000 5.215 5.204
Indonesia (Persero) Tbk 30 Dec 24 13 Jan 25
PT Bank Rakyat 31 Des 24/ 14 Jan 25/
FR0040 5.000 5.216 5.204
Indonesia (Persero) Tbk 31 Dec 24 14 Jan 25
Total/Total 5.740.000 5.579.879 5.576.054
114
Page 499
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. Efek Utang yang Diterbitkan 23. Debt Securities Issued
Efek utang yang diterbitkan pada tanggal Debt securities issued as of 31 December 2025
31 Desember 2025 dan 2024 terdiri dari: and 2024 consist of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Obligasi Subordinasi Berkelanjutan IV Bank UOB Indonesia Subordinated Debt
Bank UOB Indonesia Tahap I Shelf Offering IV Phase I
Tahun 2024 Year 2024
Pihak ketiga Third parties
Obligasi 100.000 100.000 Bonds
Total nominal Obligasi Subordinasi Total nominal Bank UOB Indonesia
Berkelanjutan IV Bank UOB Indonesia Subordinated Debt Shelf Offering IV
Tahap I Tahun 2024 100.000 100.000 Phase I Year 2024
Beban emisi obligasi yang belum
diamortisasi (2.040) (2.481) Unamortized bonds issuance cost
Total Obligasi Subordinasi Total Bank UOB Indonesia
Berkelanjutan IV Bank UOB Indonesia 97.960 97.519 Subordinated Debt Shelf Offering IV
Tahap I Tahun 2024 Phase I Year 2024
Obligasi Berkelanjutan IV Bank UOB Indonesia Senior Debt
Bank UOB Indonesia Tahap I Shelf Offering IV Phase I
Tahun 2024 Year 2024
Pihak ketiga Third parties
Obligasi - 100.000 Bonds
Total nominal Obligasi Berkelanjutan IV Total nominal Bank UOB Indonesia
Bank UOB Indonesia Tahap I Senior Debt Shelf Offering IV
Tahun 2024 - 100.000 Phase I Year 2024
Beban emisi obligasi yang belum
diamortisasi - (1.240) Unamortized bonds issuance cost
Total Obligasi Berkelanjutan IV Total Bank UOB Indonesia
Bank UOB Indonesia Tahap I - 98.760 Senior Debt Shelf Offering IV
Tahun 2024 Phase I Year 2024
Obligasi Subordinasi Berkelanjutan III Bank UOB Indonesia Subordinated Debt
Bank UOB Indonesia Tahap I Shelf Offering III Phase I
Tahun 2022 Year 2022
Pihak ketiga Third parties
Obligasi 100.000 100.000 Bonds
Total nominal Obligasi Subordinasi Total Nominal Bank UOB Indonesia
Berkelanjutan III Bank UOB Indonesia Sub Debt Shelf Offering III
Tahap I Tahun 2022 100.000 100.000 Phase I Year 2022
Beban emisi obligasi yang belum
diamortisasi (2.495) (3.251) Unamortized bonds issuance cost
Total Obligasi Subordinasi Total Bank UOB Indonesia
Berkelanjutan III Bank UOB Indonesia Sub Debt Shelf Offering III
Tahap I Tahun 2022 97.505 96.749 Tranche I Year 2022
115
Page 500
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. Efek Utang yang Diterbitkan (lanjutan) 23. Debt Securities Issued (continued)
Efek utang yang diterbitkan pada tanggal Debt securities issued as of 31 December 2025
31 Desember 2025 dan 2024 terdiri dari: and 2024 consist of: (continued)
(lanjutan)
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Obligasi Subordinasi Berkelanjutan II Bank UOB Indonesia Subordinated Debt
Bank UOB Indonesia Tahap II Shelf Offering II Phase II
Tahun 2019 Year 2019
Pihak ketiga Third Parties
Obligasi 650.000 650.000 Bonds
Total nominal Obligasi Subordinasi Total nominal Bank UOB Indonesia
Berkelanjutan II Bank UOB Indonesia Subordinated Debt Shelf Offering II
Tahap II Tahun 2019 650.000 650.000 Phase II Year 2019
Beban emisi obligasi yang belum
diamortisasi (275) (576) Unamortized bonds issuance cost
Total Obligasi Subordinasi Total Bank UOB Indonesia
Berkelanjutan II Bank UOB Indonesia Subordinated Debt Shelf Offering II
Tahap II Tahun 2019 649.725 649.424 Phase II Year 2019
Obligasi Subordinasi Berkelanjutan II Bank UOB Indonesia Subordinated Debt
Bank UOB Indonesia Tahap I Shelf Offering II Phase I
Tahun 2019 Year 2019
Pihak ketiga Third Parties
Obligasi 100.000 100.000 Bonds
Total nominal Obligasi Subordinasi Total nominal Bank UOB Indonesia
Berkelanjutan II Bank UOB Indonesia Subordinated Debt Shelf Offering II
Tahap I Tahun 2019 100.000 100.000 Phase I Year 2019
Beban emisi obligasi yang belum
diamortisasi (200) (542) Unamortized bonds issuance cost
Total Obligasi Subordinasi Total nominal Bank UOB Indonesia
Berkelanjutan II Bank UOB Indonesia 99.800 99.458 Subordinated Debt Shelf Offering II
Tahap I Tahun 2019 Phase I Year 2019
Total 944.990 1.041.910 Total
1. Obligasi Subordinasi Berkelanjutan IV Bank 1. Bank UOB Indonesia Subordinated Debt Shelf
UOB Indonesia Tahap I Tahun 2024 pada Offering IV Phase I Year 2024 on 26 June 2024
tanggal 26 Juni 2024 dengan jangka waktu with tenor of 7 years since issuance date and
selama 7 tahun dan jumlah pokok sebesar totalling to Rp100,000,000,000 (full amount)
Rp100.000.000.000 (nilai penuh) dengan with fixed interest rate of 7.50%.
tingkat bunga tetap sebesar 7,50%.
Pada tanggal 31 Desember 2025, peringkat As of 31 December 2025, the rating of Bank
Obligasi Subordinasi Berkelanjutan IV Bank UOB Indonesia Subordinated Debt Shelf
UOB Indonesia Tahap I Tahun 2024 menurut Offering IV Phase I Year 2024 based on Fitch
Fitch Ratings adalah idAA. Ratings was idAA.
Bank memperhitungkan obligasi tersebut The Bank calculates its bond as part of Lower
sebagai Komponen Modal Pelengkap Level Supplementary Capital (Lower Tier 2) based
Bawah (Lower Tier 2) berdasarkan Surat on Approval Letter from Financial Service
Persetujuan Otoritas Jasa Keuangan Authority No. S-159/PB.31/2024 dated
No. S-159/PB.31/2024 pada tanggal 9 August 2024.
9 Agustus 2024.
116
Page 501
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. Efek Utang yang Diterbitkan (lanjutan) 23. Debt Securities Issued (continued)
Efek utang yang diterbitkan pada tanggal Debt securities issued as of 31 December 2025
31 Desember 2025 dan 2024 terdiri dari: and 2024 consist of: (continued)
(lanjutan)
2. Obligasi Berkelanjutan IV Bank UOB 2. Bank UOB Indonesia Senior Debt Shelf
Indonesia Tahap I Tahun 2024 dengan Offering IV Phase I Year 2024 with total
jumlah pokok sebesar Rp100.000.000.000 amount of Rp100,000,000,000 (full amount)
(nilai penuh) dikarenakan suku bunga tetap that was subject to fixed interest rate of 6.70%
sebesar 6,70% per tahun yang dibayarkan per annum which is payable every three
setiap tiga bulan dan jangka waktu selama months with a one-year term has matured on
satu tahun yang telah jatuh tempo pada 6 July 2025. The Bond was listed on the
tanggal 6 Juli 2025. Obligasi tersebut Indonesia Stock Exchange at 26 June 2024.
dicatatkan di Bursa Efek Indonesia pada
tanggal 26 Juni 2024.
Bank telah melakukan pelunasan pokok atas The Bank has paid the principal of Bank UOB
Obligasi Berkelanjutan IV Bank UOB Indonesia Senior Debt Shelf Offering IV Phase
Indonesia Tahap I Tahun 2024 dengan nilai I Year 2024 with nominal value of
nominal Rp100.000.000.000 (nilai penuh) Rp100,000,000,000 (full amount) which
yang telah jatuh tempo pada tanggal matured on 6 July 2025.
6 Juli 2025.
3. Obligasi Subordinasi Berkelanjutan III Bank 3. Bank UOB Indonesia Subordinated Debt Shelf
UOB Indonesia Tahap I Tahun 2022 pada Offering III Phase I Year 2022 on 8 March 2022
tanggal 8 Maret 2022 dengan jangka waktu with tenor of 7 years since issuance date and
selama 7 tahun dan jumlah pokok sebesar totalling to Rp100,000,000,000 (full amount)
Rp100.000.000.000 (nilai penuh) dengan with fixed interest rate of 8%.
tingkat bunga tetap sebesar 8%.
Pada tanggal 31 Desember 2025 dan As of 31 December 2025 and 2024, the rating
2024, peringkat Obligasi Subordinasi of Bank UOB Indonesia Subordinated Debt
Berkelanjutan III Bank UOB Indonesia Tahap Shelf Offering III Phase I Year 2022 based on
I Tahun 2022 menurut Fitch Ratings adalah Fitch Ratings was idAA.
idAA.
Bank memperhitungkan obligasi tersebut The Bank calculates its bond as part of Lower
sebagai Komponen Modal Pelengkap Level Supplementary Capital (Lower Tier 2) based
Bawah (Lower Tier 2) berdasarkan Surat on Approval Letter from Financial Service
Persetujuan Otoritas Jasa Keuangan Authority No. SR-46/PB.32/2022 dated
No. SR-46/PB.32/2022 pada tanggal 19 April 2022.
19 April 2022.
4. Obligasi Subordinasi Berkelanjutan II Bank 4. Bank UOB Indonesia Subordinated Debt Shelf
UOB Indonesia Tahap II Tahun 2019 pada Offering II Phase II Year 2019 on
tanggal 13 November 2019 dengan jangka 13 November 2019 with tenor of 7 years since
waktu selama 7 tahun dan jumlah pokok issuance date totalling to Rp650,000,000,000
sebesar Rp650.000.000.000 (nilai penuh) (full amount) with fixed interest rate of 9.25%.
dengan tingkat bunga tetap sebesar 9,25%.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, the rating
peringkat Obligasi Subordinasi Berkelanjutan of Bank UOB Indonesia Subordinated Debt
II Bank UOB Indonesia Tahap II Tahun 2019 Shelf Offering II Phase II 2019 based on Fitch
menurut Fitch Ratings adalah idAA. Ratings was idAA.
117
Page 502
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. Efek Utang yang Diterbitkan (lanjutan) 23. Debt Securities Issued (continued)
Efek utang yang diterbitkan pada tanggal Debt securities issued as of 31 December 2025
31 Desember 2025 dan 2024 terdiri dari: and 2024 consist of: (continued)
(lanjutan)
Bank memperhitungkan obligasi tersebut The Bank calculates its bond as part of Lower
sebagai Komponen Modal Pelengkap Level Supplementary Capital (Lower Tier 2) based
Bawah (Lower Tier 2) berdasarkan Surat on Approval Letter from Financial Service
Persetujuan Otoritas Jasa Keuangan Authority No. S-92/PB.32/2019 dated 20
No. S-92/PB.32/2019 pada tanggal December 2019.
20 Desember 2019.
5. Obligasi Subordinasi Berkelanjutan II Bank 5. Bank UOB Indonesia Subordinated Debt Shelf
UOB Indonesia Tahap I Tahun 2019 pada Offering II Phase I Year 2019 on 4 July 2019
tanggal 5 Juli 2019 dengan jangka waktu with tenor of 7 years since issuance date
selama 7 tahun dan jumlah pokok sebesar totalling to Rp100,000,000,000 (full amount)
Rp100.000.000.000 (nilai penuh) dengan with fixed interest rate of 9.85%.
tingkat bunga tetap sebesar 9,85%.
Bank memperhitungkan obligasi tersebut The Bank calculates its bond as part of Lower
sebagai Komponen Modal Pelengkap Level Supplementary Capital (Lower Tier 2) based
Bawah (Lower Tier 2) berdasarkan Surat on Approval Letter from Financial Service
Persetujuan Otoritas Jasa Keuangan Authority No. S-92/PB.32/2019 dated
No. S-92/PB.32/2019 pada tanggal 20 December 2019.
20 Desember 2019.
Pada tanggal 31 Desember 2025 dan As of 31 December 2025 and 2024, the rating
2024, peringkat Obligasi Subordinasi of Bank UOB Indonesia Subordinated Debt
Berkelanjutan II Bank UOB Indonesia Tahap Shelf Offering II Phase I Year 2019 based on
I Tahun 2019 menurut Fitch Ratings adalah Fitch Ratings is idAA.
idAA.
Obligasi-obligasi Subordinasi tersebut di atas The said subordinated bonds are not secured
tidak dijamin dengan jaminan khusus tetapi by specific collateral but are secured by all
dijamin dengan seluruh harta kekayaan assets of the Bank.
Bank.
Wali amanat dari penerbitan Obligasi The trustee for issuance of Bank UOB
Subordinasi Berkelanjutan IV Bank UOB Indonesia Subordinated Debt Shelf Offering IV
Indonesia Tahap I Tahun 2024, Obligasi Phase I Year 2024, Bank UOB Indonesia
Berkelanjutan IV Bank UOB Indonesia Tahap Senior Debt Shelf Offering IV Phase I Year
I Tahun 2024, Obligasi Subordinasi 2024, Bank UOB Indonesia Subordinated
Berkelanjutan III Bank UOB Indonesia Tahap Debt Shelf Offering III Phase I Year 2022,
I Tahun 2022, Obligasi Subordinasi Bank UOB Indonesia Subordinated Debt Shelf
Berkelanjutan II Bank UOB Indonesia Tahap Offering II Phase II Year 2019, Bank UOB
II Tahun 2019, Obligasi Subordinasi Indonesia Subordinated Debt Shelf Offering II
Berkelanjutan II Bank UOB Indonesia Tahap Phase I Year 2019 are PT Bank Mandiri
I Tahun 2019 adalah PT Bank Mandiri (Persero) Tbk.
(Persero) Tbk.
118
Page 503
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
23. Efek Utang yang Diterbitkan (lanjutan) 23. Debt Securities Issued (continued)
Efek utang yang diterbitkan pada tanggal Debt securities issued as of 31 December 2025
31 Desember 2025 dan 2024 terdiri dari: and 2024 consist of: (continued)
(lanjutan)
Tidak terdapat keterkaitan usaha antara wali There is no business relationship between the
amanat dengan Bank. trustees and the Bank.
Selama jangka waktu obligasi tersebut di atas, During the term of above mentioned bonds, without
tanpa izin tertulis dari wali amanat, Bank tidak written permission from trustee, the Bank is not
diperkenankan untuk: allowed to:
1) Mengagunkan sebagian maupun seluruh 1) Secure part or all of the income or asset of the
pendapatan atau harta kekayaan Bank yang Bank that exists in the present or in the future,
ada pada saat ini maupun di masa yang akan other than for the Bank’s business activity;
datang di luar kegiatan usaha Bank;
2) Mengurangi modal dasar, modal ditempatkan 2) Reduce the authorized capital, issued capital
dan modal disetor, kecuali pengurangan and paid-up capital, unless the reduction is
tersebut dilakukan berdasarkan permintaan carried out based on the request and/or order
dan/atau perintah dari otoritas berwenang of the authorized regulator (including but not
(termasuk tetapi tidak terbatas pada OJK); limited to OJK);
3) Melakukan penggabungan dan/atau 3) Perform any merger and/or acquisition which
peleburan yang menyebabkan bubarnya causes the liquidation of the Bank or would
Bank atau yang akan mempunyai akibat have a material adverse impact on the
negatif secara material terhadap continuation of the Bank's businesses;
kelangsungan usaha Perseroan;
Pada tanggal 31 Desember 2025 dan As of 31 December 2025 and 2024, the Bank has
2024, Bank telah mengamortisasi biaya emisi amortized the bonds issuance cost amounting to
obligasi masing-masing sebesar Rp2.985 dan Rp2,985 and Rp3,440, respectively, which is
Rp3.440 yang dicatat dalam laporan laba rugi dan recorded in the statement of profit or loss and other
penghasilan komprehensif lain. comprehensive income.
Selama tahun 2025 dan 2024, Bank telah During 2025 and 2024, the Bank has complied with
memenuhi persyaratan-persyaratan dalam covenants of the debt securities issued above.
penerbitan efek utang tersebut.
119
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The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. Liabilitas Lain-lain 24. Other Liabilities
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Setoran jaminan (Catatan 37) 2.035.293 1.629.608 Margin deposits (Note 37)
Biaya yang masih harus dibayar
(Catatan 37) 804.268 1.153.235 Accrued expenses (Note 37)
Cadangan kerugian penurunan nilai Allowance for impairment losses of
atas komitmen dan kontinjensi commitments and contingencies
(Catatan 34) 317.980 338.674 (Note 34)
Liabilitas sewa 77.404 133.551 Lease liabilities
Pendapatan diterima di muka 5.408 10.185 Unearned income
Term deposit Valas hasil ekspor Term deposit with Bank Indonesia
(TD Valas DHE SDA) Bank Indonesia in foreign currency from DHE SDA
(Catatan 15) - 812.798 (Note 15)
Lain-lain 959.890 490.775 Others
Total 4.200.243 4.568.826 Total
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, included in the
termasuk dalam biaya yang masih harus dibayar accrued expenses is deferred bonus granted to the
adalah bonus yang diberikan kepada Direksi yang Board of Directors amounting to Rp18,197 and
ditangguhkan masing-masing sebesar Rp18.197 Rp18,922, respectively, in accordance with POJK
dan Rp18.922 sesuai dengan POJK No. 45/POJK.03/2015 dated 23 December 2015
No. 45/POJK.03/2015 tanggal 23 Desember 2015 concerning the Implementation of Governance for
tentang Penerapan Tata Kelola dalam Pemberian Commercial Banks in the Provision of
Remunerasi bagi Bank Umum. Remunerations.
Setoran jaminan terutama merupakan perjanjian Margin deposits mainly represent operational
kerjasama operasional dengan United Overseas cooperation agreements with United Overseas
Bank Limited, Singapura dan PT Bank Mandiri Bank Limited, Singapore and PT Bank Mandiri
(Persero) Tbk. (Persero) Tbk.
United Overseas Bank Limited, Singapura United Overseas Bank Limited, Singapore
(“UOBS”) (“UOBS”)
Pada tanggal 25 Agustus 2022, Bank dan UOBS On 25 August 2022, the Bank and UOBS has
menandatangani Perjanjian Jaminan Uang Tunai signed Cash Collateral Agreement that UOBS
yang dalam hal ini UOBS menyediakan jaminan provides cash collateral on derivative transactions
uang tunai atas transaksi derivatif mencakup FX including FX Derivative and Interest Rate
Derivative dan Interest Rate Derivative yang Derivative stipulated in International Swaps and
diatur dalam Perjanjian Induk International Swaps Derivative Transactions (ISDA) 2022 Master
and Derivative Transactions (ISDA) 2022 tanggal Agreement on 20 August 2007. Cash collateral is
20 Agustus 2007. Jaminan uang tunai diberikan provided in USD with minimal transfer nominal
dalam mata uang USD dengan jumlah transfer amounting to USD2,000,000 (full amount). The
minimal sebesar USD2.000.000 (angka penuh). Bank is obliged to pay interest on the cash
Bank memiliki kewajiban untuk membayar bunga collateral placement which is determined and
atas penempatan jaminan ini yang ditentukan dan calculated using Secured Overnight Financing
dihitung dengan menggunakan suku bunga Rate (SOFR).
Secured Overnight Financing Rate (SOFR).
120
Page 505
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
24. Liabilitas Lain-lain (lanjutan) 24. Other Liabilities (continued)
United Overseas Bank Limited, Singapura United Overseas Bank Limited, Singapore
(“UOBS”) (lanjutan) (“UOBS”) (continued)
Pada tanggal 31 Desember 2025 dan 2024, nilai As of 31 December 2025 and 2024, the cash
jaminan uang tunai masing-masing sebesar collateral amounting to JPY10,185,860,000 and
JPY10.185.860.000 (nilai penuh) dan JPY8,679,000,000 (full amount), respectively (Note
JPY8.679.000.000 (nilai penuh) (angka penuh) 37).
(Catatan 37).
Bunga yang masih harus dibayar atas jaminan Interest payables on the cash collateral amounting
uang tunai tersebut sebesar JPY5.288.347 (nilai to JPY5,288,347 (full amount) and JPY1,772,388
penuh) dan JPY1.772.388 (nilai penuh) pada (full amount) as of 31 December 2025 and 2024,
tanggal 31 Desember 2025 dan 2024 (Catatan respectively (Note 37).
37).
PT Bank Mandiri (Persero) Tbk (“Bank PT Bank Mandiri (Persero) Tbk (“Bank
Mandiri”) Mandiri”)
Pada tanggal 22 April 2016, Bank dan Bank On 22 April 2016, the Bank and Bank Mandiri has
Mandiri menandatangani Perjanjian Induk Global signed the Global Master Repurchase Agreement
Pembelian Kembali (GMRA) (GMRA) No.FTS.TRS/IRT.204/2016,
No.FTS.TRS/IRT.204/2016, No.16/GMG/0008 No.16/GMG/0008 which is amended with GMRA
yang diamandemen dengan GMRA No.TIB.TRS/TLA.91/2023, No.23/GMG/0042 that
No.TIB.TRS/TLA.91/2023, No.23/GMG/042 yang one of the parties will provide cash margin on
dalam hal ini salah satu pihak akan menyediakan securities sold under repurchase agreements
marjin tunai atas transaksi pembelian kembali which will be paid to the party who has net
efek yang akan dibayarkan kepada salah satu eksposure againts other party. The party who
pihak yang memiliki eksposur bersih terhadap receive cash margin is obliged to pay interest on
pihak lainnya. Pihak yang menerima marjin tunai the cash margin placement which is determined
memiliki kewajiban untuk membayar bunga atas and calculated using Money Market Reference
penempatan jaminan ini yang ditentukan dan Interest Rate as provided by Bank Indonesia.
dihitung dengan menggunakan Suku Bunga
Acuan Pasar Uang yang ditetapkan Bank
Indonesia.
Pada tanggal 31 Desember 2025 dan 2024, nilai As of 31 December 2025 and 2024, the cash
jaminan uang tunai sebesar Rp403.758 dan collateral amounting to Rp403,758 and Rp440,848,
Rp440.848. respectively.
Bunga yang masih harus dibayar atas jaminan Interest payables on the cash collateral amounting
uang tunai tersebut sebesar Rp1.536 dan to Rp1,536 and Rp2,107 as of 31 December 2025
Rp2.107 dan pada tanggal 31 Desember 2025 and 2024, respectively.
dan 2024.
121
Page 506
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. Modal Saham 25. Share Capital
Pada tanggal 26 Oktober 2023, Bank On 26 October 2023, the Bank has received
mendapatkan persetujuan Rapat Umum approval from the Extraordinary General Meeting
Pemegang Saham Luar Biasa sebagaimana of Shareholders as stated in Deed of Minutes of
termuat dalam Akta Berita Acara Rapat Umum Extraordinary General Meeting of Shareholders
Pemegang saham Luar Biasa No. 89 tanggal No. 89 dated 26 October 2023 made before Notary
26 Oktober 2023 yang dibuat di hadapan Notaris Aulia Taufani, S.H., Notary in Jakarta, which
Aulia Taufani, S.H., Notaris di Jakarta yang approved to increase the Bank’s issued and paid-
menyetujui peningkatan modal ditempatkan dan up capital by issuing new shares of 1,040,946,745
disetor Bank dengan cara mengeluarkan saham shares with nominal amount of Rp250 (full amount)
baru sebanyak 1.040.946.745 lembar saham per share with offering price of Rp1,441 (full
dengan nilai nominal masing-masing sebesar amount) per share.
Rp250 (nilai penuh) per saham dengan harga
penawaran sebesar Rp1.441 (nilai penuh) per
lembar saham.
Hasil penerbitan saham tersebut telah diterima The result of shares issues has been received by
oleh Bank sehingga dengan demikian jumlah the Bank so therefore the total number of issued
seluruh saham ditempatkan dan disetor penuh and fully paid-up shares of the Bank increases to
Bank meningkat menjadi sebanyak 12,227,591,633 shares or Rp3,056,897,908,250
12.227.591.633 lembar saham atau sebesar (full amount) as stated in Deed of Statement
Rp3.056.897.908.250 (nilai penuh) sebagaimana Resolutions No. 38 dated 20 November 2023 made
termuat dalam Akta Pernyataan Keputusan Rapat before Notary Aulia Taufani, S.H., Notary in
No. 38 tanggal 20 November 2023 yang dibuat di Jakarta, which the notice of amendment has been
hadapan Notaris Aulia Taufani, S.H., Notaris di received and recorded by Legal Entity
Jakarta, yang pemberitahuan perubahan Administration System of the Ministry of Laws and
anggaran dasarnya telah diterima dan dicatat Human Rights of the Republic of Indonesia as
dalam Sistem Administrasi Badan Hukum stated in the letter No. AHU-AH.01.03-0145724
Kementerian Hukum dan Hak Asasi Manusia dated 23 November 2023. On 30 November 2023,
sebagaimana tercantum dalam surat No. AHU- based on letter from the Financial Services
AH.01.03-0145724 tanggal 23 November 2023. Authority No. SR-123/PB.31/2023, the Bank has
Pada tanggal 30 November 2023, melalui surat obtained approval from Financial Services
dari Otoritas Jasa Keuangan No. SR- Authority to book the additional paid-in capital as
123/PB.31/2023, Bank telah memperoleh Paid-in Capital.
persetujuan dari Otoritas Jasa Keuangan untuk
mencatatkan tambahan modal disetor tersebut
sebagai Modal Disetor.
Susunan pemegang saham Bank dan persentase The Bank's shareholders and percentage of
kepemilikannya pada tanggal 31 Desember 2025 ownership as of 31 December 2025 and 2024 are
dan 2024 adalah sebagai berikut: (Catatan 1a) as follows: (Note 1a)
31 Desember 2025 dan 2024/
31 December 2025 and 2024
Jumlah saham
ditempatkan dan
disetor penuh/ Persentase
Issued and kepemilikan/
fully paid Percentage Total modal/
Pemegang saham shares of ownership Total capital Shareholders
UOB International UOB International
Investment Private Limited, Investment Private Limited,
Singapura 8.430.031.879 68,943% 2.107.508 Singapore
United Overseas Bank Limited, United Overseas Bank Limited,
Singapura 3.675.134.661 30,056% 918.784 Singapore
Yayasan Kesejahteraan Nusantara 122.308.897 1,000% 30.577 Yayasan Kesejahteraan Nusantara
Lain-lain (masing-masing di bawah 1%) 116.196 0,001% 29 Others (below 1% each)
Total 12.227.591.633 100,00% 3.056.898 Total
122
Page 507
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
25. Modal Saham (lanjutan) 25. Share Capital (continued)
Tujuan utama pengelolaan modal Bank adalah The primary objective of the Bank’s capital
untuk memastikan pemeliharaan rasio modal management is to ensure that it maintains healthy
yang sehat untuk mendukung usaha dan capital ratios in order to support its business and
memaksimalkan imbalan bagi pemegang saham. maximize shareholders value.
Selain itu, Bank dipersyaratkan oleh Undang- In addition, the Bank is also required by the
Undang Perseroan Terbatas efektif tanggal Corporate Law effective on 16 August 2007 to
16 Agustus 2007 untuk mengkontribusikan contribute and maintain a non-distributable reserve
sampai dengan 20% dari modal saham fund until the said reserve reaches 20% of the
ditempatkan dan disetor penuh dalam bentuk issued and fully paid up share capital. This capital
dana cadangan yang tidak boleh didistribusikan. requirements are considered by the Bank at the
Persyaratan permodalan tersebut Annual General Shareholders’ Meeting (“AGM”).
dipertimbangkan oleh Bank pada Rapat Umum
Pemegang Saham (“RUPS”).
Bank mengelola struktur permodalan dan The Bank manages its capital structure and makes
melakukan penyesuaian terhadap perubahan adjustments to it in light of changes in economic
kondisi ekonomi. Untuk memelihara dan conditions. In order to maintain or adjust the capital
menyesuaikan struktur permodalan, Bank dapat structure, the Bank may adjust the dividend
menyesuaikan pembayaran dividen kepada payment to shareholders, issue new shares or
pemegang saham, menerbitkan saham baru atau raise debt financing. There were no changes made
mengusahakan pendanaan melalui pinjaman. in the objectives, policies or processes as of
Tidak ada perubahan atas tujuan, kebijakan 31 December 2025 and 2024.
maupun proses pada tanggal 31 Desember 2025
dan 2024.
Kebijakan Bank adalah mempertahankan struktur The Bank’s policy is to maintain a healthy capital
permodalan yang sehat untuk mengamankan structure in order to secure access to finance at a
akses terhadap pendanaan pada biaya yang reasonable cost.
wajar.
26. Tambahan Modal Disetor 26. Additional Paid-in Capital
Akun ini terdiri dari: This account consists of:
31 Desember 2025 dan 2024/
31 December 2025 and 2024
Agio saham Paid-in capital
Penawaran Umum Terbatas III tahun 2006 576.625 Limited Public Offering III year 2006
Penerbitan saham tahun 2020 1.591.941 Right issue year 2020
Penerbitan saham tahun 2023 1.239.767 Right issue year 2023
Dividen saham 238.276 Stock dividend
Biaya emisi efek ekuitas Paid-in capital
Penawaran Umum Terbatas III tahun 2006 (2.306) Limited Public Offering III year 2006
Difference in the value of
Selisih nilai transaksi restrukturisasi restructuring transactions of
entitas sepengendali 1.289.647 entities under common control
Adjustment on
Penyesuaian tambahan modal disetor 4.576 additional paid-in capital
Total 4.938.526 Total
123
Page 508
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
27. Saldo Laba 27. Retained Earnings
Dalam Rapat Umum Pemegang Saham Tahunan At the Annual General Meeting of Shareholders
yang diselenggarakan pada tanggal 29 April 2025 held on 29 April 2025, the minutes of which were
yang berita acaranya diaktakan dengan Akta notarized under Deed No. 69 of Notary Aulia
Notaris Aulia Taufani, S.H., No. 69 pada tanggal Taufani, S.H., on the same date, the shareholders
yang sama, para pemegang saham setuju untuk agreed to increase the amount appropriated for
menambah dana cadangan umum sebesar general reserve amounting to Rp4,062 to comply
Rp4.062 guna memenuhi ketentuan Pasal 70 with Article 70 of the Corporation Law and Article
Undang-undang Perseroan Terbatas dan Pasal 20 of the Bank’s Articles of Association and
20 Anggaran Dasar Bank serta membukukan registered the entire net profit earned in 2024 after
seluruh laba bersih yang diperoleh di tahun 2024 deduction against reserve as retained earnings.
setelah dikurangi cadangan wajib sebagai laba
ditahan.
Dalam Rapat Umum Pemegang Saham Tahunan At the Annual General Meeting of Shareholders
yang diselenggarakan pada tanggal 30 April 2024 held on 30 April 2024, the minutes of which were
yang berita acaranya diaktakan dengan Akta notarized under Deed No. 73 of Notary Aulia
Notaris Aulia Taufani, S.H., No. 73 pada tanggal Taufani, S.H., on the same date, the shareholders
yang sama, para pemegang saham setuju untuk agreed to increase the amount appropriated for
menambah dana cadangan umum sebesar general reserve amounting to Rp6,750 to comply
Rp6.750 guna memenuhi ketentuan Pasal 70 with Article 70 of the Corporation Law and Article
Undang-undang Perseroan Terbatas dan Pasal 20 of the Bank’s Articles of Association and
20 Anggaran Dasar Bank serta membukukan registered the entire net profit earned in 2023 after
seluruh laba bersih yang diperoleh di tahun 2023 deduction against reserve as retained earnings.
setelah dikurangi cadangan wajib sebagai laba
ditahan.
28. Pendapatan Bunga 28. Interest Income
Akun ini diperoleh dari: This account is derived from the following:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Kredit yang diberikan 8.191.538 7.943.685 Loans
Investasi keuangan dan Financial investments and
efek-efek yang diperdagangkan 2.722.304 2.773.263 trading securities
Penempatan pada Bank Indonesia Placements with Bank Indonesia
dan bank lain 229.474 177.852 and other banks
Giro pada Bank Indonesia dan Current accounts with
bank lain 122.744 118.833 Bank Indonesia and other banks
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali 101.576 482.433 agreements to resell
Total 11.367.636 11.496.066 Total
Provisi dan komisi yang diamortisasi dan diakui Provision and commission which are amortized and
sebagai pendapatan bunga untuk tahun yang recognized as interest income for the years ended
berakhir pada tanggal 31 Desember 2025 dan 31 December 2025 and 2024 amounting to
2024 masing-masing sebesar Rp466.057 dan Rp466,057 and Rp388,701, respectively.
Rp388.701.
Informasi mengenai pendapatan bunga yang Interest income earned from related parties of loan
diperoleh dari pihak-pihak yang berelasi are disclosed in Note 37.
diungkapkan pada Catatan 37.
124
Page 509
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
29. Beban Bunga 29. Interest Expenses
Akun ini merupakan beban bunga yang timbul This account represents interest expenses incurred
atas: on the following:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Deposito berjangka 2.421.157 2.699.782 Time deposits
Giro 1.129.146 1.027.756 Demand deposits
Tabungan 926.447 823.038 Saving deposits
Liabilitas atas surat berharga Liabilities on securities
yang dijual dengan janji sold under repurchase
dibeli kembali 322.595 469.977 agreements
Premi penjaminan Premium on Government
Pemerintah (Catatan 36) 259.272 245.565 guarantee (Note 36)
Simpanan dan pinjaman Deposits and borrowings
dari bank lain 179.045 196.089 from other banks
Efek utang yang diterbitkan 88.918 125.798 Debt securities issued
Setoran jaminan 27.712 52.556 Margin deposits
Lain-lain - 11.130 Others
Total 5.354.292 5.651.691 Total
Informasi mengenai beban bunga atas transaksi Interest expense on transactions with related
dengan pihak-pihak yang berelasi diungkapkan parties are disclosed in Note 37.
pada Catatan 37.
30. Beban Umum dan Administrasi 30. General and Administrative Expenses
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Penyusutan aset tetap dan Depreciation of fixed assets and
aset hak guna (Catatan 14) 660.942 601.526 right-of-use assets (Note 14)
Telekomunikasi, listrik dan air 659.502 654.384 Telecommunication, electricity, and water
Pemeliharaan dan perbaikan 579.877 548.682 Repairs and maintenance
Jasa outsourcing 292.421 387.397 Outsourcing service
Iklan dan promosi 181.659 237.900 Advertising and promotion
Jasa tenaga ahli 77.291 215.270 Professional fees
Pungutan OJK 67.382 84.067 OJK levy
Amortisasi aset tak berwujud Amortization of intangible assets
(Catatan 3) 32.000 33.666 (Note 3)
Barang cetakan dan keperluan Printed materials and office
kantor 30.974 67.364 supplies
Sewa 20.410 39.139 Rental
Asuransi 11.379 12.661 Insurance
Keamanan 10.571 12.095 Security
Biaya emisi obligasi 3.080 3.697 Bond issuance cost
Beban jasa manajemen - 2.530 Management fee
Lain-lain 48.660 44.451 Others
Total 2.676.148 2.944.829 Total
125
Page 510
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
31. Beban Gaji dan Kesejahteraan Karyawan 31. Salaries and Employee Benefits Expenses
Akun ini terdiri dari: This account consists of:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Gaji, upah dan tunjangan hari raya 1.874.243 1.996.167 Salaries, wages and lebaran bonus
Pengobatan 139.241 130.508 Medical
Makan, transportasi dan Meals, transportation and
tunjangan lainnya 132.828 133.984 other allowance
Manfaat pensiun 109.270 167.450 Gratuity
BPJS ketenagakerjaan 84.145 87.677 Insurance and social security
Tunjangan pajak PPh 21 66.739 62.060 Taxable allowance PPh 21
Insentif 59.153 104.968 Incentive
Pendidikan dan pelatihan 31.862 51.840 Education and training
Lembur 8.121 8.900 Overtime
Imbalan kerja (Catatan 35) 189 80.836 Employee benefits (Note 35)
Lain-lain 43.352 43.344 Others
Total 2.549.143 2.867.734 Total
32. Laba Per Saham Dasar 32. Basic Earnings Per Share
Laba per saham dasar dihitung dengan membagi Basic earnings per share is calculated by dividing
laba tahun berjalan yang diatribusikan kepada the income for the year attributable to the equity
pemegang saham dengan jumlah saham pada holders by the number of shares outstanding
tahun bersangkutan. during the year.
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Laba tahun berjalan diatribusikan Income for the year
kepada pemegang saham 1.529.077 406.240 attributable to equity holders
Rata-rata tertimbang jumlah Weighted average number
lembar saham yang beredar 12.227.591.633 12.227.591.633 of shares outstanding
Laba per saham dasar* (nilai penuh) 125 33 Basic earnings per share* (full amount)
* Bank tidak mempunyai laba per saham dasar yang bersifat dilutif untuk tahun yang berakhir tanggal 31 Desember 2025 dan 2024./The bank has no dilutive
earning per share for the year ended 31 December 2025 and 2024.
126
Page 511
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
33. Transaksi Pembelian dan Penjualan Tunai 33. Spot Foreign Currency Bought and Sold
Mata Uang Asing
Rincian nilai nominal atas pembelian dan The details of the notional values of spot foreign
penjualan tunai mata uang asing (spot) pada currencies bought and sold as of
tanggal 31 Desember 2025 dan 2024 adalah 31 December 2025 and 2024 are as follows:
sebagai berikut:
31 Desember/31 December 2025
Mata uang asing
(nilai penuh)/
Foreign currencies
(full amount) Rupiah
Pembelian tunai mata uang asing Spot foreign currency bought
Pihak ketiga USD 119.040.000 1.984.992 Third parties
Pembelian tunai mata uang asing Spot foreign currency bought
Pihak berelasi USD 6.878.776 114.704 Related parties
2.099.696
Penjualan tunai mata uang asing Spot foreign currency sold
Pihak ketiga USD 19.067.500 317.951 Third parties
Penjualan tunai mata uang asing Spot foreign currency sold
Pihak berelasi USD 8.130.381 135.574 Related parties
EUR 165.000 3.229
138.803
456.754
31 Desember/31 December 2024
Mata uang asing
(nilai penuh)/
Foreign currencies
(full amount) Rupiah
Pembelian tunai mata uang asing Spot foreign currency bought
Pihak ketiga USD 102.304.618 1.646.593 Third parties
Pembelian tunai mata uang asing Spot foreign currency bought
Pihak berelasi USD 1.132.614 18.229 Related parties
AUD 160.000 1.602
19.831
1.666.424
Penjualan tunai mata uang asing Spot foreign currency sold
Pihak ketiga USD 11.329.940 182.355 Third parties
Penjualan tunai mata uang asing Spot foreign currency sold
Pihak berelasi USD 469.614 7.558 Related parties
EUR 665.000 11.144
18.702
201.057
127
Page 512
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
34. Komitmen dan Kontinjensi 34. Commitments and Contingencies
Bank memiliki tagihan dan liabilitas komitmen dan The Bank’s commitments and contingencies are as
kontinjensi sebagai berikut: follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Komitmen Commitments
Tagihan komitmen 125.193 131.655 Commitment receivables
Liabilitas komitmen Commitment liabilities
Fasilitas kredit yang belum
digunakan (96.847.776) (86.823.557) Unused loan facilities granted
Irrevocable letters of credit Outstanding irrevocable
yang masih berjalan (2.367.682) (1.491.969) letters of credit
Liabilitas komitmen - neto (99.090.265) (88.183.871) Commitment liabilities - net
Kontinjensi Contingencies
Liabilitas kontinjensi Contingent liabilities
Bank garansi (4.224.446) (2.837.700) Bank guarantees
Standby letters of credit (2.191.675) (2.130.793) Standby letters of credit
Liabilities kontinjensi - neto (6.416.121) (4.968.493) Contingent liabilities - net
Liabilitas komitmen dan Commitments and contingent
kontinjensi - neto (105.506.386) (93.152.364) liabilities - net
Perubahan cadangan kerugian penurunan nilai The movements in the allowance for impairment
adalah sebagai berikut: losses are as follows:
Tahap 1/ Tahap 2/ Tahap 3/
Stage 1 Stage 2 Stage 3 Total
31 Desember 2023 278.752 101.108 - 379.860 31 December 2023
Aset baru 49.558 27.278 - 76.836 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (68.397) (57.394) - (125.791) repaid (excluding write-offs)
Transfer ke Tahap 1 35.849 (35.849) - - Transfers to Stage 1
Transfer ke Tahap 2 (1.477) 1.477 - - Transfers to Stage 2
Transfer ke Tahap 3 (2) 2 - - Transfers to Stage 3
Pengukuran kembali (38.457) 46.226 - 7.769 Remeasurement
-
31 Desember 2024 255.826 82.848 - 338.674 31 December 2024
Aset baru 55.589 6.518 - 62.107 New assets originated
Aset dihentikan
pengakuannya atau Assets derecognized or
dilunasi (kecuali hapus buku) (50.100) (29.603) - (79.703) repaid (excluding write-offs)
Transfer ke Tahap 1 35.334 (35.334) - Transfers to Stage 1
Transfer ke Tahap 2 (427) 427 - Transfers to Stage 2
Transfer ke Tahap 3 - - - Transfers to Stage 3
Pengukuran kembali (42.491) 39.393 - (3.098) Remeasurement
-
31 Desember 2025 253.731 64.249 - 317.980 31 December 2025
128
Page 513
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. Liabilitas atas Imbalan Kerja 35. Liability for Employee Benefits
Bank memiliki program pensiun iuran pasti dan The Bank has defined contribution retirement plan
juga mencatat liabilitas estimasi imbalan kerja and also recognized estimated liability for
atas uang pesangon, uang penghargaan masa termination, gratuity and compensation benefits to
kerja dan ganti kerugian kepada karyawan untuk cover any deficiency as provided, which the
menutupi kemungkinan kekurangan, yang untuk calculation as of 31 December 2025 and 2024 in
perhitungan pada tanggal 31 Desember 2025 dan accordance with Law No. 6 of 2023 on
2024 sesuai dengan Undang-Undang No. 6 Employment, Government Regulation No. 35 of
Tahun 2023 tentang Ketenagakerjaan, PP No. 35 2021 and the Bank’s labor agreement.
Tahun 2021 dan perjanjian ketenagakerjaan
Bank.
Program pensiun iuran pasti Bank dikelola oleh The Bank’s defined contribution retirement plan is
Dana Pensiun Lembaga Keuangan (DPLK) managed by Dana Pensiun Lembaga Keuangan
Manulife Indonesia (pihak ketiga). Iuran yang (DPLK) Manulife Indonesia (a third party). The
dibayarkan kepada DPLK pada tahun yang contribution retirement paid to DPLK for the years
berakhir pada tanggal 31 Desember 2025 dan ended 31 Desember 2025 and 2024 amounting to
2024 masing-masing sebesar Rp165.876 dan Rp165,876 and Rp164,004, respectively.
Rp164.004.
Iuran pensiun ditetapkan sebesar 16% dari gaji The pension contribution is determined at 16% of
karyawan peserta dana pensiun, dimana sebesar the employees’ salary who joined the pension plan,
10% ditanggung oleh Bank dan sisanya 6% of which 10% is contributed by the Bank and the
ditanggung oleh karyawan. Sejak tanggal remaining 6% is contributed by the employees.
1 Juni 2023, Bank merubah ketentuan, yaitu iuran Since 1 June 2023, the Bank has changed the
pensiun ditetapkan dengan minimal 10% dari gaji provisions, namely pension contribution is
karyawan peserta dana pensiun, dan bisa determined at a minimum of 10% of the employees’
ditambahkan dari karyawan secara sukarela salary who participating in the pension fund, and
sesuai dengan pilihan yang ditentukan Bank. can be added from employees voluntarily
Beban pensiun Bank pada tahun yang berakhir according to the options determined by the Bank.
pada tanggal 31 Desember 2025 dan 2024 The Bank’s pension expense for the years ended
masing-masing berjumlah sebesar Rp118.186 31 December 2025 and 2024 amounting to
dan Rp116.409. Rp118,186 and Rp116,409, respectively.
Estimasi liabilitas imbalan kerja karyawan pada The estimated liabilities for employee benefits as of
tanggal 31 Desember 2025 dan 2024 dicatat 31 December 2025 and 2024 were determined
berdasarkan penilaian aktuaria yang masing- based on the actuarial valuations performed by
masing dilakukan oleh Kantor Konsultan Aktuaria Kantor Konsultan Aktuaria Santhi Devi dan
Santhi Devi dan Ardianto Handoyo, aktuaris Ardianto Handoyo, independent actuary, in their
independen, berdasarkan laporannya bertanggal reports dated 4 February 2026 and
4 Februari 2026 dan 16 Januari 2025, dengan 16 January 2025, using the “Projected Unit Credit”
menggunakan metode “Projected Unit Credit”. method.
129
Page 514
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. Liabilitas atas Imbalan Kerja (lanjutan) 35. Liability for Employee Benefits (continued)
Asumsi-asumsi penting yang digunakan dalam The principal assumptions used in the valuations
penilaian tersebut adalah sebagai berikut: are as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Tingkat bunga diskonto 5,50% 6,60% Discount interest rate
Tingkat proyeksi kenaikan gaji 4,50% 4,50% Salary increase projection rate
Tabel kematian TMI 2019 TMI 2019 Mortality table
Tingkat cacat 1% of mortality rate 1% of mortality rate Disability rate
Usia pensiun (tahun) 55 55 Retirement age (years old)
Tingkat pengunduran diri Turnover rate
Umur 25-29 12,50% 12,50% Age 25-29
Umur 30-34 10,00% 10,00% Age 30-34
Umur 35-39 7,50% 7,50% Age 35-39
Umur 40-44 5,00% 5,00% Age 40-44
Umur 45-49 2,50% 2,50% Age 45-49
Umur 50-54 2,00% 2,00% Age 50-54
Umur >54 0,00% 0,00% Age >54
Beban imbalan kerja Employee benefits expenses
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Beban jasa kini 54.052 55.108 Current service cost
(Pendapatan)/Biaya jasa lalu Past service (income)/cost -
amendemen program (83.908) - benefit changes
Beban bunga 25.236 20.368 Interest cost
Pengakuan kerugian aktuaria 4.809 5.360 Recognition of actuarial loss
Beban imbalan kerja 189 80.836 Employee benefits expense
Nilai kini liabilitas imbalan kerja Present value of benefit obligations
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Nilai kini liabilitas imbalan kerja, Present value of benefit obligation,
awal tahun 438.894 344.372 beginning of the year
Beban jasa kini 54.052 55.108 Current service cost
(Pendapatan)/Biaya jasa lalu Past service (income)/cost -
amendemen program (83.908) - benefit changes
Beban bunga 25.236 20.368 Interest cost
Pembayaran manfaat (73.303) (29.794) Payments of benefits
Pengukuran kembali aktuarial (6.491) 43.480 Remeasurement of defined benefit plan
Pengakuan kerugian aktuaria 4.809 5.360 Recognition of actuarial loss
Nilai kini liabilitas imbalan kerja, Present value of benefit obligations,
akhir tahun 359.289 438.894 end of year
130
Page 515
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. Liabilitas atas Imbalan Kerja (lanjutan) 35. Liability for Employee Benefits (continued)
Jumlah penyesuaian yang timbul pada liabilitas The amounts of experience adjustments arising
program untuk tahun yang berakhir pada tanggal on the plan liabilities for the year ended
31 Desember 2025 dan posisi empat tahun 31 December 2025 and previous four years are as
sebelumnya adalah sebagai berikut (tidak follows (unaudited):
diaudit):
31 Desember/31 December
2025 2024 2023 2022 2021
Present value of benefit
Nilai kini liabilitas 359.289 438.894 344.372 258.405 278.566 obligation
Experience adjustment on
Penyesuaian liabilitas (24.913) 39.354 (7.336) 4.323 (19.604) liability
Perubahan liabilitas atas imbalan kerja untuk The movements of employee benefits liability for
tahun yang berakhir pada tanggal the years ended 31 December 2025 and 2024 are
31 Desember 2025 dan 2024 adalah sebagai as follows:
berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Saldo awal tahun 438.894 344.372 Beginning balance
Beban imbalan kerja Employee benefits expense
tahun berjalan 189 80.836 during the year
Total yang diakui di penghasilan Total amount recognized in
komprehensif lainnya (6.491) 43.480 other comprehensive income
Pembayaran manfaat (73.303) (29.794) Payments of benefits
Saldo akhir tahun 359.289 438.894 Ending balance
Tabel berikut menunjukkan analisa sensitivitas The tables below show the sensitivity analysis of
nilai kini liabilitas imbalan kerja diasumsikan the present value of employee benefit obligation in
terdapat perubahan atas tingkat diskonto dan the assumed changes in the discount rate and
tingkat kenaikan upah (tidak diaudit): salary increment rate (unaudited):
Tingkat Diskonto Discount Rate
Nilai kini liabilitas/
Present value of employee
Perubahan benefit obligation
persentase/
Percentage 31 Desember/ 31 Desember/
change 31 December 2025 31 December 2024
+1% (347.410) (422.379)
-1% 372.195 456.930
Tingkat Kenaikan Upah Salary Increment Rate
Nilai kini liabilitas/
Present value of employee
Perubahan benefit obligation
persentase/
Percentage 31 Desember/ 31 Desember/
change 31 December 2025 31 December 2024
+1% 397.386 465.435
-1% (329.348) (414.693)
131
Page 516
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
35. Liabilitas atas Imbalan Kerja (lanjutan) 35. Liability for Employee Benefits (continued)
Jatuh tempo dari liabilitas imbalan kerja pada The maturity of the benefits obligation as of
tanggal 31 Desember 2025 dan 2024 adalah 31 December 2025 and 2024 are as follows
sebagai berikut (tidak diaudit): (unaudited):
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Dalam waktu 12 bulan berikutnya 98.973 113.407 Within the next 12 months
Antara 1 dan 2 tahun 62.915 68.064 Between 1 and 2 years
Antara 2 dan 5 tahun 156.406 200.011 Between 2 and 5 years
Antara 5 dan 10 tahun 241.438 333.114 Between 5 and 10 years
Total 559.732 714.596 Total
Durasi rata-rata liabilitas imbalan kerja pada The average duration of employees’ benefits
tanggal 31 Desember 2025 dan 2024 adalah liability as of 31 December 2025 and 2024 are 3.6
masing-masing selama 3,6 tahun dan 4,9 tahun years and 4.9 years, respectively (unaudited).
(tidak diaudit).
36. Jaminan Pemerintah terhadap Liabilitas 36. The Government Guarantee for The Payment of
Pembayaran Bank Umum Obligations of Commercial Banks
Berdasarkan Undang-Undang No. 24 tentang Based on Law No. 24 regarding the Indonesia
Lembaga Penjaminan Simpanan (“LPS”) tanggal Deposit Insurance Agency (“LPS”) dated
22 September 2004, efektif sejak tanggal 22 September 2004, effective on
22 September 2005, sebagaimana diubah 22 September 2005, which was amended by the
dengan Undang-Undang No. 7 Tahun 2009 Law No. 7 Year 2009 dated 13 January 2009
tanggal 13 Januari 2009 tentang Penetapan regarding the Stipulation of Government
Peraturan Pemerintah Pengganti Undang- Regulation No. 3 Year 2008, LPS was formed to
Undang No. 3 Tahun 2008, LPS dibentuk untuk guarantee certain obligations of commercial banks
menjamin liabilitas tertentu bank-bank umum under the applicable guarantee program, in which
berdasarkan program penjaminan yang berlaku, the amount of guarantee can vary if it meets the
yang besaran nilai jaminannya dapat berubah jika applicable criteria.
memenuhi kriteria tertentu yang berlaku.
Berdasarkan Peraturan Pemerintah No.66 Tahun Based on Government Regulation No. 66 year
2008 tanggal 13 Oktober 2008 tentang Besaran 2008 dated 13 October 2008 regarding the Amount
Nilai Simpanan yang Dijamin Lembaga Penjamin of Deposit Guaranteed by LPS, which was
Simpanan, yang disempurnakan melalui enhanced by LPS Regulation No. 1/PLPS/2023
Peraturan LPS No. 1/PLPS/2023 tanggal dated 22 May 2023 regarding the Deposit
22 Mei 2023 tentang Program Penjaminan Insurance Program, that the balance guaranteed
Simpanan bahwa saldo yang dijamin untuk setiap for each customer at one Bank is a maximum of
nasabah pada satu Bank adalah paling tinggi Rp2,000,000,000 (full amount).
sebesar Rp2.000.000.000 (nilai penuh).
Pada tanggal 31 Desember 2025 As of 31 December 2025 based on the LPS
berdasarkan Pengumuman LPS Announcement No.PENG-7/DSPS/2025 dated
No.PENG-7/DSPS/2025 tanggal 22 September 2025, customer deposits are only
22 September 2025, simpanan nasabah dijamin covered if the interest rate is equal to or below
hanya jika suku bunganya sama dengan atau 3.50% for deposits denominated in Rupiah and
dibawah 3,50% untuk simpanan dalam Rupiah equal to or below 2.00% for deposits denominated
dan sama dengan atau dibawah 2,00% untuk in foreign currency.
simpanan dalam valuta asing.
132
Page 517
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
36. Jaminan Pemerintah terhadap Liabilitas 36. The Government Guarantee for The Payment of
Pembayaran Bank Umum (lanjutan) Obligations of Commercial Banks (continued)
Pada tanggal 31 Desember 2024 As of 31 December 2024 based on the LPS
berdasarkan Pengumuman LPS No.Peng- Announcement No.Peng-3/DSPS/2024 dated
3/DSPS/2024 tanggal 28 Mei 2024, simpanan 28 May 2024, customer deposits are only covered
nasabah dijamin hanya jika suku bunganya sama if the interest rate is equal to or below 4.25% for
dengan atau dibawah 4,25% untuk simpanan deposits denominated in Rupiah and equal to or
dalam Rupiah dan sama dengan atau dibawah below 2.25% for deposits denominated in foreign
2,25% untuk simpanan dalam valuta asing. currency.
Pada tanggal 31 Desember 2025 dan 2024, Bank As of 31 December 2025 and 2024, the Bank is a
adalah peserta dari program penjaminan participant of that guarantee program.
tersebut.
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
Parties
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
Kredit yang diberikan, Simpanan dari nasabah,
Dewan Komisaris dan Direksi/
Karyawan kunci dan pengurus/ Pendapatan dan beban bunga/
The Board of Commissioners and
Key employees and management Loans, Deposits from customers, Interest income
the Directors
and expense
Giro pada bank lain, Tagihan dan liabilitas derivatif,
Simpanan dari bank lain, Aset lain-lain: tagihan
spot, Liabilitas akseptasi, Liabilitas lain-lain: biaya
yang masih harus dibayar dan liabilitas spot,
Arrangement fee, Pendapatan dan beban dari
transaksi derivatif dan spot, Beban bunga, Biaya
United Overseas Bank Ltd., outsourcing, Counter guarantee, Setoran jaminan,
Singapura/ Pemegang saham akhir/ Investasi keuangan/
United Overseas Bank Ltd., Ultimate shareholder Current accounts with other banks, Derivative
Singapore receivables and payables, Deposits from other
banks, Other assets: spot receivables, acceptance
liabilities, Other liabilities: accrued expenses and
spot payable, Arrangement fee, Income and
expense from derivative and spot transaction,
Interest expense, Outsourcing cost, Counter
guarantee, Margin deposits, Financial investments
United Overseas Bank Ltd., Tokyo/ Mempunyai induk yang sama/ Giro pada bank lain/
United Overseas Bank Ltd., Tokyo Owned by the same shareholder Current accounts with other banks
Giro pada bank lain, Tagihan Derivatif, Liabilitas
United Overseas Bank Ltd., Hong lain-lain: liabilitas spot, Pendapatan dan beban dari
Kong/ Mempunyai induk yang sama/ transaksi derivatif dan spot/
United Overseas Bank Ltd., Hong Owned by the same shareholder Current accounts with other banks, Derivative
Kong Receivable, Other liabilities: spot payable, Income
and expense from derivative and spot transaction
United Overseas Bank Ltd.,
Sydney/ Mempunyai induk yang sama/ Giro pada bank lain/
United Overseas Bank Ltd., Owned by the same shareholder Current accounts with other banks
Sydney
133
Page 518
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
(lanjutan) Parties (continued)
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
____________________________________________ ___________________________________________ _________________________________________________________________
Giro pada bank lain, Simpanan dari bank lain,
United Overseas Bank Ltd.,
Liabilitas akseptasi, Counter guarantee/
Malaysia/ Mempunyai induk yang sama/
Current accounts with other banks, Deposits from
United Overseas Bank Ltd., Owned by the same shareholder
other banks, acceptance liabilities, Counter
Malaysia
guarantee
United Overseas Bank Ltd.,
Shanghai/ Mempunyai induk yang sama/ Giro pada bank lain/
United Overseas Bank Ltd., Owned by the same shareholder Current accounts with other banks
Shanghai
United Overseas Bank Ltd.,
Giro pada bank lain, Simpanan dari bank lain/
Thailand/ Mempunyai induk yang sama/
Current accounts with other banks, Deposits from
United Overseas Bank Ltd., Owned by the same shareholder
other banks
Thailand
Simpanan dari bank lain, Tagihan derivatif, Aset
lain-lain: tagihan spot, Liabilitas derivatif, Beban dari
transaksi derivatif dan spot, Arrangement fee/
United Overseas Bank Ltd., China/ Mempunyai induk yang sama/
Deposits from other banks, Derivative receivables,
United Overseas Bank Ltd., China Owned by the same shareholder
Other assets: spot receivables, Derivative payables,
Expense from derivative and spot transaction,
Arrangement fee
Tagihan dan liabilitas derivatif, Simpanan dari
nasabah, Pendapatan komisi, Pendapatan dan
beban dari transaksi derivatif dan spot, Beban
UOB Kay Hian Credit Pte., Ltd./ Mempunyai induk yang sama/
bunga/
UOB Kay Hian Credit Pte., Ltd. Owned by the same shareholder
Derivative receivables and payables, Deposit from
customer, Fee income, Income and expense from
derivative and spot transaction, Interest expense
Beban bunga, Pendapatan komisi, Bank Garansi,
PT Kay Hian Sekuritas/ Mempunyai induk yang sama/ Simpanan dari nasabah/
PT Kay Hian Sekuritas Owned by the same shareholder Interest expense, Fee income, Bank Guarantee,
Deposit from customer
Simpanan dari nasabah, Pendapatan dari transaksi
derivatif dan spot, Beban bunga, Beban sewa,
PT UOB Property/ Mempunyai induk yang sama/ pemeliharaan dan lainnya, Pendapatan bunga/
PT UOB Property Owned by the same shareholder Deposit from customer, Income from derivative and
spot transaction, Interest expense, Rental expense,
Maintenance and other cost, Interest income
Liabilitas lain-lain: Liabilitas spot, Pendapatan dan
beban dari transaksi derivatif dan spot, Beban
bunga, Tagihan dan liabilitas derivatif, Simpanan
UOB Kay Hian Pte., Ltd./ Mempunyai induk yang sama/ dari nasabah, Pendapatan komisi/
UOB Kay Hian Pte., Ltd. Owned by the same shareholder Other liabilities: Spot payable, Income and
expense from derivative and spot transaction,
Interest expense, Derivative receivables and
payables, Deposit from customer, Commission Fee
Simpanan dari nasabah, Beban bunga, Beban
PT Avatec Services Indonesia/ Mempunyai induk yang sama/
pemeliharaan/Deposits from customers, Interest
PT Avatec Services Indonesia Owned by the same shareholder
expense, Maintenance fee
134
Page 519
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
(lanjutan) Parties (continued)
Pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
Related parties Nature of relationship Nature of transaction
____________________________________________ ___________________________________________ _________________________________________________________________
UIC Asian Computer Services
Pte., Ltd/ Mempunyai induk yang sama/ Beban pemeliharaan dan lainnya/
UIC Asian Computer Services Owned by the same shareholder Maintenance fee and others
Pte., Ltd
UOB Travel Planner Pte., Ltd./ Mempunyai induk yang sama/ Beban pemeliharaan dan lainnya/
UOB Travel Planner Pte., Ltd. Owned by the same shareholder Maintenance fee and others
Junipa Pte., Ltd./ Mempunyai induk yang sama/
Security agent fee
Junipa Pte., Ltd. Owned by the same shareholder
UOB Asset Management Simpanan dari nasabah, Beban bunga, Selling
Indonesia/ Mempunyai induk yang sama/ agent fee, Support service fee/
UOB Asset Management Owned by the same shareholder Deposits from customers, Interest expense, Selling
Indonesia agent fee, Support service fee
Dalam menjalankan kegiatan usahanya, Bank In the normal course of business, the Bank enters
melakukan transaksi-transaksi tertentu dengan into certain transactions with related parties under
pihak berelasi dengan persyaratan dan kondisi similar terms and conditions as those with third
yang sama dengan yang berlaku bagi pihak parties, except for loans to its employees.
ketiga, kecuali kredit yang diberikan kepada
karyawan.
Rincian dari transaksi dengan pihak berelasi The details of transactions with related parties are
adalah sebagai berikut: as follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Aset Assets
Current accounts with other banks
Giro pada bank lain (Catatan 6) (Note 6)
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 23.533 22.532 Singapore
United Overseas Bank Ltd., Hong Kong 6.220 6.050 United Overseas Bank Ltd., Hong Kong
United Overseas Bank Ltd., Tokyo 1.887 4.020 United Overseas Bank Ltd., Tokyo
United Overseas Bank Ltd., Shanghai 1.353 2.016 United Overseas Bank Ltd., Shanghai
United Overseas Bank Ltd., Sydney 1.170 759 United Overseas Bank Ltd., Sydney
United Overseas Bank Ltd., Thailand 136 142 United Overseas Bank Ltd., Thailand
United Overseas Bank Ltd., Malaysia 75 74 United Overseas Bank Ltd., Malaysia
34.374 35.593
Persentase terhadap jumlah aset 0,02% 0,02% Percentage to total assets
Investasi keuangan (Catatan 9) Financial investments (Note 9)
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 63.352 19.183 Singapore
Persentase terhadap jumlah aset 0,04% 0,01% Percentage to total assets
Tagihan derivatif Derivative receivables
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 448.677 544.832 Singapore
United Overseas Bank Ltd., United Overseas Bank Ltd.,
China 317 422 China
448.994 545.254
Persentase terhadap jumlah aset 0,26% 0,35% Percentage to total assets
135
Page 520
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
(lanjutan) Parties (continued)
Rincian dari transaksi dengan pihak berelasi The details of transactions with related parties are
adalah sebagai berikut: (lanjutan) as follows: (continued)
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Aset (lanjutan) Assets (continued)
Kredit yang diberikan (Catatan 11) 59.454 74.305 Loans (Note 11)
Persentase terhadap jumlah aset 0,03% 0,05% Percentage to total assets
Aset lain-lain Other Assets
Tagihan spot Spot receivable
United Overseas Bank Ltd., United Overseas Bank Ltd.,
China 321 - China
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 17 49 Singapore
338 49
Persentase terhadap jumlah aset 0,00% 0,00% Percentage to total assets
Liabilitas Liabilities
Simpanan dari nasabah Deposits from customers
Giro (Catatan 17) 398.907 170.905 Demand deposits (Note 17)
Tabungan (Catatan 18) 122.048 132.128 Saving deposits (Note 18)
Deposito berjangka (Catatan 19) 124.103 145.485 Time deposits (Note 19)
645.058 448.518
Persentase terhadap jumlah liabilitas 0,43% 0,32% Percentage to total liabilities
Simpanan dari bank lain Deposits from other banks
(Catatan 20) (Note 20)
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 853.055 2.420.311 Singapore
United Overseas Bank Ltd., United Overseas Bank Ltd.,
China 6.169 1.944 China
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Malaysia 1.706 986 Malaysia
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Thailand 260 740 Thailand
861.190 2.423.981
Persentase terhadap jumlah liabilitas 0.57% 1,75% Percentage to total liabilities
Liabilitas derivatif Derivative payables
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 900.917 1.172.211 Singapore
United Overseas Bank Ltd., United Overseas Bank Ltd.,
China 249 4.483 China
901.166 1.176.694
Persentase terhadap jumlah liabilitas 0,60% 0,85% Percentage to total liabilities
136
Page 521
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
(lanjutan) Parties (continued)
Rincian dari transaksi dengan pihak berelasi The details of transactions with related parties are
adalah sebagai berikut: (lanjutan) as follows: (continued)
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Liabilitas (lanjutan) Liabilities (continued)
Liabilitas akseptasi Acceptance payables
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 19.456 5.736 Singapore
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Malaysia - 4.270 Malaysia
19.456 10.006
Persentase terhadap jumlah liabilitas 0,01% 0,01% Percentage to total liabilities
Liabilitas spot Spot payable
UOB Kay Hian Pte., Ltd. 483 - UOB Kay Hian Pte., Ltd.
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 72 29 Singapore
555 29
Persentase terhadap jumlah liabilitas 0,00% 0,00% Percentage to total liabilities
Liabilitas lain-lain Other liabilities
Biaya yang masih harus dibayar Accrued expenses
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 168.620 244.696 Singapore
Persentase terhadap jumlah liabilitas 0,11% 0,18% Percentage to total liabilities
Setoran Jaminan Margin deposits
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 1.084.794 894.197 Singapore
Persentase terhadap jumlah liabilitas 0,72% 0,65% Percentage to total liabilities
Pendapatan Income
Pendapatan bunga (Catatan 28) Interest income (Note 28)
Kredit yang diberikan 3.591 4.255 Loans
Persentase terhadap Percentage to
jumlah pendapatan bunga 0,03% 0,04% total interest income
Security agent fee Security agent fee
Junipa Pte., Ltd. 360 360 Junipa Pte., Ltd.
Arrangement fee Arrangement fee
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 22.129 27.689 Singapore
United Overseas Bank Ltd., United Overseas Bank Ltd.,
China - 3.288 China
Pendapatan Komisi Fee Income
PT Kay Hian Sekuritas 3.635 3.713 PT Kay Hian Sekuritas
UOB Kay Hian Credit Pte., Ltd. - 354 UOB Kay Hian Credit Pte., Ltd.
Selling Fee Agent Selling Fee Agent
UOB Aset Management Indonesia 5.608 6.714 UOB Aset Management Indonesia
Support Service Fee Support Service Fee
UOB Aset Management Indonesia 1.693 1.525 UOB Aset Management Indonesia
137
Page 522
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
(lanjutan) Parties (continued)
Rincian dari transaksi dengan pihak berelasi The details of transactions with related parties are
adalah sebagai berikut: (lanjutan) as follows: (continued)
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Pendapatan (lanjutan) Income (continued)
Counter Guarantee Counter Guarantee
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 748 1.235 Singapore
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Malaysia - 183 Malaysia
34.173 45.061
Persentase terhadap jumlah Percentage to administration fees
komisi dan jasa administrasi - neto 11,40% 13,65% and commissions - net
Pendapatan (beban) dari transaksi Income (expense) from derivative
derivatif dan spot 653.997 (30.492) and spot transaction
Beban Expense
Beban bunga (Catatan 29) Interest expense (Note 29)
Simpanan dari bank lain Deposits from other banks
Call Money 46.952 - Call Money
Deposito berjangka 7.500 7.428 Time deposits
Giro 4.422 3.056 Demand deposits
Tabungan 3.724 3.688 Saving deposits
Pinjaman yang diterima - 9.627 Borrowings
Setoran Jaminan Margin deposits
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura 6.981 29.136 Singapore
69.579 52.935
Persentase terhadap Percentage to
jumlah beban bunga 1,30% 0,94% total interest expense
Biaya outsourcing (Catatan 30) Outsourcing cost (Note 30)
United Overseas Bank Ltd., United Overseas Bank Ltd.,
Singapura Singapore
Dikapitalisasi ke aset tetap Capitalized to fixed assets
peralatan kantor 134.001 190.529 office equipment
Dibebankan atas aplikasi 309.262 291.047 Charged for software
Beban sewa, pemeliharaan dan lainnya Rental, maintenance fee and others
UIC Asian Computer Services 76.256 156.403 UIC Asian Computer Services
PT UOB Property 48.733 29.812 PT UOB Property
PT Avatec Services Indonesia - 2.530 PT Avatec Services Indonesia
UOB Travel Planner Pte., Ltd. 523 2.022 UOB Travel Planner Pte., Ltd.
568.775 672.343
Persentase terhadap jumlah Percentage to general
beban umum dan administrasi 21,25% 22,83% and administrative expenses
Gaji dan kesejahteraan karyawan Salaries and employees’ benefits
Imbalan kerja jangka pendek 113.997 122.296 Short-term employee benefits
Imbalan kerja jangka panjang 20.730 15.793 Long-term employee benefits
Imbalan pasca kerja 2.058 1.786 Post-employment benefits
136.785 139.875
Persentase terhadap jumlah Percentage to salaries
gaji dan kesejahteraan karyawan 5,37% 4,88% and employees’ benefits
138
Page 523
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
(lanjutan) Parties (continued)
Keterangan: Notes:
a. Persentase dari giro pada bank lain, investasi a. The percentages of current accounts with
keuangan, tagihan derivatif, kredit yang other banks, financial investments, derivative
diberikan dan aset lain-lain dihitung terhadap receivables, loans and other assets are
total aset pada masing-masing tanggal computed based on the total assets at
laporan posisi keuangan. statement of financial position dates.
b. Persentase dari giro, tabungan, deposito b. The percentages of demand deposits, saving
berjangka, simpanan dari bank lain, liabilitas deposits, time deposits, deposits from other
derivatif, liabilitas atas surat berharga yang banks, derivative payables, liabilities on
dijual dengan janji dibeli kembali, efek utang securities sold under repurchase agreements,
yang diterbitkan, biaya yang masih harus debt securities issued, accrued expenses and
dibayar dan liabilitas lain-lain dihitung other liabilities are computed based on the
terhadap total liabilitas pada masing-masing total liabilities at statement of financial position
tanggal laporan posisi keuangan. dates.
c. Persentase dari beban pemeliharaan gedung c. The percentages of building maintenance
dihitung terhadap total beban umum dan expenses are computed based on the total
administrasi untuk masing-masing tahun general and administrative expenses in each
yang bersangkutan. Beban pemeliharaan related year. The building maintenance
gedung merupakan beban pemeliharaan expense represents the maintenance
atas gedung UOB Plaza - Thamrin Nine yang expenses of UOB Plaza - Thamrin Nine which
dibayarkan ke PT UOB Property. was paid to PT UOB Property.
d. Persentase dari beban umum dan d. The percentage of other general and
administrasi lainnya dihitung terhadap total administrative expenses is computed based
beban umum dan administrasi untuk masing- on the total general and administrative
masing tahun yang bersangkutan. expenses for each year.
e. Biaya Outsourcing merupakan biaya yang e. Outsourcing costs represent costs charged by
dibebankan oleh United Overseas Bank United Overseas Bank Limited (UOB) to the
Limited (UOB) kepada Bank sehubungan Bank in connection with the Master
dengan Master Technology and Operations Technology and Operations Services
Services Agreement (MTOSA), dalam ini Agreement (MTOSA), whereby UOB renders
UOB memberikan peningkatan sistem dan system enhancement and information
layanan terkait teknologi informasi pada kartu technology related services on credit card,
kredit, treasury dan aplikasi sistem umum di treasury and common system application in
Bank. Sebagai kompensasi atas layanan, the Bank. As compensation to the services the
Bank wajib membayar biaya satu kali dan Bank is obliged to pay one-time cost and
biaya berulang seperti biaya pengembangan recurring costs such as development and
dan peningkatan atas aplikasi yang enhancement costs on the application stated
tercantum dalam perjanjian. Persentase in the agreement. Certain percentage of these
tertentu dari biaya outsourcing ini outsourcing costs were capitalized to fixed
dikapitalisasi ke aktiva tetap sebagai modal assets as start-up and inseparable part of fixed
awal dan bagian yang tidak terpisahkan dari assets and a certain percentage were charged
aktiva tetap dan persentase tertentu to operations based on agreed calculations.
dibebankan pada operasi berdasarkan
perhitungan yang disepakati.
Sebagai imbalan atas jasa ini, Bank wajib As compensation to the services, the Bank is
membayar one time cost atas beban aktual obliged to pay one time cost and recurring
dan recurring cost atas beban pemeliharaan costs such as development and enhancement
serta biaya peningkatan sistem dan aplikasi costs on the application stated in the
teknologi informasi (enhancement cost) agreement.
seperti yang diungkapkan dalam perjanjian
tersebut.
139
Page 524
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan Untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
37. Sifat dan Transaksi dengan Pihak Berelasi 37. Nature and Transaction Balances with Related
(lanjutan) Parties (continued)
Keterangan: (lanjutan) Notes: (continued)
f. Pendapatan dan beban bunga dari/kepada f. Interest income and expenses from/to related
pihak-pihak berelasi, yang dihasilkan/ parties, which are received/incurred by the
menjadi beban Bank berjumlah kurang dari Bank is less than 10% of the Bank’s total
10% dari jumlah pendapatan dan beban interest income and expenses, respectively,
bunga Bank untuk masing-masing tahun for each related year.
yang bersangkutan.
g. Imbalan kerja jangka pendek yang diterima g. Short-term employee benefits received by
oleh Dewan Komisaris dan Direksi Bank the Bank’s Board of Commissieoners and the
pada tahun yang berakhir pada tanggal Board of Directors for the year ended
31 Desember 2025 dan 2024 masing-masing 31 December 2025 and 2024 amounting to
sebesar Rp113.997 dan Rp122.296. Rp113,997 and Rp122,296, respectively.
Imbalan kerja jangka panjang yang diterima Long-term employee benefits received by the
oleh Dewan Komisaris dan Direksi untuk Bank’s Board of Commissioners and the
tahun yang berakhir pada tanggal Board of Directors for the years ended
31 Desember 2025 dan 2024 masing-masing 31 Desember 2025 and 2024 amounting to
sebesar Rp20.730 dan Rp15.793. Biaya Rp20,730 and Rp15,793, respectively.
yang dikeluarkan oleh Bank terkait program Expenses incurred by the Bank relating to
imbalan pasca kerja Dewan Komisaris dan post-employment benefits of the Bank’s Board
Direksi Bank dengan jumlah masing-masing of Commissioners and the Board of Directors
sebesar Rp2.058 dan Rp1.786, untuk tahun amounting to Rp2,058 and Rp1,786 for the
yang berakhir pada tanggal years ended 31 December 2025 and 2024,
31 Desember 2025 dan 2024 dan seperti respectively and which are disclosed in Note
yang diungkapkan pada Catatan 1b. 1b.
140
Page 525
The original financial statements included herein are in the Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. Jatuh Tempo Aset dan Liabilitas Bank 38. Remaining Maturity Periods of the Bank’s Assets and Liabilities
Aset dan liabilitas Bank pada tanggal 31 Desember 2025 dan 2024 berdasarkan waktu yang As of 31 December 2025 and 2024, the Bank’s assets and liabilities based on the
tersisa sampai dengan tanggal jatuh tempo adalah sebagai berikut: remaining period of maturities are as follows:
31 Desember/31 December 2025
Lebih dari Lebih dari Lebih dari
1 bulan 3 bulan 1 tahun
sampai dengan sampai dengan sampai dengan
Tanpa Sampai 3 bulan/ 12 bulan/ 5 tahun/ Lebih dari
jangka waktu/ dengan More than More than More than 5 tahun/
No contractual 1 bulan/ 1 month up to 3 months up to 1 year up to More than
Keterangan maturity up to 1 month 3 months 12 months 5 years 5 years Total Description
Aset Assets
Kas 642.704 - - - - - 642.704 Cash
Giro pada Bank Indonesia 7.115.892 - - - - - 7.115.892 Current accounts with Bank Indonesia
Giro pada bank lain - neto 1.000.149 - - - - - 1.000.149 Current accounts with other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain - neto - 407.704 - - - - 407.704 Indonesia and other banks - net
Efek-efek yang
diperdagangkan - 20.689 130.115 2.507.841 765.809 329.431 3.753.885 Trading securities
Investasi keuangan - neto - 5.884.714 1.234.227 3.314.152 17.504.903 9.335.711 37.273.707 Financial investments - net
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali - - - 1.703.647 - - 1.703.647 agreements to resell
Tagihan derivatif - 220.086 121.831 247.220 980.711 35.078 1.604.926 Derivative receivables
Kredit yang diberikan - neto - 11.072.553 21.018.359 43.814.074 20.794.764 11.257.144 107.956.894 Loans - net
Tagihan akseptasi - neto - 995.861 1.051.773 474.962 67.680 - 2.590.276 Acceptance receivables - net
Aset pajak tangguhan - neto 100.444 - - - - - 100.444 Deferred tax assets - net
Aset tetap dan aset hak guna 2.536.904 - - - - - 2.536.904 Fixed assets and right-of-use assets
Aset tidak berwujud 813.973 - - - - 250.667 1.064.640 Intangible assets
Aset lain-lain - neto 182.383 1.888.037 604.777 69.554 2.680 - 2.747.431 Other assets - net
Total Aset 12.392.449 20.489.644 24.161.082 52.131.450 40.116.547 21.208.031 170.499.203 Total Assets
141
Page 526
The original financial statements included herein are in the Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. Jatuh Tempo Aset dan Liabilitas Bank (lanjutan) 38. Remaining Maturity Periods of the Bank’s Assets and Liabilities (continued)
Aset dan liabilitas Bank pada tanggal 31 Desember 2025 dan 2024 berdasarkan waktu yang As of 31 December 2025 and 2024, the Bank’s assets and liabilities based on the
tersisa sampai dengan tanggal jatuh tempo adalah sebagai berikut: (lanjutan) remaining period of maturities are as follows: (continued)
31 Desember/31 December 2025
Lebih dari Lebih dari Lebih dari
1 bulan 3 bulan 1 tahun
sampai dengan sampai dengan sampai dengan
Tanpa Sampai 3 bulan/ 12 bulan/ 5 tahun/ Lebih dari
jangka waktu/ dengan More than More than More than 5 tahun/
No contractual 1 bulan/ 1 month up to 3 months up to 1 year up to More than
Keterangan maturity up to 1 month 3 months 12 months 5 years 5 years Total Description
Liabilitas Liabilities
Liabilitas segera - 441.003 - - - - 441.003 Current liabilities
Simpanan dari nasabah 79.656.725 23.896.620 17.771.461 8.149.867 3.716.627 121.382 133.312.682 Deposits from customers
Simpanan dari bank lain 46.519 2.905.000 838.750 5.000 - - 3.795.269 Deposits from other banks
Bunga yang masih harus
dibayar - 189.091 - - - - 189.091 Interest payables
Utang pajak - 141.245 - - - - 141.245 Tax payables
Liabilitas derivatif - 184.534 66.906 237.286 906.506 66.353 1.461.585 Derivative payables
Liabilitas akseptasi - 917.985 755.278 264.535 67.681 - 2.005.479 Acceptance liabilities
Liabilitas atas surat berharga Liabilities on securities
yang dijual dengan janji sold under
dibeli kembali - 3.524.684 - - - - 3.524.684 repurchase agreements
Liabilitas atas
imbalan kerja - - - 98.973 62.915 197.401 359.289 Liabilities for employee benefit
Efek utang yang
diterbitkan - 97.505 - 749.524 - 97.961 944.990 Debt securities issued
Liabilitas lain-lain 1.825.120 924.290 383.523 948.952 118.358 - 4.200.243 Other liabilities
Total Liabilitas 81.528.364 33.221.957 19.815.918 10.454.137 4.872.087 483.097 150.375.560 Total Liabilities
Neto (69.135.915) (12.732.313) 4.345.164 41.677.313 35.244.460 20.724.934 20.123.643 Net
.
142
Page 527
The original financial statements included herein are in the Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. Jatuh Tempo Aset dan Liabilitas Bank (lanjutan) 38. Remaining Maturity Periods of the Bank’s Assets and Liabilities (continued)
Aset dan liabilitas Bank pada tanggal 31 Desember 2025 dan 2024 berdasarkan waktu yang As of 31 December 2025 and 2024, the Bank’s assets and liabilities based on the
tersisa sampai dengan tanggal jatuh tempo adalah sebagai berikut: (lanjutan) remaining period of maturities are as follows: (continued)
31 Desember/31 December 2024
Lebih dari Lebih dari Lebih dari
1 bulan 3 bulan 1 tahun
sampai dengan sampai dengan sampai dengan
Tanpa Sampai 3 bulan/ 12 bulan/ 5 tahun/ Lebih dari
jangka waktu/ dengan More than More than More than 5 tahun/
No contractual 1 bulan/ 1 month up to 3 months up to 1 year up to More than
Keterangan maturity up to 1 month 3 months 12 months 5 years 5 years Total Description
Aset Assets
Kas 681.840 - - - - - 681.840 Cash
Giro pada Bank Indonesia 5.798.664 - - - - - 5.798.664 Current accounts with Bank Indonesia
Giro pada bank lain - neto 821.513 - - - - - 821.513 Current accounts with other banks - net
Penempatan pada Bank Placements with Bank
Indonesia dan bank lain - neto - 3.657.057 - - - - 3.657.057 Indonesia and other banks - net
Efek-efek yang
diperdagangkan - 169.847 116.823 1.452.137 450.761 117.425 2.306.993 Trading securities
Investasi keuangan - neto - 1.117.164 7.002.022 7.032.873 9.018.309 8.282.458 32.452.826 Financial investments - net
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali - - - - 1.653.008 - 1.653.008 agreements to resell
Tagihan derivatif - 317.333 293.008 398.806 1.033.439 19.607 2.062.193 Derivative receivables
Kredit yang diberikan - neto - 17.571.660 15.158.107 36.594.966 18.377.179 8.750.344 96.452.256 Loans - net
Tagihan akseptasi - neto - 648.275 793.491 895.902 80.213 - 2.417.881 Acceptance receivables - net
Aset pajak tangguhan - neto 641.832 - - - - - 641.832 Deferred tax assets - net
Aset tetap dan aset hak guna 2.939.616 - - - - - 2.939.616 Fixed assets and right-of-use assets
Aset tidak berwujud 813.973 - - - - 282.667 1.096.640 Intangible assets
Aset lain-lain - neto 397.512 2.097.658 553.203 84.953 26.137 - 3.159.463 Other assets - net
Total Aset 12.094.950 25.578.994 23.916.654 46.459.637 30.639.046 17.452.501 156.141.782 Total Assets
143
Page 528
The original financial statements included herein are in the Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. Jatuh Tempo Aset dan Liabilitas Bank (lanjutan) 38. Remaining Maturity Periods of the Bank’s Assets and Liabilities (continued)
Aset dan liabilitas Bank pada tanggal 31 Desember 2025 dan 2024 berdasarkan waktu yang As of 31 December 2025 and 2024, the Bank’s assets and liabilities based on the
tersisa sampai dengan tanggal jatuh tempo adalah sebagai berikut: (lanjutan) remaining period of maturities are as follows: (continued)
31 Desember/31 December 2024
Lebih dari Lebih dari Lebih dari
1 bulan 3 bulan 1 tahun
sampai dengan sampai dengan sampai dengan
Tanpa Sampai 3 bulan/ 12 bulan/ 5 tahun/ Lebih dari
jangka waktu/ dengan More than More than More than 5 tahun/
No contractual 1 bulan/ 1 month up to 3 months up to 1 year up to More than
Keterangan maturity up to 1 month 3 months 12 months 5 years 5 years Total Description
Liabilitas Liabilities
Liabilitas segera - 504.053 - - - - 504.053 Current liabilities
Simpanan dari nasabah 67.150.561 21.734.599 18.082.211 7.228.162 2.613.821 102.396 116.911.750 Deposits from customers
Simpanan dari bank lain 66.509 2.759.250 326.900 1.287.600 - - 4.440.259 Deposits from other banks
Bunga yang masih harus
dibayar - 195.817 - - - - 195.817 Interest payables
Utang pajak - 105.211 - - - - 105.211 Tax payables
Liabilitas derivatif - 431.538 322.056 389.507 1.019.459 63.330 2.225.890 Derivative payables
Liabilitas akseptasi - 590.746 765.830 870.161 80.214 - 2.306.951 Acceptance liabilities
Liabilitas atas surat berharga Liabilities on securities
yang dijual dengan janji sold under
dibeli kembali - 5.576.054 - - - - 5.576.054 repurchase agreements
Liabilitas atas
Imbalan kerja - - 110.745 176.604 151.545 438.894 Liabilities for employee benefit
Efek utang yang
diterbitkan - - - 98.684 845.632 97.594 1.041.910 Debt securities issued
Liabilitas lain-lain 1.989.897 1.400.832 351.007 663.329 163.761 - 4.568.826 Other liabilities
Total Liabilitas 69.206.967 33.298.100 19.848.004 10.648.188 4.899.491 414.865 138.315.615 Total Liabilities
Neto (57.112.017) (7.719.105) 4.068.650 35.811.449 25.739.555 17.037.635 17.826.167 Net
.
144
Page 529
The original financial statements included herein are in the Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. Jatuh Tempo Aset dan Liabilitas Bank (lanjutan) 38. Remaining Maturity Periods of the Bank’s Assets and Liabilities (continued)
Tabel di bawah ini menunjukkan sisa jatuh tempo kontraktual dari liabilitas keuangan Bank The table below shows the remaining contractual maturities of the Bank’s financial
berdasarkan pada arus kas yang tidak didiskonto: liabilities based on undiscounted cash flow:
31 Desember/31 December 2025
Lebih dari Lebih dari Lebih dari
1 bulan 3 bulan 1 tahun
sampai dengan sampai dengan sampai dengan
Tanpa Sampai 3 bulan/ 12 bulan/ 5 tahun/ Lebih dari
jangka waktu/ dengan More than More than More than 5 tahun/
No contractual 1 bulan/ 1 month up to 3 months up to 1 year up to More than
Keterangan maturity up to 1 month 3 months 12 months 5 years 5 years Total Description
Liabilitas segera - 441.003 - - - - 441.003 Current liabilities
Simpanan dari nasabah 79.656.725 24.056.829 17.897.129 8.308.847 3.717.102 121.435 133.758.067 Deposits from customers
Simpanan dari bank lain 46.519 2.912.883 838.750 5.000 - - 3.803.152 Deposits from other banks
Bunga yang masih harus
dibayar - 189.091 - - - - 189.091 Interest payables
Liabilitas derivatif - 184.534 66.906 237.286 906.506 66.353 1.461.585 Derivative payables
Liabilitas akseptasi - 917.985 755.278 264.535 67.681 - 2.005.479 Acceptance liabilities
Liabilitas atas surat berharga Liabilities on securities
yang dijual dengan janji sold under
dibeli kembali - 3.531.081 - - - - 3.531.081 repurchase agreements
Liabilitas atas imbalan kerja - - - 98.973 62.915 197.401 359.289 Liabilities for employee benefit
Efek utang yang
diterbitkan - 7.123 14.246 802.164 152.074 100.000 1.075.607 Debt securities issued
Liabilitas lain-lain 1.825.120 924.290 383.523 948.952 118.358 - 4.200.243 Other liabilities
Total Liabilitas 81.528.364 33.164.819 19.955.832 10.665.757 5.024.636 485.189 150.824.597 Total Liabilities
145
Page 530
The original financial statements included herein are in the Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 dan untuk As of 31 December 2025
Tahun yang Berakhir pada Tanggal Tersebut and for the Year Then Ended
(Disajikan dalam jutaan Rupiah, kecuali dinyatakan lain) (Expressed in millions of Rupiah, unless otherwise stated)
38. Jatuh Tempo Aset dan Liabilitas Bank (lanjutan) 38. Remaining Maturity Periods of the Bank’s Assets and Liabilities (continued)
Tabel di bawah ini menunjukkan sisa jatuh tempo kontraktual dari liabilitas keuangan Bank The table below shows the remaining contractual maturities of the Bank’s financial
berdasarkan pada arus kas yang tidak didiskonto: (lanjutan) liabilities based on undiscounted cash flow: (continued)
31 Desember/31 December 2024
Lebih dari Lebih dari Lebih dari
1 bulan 3 bulan 1 tahun
sampai dengan sampai dengan sampai dengan
Tanpa Sampai 3 bulan/ 12 bulan/ 5 tahun/ Lebih dari
jangka waktu/ dengan More than More than More than 5 tahun/
No contractual 1 bulan/ 1 month up to 3 months up to 1 year up to More than
Keterangan maturity up to 1 month 3 months 12 months 5 years 5 years Total Description
Liabilitas segera - 504.053 - - - - 504.053 Current liabilities
Simpanan dari nasabah 67.150.561 21.904.030 18.237.965 7.340.858 2.615.327 102.626 117.351.367 Deposits from customers
Simpanan dari bank lain 66.509 2.765.125 330.208 1.327.959 - - 4.489.801 Deposits from other banks
Bunga yang masih harus
dibayar - 195.817 - - - - 195.817 Interest payables
Liabilitas derivatif - 431.538 322.056 389.507 1.019.459 63.330 2.225.890 Derivative payables
Liabilitas akseptasi - 590.746 765.830 870.161 80.214 - 2.306.951 Acceptance liabilities
Liabilitas atas surat berharga Liabilities on securities
yang dijual dengan janji sold under
dibeli kembali - 5.579.879 - - - - 5.579.879 repurchase agreements
Liabilitas atas imbalan kerja - - - 110.745 176.604 151.545 438.894 Liabilities for employee benefit
Efek utang yang
diterbitkan - 7.678 15.358 165.888 964.943 111.833 1.265.700 Debt securities issued
Liabilitas lain-lain 1.989.897 1.400.832 351.007 663.329 163.761 - 4.568.826 Other liabilities
Total Liabilitas 69.206.967 33.379.698 20.022.424 10.868.447 5.020.308 429.334 138.927.178 Total Liabilities
146
Page 531
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko 39. Risk Management Policies
Pelaksanaan fungsi manajemen risiko meliputi Implementation of risk management function
hal-hal terkait dengan upaya identifikasi, includes identification, assessment, measurement,
penilaian, pengukuran, evaluasi, pemantauan evaluation, monitoring and risk controls, including
dan pengendalian risiko termasuk the development of technology and management
pengembangan teknologi dan sistem informasi information system in each risk faced by the Bank,
manajemen di setiap jenis risiko yang dihadapi as well as the improvement of human resource
oleh Bank, serta peningkatan kualitas sumber quality in order to manage the risks.
daya manusia dalam pengelolaan risiko tersebut.
Secara garis besar, Kebijakan Manajemen Risiko Generally, the Risk Management Policy refers to
mengacu pada peraturan regulator, yang the regulatory provision of which the
penerapannya mencakup empat pilar manajemen implementation includes the four pillars of risk
risiko yang ditetapkan dalam POJK management as stipulated in OJK Regulation
No. 18/POJK.03/2016 tentang Penerapan No. 18/POJK.03/2016 concerning Risk
Manajemen Risiko Bagi Bank Umum sebagai Management Implementation for Commercial
berikut: Banks as follows:
1. Pengawasan aktif dari Dewan Komisaris dan 1. Active supervision of the Board of
Direksi; Commissioners and the Board of Directors;
2. Kecukupan kebijakan dan prosedur 2. Adequacy of risk management policies,
manajemen risiko serta penetapan limit procedures and risk limit stipulation;
risiko;
3. Kecukupan proses identifikasi, pengukuran, 3. Adequacy of risk identification, measurement,
pemantauan, dan pengendalian risiko, serta monitoring and controlling process, as well as
sistem informasi manajemen risiko; dan risk management information system; and
4. Sistem pengendalian internal yang 4. A comprehensive internal control system.
menyeluruh.
Dewan Komisaris dan Direksi bertanggung jawab The Board of Commissioners and the Board of
untuk memastikan bahwa penerapan manajemen Directors are responsible to ensure the adequacy
risiko telah memadai sesuai dengan karakteristik, of risk management implementation tailored with
kompleksitas dan profil risiko Bank, serta the characteristic, complexity, and risk profile of the
memahami dengan baik jenis dan tingkat risiko Bank, and have a good understanding on the type
yang melekat pada kegiatan bisnis Bank. Untuk and level of risks inherent in the Bank’s business
mendukung hal tersebut, dibentuk komite-komite activities. To support this, committees are formed
untuk mengkaji masalah terkait manajemen to assess issues related to risk management,
risiko, termasuk rencana perbaikan jika including the improvement plan if necessary, to
dibutuhkan, memberikan persetujuan atas give approval for various risk management policies,
berbagai kebijakan manajemen risiko, mengkaji to assess the risk profile reports and to evaluate the
laporan profil risiko, dan mengevaluasi implementation of the Bank’s risk control system.
pelaksanaan sistem pengendalian Bank. Komite One of the committees at the commissioner level is
yang dibentuk pada level komisaris salah satunya the Risk Monitoring Committee (ROC), whereas at
yaitu Komite Independen Pemantau Risiko the director level are the Risk Management
(KIPER), sedangkan pada level direksi antara lain Committee (RMC), Asset and Liability Committee
Komite Manajemen Risiko (RMC), Komite Aktiva (ALCO), Credit Policy Committee (CPC) and
dan Pasiva (ALCO), Komite Kebijakan Kredit others.
(CPC) dan lainnya.
Penetapan kebijakan manajemen risiko sesuai Risk management policies are determined in
dengan profil risiko Bank yaitu mencakup 8 tipe accordance with the Bank's risk profile which
risiko yang terdiri dari risiko kredit, risiko pasar, includes 8 types of risks consists of credit risk,
risiko likuiditas, risiko operasional, risiko market risk, liquidity risk, operational risk,
kepatuhan, risiko stratejik, risiko hukum dan risiko compliance risk, strategic risk, legal risk and
reputasi. reputation risk.
147
Page 532
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit Credit risk
Risiko kredit didefinisikan sebagai risiko kerugian Credit risk is defined as the risk of loss arising from
yang timbul dari kegagalan debitur atau any failure by a debtor or a counterparty to fulfill its
counterparty dalam memenuhi kewajiban financial obligations as and when they fall due.
keuangannya pada saat jatuh tempo.
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows:
berikut:
1. Pemisahan tugas antara berbagai fungsi 1. Segregation of duties among functions in
dalam pemberian kredit granting credit
Terdapat pemisahan tugas antara fungsi kerja There is segregation of duties between
originasi (bisnis), fungsi kerja administrasi origination function (business), credit
kredit, fungsi kerja kredit, dan fungsi kerja administration function, credit function, and risk
manajemen risiko untuk menjaga management function to maintain
independensi dan integritas dari berbagai independence and integrity of the various credit
fungsi kredit tersebut. functions.
Bank menetapkan struktur delegasi Batas The Bank established a structure for the
Wewenang Persetujuan Kredit (CDL) yang delegation of Credit Discretionary Limits (CDL)
juga meliputi proses eskalasi persetujuan atas which is also including the escalation process
penyimpangan, pelampauan, dan for the approval of exception, excesses and
perpanjangan kredit di luar pagu yang telah credit extension beyond prescribed limits. The
ditetapkan. Pemberian delegasi Batas delegation of CDL to certain individual is
Wewenang Persetujuan Kredit yang diberikan performed through a stringent process that
kepada individu tertentu dilakukan melalui takes into consideration the experience,
proses yang ketat dengan mempertimbangkan seniority and track record of the officer. Credit
pengalaman, senioritas dan rekam jejak dari Risk Management Division acts as the
pejabat tersebut. Divisi Credit Risk custodian of the CDL structure to ensure that
Management bertindak sebagai pengelola the CDLs are properly administered.
Batas Wewenang Persetujuan Kredit dan juga
memastikan bahwa hal ini telah
diadministrasikan secara baik.
Divisi Credit Risk Management secara Credit Risk Management Division provides
independen melakukan pengawasan terhadap independent oversight of credit risk and is
risiko kredit dan bertanggung jawab untuk responsible to report and analyse all elements
melaporkan dan menganalisa semua elemen of credit risk.
risiko kredit.
2. Kebijakan dan prosedur risiko kredit 2. Credit risk policies and procedures
Bank telah menerbitkan beberapa kebijakan The Bank has issued several policies related to
terkait pengelolaan risiko kredit antara lain managing credit risk including the following:
sebagai berikut:
a. Kebijakan Manajemen Risiko Kredit yang a. Credit Risk Management Policy that
mengatur prinsip-prinsip utama dalam governs core principals in lending, credit
pemberian, pengelolaan dan risk management and monitoring.
pemantauan risiko kredit.
148
Page 533
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
2. Kebijakan dan prosedur risiko kredit (lanjutan) 2. Credit risk policies and procedures (continued)
Bank telah menerbitkan beberapa kebijakan The Bank has issued several policies related to
terkait pengelolaan risiko kredit antara lain managing credit risk including the following:
sebagai berikut: (lanjutan) (continued)
b. Kebijakan Kredit Umum untuk segmen b. General Credit Policy for Wholesale
Wholesale Banking serta Kebijakan Banking segments and Consumer Credit
Kredit Konsumsi yang mengatur tata cara Policy that govern the principles of
pemberian kredit konsumsi dan berbagai consumer credit extension, and various
prinsip dan standar kredit guna mengelola credit principles and standards by which
risiko kredit Bank pada segmen Retail the Bank undertakes and manages the
Banking. credit risk in the Retail Banking segments.
c. Kebijakan Manajemen Risiko Konsentrasi c. Credit Concentration Risk Management
Kredit untuk mengelola risiko konsentrasi Policy to manage credit concentration risk.
kredit.
d. Pedoman Klasifikasi Aset Basel yang d. Basel Asset Classification Guideline that
memberikan pedoman atas gives the guidelines for classifying
pengelompokkan eksposur ke dalam exposures into the Basel Asset Classes
Kelas Aset Basel untuk perhitungan for Risk Weighted Asset calculation.
Aktiva Tertimbang Menurut Risiko.
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit portfolios
kredit
Divisi Credit Risk Management menjadi Credit Risk Management Division acts as
pengawas independen dan melakukan independent overseer and performs portfolio
pemantauan portofolio dengan melakukan kaji monitoring by conducting regular reviews of
ulang secara berkala atas risiko internal dan internal and external risk environment and credit
eksternal dan parameter-parameter risiko risk parameters i.e., delinquency trend, special
kredit seperti tren delinquency, Dalam mention, watchlist accounts, concentration risk,
Perhatian Khusus (DPK), watchlist accounts, loan quality movement and others.
risiko konsentrasi, pergerakan kualitas kredit
dan lainnya.
Hasil pemantauan portofolio kredit Outcomes of credit portfolio monitoring is
disampaikan kepada Manajemen Senior dan reported to Senior Management and Board of
Direksi melalui Laporan Credit Risk Highlight. Directors through the Credit Risk Highlight.
Divisi Credit Risk Management juga secara Credit Risk Management Division also
independen melakukan reviu terhadap akun- independently review the watchlist accounts
akun watchlist dan memastikan bahwa akun- and ensure that the accounts are proactively
akun tersebut dikelola secara proaktif untuk managed to minimize the losses of the Bank
meminimalkan kerugian Bank serta memiliki and has an appropriate collectability in
kolektibilitas sesuai dengan ketentuan internal accordance with the Bank's internal regulations
Bank dan ketentuan regulator. and regulatory provisions.
149
Page 534
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit portfolios
kredit (continued)
Bank juga telah membentuk Credit The Bank formed a Credit Management
Management Working Group (CMWG) dan Working Group (CMWG) and Credit Portfolio
Credit Portfolio Quality Management (CPQM) Quality Management (CPQM) which are
yaitu kelompok kerja yang dibentuk dengan working groups with key objective to monitor
tujuan utama untuk melakukan pemantauan credit quality of the Bank, implement
atas kualitas kredit yang dimiliki oleh Bank, restructuring strategy, monitor portfolio
menerapkan strategi restrukturisasi, performance and discuss account strategies for
melakukan pemantauan portofolio dan vulnerable accounts.
membahas langkah penyelesaian terhadap
kredit yang dianggap rentan.
Pengelolaan risiko konsentrasi kredit Credit concentration risk management
Risiko konsentrasi kredit didefinisikan sebagai Credit concentration risk is defined as any
eksposur tunggal atau kelompok atau single or group or portfolio exposures with the
portofolio yang berpotensi menghasilkan potential to generate substantial losses (relative
kerugian yang cukup besar (relatif terhadap to the Bank’s capital, total assets or overall risk
modal Bank, total aktiva atau tingkat risiko level) which may threaten the Bank’s health or
secara keseluruhan) yang mungkin ability to maintain its core operations. As lending
mengancam kesehatan Bank atau is the Bank’s primary activity, therefore credit
kemampuan Bank untuk mempertahankan concentration risk is concerned as material risk.
operasi intinya. Oleh karena kredit adalah
aktivitas utama Bank, maka risiko konsentrasi
kredit termasuk risiko yang material.
Konsentrasi risiko kredit berdasarkan jenis Concentration of credit risk by type of debtors
debitur adalah sebagai berikut: are as follows:
31 Desember/31 December 2025
Pemerintah
dan Bank
Indonesia/
Government
and Bank Ritel/
Wholesale Indonesia Bank Retail Total
Current accounts with
Giro pada Bank Indonesia - 7.115.892 - - 7.115.892 Bank Indonesia
Current accounts with
Giro pada bank lain - neto - - 1.000.149 - 1.000.149 other banks - net
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia
bank lain - neto - - 407.704 - 407.704 and other banks - net
Efek-efek yang
diperdagangkan 28.316 3.725.569 - - 3.753.885 Trading securities
Investasi keuangan - neto 1.129.720 753.716 35.390.271 - 37.273.707 Financial investments - net
Tagihan derivatif 627.149 71.217 906.560 - 1.604.926 Derivative receivables
Kredit yang
diberikan - neto 55.003.972 1.619.990 93 51.332.839 107.956.894 Loans - net
Tagihan atas surat Receivables on securities
berharga yang dibeli purchased with
dengan janji dijual agreements to
kembali - neto - 1.703.647 - - 1.703.647 resell - net
Tagihan akseptasi - neto 2.590.276 - - - 2.590.276 Acceptance receivables - net
Aset lain-lain* 1.256.624 - - 23.933 1.280.557 Other assets*
Total 60.636.057 14.990.031 37.704.777 51.356.772 164.687.637 Total
Persentase 36.82% 9.10% 22.90% 31.18% 100% Percentage
* Aset lain-lain terdiri dari piutang bunga, setoran jaminan dan transaksi spot. Other assets consist of interest receivables, security deposits and spot
transaction.
150
Page 535
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio kredit 3. Management and monitoring of credit portfolios
(lanjutan) (continued)
Pengelolaan risiko konsentrasi kredit Credit concentration risk management
(lanjutan) (continued)
Konsentrasi risiko kredit berdasarkan jenis Concentration of credit risk by type of debtors
debitur adalah sebagai berikut: (lanjutan) are as follows: (continued)
31 Desember/31 December 2024
Pemerintah
dan Bank
Indonesia/
Government
and Bank Ritel/
Wholesale Indonesia Bank Retail Total
Current accounts with
Giro pada Bank Indonesia - 5.798.664 - - 5.798.664 Bank Indonesia
Current accounts with
Giro pada bank lain - neto - - 821.513 - 821.513 other banks - net
Penempatan pada Bank Placements with
Indonesia dan Bank Indonesia
bank lain - neto - 1.920.406 1.736.651 - 3.657.057 and other banks - net
Efek-efek yang
diperdagangkan 248.913 2.051.905 6.175 - 2.306.993 Trading securities
Investasi keuangan - neto 1.159.506 29.600.732 1.692.588 - 32.452.826 Financial investments - net
Tagihan derivatif 2.614 - 2.059.579 - 2.062.193 Derivative receivables
Kredit yang
diberikan - neto 48.627.541 1.312.735 182 46.511.798 96.452.256 Loans - net
Tagihan atas surat Receivables on securities
berharga yang dibeli purchased with
dengan janji dijual agreements to
kembali - neto - - 1.653.008 - 1.653.008 resell - net
Tagihan akseptasi - neto 2.392.389 - - 25.492 2.417.881 Acceptance receivables - net
Aset lain-lain* 972.186 - 123.431 47.176 1.142.793 Other assets*
Total 53.403.149 40.684.442 8.093.127 46.584.466 148.765.184 Total
Persentase 35,90% 27,35% 5,44% 31,31% 100,00% Percentage
* Aset lain-lain terdiri dari piutang bunga, setoran jaminan dan transaksi spot. Other assets consist of interest receivables, security deposits and spot
transaction.
Eksposur maksimum risiko kredit Maximum exposure to credit risk
Bank menetapkan limit eksposur untuk The Bank sets the exposure limit for
individual/grup, sektor industri, jangka waktu single/group, industry sector, tenor and foreign
dan nilai tukar asing, yang telah disesuaikan exchange, which is in line with the Bank’s risk
dengan risk appetite dan risk tolerance appetite and risk tolerance as one of the tools
sebagai salah satu alat bagi Bank untuk for the Bank to monitor and mitigate credit
memonitor dan memitigasi risiko konsentrasi concentration risk.
kredit.
Eksposur maksimum aset keuangan Bank The Bank’s financial asset’s maximum
untuk risiko kredit sebelum exposure to credit risk before taking into
memperhitungkan agunan dan jaminan kredit account any collateral and other credit
lainnya adalah sebesar nilai tercatatnya enhancements is its carrying value (Note 40).
(Catatan 40).
151
Page 536
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit portfolios
kredit (lanjutan) (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Eksposur maksimum dari aset keuangan The maximum exposure of the Bank's financial
Bank setelah mempertimbangkan dampak asset after considering the impact of collateral
dari jaminan dan pengaturan tambahan lain and other enhancement arrangement other
selain dari kredit yang diberikan dan tagihan than loan and receivable and securities
atas surat berharga yang dibeli dengan janji purchased with agreement to resell are equal
dijual kembali sama dengan nilai tercatat. to its carrying value.
Untuk aset keuangan yang diakui pada For financial assets recognized in the
laporan posisi keuangan, eksposur statement of financial position, the carrying
maksimum terhadap risiko kredit sama amounts of the financial assets best represent
dengan nilai tercatat. Untuk Bank Garansi the maximum exposure to credit risk. For Bank
dan Irrevocable Letters of Credit, eksposur Guarantees and Irrevocable Letters of Credit,
maksimum terhadap risiko kredit adalah nilai the maximum exposure to credit risk is the
maksimum yang harus dibayarkan oleh Bank maximum amount that the Bank would has to
jika liabilitas atas Bank Garansi dan pay if the obligations of the Bank Guarantees
Irrevocable Letters of Credit tersebut terjadi. and Irrevocable Letters of Credit issued are
called upon.
Analisis eksposur maksimum risiko kredit Analysis of maximum exposure to credit risk
setelah memperhitungkan dampak agunan after taking into account the impact of
dan mitigasi risiko kredit lainnya adalah collaterals and other credit risk mitigations are
sebagai berikut: as follows:
a. Nilai tercatat aset keuangan Bank selain a. The carrying amount of the Bank’s financial
pinjaman mewakili eksposur maksimum assets other than loans represent the
risiko kredit. maximum exposure of credit risk.
b. Untuk kredit yang diberikan, Bank b. For the loans, the Bank uses the collateral
menggunakan agunan untuk to minimize the credit risk. Loans and
meminimalkan risiko kredit. Pinjaman receivables are classified into two major
yang diberikan dan piutang categories as follows:
diklasifikasikan menjadi dua kelompok
besar yaitu:
1. Secured loans. 1. Secured loans.
2. Unsecured loans. 2. Unsecured loans.
Untuk secured loans, Bank menetapkan jenis For secured loans, the Bank determines the
dan nilai agunan yang dijaminkan sesuai type and value of collateral according to the
dengan skema kredit. Jenis agunan terdiri loan scheme. Types of collateral are as
dari: follows:
a. Physical collateral, antara lain tanah, a. Physical collateral, such as land, buildings
bangunan dan BPKB kendaraan and proof of vehicle ownership.
bermotor.
b. Financial collateral, antara lain b. Financial collateral, such as deposits
simpanan (tabungan, giro dan deposito (saving deposits, demand deposits and
berjangka), surat berharga dan emas. time deposits), securities, and gold.
c. Lainnya, antara lain garansi, jaminan c. Others, such as guarantees, Government
dari Pemerintah dan jaminan dari guarantees and guarantee institution.
lembaga penjamin.
152
Page 537
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit portfolios
kredit (lanjutan) (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Apabila terjadi gagal bayar, Bank akan In times of default, the Bank will use the
menggunakan agunan tersebut sebagai collateral as the last resort in recovering the
pilihan terakhir untuk pemenuhan kewajiban obligation of the counterparty.
counterparty.
Unsecured loan adalah ketika fasilitas Unsecured loan is when the facility is granted
diberikan tanpa agunan (termasuk pinjaman without any collateral (including fully
tanpa jaminan penuh dan pinjaman dengan unsecured loan and partially secured loan).
jaminan sebagian). Bank memberikan The Bank grants loan mainly based on debtor
pinjaman utamanya berdasarkan arus kas cash flow whilst collateral are used as credit
dari debitur sedangkan agunan merupakan risk mitigant. The Bank exercises prudence at
langkah mitigasi risiko kredit. Bank all times in the granting of such credit. Credit
senantiasa menerapkan prinsip kehati-hatian decisions including maximum credit exposure
dalam pemberian kredit. Keputusan kredit are made based on thorough assessment of
termasuk maksimum eksposur kredit dibuat the debtor's prospect and performance as well
berdasarkan penilaian menyeluruh atas as their cash flow or repayment capability
prospek dan kinerja debitur termasuk arus (such as considering on debtor internal credit
kas atau kemampuan membayarnya rating, past credit behavior from credit bureau
(misalnya mempertimbangkan internal credit and other external sources).
rating, perilaku kredit masa lalu debitur dari
biro kredit dan sumber eksternal lainnya).
Kredit yang diberikan menurut sektor industri Loans based on industrial sector as of
pada tanggal 31 Desember 2025 dan 2024 31 December 2025 and 2024 are as follows:
adalah sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Industri pengolahan 29.318.787 24.247.358 Processing industry
Perdagangan besar dan eceran 26.461.314 20.200.588 Wholesale and retail trading
Rumah tangga 15.605.428 16.582.987 Household
Pertambangan dan penggalian 9.210.379 11.540.589 Mining and excavation
Aktivitas keuangan dan asuransi 6.820.913 7.500.227 Financial and insurance activities
Informasi dan komunikasi 5.996.446 2.197.093 Information and communication
Pertanian, kehutanan dan perikanan 4.616.313 4.544.252 Agriculture, forestry and fisheries
Pengangkutan dan pergudangan 4.059.656 3.750.994 Transportation and warehousing
Real estate 3.326.532 2.980.475 Real estate
Penyedia akomodasi dan Accommodation and
penyedia makanan dan minuman 1.858.581 1.943.693 food and beverages provider
Pengadaan listrik, gas dan udara 1.635.691 373.318 Electricity, gas and air procurement
Konstruksi gedung 1.281.472 3.181.682 Building construction
Lainnya 1.590.828 1.368.553 Others
Total 111.782.340 100.411.809 Total
Cadangan kerugian
penurunan nilai (3.825.446) (3.959.553) Allowance for impairment losses
Neto 107.956.894 96.452.256 Net
153
Page 538
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit
kredit (lanjutan) portfolios (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Eksposur terbesar Bank pada tanggal The biggest Bank’s exposure on
31 Desember 2025 dan 2024 adalah sektor 31 December 2025 and 2024 is processing
industri pengolahan dengan proporsi masing- industry with proportion of around 26.23% and
masing sebesar 26,23% dan 24,15% dari 24.15%, respectively from total loan which
total kredit Bank yang terdiversifikasi ke diversified into various sub industry type and it
dalam berbagi jenis sub industri dan hal is still within the Bank’s risk appetite and risk
tersebut masih sesuai dengan risk appetite tolerance.
dan risk tolerance yang dimiliki oleh Bank.
Kredit yang diberikan berdasarkan sisa umur Loans based on remaining maturities as of
jatuh tempo pada tanggal 31 Desember 2025 31 December 2025 are as follows:
adalah sebagai berikut:
Baki debet kredit/ Persentase (%)/
Loan outstanding Percentage (%)
≤ 1 tahun 78.586.962 70,30% ≤ 1 year
> 1 tahun ≤ 2 tahun 1.622.275 1,45% > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 19.906.779 17,81% >2 years ≤ 5 years
> 5 tahun 11.666.324 10,44% > 5 years
Total 111.782.340 100,00% Total
Kredit yang diberikan berdasarkan sisa umur Loans based on remaining maturities as of
jatuh tempo pada tanggal 31 Desember 2024 31 December 2024 are as follows:
adalah sebagai berikut:
Baki debet kredit/ Persentase (%)/
Loan outstanding Percentage (%)
≤ 1 tahun 72.038.381 71,75% ≤ 1 year
> 1 tahun ≤ 2 tahun 2.382.237 2,37% > 1 year ≤ 2 years
> 2 tahun ≤ 5 tahun 16.923.744 16,85% >2 years ≤ 5 years
> 5 tahun 9.067.447 9,03% > 5 years
Total 100.411.809 100,00% Total
Sebagian besar jangka waktu kredit atau Most of the loan tenor or 70.30% is within less
sebesar 70,30% jatuh tempo dalam kurun than one year and loan with tenor of more than
waktu kurang dari satu tahun, sedangkan five years is 10.44% and it is within the Bank’s
untuk kredit dengan jangka waktu lebih besar risk appetite and risk tolerance.
dari lima tahun memiliki porsi sebesar
10,44% dan hal ini masih sesuai dengan risk
appetite dan risk tolerance yang dimiliki oleh
Bank.
154
Page 539
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit
kredit (lanjutan) portfolios (continued)
Eksposur maksimum risiko kredit (lanjutan) Maximum exposure to credit risk (continued)
Tabel di bawah ini menunjukkan The table below shows the net maximum
eksposur maksimum neto (setelah exposure (after considering collateral) to credit
memperhitungkan agunan) atas risiko kredit risk of receivable on securities purchased with
untuk tagihan atas surat berharga yang dibeli agreement to resell as of 31 December 2025
dengan janji dijual kembali pada tanggal and 2024:
31 Desember 2025 dan 2024:
Eksposur maksimum/ Agunan/ Eksposur - neto/
Maximum exposure Collateral Exposure - net
31 Desember 2025 31 December 2025
Tagihan atas surat berharga Receivable on securities
yang dibeli dengan janji purchased with
dijual kembali 1.703.647 1.944.107 0% agreements to resell
31 Desember 2024 31 December 2024
Tagihan atas surat berharga Receivable on securities
yang dibeli dengan janji purchased with
dijual kembali 1.653.008 1.654.050 0% agreements to resell
Manajemen kredit bermasalah Managing non-performing loans
Kredit bermasalah dikelola secara terpusat Non-performing loans are centrally managed
oleh divisi independen yaitu Special Asset by independent units that are Special Asset
Management (SAM) untuk segmen Management (SAM) for Corporate and
Corporate dan Commercial Banking, Commercial Banking segment, Business
Business Banking Credit Management Banking Credit Management (BBCM) for
(BBCM) untuk segmen Business Banking Business Banking segment and Retail Credit
dan Retail Credit Management (RCM) untuk Management (RCM) for Retail Banking
segmen Retail Banking. Divisi-divisi tersebut segment. Those divisions have two main
memiliki dua fungsi utama sebagai berikut: functions as follows:
1. Fungsi Restrukturisasi yang secara 1. Restructuring Function which proactively
proaktif mengelola kredit bermasalah. manages the non-performing loans. Its
Tujuan utamanya adalah untuk main objective is to handle non-performing
menangani kredit bermasalah agar loans back to performing so that these
kembali lancar sehingga akun tersebut accounts can be transferred back to the
dapat ditransfer kembali ke fungsi kerja Business Units; and
bisnis; dan
2. Fungsi Recovery yang mengelola kredit 3. 2. Recovery Function which manages non-
bermasalah dengan tujuan utama untuk performing loans with the main objective
memaksimalkan pemulihan utang. to maximize debt recovery.
155
Page 540
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit
kredit (lanjutan) portfolios (continued)
Eksposur kredit berdasarkan Basel Credit exposures under Basel
Saat ini Bank menggunakan Pendekatan The Bank currently uses the Standardized
Standar berdasarkan Basel mengikuti Approach under Basel according to regulatory
pedoman dari regulator dalam mengukur guidelines to measure the Risk Weighted
Aktiva Tertimbang Menurut Risiko (ATMR) Asset (RWA) for credit risk. The information
untuk risiko kredit. Informasi dan pedoman and guidelines of rating for RWA for credit risk
peringkat ATMR untuk risiko kredit diatur is regulated in the Asset Classification Policy.
dalam Kebijakan Klasifikasi Aset.
Berdasarkan Pendekatan Standar, eksposur Under the Standardized Approach, the Bank’s
Bank dibagi menjadi 15 klasifikasi aset dan exposures are classified into 15 assets
portofolio sebagai berikut: classification and portfolios as follows:
a. Pemerintah a. Sovereigns
b. Entitas sektor publik bukan pemerintah b. Non-central government public sector
pusat entities
c. Bank pembangunan multilateral dan c. Multilateral development bank and other
Lembaga internasional lainnya international institutions
d. Bank d. Banks
e. Korporasi e. Corporate
f. Karyawan/pensiunan f. Employee/retiree
g. Klaim beragunan rumah tinggal g. Claim secured by residential property
h. Klaim beragunan real estate komersial h. Claim secured by commercial real estate
i. Klaim yang telah jatuh tempo i. Overdue claims
j. Aset lainnya j. Other assets
k. Surat berharga/piutang subordinasi, k. Subordinated receivables, equity and
ekuitas dan instrumen model lainnya other capital instruments
l. Pengadaan tanah, pengelolaan tanah l. Land procurement, soil processing and/or
dan konstruksi construction
m. Mikro, usaha kecil dan Retail m. Micro business, small business & retail
n. Covered bond n. Covered bond
o. Perusahaan efek & jasa keuangan lain o. Securities companies and other financial
services
Untuk tujuan manajemen risiko internal, Bank For the purpose of internal risk management,
telah menerapkan penggunaan model the Bank has implemented Internal Rating
Internal Rating pada segmen Wholesale model on the Wholesale Banking segment and
Banking dan senantiasa mengembangkan continuously enhances the Bank’s risk
perangkat tambahan, sistem dan proses management systems and processes to
untuk mendukung penerapan praktik support the Bank in the implementation of a
manajemen risiko yang hati-hati. prudent risk management.
156
Page 541
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit
kredit (lanjutan) portfolios (continued)
Informasi kualitas kredit atas aset keuangan The information on the credit quality of
pada tanggal 31 Desember 2025 dan 2024 financial assets as of 31 December 2025 and
adalah sebagai berikut: 2024 are as follows:
31 Desember/31 December 2025
Belum jatuh
tempo dan Jatuh tempo dan
tidak mengalami tidak mengalami
penurunan nilai/ penurunan nilai/ Mengalami
Neither past due Past-due penurunan nilai/
not impaired but not impaired Impaired Total
Giro pada Bank Indonesia 7.115.892 - - 7.115.892 Current account with Bank Indonesia
Giro pada bank lain 1.002.791 - - 1.002.791 Current accounts with other banks
Penempatan pada Placements with
Bank Indonesia dan bank lain 407.704 - - 407.704 Bank Indonesia and other banks
Efek-efek yang diperdagangkan 3.753.885 - - 3.753.885 Trading securities
Investasi keuangan 37.293.368 - - 37.293.368 Financial investment
Tagihan derivatif 1.604.926 - - 1.604.926 Derivative receivables
Kredit yang diberikan 106.398.543 3.371.585 2.012.212 111.782.340 Loans
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali 1.703.647 - - 1.703.647 agreements to resell
Tagihan akseptasi 2.594.758 - - 2.594.758 Acceptance receivables
Aset lain-lain* 1.280.557 - - 1.280.557 Other assets*
Total 163.156.071 3.371.585 2.012.212 168.539.868 Total
Cadangan kerugian
penurunan nilai (1.313.498) (1.673.470) (865.263) (3.852.231) Allowance for impairment losses
Neto 161.842.573 1.698.115 1.146.949 164.687.637 Net
Aset lain-lain terdiri dari piutang bunga, setoran jaminan dan transaksi spot. Other assets consist of interest receivables, security deposits and spot
transaction.
31 Desember/31 December 2024
Belum jatuh
tempo dan Jatuh tempo dan
tidak mengalami tidak mengalami
penurunan nilai/ penurunan nilai/ Mengalami
Neither past due Past-due penurunan nilai/
not impaired but not impaired Impaired Total
Giro pada Bank Indonesia 5.798.664 - - 5.798.664 Current account with Bank Indonesia
Giro pada bank lain 827.049 - - 827.049 Current accounts with other banks
Penempatan pada Placements with
Bank Indonesia dan bank lain 3.657.057 - - 3.657.057 Bank Indonesia and other banks
Efek-efek yang diperdagangkan 2.306.993 - - 2.306.993 Trading securities
Investasi keuangan 32.468.862 - - 32.468.862 Financial investment
Tagihan derivatif 2.113.608 - - 2.113.608 Derivative receivables
Kredit yang diberikan 94.447.691 3.909.270 2.054.848 100.411.809 Loans
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali 1.653.008 - - 1.653.008 agreements to resell
Tagihan akseptasi 2.422.663 - - 2.422.663 Acceptance receivables
Aset lain-lain* 1.142.793 - - 1.142.793 Other assets*
Total 146.838.388 3.909.270 2.054.848 152.802.506 Total
Cadangan kerugian
penurunan nilai (1.696.042) (1.402.103) (939.177) (4.037.322) Allowance for impairment losses
Neto 145.142.346 2.507.167 1.115.671 148.765.184 Net
Aset lain-lain terdiri dari piutang bunga, setoran jaminan dan transaksi spot. Other assets consist of interest receivables, security deposits and spot
transaction.
157
Page 542
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko kredit (lanjutan) Credit risk (continued)
Dalam mengelola eksposur risiko kredit, Bank In managing credit risk exposure, the Bank applies
menerapkan beberapa prinsip dasar sebagai several basic principles as follows: (continued)
berikut: (lanjutan)
3. Pengelolaan dan pemantauan portofolio 3. Management and monitoring of credit
kredit (lanjutan) portfolios (continued)
Analisis umur kredit yang diberikan yang The aging analysis of loans that are past due
jatuh tempo tetapi tidak mengalami but not impaired as of 31 December 2025 and
penurunan nilai pada tanggal 2024 are as follows:
31 Desember 2025 dan 2024 adalah sebagai
berikut:
31 Desember/31 December 2025
1 sampai 31 sampai 61 sampai
30 hari/ 60 hari/ 90 hari/
1 to 30 days 31 to 60 days 61 to 90 days Total
Investasi 1.490.404 - - 1.490.404 Investment
Modal kerja 1.008.026 182 3.166 1.011.374 Working capital
Konsumen 869.177 40 590 869.807 Consumer
Total 3.367.607 222 3.756 3.371.585 Total
Cadangan kerugian Allowance for
penurunan nilai (1.672.637) (51) (782) (1.673.470) impairment losses
Neto 1.694.970 171 2.974 1.698.115 Net
31 Desember/31 December 2024
1 sampai 31 sampai 61 sampai
30 hari/ 60 hari/ 90 hari/
1 to 30 days 31 to 60 days 61 to 90 days Total
Investasi 1.486.024 - - 1.486.024 Investment
Modal kerja 1.302.433 39 2.426 1.304.898 Working capital
Konsumen 1.115.809 151 2.388 1.118.348 Consumer
Total 3.904.266 190 4.814 3.909.270 Total
Cadangan kerugian Allowance for
penurunan nilai (1.400.826) (70) (1.207) (1.402.103) impairment losses
Neto 2.503.440 120 3.607 2.507.167 Net
Bank melakukan penilaian terhadap tiga pilar The Bank uses three pillars approach in
dalam menilai aset keuangan yang jatuh assessing financial assets that are past due or
tempo atau mengalami penurunan. Ketiga impaired. Those three pillars are business
pilar tersebut adalah prospek bisnis, kinerja prospect, performance of the borrower and
debitur dan kemampuan bayar debitur sesuai repayment capability which are in line with the
dengan kebijakan regulator. regulatory provision.
Bank memperhitungkan agunan yang layak The Bank takes into account the eligible
dalam menghitung cadangan kerugian collaterals in calculating the allowance for
penurunan nilai. Agunan yang layak yang impairment losses. The eligible collaterals
diperhitungkan oleh Bank adalah kas/setara recognized by the Bank are cash/cash
kas, tanah dan bangunan. equivalents, land and buildings.
158
Page 543
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko pasar Market risk
Risiko pasar adalah risiko yang timbul dari Market risk is the risk arising from movements in
pergerakan variabel pasar pada posisi yang market variables on the position held by the Bank
dimiliki oleh Bank yang dapat menimbulkan which can result in losses for the Bank. Market
kerugian bagi Bank. Variabel pasar yang variables that influence the position of the Bank are
mempengaruhi posisi Bank adalah suku bunga interest rates and exchange rates, including
dan nilai tukar termasuk perubahan harga option. changes in the price of the option.
Kerangka kerja risiko pasar Bank terdiri dari The Bank’s market risk framework comprises
kebijakan dan praktek risiko pasar, market risk policies and practices, delegation of
pendelegasian wewenang, limit risiko pasar, authority, market risk limits, valuation and risk
penilaian dan model risiko. Kerangka kerja ini models. This framework also encompasses the
juga meliputi proses produk/aktivitas baru untuk new product/service program process to ensure
memastikan isu-isu risiko pasar telah diidentifikasi the market risk issues are adequately identified
secara memadai sebelum diluncurkan. prior to its launch.
Direksi mendelegasikan wewenang kepada The Board of Directors delegates authority to the
Komite Aktiva dan Pasiva (ALCO) untuk Assets and Liabilities Committee (ALCO) to
melakukan pengawasan aktif terhadap conduct active monitoring on market risk
manajemen risiko pasar. ALCO melakukan kajian management. ALCO reviews and provides
dan memberikan arahan atas seluruh hal terkait direction on all market risk related matters.
risiko pasar.
Bank menggunakan Pendekatan Standar untuk The Bank adopts the Standardized Approach to
menghitung modal risiko pasar sesuai dengan calculate the regulatory market risk capital in
ketentuan OJK Nomor 23/SEOJK.03/2022 compliance with OJK’s regulation no
tentang Perhitungan Aset Tertimbang Menurut 23/SEOJK.03/2022 on Calculation of Risk
Risiko Untuk Risiko Pasar Bagi Bank Umum. Weighted Assets for Market Risk for Commercial
Bank memiliki modal yang kuat pada tanggal Bank. The Bank has a strong capital base as of
31 Desember 2025 dan 2024. Modal Bank lebih 31 December 2025 and 2024, respectively. The
dari cukup untuk menutup potensi kerugian yang Bank’s capital is more than sufficient to cover any
mungkin timbul dari fluktuasi tingkat bunga dan potential losses that might arise from interest rate
nilai tukar. and exchange rate fluctuations.
Untuk kepentingan pemantauan dan pelaporan For the purposes of internal monitoring and
internal, risiko pasar secara portofolio diukur dan reporting, market risk on a portfolio basis is
dikontrol menggunakan model internal. Bank measured and controlled based on internal models.
mengadopsi Expected Shortfall (ES) dengan The Bank adopts the Expected Shortfall (ES) using
menggunakan pendekatan simulasi historis untuk historical simulation approach to measure the
mengukur potensi kerugian pada tingkat potential loss at a 97.5 percent confidence level
kepercayaan sebesar 97,5 persen dengan based on 250 days historical price changes. ES
menggunakan data historis selama 250 hari. estimation are back tested (backtesting) against
Perkiraan ES diuji kembali (back-testing) dengan profit or loss of trading book (actual or hypothetical
menggunakan data laba rugi pada trading book profit & loss) as a verification process of the
(baik itu laba rugi aktual maupun laba rugi accuracy & robustness of the methodology. The
hipotesis) sebagai suatu proses verifikasi backtesting process analyses whether the
keakuratan & ketangguhan metodologi tersebut. exceptions are due to model deficiencies or market
Proses pengujian kembali ini dilakukan guna volatility.
menganalisa apakah penyimpangan yang terjadi
disebabkan oleh kelemahan pada model
perhitungan atau karena volatilitas pasar.
159
Page 544
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko pasar (lanjutan) Market risk (continued)
Berdasarkan hasil model back-testing, Based on back-testing result, the ES forecast
pengukuran ES telah memadai terhadap kerugian model was adequate to the hypothetical and actual
hipotesis dan aktual yang terjadi untuk periode loss for the whole year result. To complement the
satu tahun. Untuk melengkapi pengukuran ES ES measurement, stress-test is performed on the
tersebut, stress-test dilakukan pada portofolio trading portfolio in order to identify the Bank’s
trading untuk mengidentifikasi ketahanan Bank vulnerability in the event of crisis.
dalam kondisi krisis.
Perhitungan ES telah memperhitungkan faktor ES calculation already includes correlation factors
korelasi antar instrumen pada seluruh posisi across instruments in trading book portfolios of the
trading book Bank (tidak diaudit). Bank (unaudited).
31 Desember/31 December 2025
Akhir tahun/ Tinggi/ Rendah/ Rata-rata/
Year end High Low Average
Total ES 9.005 10.468 7.107 8.801 Total ES
a. Risiko nilai tukar a. Foreign exchange risk
Risiko nilai tukar adalah risiko pada Foreign exchange risk is the risk to earnings
pendapatan dan nilai ekonomis dari aset, and economic value of foreign currency
kewajiban, dan derivatif keuangan dalam assets, liabilities and financial derivatives
mata uang asing yang disebabkan oleh caused by fluctuation in foreign exchange
fluktuasi nilai tukar. rates.
Risiko nilai tukar dikelola melalui kebijakan Foreign exchange risk is managed through
dan limit risiko yang disetujui oleh ALCO. policies and risk limits approved by the Asset
Limit yang memiliki komponen risiko nilai and Liability Committee (ALCO). The limits
tukar diantaranya limit Expected Shortfall dan that has foreign exchange risk component
FX NOP berdasarkan mata uang asing. include Expected Shorfall and FX NOP by
Market Risk Management & Product Control currencies. Market Risk Management &
secara harian memantau aktivitas risiko Product Control on a daily basis monitors
pasar dan/atau ekposur terhadap limit yang market risk activities and/or exposures against
telah disetujui oleh ALCO, dan melaporkan the approved ALCO limits, and escalates any
kejadian pelampauan limit kepada pejabat excesses to appropriate officers for
terkait untuk mendapatkan persetujuan/ approval/ratification.
pengesahan.
Risiko nilai tukar Bank dinilai relatif rendah Foreign exchange risk is assessed at relatively
dikarenakan Posisi Devisa Neto (PDN) Bank low as Bank’s Net Open Position (NOP)
tercatat sangat rendah dan masih di bawah recorded very low and still below regulator
ketentuan regulator. Berdasarkan simulasi, requirement. Based on simulation, any
setiap pelemahan mata uang Rupiah weakening of IDR currency around 100 pips
terhadap Dolar Amerika Serikat sebesar 100 against USD would result in potential profit of
pips akan menimbulkan potensi keuntungan Rp0.1 billion.
sebesar Rp0,1 milyar.
160
Page 545
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko pasar (lanjutan) Market risk (continued)
b. Risiko suku bunga pada banking book b. Interest rate risk in the banking book
Risiko suku bunga pada banking book Interest rate risk in the banking book is defined
didefinisikan sebagai risiko potensi as the risk of potential reduction in or loss of
penurunan atau kerugian pada rentabilitas earnings (net interest income) and capital (the
(pendapatan bunga bersih) dan modal (nilai economic value of the Bank) due to changes
ekonomis Bank) akibat perubahan dari suku in interest rates.
bunga.
Eksposur dinilai secara bulanan Exposure is quantified on a monthly basis
menggunakan perangkat analisa statis dan using static and simulation analysis tools such
simulasi seperti jadwal repricing dan analisa as repricing schedules and sensitivity analysis.
sensitivitas. Perangkat tersebut dapat They provide indications of the potential
memberikan indikasi atas dampak potensial impact of interest rate changes on interest
perubahan suku bunga pada pendapatan income and price value through analysis of the
bunga dan harga melalui analisa sensitivitas sensitivity of assets and liabilities from any
pada aktiva dan pasiva ketika suku bunga changes in interest rates. Mismatches in the
mengalami perubahan. Kesenjangan pada longer tenor will experience greater change in
tenor yang lebih panjang akan mengalami the price-value of interest rate positions than
perubahan price-value yang lebih besar similar positions in the shorter tenor.
dibandingkan dengan posisi serupa pada
tenor yang lebih pendek.
Nilai Ekonomis pada Ekuitas (EVE) Economic Value of Equity (EVE) is applied to
diterapkan untuk mengukur risiko suku measure the interest rate risk from any
bunga dari perubahan suku bunga changes of interest rate using a variety of
menggunakan berbagai macam skenario interest rate scenarios such as changes in
suku bunga seperti perubahan bentuk pada shape of the curve of interest rates which
kurva suku bunga yang meliputi skenario include extreme changes in the interest rate
perubahan suku bunga yang ekstrim. scenario.
Delta EVE banking book pada tanggal Delta EVE banking book as of
31 Desember 2025 tercatat sebesar 31 December 2025 was recorded at
Rp1,88 triliun atau sebesar 9,98% dari modal Rp1.88 trillion or 9.98% of Tier 1 capital,
inti, sedangkan PV01 banking book sebesar meanwhile PV01 banking book was recorded
Rp3,65 milyar. Hal ini berarti, setiap kenaikan at Rp3.65 billion. That means every increase
1 bps pada suku bunga pasar akan of 1 bps on market interest rate is expected to
memberikan dampak potensial kerugian have an impact on the Bank's potential losses
pada Bank sebesar Rp3,65 milyar. amounting to Rp3.65 billion. While delta NII
Sedangkan perhitungan Delta NII calculation shows a potential loss of
menunjukkan adanya potensi kerugian Rp567.86 billion.
sebesar Rp567,86 milyar.
161
Page 546
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko likuiditas Liquidity risk
Risiko likuiditas didefinisikan sebagai risiko yang Liquidity risk is defined as the risk that arises from
muncul akibat ketidakmampuan Bank untuk its inability to meet its obligations to customer and
memenuhi kewajiban keuangannya baik terhadap regulator without incurring significant costs or
nasabah maupun regulator, tanpa menimbulkan losses.
biaya atau kerugian yang signifikan.
Pengukuran utama yang digunakan oleh Bank The key measures used by the Bank for managing
dalam mengelola risiko likuiditas adalah dengan liquidity risk with measuring and monitoring
mengukur dan memantau Liquidity Coverage Liquidity Coverage Ratio (LCR), Net Stable
Ratio (LCR), Net Stable Funding Ratio (NSFR) Funding Ratio (NSFR) and Net Cumulative Outflow
dan Net Cumulative Outflow (NCO) dengan (NCO) with using cash ‘business as usual’ scenario
menggunakan skenario ’business as usual’ serta also by monitoring the other liquidity ratios as early
memantau rasio-rasio likuiditas lainnya sebagai warning indicator i.e., percentage decreased in
indikator peringatan dini seperti rasio penurunan non-bank deposits, top 50 and 20 non-bank
simpanan bukan bank, rasio 50 dan 20 nasabah depositors’ ratios, swap funding ratio, undrawn
terbesar bukan bank, rasio pendanaan melalui facility ratio and top single bank depositor. Cash
swap, rasio undrawn facility dan nasabah flow projection is using behavioral modelling to
terbesar bank. Proyeksi arus kas menggunakan ensure that the cash flow reflects the business-as-
behavioral modelling untuk memastikan arus kas usual behavior.
telah mencerminkan perilaku kegiatan bisnis
dalam kondisi normal.
Di samping itu, Bank juga melakukan Besides, the Bank also monitors the stability of its
pemantauan secara berkala terhadap stabilitas core deposits on a regular basis which consists of
pendanaan inti yang terdiri dari dana-dana stabil stable non-bank deposits such as demand
bukan bank seperti giro, tabungan, dan deposito deposits, saving accounts, and time deposits by
berjangka melalui analisa terhadap volatilitasnya. analyzing their volatility overtime.
Bank juga memantau stress-testing limit dengan The Bank also monitors stress-test limit using
skenario ‘Bank Specific Crisis’ dan ‘General ‘Bank Specific Crisis’ and ‘General Market Crisis’
Market Crisis’. scenarios.
Pada tanggal 31 Desember 2025, Bank telah As of 31 December 2025, the Bank has recorded
mencatat simpanan nasabah sebesar Rp133.3 trillion of customer’s deposits which
Rp133,3 triliun atau naik sebesar 14,03% increased by 14.03% compared to
dibandingkan dengan simpanan nasabah pada 31 December 2024, contributed by demand
tanggal 31 Desember 2024, dalam hal ini giro naik deposits which increased by 21.61% to Rp39.1
sebesar 21,61% menjadi Rp39,1 triliun, tabungan trillion, saving deposits which increased by 15.75%
naik sebesar 15,75% menjadi Rp40,6 triliun, dan to Rp40.6 trillion, and time deposits which
deposito berjangka naik sebesar 7,91% menjadi increased by 7.91% to Rp53.6 trillion.
Rp53,6 triliun.
LCR dan NSFR pada tanggal 31 Desember 2025 LCR and NSFR as of 31 December 2025 were
masing-masing berada pada level 300% dan maintained at level of 300% and 121% respectively
121% (tidak diaudit) yang kedua rasio ini jauh (unaudited) which these two ratios were above
berada di atas ketentuan regulator sebesar 100%. regulatory minimum requirement level of 100%.
Bank secara berkesinambungan akan terus The Bank will continuously maintain the LCR and
menjaga tingkat LCR dan NSFR agar berada NSFR in a sound range.
dalam kisaran yang sehat.
162
Page 547
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Disamping itu pengukuran dan pemantauan In addition to the above measurement and
terhadap analisa gap, limit-limit yang ditetapkan, monitoring of the gap analysis, defined limits, stress
stress-testing, dan Rencana Pendanaan Darurat testing, and Contingency Funding Plan are
dilaksanakan secara konsisten. consistently implemented.
Rencana Pendanaan Darurat menjadi komponen The Contingency Funding Plan (CFP) is a critical
penting dalam kerangka kerja manajemen component of the liquidity management framework
likuiditas dan berfungsi sebagai perpanjangan and serves as an extension of the Bank’s
atas kebijakan operasional atau manajemen operational or daily liquidity management policy.
likuiditas sehari-hari. Walaupun Bank memantau Although the Bank periodically monitors liquidity
kebutuhan likuiditas dan pendanaan secara and funding requirements, it is important to
berkala, penting juga untuk mengetahui kejadian recognize the unexpected events, economic or
yang tak terduga, kondisi ekonomi dan pasar, market conditions, earnings problems or situations
masalah pendapatan atau situasi di luar kendali beyond its control that could cause a liquidity crisis.
yang dapat menyebabkan krisis likuiditas. The CFP outlines the actions to be taken by the
Rencana Pendanaan Darurat menguraikan Bank in the event of a liquidity crisis and would be
tindakan yang harus diambil oleh Bank pada saat activated in the event of a liquidity stress situation.
terjadi krisis likuiditas dan akan diaktifkan jika
terjadi krisis atau liquidity stress.
Hal ini berfungsi untuk mengidentifikasi dan It serves to identify and recognize a liquidity crisis,
mengetahui potensi krisis likuiditas, menentukan define the appropriate management
tanggung jawab dan tindakan manajemen yang responsibilities and responses during a crisis,
terkait pada saat krisis, memperbaiki area yang rectify areas of concern and ensure that information
menjadi perhatian dan memastikan bahwa arus flows remain timely and uninterrupted so it can
informasi tepat waktu sehingga dapat facilitate quick and effective decision-making.
memfasilitasi pengambilan keputusan secara
cepat dan efektif.
Tingkat kerumitan dan detail dari rencana The level of sophistication and detail of the plan
tersebut disesuaikan dengan kompleksitas, would commensurate with the complexity, risk
eksposur risiko, aktivitas, produk, dan struktur exposure, activities, products and organization
organisasi Bank untuk menentukan indikator yang structure of the Bank to identify the indicators that
paling relevan untuk digunakan dalam mengelola are most relevant to its management of liquidity and
likuiditas dan pendanaan. Selain itu, Bank juga funding. In addition, the Bank also has established
telah menetapkan Liquidity Crisis Management a Liquidity Crisis Management Team which is
Team yang bertanggung jawab untuk responsible to evaluate the liquidity position and
mengevaluasi posisi likuiditas dan menentukan decide the actions to be taken when crisis occurs.
tindakan yang akan diambil pada saat terjadi
krisis.
Analisa arus kas mengenai kebutuhan The cash flow analysis of net funding requirement
pendanaan bersih melibatkan penyusunan involves the preparation of cash flow mismatch
laporan arus kas berdasarkan jatuh tempo based on actual contractual and behavioral
(kontraktual) aktual dari arus kas tersebut maturity. Contractual cash flow profiles allocate the
maupun secara behavioral. Profil arus kas assets, liabilities and off-balance sheet items into
kontraktual mengalokasikan aset-aset, liabilitas- time band by remaining maturity of the assets,
liabilitas dan rekening administratif ke dalam liabilities and off balance sheet items. While
jangka waktu berdasarkan sisa jatuh tempo aset, behavioral cash flow is based on Business As
liabilitas, dan rekening administratif tersebut. Usual (BAU). In behavioral cash flow, core non-
Sedangkan arus kas secara behavioral core measurement is conducted.
berdasarkan perilaku arus kas secara bisnis pada
umumnya. Dalam arus kas secara perilaku bisnis
pada umumnya, dilakukan pengukuran arus kas
yang menetap (Core) maupun tidak menetap
(Non Core).
163
Page 548
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
39. Kebijakan Manajemen Risiko (lanjutan) 39. Risk Management Policies (continued)
Risiko likuiditas (lanjutan) Liquidity risk (continued)
Dari analisa arus kas secara perilaku bisnis pada From the behaviour or Business As Usual (BAU)
umumnya, diperoleh gap Net Cumulative Outflow cash flow analysis, it is obtained the expected Net
(NCO) yang diperkirakan akan dihadapi Bank dan Cumulative Outflow (NCO) gap that will be
dilakukan pengawasan secara harian. encountered by the Bank and is monitored in daily
basis.
Tabel jatuh tempo aset dan liabilitas Bank Maturity table of the Bank’s asset and liabilities
berdasarkan jangka waktu kontraktual yang based on contractual can be seen in Note 38.
tersisa dapat dilihat pada Catatan 38.
40. Nilai Wajar Instrumen Keuangan 40. Fair Value of Financial Instruments
Tabel di bawah ini menyajikan perbandingan The tables below present the comparison between
antara nilai tercatat, seperti yang dilaporkan the carrying values as reported in the statement of
dalam laporan posisi keuangan dengan nilai wajar financial position and the fair values of all financial
semua aset keuangan dan liabilitas keuangan. assets and liabilities.
31 Desember/
31 December 2025
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset Keuangan Financial Assets
Biaya perolehan yang diamortisasi Amortised cost
Kas 642.704 642.704 Cash
Giro pada Bank Indonesia 7.115.892 7.115.892 Currents accounts with Bank Indonesia
Giro pada bank lain - neto 1.000.149 1.000.149 Current accounts with other banks - net
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain - neto 407.704 407.704 and other banks - net
Investasi keuangan - neto 7.521.243 7.521.243 Financial investments - net
Kredit yang diberikan - neto 107.956.894 107.956.894 Loans - net
Tagihan akseptasi - neto 2.590.276 2.590.276 Acceptance receivables - net
Aset lain-lain* 1.280.557 1.280.557 Other assets*
Diukur pada nilai wajar
melalui laba rugi Fair value through profit or loss
Efek-efek yang diperdagangkan 3.753.885 3.753.885 Trading securities
Tagihan derivatif 1.604.926 1.604.926 Derivative receivables
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali - neto 1.703.647 1.703.647 agreements to resell - net
Diukur pada nilai wajar Fair value through
melalui penghasilan komprehensif lain other comprehensive income
Investasi keuangan 29.752.464 29.752.464 Financial investments
Total 165.330.341 165.330.341 Total
* Aset lain-lain terdiri dari piutang bunga, setoran jaminan dan * Other assets consists of interest receivables, security deposits and
transaksi spot. spot transactions.
** Liabilitas lain-lain terdiri dari biaya yang masih harus dibayar, ** Other liabilities consists of accrued expenses, security deposits and
setoran jaminan dan transaksi spot. spot transactions.
164
Page 549
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. Nilai Wajar Instrumen Keuangan (lanjutan) 40. Fair Value of Financial Instruments (continued)
Tabel di bawah ini menyajikan perbandingan The tables below present the comparison between
antara nilai tercatat, seperti yang dilaporkan the carrying values as reported in the statement of
dalam laporan posisi keuangan dengan nilai wajar financial position and the fair values of all financial
semua aset keuangan dan liabilitas keuangan. assets and liabilities. (continued)
(lanjutan)
31 Desember/
31 December 2025
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Liabilitas Keuangan Financial Liabilities
Diukur pada nilai wajar
melalui laporan laba rugi Fair value through profit or loss
Liabilitas derivatif 1.461.585 1.461.585 Derivative payables
Liabilitas atas surat berharga yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 3.524.684 3.524.684 repurchase agreement
Liabilitas Lain-lain Other Liabilities
Liabilitas segera 441.003 441.003 Current liabilities
Simpanan dari nasabah 133.312.682 133.312.682 Deposits from customers
Simpanan dari bank lain 3.795.269 3.795.269 Deposits from other banks
Bunga yang masih harus dibayar 189.091 189.091 Interest payables
Liabilitas akseptasi 2.005.479 2.005.479 Acceptance payables
Efek utang yang diterbitkan - neto 944.990 992.267 Debt securities issued - net
Liabilitas lain-lain** 2.849.074 2.849.074 Other liabilities**
Total 148.523.857 148.571.134 Total
31 Desember/
31 December 2024
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Aset Keuangan Financial Assets
Biaya perolehan yang diamortisasi Amortised cost
Kas 681.840 681.840 Cash
Giro pada Bank Indonesia 5.798.664 5.798.664 Currents accounts with Bank Indonesia
Giro pada bank lain - neto 821.513 821.513 Current accounts with other banks - net
Penempatan pada Bank Indonesia Placement with Bank Indonesia
dan bank lain - neto 3.657.057 3.657.057 and other banks - net
Investasi keuangan - neto 9.528.940 9.528.940 Financial investments - net
Kredit yang diberikan - neto 96.452.256 96.452.256 Loans - net
Tagihan akseptasi - neto 2.417.881 2.417.881 Acceptance receivables - net
Aset lain-lain* 1.142.793 1.142.793 Other assets*
Diukur pada nilai wajar
melalui laba rugi Fair value through profit or loss
Efek-efek yang diperdagangkan 2.306.993 2.306.993 Trading securities
Tagihan derivatif 2.062.193 2.062.193 Derivative receivables
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali - neto 1.653.008 1.653.008 agreements to resell - net
Diukur pada nilai wajar Fair value through
melalui penghasilan komprehensif lain other comprehensive income
Investasi keuangan 22.923.886 22.923.886 Financial investments
Total 149.447.024 149.447.024 Total
* Aset lain-lain terdiri dari piutang bunga, setoran jaminan dan * Other assets consists of interest receivables, security deposits and
transaksi spot. spot transactions.
** Liabilitas lain-lain terdiri dari biaya yang masih harus dibayar, ** Other liabilities consists of accrued expenses, security deposits and
setoran jaminan dan transaksi spot. spot transactions.
165
Page 550
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. Nilai Wajar Instrumen Keuangan (lanjutan) 40. Fair Value of Financial Instruments (continued)
Tabel di bawah ini menyajikan perbandingan The tables below present the comparison between
antara nilai tercatat, seperti yang dilaporkan the carrying values as reported in the statement of
dalam laporan posisi keuangan dengan nilai wajar financial position and the fair values of all financial
semua aset keuangan dan liabilitas keuangan. assets and liabilities. (continued)
(lanjutan)
31 Desember/
31 December 2024
Nilai tercatat/ Nilai wajar/
Carrying value Fair value
Liabilitas Keuangan Financial Liabilities
Diukur pada nilai wajar
melalui laporan laba rugi Fair value through profit or loss
Liabilitas derivatif 2.225.890 2.225.890 Derivative payables
Liabilitas atas surat berharga yang dijual Liabilities on securities sold under
dengan janji dibeli kembali 5.576.054 5.576.054 repurchase agreement
Liabilitas Lain-lain Other Liabilities
Liabilitas segera 504.053 504.053 Current liabilities
Simpanan dari nasabah 116.911.750 116.911.750 Deposits from customers
Simpanan dari bank lain 4.440.259 4.440.259 Deposits from other banks
Bunga yang masih harus dibayar 195.817 195.817 Interest payables
Liabilitas akseptasi 2.306.951 2.306.951 Acceptance payables
Efek utang yang diterbitkan - neto 1.041.910 956.551 Debt securities issued - net
Liabilitas lain-lain** 2.789.648 2.789.648 Other liabilities**
Total 135.992.332 135.906.973 Total
* Aset lain-lain terdiri dari piutang bunga, setoran jaminan dan * Other assets consists of interest receivables, security deposits and
transaksi spot. spot transactions.
** Liabilitas lain-lain terdiri dari biaya yang masih harus dibayar, ** Other liabilities consists of accrued expenses, security deposits and
setoran jaminan dan transaksi spot. spot transactions.
Nilai wajar aset dan liabilitas keuangan, kecuali The fair value of financial assets and liabilities,
efek-efek yang diperdagangkan, tagihan dan except for trading securities, derivative receivables
liabilitas derivatif, investasi keuangan yang and liabilities, financial investments available-for-
tersedia untuk dijual dan efek utang yang sale and debt securities issued, approximate its
diterbitkan, mendekati nilai tercatatnya karena carrying values because financial assets and
aset dan liabilitas keuangan dalam jumlah liabilities in significant amount have short-term
signifikan memiliki jangka waktu yang pendek period and/or the interest rate is frequently
dan/atau suku bunganya sering ditinjau ulang. reviewed. The fair value of derivative receivables
Tagihan dan liabilitas derivatif nilai wajarnya and liabilities are based on valuation technique.
dihitung berdasarkan teknik penilaian. Efek-efek Trading securities and financial investment at fair
yang diperdagangkan dan investasi keuangan value through other comprehensive income, its fair
yang diukur pada nilai wajar melalui penghasilan value is based on quoted or observable prices. The
komprehensif lain, nilai wajarnya berdasarkan fair value of debt securities issued are calculated
harga yang dapat diperoleh atau dapat using discounted cash flows using market interest
diobservasi. Nilai wajar dari efek utang yang rate.
diterbitkan dihitung menggunakan diskonto arus
kas berdasarkan tingkat suku bunga pasar.
Penilaian atas nilai wajar instrumen keuangan Valuation for the fair value of financial instruments
berdasarkan hierarki nilai wajar dapat dilihat pada based on the fair value hierarchy refer to Note 2af.
Catatan 2af.
166
Page 551
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. Nilai Wajar Instrumen Keuangan (lanjutan) 40. Fair Value of Financial Instruments (continued)
Tabel di bawah ini menyajikan aset dan liabilitas The tables below show the asset and liabilities
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy
yang digunakan oleh Bank untuk menentukan used by the Bank in determining and disclosing the
dan mengungkapkan nilai wajar dari aset dan fair value of asset and liabilities:
liabilitas:
31 Desember/
31 December 2025
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur pada
nilai wajar Assets measured at fair value
Investasi keuangan 29.752.464 - - 29.752.464 Financial investments
Efek-efek yang
diperdagangkan 3.753.885 - - 3.753.885 Trading securities
Tagihan derivatif - 1.604.926 - 1.604.926 Derivative receivables
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali - 1.703.647 - 1.703.647 agreements to resell
Total aset yang diukur Total assets measured
pada nilai wajar 33.506.349 3.308.573 - 36.814.922 at fair value
Aset yang nilai wajarnya Assets for which
diungkapkan fair value are disclosed
Kredit yang diberikan - neto - - 111.782.340 111.782.340 Loans - net
Investasi keuangan - neto - 7.521.243 - 7.521.243 Financial investments - net
Agunan yang diambil alih - neto - - 135.313 135.313 Foreclosed assets - net
Properti terbengkalai - - 28.849 28.849 Abandoned property
Total aset yang nilai Total assets for which
wajarnya diungkapkan - 7.521.243 111.946.502 119.467.745 fair value are disclosed
Total 33.506.349 10.829.816 111.946.502 156.282.667 Total
Liabilitas yang diukur pada
nilai wajar Liabilities measured at fair value
Liabilitas derivatif - 1.461.585 - 1.461.585 Derivative liabilities
Liabilitas atas surat berharga Receivables on securities
yang dijual dengan janji purchased with
dibeli kembali - 3.524.684 - 3.524.684 agreements to resell
Total liabilitas yang diukur Total liabilities measured
pada nilai wajar - 4.986.269 - 4.986.269 at fair value
Liabilitas yang nilai wajarnya Liabilities for which
diungkapkan fair value are disclosed
Efek utang yang diterbitkan
- neto - 992.267 - 992.267 Debt securities issued - net
Total liabilitas yang nilai Total liabilities for which
wajarnya diungkapkan - 992.267 - 992.267 fair value are disclosed
Total - 5.978.536 - 5.978.536 Total
167
Page 552
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
40. Nilai Wajar Instrumen Keuangan (lanjutan) 40. Fair Value of Financial Instruments (continued)
Tabel di bawah ini menyajikan aset dan liabilitas The tables below show the asset and liabilities
yang diakui pada nilai wajar berdasarkan hierarki recognized at fair value based on the hierarchy
yang digunakan oleh Bank untuk menentukan used by the Bank in determining and disclosing the
dan mengungkapkan nilai wajar dari aset dan fair value of asset and liabilities: (continued)
liabilitas: (lanjutan)
31 Desember/
31 December 2024
Tingkat 1/ Tingkat 2/ Tingkat 3/
Level 1 Level 2 Level 3 Total
Aset yang diukur pada
nilai wajar Assets measured at fair value
Investasi keuangan 22.923.886 - - 22.923.886 Financial investments
Efek-efek yang
diperdagangkan 2.306.993 - - 2.306.993 Trading securities
Tagihan derivatif - 2.062.193 - 2.062.193 Derivative receivables
Tagihan atas surat berharga Receivables on securities
yang dibeli dengan janji purchased with
dijual kembali - 1.653.008 - 1.653.008 agreements to resell
Total aset yang diukur Total assets measured
pada nilai wajar 25.230.879 3.715.201 - 28.946.080 at fair value
Aset yang nilai wajarnya Assets for which
diungkapkan fair value are disclosed
Kredit yang diberikan - neto - - 96.452.256 96.452.256 Loans - net
Investasi keuangan - neto - 9.528.940 - 9.528.940 Financial investments - net
Agunan yang diambil alih - neto - - 149.034 149.034 Foreclosed assets - net
Properti terbengkalai - - 28.534 28.534 Abandoned property
Total aset yang nilai Total assets for which
wajarnya diungkapkan - 9.528.940 96.629.824 106.158.764 fair value are disclosed
Total 25.230.879 13.244.141 96.629.824 135.104.844 Total
Liabilitas yang diukur pada
nilai wajar Liabilities measured at fair value
Liabilitas derivatif - 2.225.890 - 2.225.890 Derivative liabilities
Liabilitas atas surat berharga Receivables on securities
yang dijual dengan janji purchased with
dibeli kembali - 5.576.054 - 5.576.054 agreements to resell
Total liabilitas yang diukur Total liabilities measured
pada nilai wajar - 7.801.944 - 7.801.944 at fair value
Liabilitas yang nilai wajarnya Liabilities for which
diungkapkan fair value are disclosed
Efek utang yang diterbitkan
- neto - 956.551 - 956.551 Debt securities issued - net
Total liabilitas yang nilai Total liabilities for which
wajarnya diungkapkan - 956.551 - 956.551 fair value are disclosed
Total - 8.758.495 - 8.758.495 Total
168
Page 553
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. Informasi Segmen Operasi 41. Operating Segment Information
Segmen operasi dilaporkan sesuai dengan Operating segments are reported in accordance
laporan internal Bank yang disiapkan untuk with the internal reporting provided to determine
mengambil keputusan operasional, yaitu Direksi operational decision, which is the Board of
yang bertanggung jawab untuk mengalokasikan Directors who are responsible for allocating
sumber daya ke segmen tertentu dan penilaian resources to certain segments and performance
atas performanya. assessments.
Untuk tahun yang berakhir pada tanggal For the year ended 31 December 2025 and 2024,
31 Desember 2025 dan 2024, Bank memiliki tiga the Bank has three operating segments classified
segmen operasi yang diklasifikasikan based on products and services as follows:
berdasarkan produk dan jasa sebagai berikut:
- Wholesale yang terdiri segmen commercial - Wholesale consists of commercial banking,
banking, corporate banking, financial institution corporate banking, financial institution group,
group, multi national companies, treasury dan multi national companies, treasury and
investment banking. investment banking segment.
- Retail yang terdiri dari segmen personal - Retail consists of personal financial services,
financial services, kartu kredit, privillage credit card, privillage banking and digital banking
banking dan digital banking. segments.
- Lain-lain yang terdiri dari segmen yang tidak - Other comprises segments that cannot be
dapat dialokasikan ke segmen wholesale atau allocated to the wholesale or retail.
retail.
Tabel berikut menyajikan informasi segmen bisnis The tables below show the business segment
Bank berdasarkan segmen operasi: information of the Bank based on operating
segment:
31 Desember/31 December 2025
Lainnya/
Wholesale Retail Others Total
Laporan laba rugi Statement of profit or loss
dan penghasilan and other comprehensive
komprehensif lain income
Pendapatan* 3.678.133 1.892.571 2.380.598 7.951.302 Income*
Beban** (1.054.417 ) (1.849.647 ) (2.321.227 ) (5.225.291) Expenses**
Cadangan kerugian penurunan Allowance for impairment
nilai (291.912 ) (422.248 ) (53.923 ) (768.083) losses
Laba sebelum beban pajak 2.331.804 (379.324 ) 5.448 1.957.928 Income before tax expense
Beban pajak (428.851) Tax expense
Laba tahun berjalan 1.529.077 Income for the year
Laporan posisi keuangan Statement of financial position
Jumlah aset 147.761.656 15.545.958 7.191.589 170.499.203 Total assets
Jumlah liabilitas 106.443.259 39.516.807 4.415.494 150.375.560 Total liabilities
* Pendapatan terdiri dari Pendapatan bunga neto, Pendapatan operasional lainnya, dan * Income consists of Interest income-net, Other operating income, and Non-operating income.
Pendapatan non-operasional.
** Beban terdiri dari Gaji dan kesejahteraan karyawan dan Beban umum dan administrasi. ** Expense consists of Salaries and employee’s benefits and General and administrative expenses.
169
Page 554
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
41. Informasi Segmen Operasi (lanjutan) 41. Operating Segment Information (continued)
Tabel berikut menyajikan informasi segmen bisnis The tables below show the business segment
Bank berdasarkan segmen operasi: (lanjutan) information of the Bank based on operating
segment: (continued)
31 Desember/31 December 2024
Lainnya/
Wholesale Retail Others Total
Laporan laba rugi Statement of profit or loss
dan penghasilan and other comprehensive
komprehensif lain income
Pendapatan* 3.661.217 2.781.687 1.011.557 7.454.461 Income*
Beban** (1.750.640 ) (2.754.818 ) (1.307.105 ) (5.812.563) Expenses**
Cadangan kerugian penurunan Allowance for impairment
nilai (474.341 ) (604.595 ) 2.078 (1.076.858) losses
Laba sebelum beban pajak 1.436.236 (577.726 ) (293.470 ) 565.040 Income before tax expense
Beban pajak (158.800) Tax expense
Laba tahun berjalan 406.240 Income for the year
Laporan posisi keuangan Statement of financial position
Jumlah aset 132.104.591 16.376.467 7.660.724 156.141.782 Total assets
Jumlah liabilitas 92.165.445 36.498.952 9.651.218 138.315.615 Total liabilities
* Pendapatan terdiri dari Pendapatan bunga neto, Pendapatan operasional lainnya, dan * Income consists of Interest income-net, Other operating income, and Non-operating income.
Pendapatan non-operasional.
** Beban terdiri dari Gaji dan kesejahteraan karyawan dan Beban umum dan administrasi. ** Expense consists of Salaries and employee’s benefits and General and administrative expenses.
Informasi yang berkaitan dengan segmen Information concerning the geographical segments
geografis Bank disajikan dalam tabel di bawah ini: of the Bank are set out in the tables below:
31 Desember/31 December 2025
Jawa Timur
Jakarta/ Sumatera/ dan Bali/ Total
Jakarta Sumatera East Java
and Bali
Laporan laba rugi Statement of profit or loss
dan penghasilan and other comprehensive
komprehensif lain income
Pendapatan* 6.787.768 570.540 592.994 7.951.302 Income*
Laporan posisi keuangan Statement of financial position
Jumlah aset 131.967.123 20.425.882 18.106.198 170.499.203 Total assets
31 Desember/31 December 2024
Jawa Timur
Jakarta/ Sumatera/ dan Bali/ Total
Jakarta Sumatera East Java
and Bali
Laporan laba rugi Statement of profit or loss
dan penghasilan and other comprehensive
komprehensif lain income
Pendapatan* 6.305.306 579.714 569.441 7.454.461 Income*
Laporan posisi keuangan Statement of financial position
Jumlah aset 136.470.625 8.301.791 11.369.366 156.141.782 Total assets
* Pendapatan terdiri dari Pendapatan bunga neto, Pendapatan operasional lainnya, dan * Income consists of Interest income-net, Other operating income, and Non-operating income.
Pendapatan non-operasional.
** Beban terdiri dari Gaji dan kesejahteraan karyawan dan Beban umum dan administrasi. ** Expense consists of Salaries and employee’s benefits and General and administrative expenses.
170
Page 555
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
42. Tambahan Informasi Arus Kas 42. Supplementary Cash Flow Information
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 are as follows:
berikut:
Arus kas/Cash flows Perubahan
1 Januari/ non-kas/ Selisih kurs/ 31 Desember/
1 January Penerimaan/ Pembayaran/ Non-cash Foreign 31 December
2025 Proceeds Payment changes exchange 2025
Efek utang yang
diterbitkan 1.050.000 - (100.000) - - 950.000 Debt securities issued
Beban terkait efek Cost of
utang yang diterbitkan (8.090) - - 3.080 - (5.010) debt securities issued
Efek utang yang
diterbitkan neto 1.041.910 - (100.000) 3.080 - 944.990 Debt securities issued - net
Liabilitas sewa 133.551 - (92.538) 36.391 - 77.404 Lease liabilities
Total 1.175.461 - (192.538) 39.471 - 1.022.394 Total
Arus kas/Cash flows Perubahan
1 Januari/ non-kas/ Selisih kurs/ 31 Desember/
1 January Penerimaan/ Pembayaran/ Non-cash Foreign 31 December
2024 Proceeds Payment changes exchange 2024
Efek utang yang
diterbitkan 1.450.000 200.000 (600.000) - - 1.050.000 Debt securities issued
Beban terkait efek Cost of
utang yang diterbitkan (6.577) - (4.953) 3.440 - (8.090) debt securities issued
Efek utang yang
diterbitkan neto 1.443.423 200.000 (604.953) 3.440 - 1.041.910 Debt securities issued - net
Liabilitas sewa 187.538 - (106.246) 52.259 - 133.551 Lease liabilities
Total 1.630.961 200.000 (711.199) 55.699 - 1.175.461 Total
43. Standar Akuntansi yang Telah Disahkan 43. Accounting Standards Issued but not yet
Namun Belum Berlaku Efektif Effective
Standar akuntansi yang telah diterbitkan sampai The accounting standards that have been issued
tanggal penerbitan laporan keuangan Bank up to the date of issuance of the Bank’s financial
namun belum berlaku efektif diungkapkan berikut statements, but not yet effective are disclosed
ini. Manajemen bermaksud untuk menerapkan below. The management intends to adopt these
standar-standar tersebut yang dipertimbangkan standards that are considered relevant to the Bank
relevan terhadap Bank pada saat efektif, dan when they become effective, and the impact to the
dampaknya terhadap posisi dan kinerja keuangan financial position and performance of the Bank is
Bank masih diestimasi pada tanggal penerbitan still being estimated as at the authorization date of
laporan keuangan ini. this financial statements.
Efektif berlaku pada atau setelah tanggal Effective on or after 1 January 2026
1 Januari 2026
Standar tersebut akan berlaku efektif pada The above standards will be effective on 1 January
tanggal 1 Januari 2026 dan penerapan dini 2026 and early adoption is permitted.
diperbolehkan.
171
Page 556
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
43. Standar Akuntansi yang Telah Disahkan 43. Accounting Standards Issued but not yet
Namun Belum Berlaku Efektif (lanjutan) Effective (continued)
Efektif berlaku pada atau setelah tanggal Effective on or after 1 January 2026 (continued)
1 Januari 2026 (lanjutan)
PSAK 107 “Instrumen Keuangan Pengungkapan SFAS 107: "Financial Instruments: Disclosures
tentang Klasifikasi dan Pengukuran Instrumen about the Classification and Measurement of
Keuangan. Financial Instruments."
Amendemen ini mengubah ketentuan dalam The amendments also revise the statement in SFAS
PSAK 107 terkait persyaratan pengungkapan 107 regarding the disclosure requirements for
investasi pada instrumen ekuitas yang diukur investments in equity instruments measured at fair
pada nilai wajar melalui penghasilan value through other comprehensive income and
komprehensif lain dan menambah ketentuan adding statament related to financial instruments
terkait instrumen keuangan dengan persyaratan with contractual terms that alter the timing or amount
kontraktual yang mengubah waktu atau jumlah of contractual cash flows
arus kas kontraktual.
PSAK 109 “Instrumen Keuangan” SFAS 109 "Financial Instruments"
Amendemen ini menambahkan dan These amendments adding and clarify statement in
mengklarifikasi ketentuan dalam PSAK 109 SFAS 109 regarding derecognition of financial
terkait penghentian pengakuan liabilitas liabilities, as well as clarify the assessment of cash
keuangan, serta mengklarifikasi penilaian flow characteristics for financial assets with ESG-
karakteristik arus kas untuk aset keuangan linked features, financial assets with non-recourse
dengan fitur ESG-linked, aset keuangan dengan features, and contractually bound instruments such
fitur non-recourse, dan instrumen yang terikat as tranches.
secara kontraktual seperti tranche.
Pada saat penerbitan laporan keuangan, Bank As at the authorization date of this financial
masih mempelajari dampak yang mungkin timbul statements, the Bank is still evaluating the potential
dari penerapan standar akuntansi baru dan revisi impact of these new and revised accounting
tersebut serta pengaruhnya pada laporan standards to the financial statements of the Bank.
keuangan Bank.
Efektif berlaku pada atau setelah tanggal Effective on or after 1 January 2027
1 Januari 2027
Standar tersebut akan berlaku efektif pada The above standards will be effective on 1 January
tanggal 1 Januari 2027 dan penerapan dini 2027 and early adoption is permitted.
diperbolehkan.
Amandemen PSAK No. 118: Penyajian dan Amandments SFAS No. 118: Presentation and
Pengungkapan dalam Laporan Keuangan. Disclosure in Financial Statements.
Standar akuntansi baru yang mengatur A new accounting standard that establishes
persyaratan untuk penyajian dan pengungkapan requirements for the presentation and disclosure of
informasi dalam laporan keuangan bertujuan information in general-purpose financial statements
umum untuk membantu memastikan laporan to help ensure that financial statements provide
keuangan menyediakan informasi relevan yang relevant information that faithfully represents assets,
merepresentasikan secara tepat aset, liabilitas, liabilities, equity, income, and expenses. SFAS No.
ekuitas, penghasilan dan beban. PSAK No. 118 118 will replace SFAS No. 201: Presentation of
akan menggantikan PSAK No. 201: Penyajian Financial Statements.
Laporan Keuangan.
172
Page 557
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. Analisis Kualitas Kredit 44. 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 When determining whether the risk of default on
pada instrumen keuangan telah meningkat financial instruments has increased significantly
secara signifikan sejak pengakuan awal, Bank since initial recognition, the Bank considers
memperbangkan informasi yang wajar dan reasonable and supported relevant information that
relevan yang mendukung dan tersedia tanpa is available without excessive costs or efforts. This
biaya atau upaya yang berlebihan. Hal tersebut includes quantitative and qualitative information
mencakup informasi dan analisa kuantitatif dan and analysis, based on historical experience and
kualitatif, berdasarkan pada pengalaman historis credit expert assessments and including forward-
dan penilaian pakar kredit dan termasuk looking estimates.
perkiraan masa depan.
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 tenor at the reporting date; with
• Probability of default (PD) atas umur tersisa • Probability of default (PD) for the estimated
yang di estimasi pada saat pengakuan awal remaining tenor 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).
Bank menggunakan kriteria berikut dalam The Bank uses these criterias for determining
menentukan apakah peningkatan risiko kredit whether there has been a significant increase in
secara signifikan atas eksposur tersebut telah credit:
terjadi:
• Tertunggak lebih dari 30 hari; • Days past due above 30 days;
• Dalam Perhatian Khusus (DPK) berdasarkan • Special Mention based on OJK 3 pillars;
OJK 3 pilar;
• Kredit yang direstrukturisasi; dan • Loan restructure; and
• Termasuk dalam kategori Watchlist (with • Included as part of Watchlist (with High Risk).
High Risk).
Penentuan struktur probability of default Determination of the probability of default
structure
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 probability of default (PD) for the remaining life and
(PD) 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.
Penentuan terjadinya peningkatan risiko Determination of significant increase in credit
kredit secara signifikan risk
Bank menggunakan sejumlah kriteria untuk The Bank uses several criterias for determining
menentukan telah terjadi peningkatan risiko kredit that credit risk has increased significantly.
secara signifikan.
173
Page 558
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. Analisis Kualitas Kredit (lanjutan) 44. 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)
Kriteria tersebut ditetapkan menggunakan faktor The criterias 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 menggunakan penilaian dari analis kredit The Bank also uses the judgment of credit analysts
dan pengalaman historis yang relevan, dalam and, if possible, relevant historical experience, in
menentukan bahwa eksposur mungkin saja telah determining that the exposure may have
mengalami peningkatan risiko kredit yang experienced a significant increase in credit risk
signifikan berdasarkan indikator kualitatif tertentu based on certain qualitative indicators that are
yang dianggap dapat mengindikasikan hal considered to indicate this and their effects may not
tersebut yang pengaruhnya mungkin belum be fully reflected in quantitative analysis in a
sepenuhnya tercermin pada saat dilakukan comprehensive manner on a timely manner.
analisis kuantitatif.
Bank menentukan bahwa peningkatan risiko The Bank determines that a significant increase in
kredit secara signifikan belum terjadi apabila credit risk has not occurred if it is still less than 30
masih kurang dari 30 hari tunggakan. Hari days in arrears. Arrear days are determined by
tunggakan ditentukan dengan menghitung jumlah counting the number of days from the initial due
hari sejak tanggal jatuh tempo awal bila date where full payment has not been received.
pembayaran penuh belum diterima. Tanggal jatuh The due date is determined without considering the
tempo ditentukan tanpa mempertimbangkan grace period that might be available to the
masa tenggang yang mungkin tersedia bagi borrower.
peminjam.
Bank memantau efektivitas kriteria yang The Bank monitors the effectiveness of the criteria
digunakan dalam mengidentifikasi peningkatan used in identifying significant increases in credit
risiko kredit yang signifikan dengan cara reviu risk by periodic review.
berkala.
Modifikasi aset keuangan Modification of financial assets
Ketentuan kontraktual pinjaman dapat Loan contractual terms can be modified for a
dimodifikasi untuk beberapa alasan, termasuk number of reasons, including changes in market
perubahan kondisi pasar, retensi pelanggan dan conditions, customer retention and other factors
faktor-faktor lain yang tidak terkait dengan not related to the current credit decline. Loans with
penurunan kredit. Pinjaman yang ketentuan modified contractual terms can cause the initial
kontraktualnya dimodifikasi dapat menyebabkan loan to be derecognized and recognized the
pinjaman awal dihentikan pengakuannya dan modified loan as a new loan at fair value.
pinjaman hasil modifikasi diakui sebagai pinjaman
baru pada nilai wajar.
174
Page 559
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. Analisis Kualitas Kredit (lanjutan) 44. Credit Quality Analysis (continued)
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
(lanjutan) (continued)
Definisi gagal bayar (default) Definition of failed payment (default)
Bank menganggap aset keuangan dalam The Bank considers financial assets as default
keadaan default/gagal bayar ketika: when:
• Debitur tidak mungkin membayar kewajiban • The debtor is unlikely to pay its credit
kreditnya secara penuh, tanpa bantuan obligation in full, without assistance (recourse)
(recourse) dari Bank; atau from the Bank; or
• Debitur telah melewati jatuh tempo lebih dari • The debtor has past due more than 90 days for
90 hari atas kewajiban kredit material apa any material credit obligations to the Bank.
pun kepada Bank.
• Kualitatif seperti pelanggaran persyaratan • Qualitative such as violations of the terms of
perjanjian (kovenan); dan the agreement (covenants); and
• Kuantitatif seperti status tunggakan. • Quantitative such as arrears status.
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)
Bank menggunakan informasi forward-looking The Bank uses forward-looking information in
dalam menilai apakah telah terjadi 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
dari pakar ekonomi dan pertimbangan berbagai economists and consideration of various actual
informasi aktual dan perkiraan eksternal, Bank information and external forecast, the Bank
merumuskan pandangan dasar (base case) formulated a base case for the movement of
tentang pergerakan variabel ekonomi yang relevant economic variables in future as well as
relevan di masa depan serta perkiraan skenario forecasts of other possible scenarios. This process
lain yang mungkin terjadi. Proses ini meliputi involves developing two or more additional
pengembangan dua atau lebih skenario ekonomi economic scenarios and considering the relative
tambahan dan mempertimbangkan probabilitas probabilities of the possible outputs. External
relatif dari keluaran (output) yang mungkin. information includes economic data and estimation
Informasi eksternal mencakup data ekonomi dan published by, such as government agencies and
perkiraan yang diterbitkan oleh, seperti badan selected private sector analysts and academics.
pemerintah 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 probability and is used in strategic planning and
dan digunakan dalam perencanaan strategis dan budgeting. Another scenario, reflects more
anggaran. Skenario yang lain, mencerminkan optimistic outputs and/or more pessimistic outputs.
keluaran yang lebih optimis dan keluaran yang
lebih pesimis.
Bank menggunakan berbagai variabel makro The Bank uses various macro-economic variables
ekonomi (MEV) untuk memperkirakan masa (MEV) to estimate the forward-looking, such as
depan (forward-looking), antara lain pertumbuhan Gross Domestic Product (GDP) growth,
Produk Domestik Bruto (PDB), tingkat unemployment rate, and inflation rate.
pengangguran, dan tingkat inflasi.
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).
175
Page 560
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
44. Analisis Kualitas Kredit (lanjutan) 44. Credit Quality Analysis (continued)
Pengukuran kerugian kredit ekspektasian Measurement of expected credit losses
(lanjutan) (continued)
Input, asumsi, dan teknik yang digunakan Inputs, assumptions, and techniques used in
dalam mengestimasi penurunan nilai (lanjutan) estimating impairment (continued)
Penggunaan informasi perkiraan masa depan Use of forward-looking information (continued)
(forward-looking) (lanjutan)
Parameter ini umumnya berasal dari model These parameters generally come from statistical
statistik yang dikembangkan secara internal dan models that are developed internally and other
data historis lainnya. historical data.
PD adalah tingkat kemungkinan kegagalan PD is the probability of debtor failure to fulfill the
debitur memenuhi kewajiban. obligations.
LGD adalah besarnya tingkat kerugian yang LGD is the amount of loss caused by the debtor's
diakibatkan kegagalan debitur memenuhi failure to meet the obligations which can be
kewajiban yang dapat diukur berdasarkan measured based on several approaches including
beberapa pendekatan antara lain Expected Expected Recoveries, Collateral Shortfalls, and
Recoveries, Collateral Shortfall, dan Loss on Loss on Disposal.
Disposal.
EAD dipandang sebagai estimasi atas sejauh EAD is seen as an estimation of the extent to which
mana suatu bank dapat terpapar oleh suatu a bank may be exposed to a counterparty in the
counterparty ketika counterparty tersebut event of, and at the time of, that counterparty’s
mengalami gagal bayar. EAD sama dengan default. EAD is equal to the current amount
jumlah saat ini yang belum dilunasi dalam hal outstanding in case of fixed exposures such as
eksposur tetap seperti pinjaman berjangka. Untuk term loans. For revolving exposures like lines of
eksposur berulang seperti kredit, EAD dapat credit, EAD can be divided into drawn and undrawn
dibagi menjadi drawn dan undrawn commitments, commitments; typically the drawn commitment is
biasanya drawn commitments diketahui known whereas the undrawn commitment needs to
sedangkan undrawn commitments perlu be estimated to arrive at a value of EAD.
diperkirakan sampai pada nilai EAD.
Ketika pemodelan parameter dilakukan secara When parameter modeling is done collectively,
kolektif, instrumen keuangan dikelompokkan financial instruments are grouped according to:
berdasarkan:
- Aset dapat dikelompokkan berdasarkan - Assets may be grouped based on shared risk
karakteristik risiko bersama; dan characteristics; and
- Hasil evaluasi harus konsisten terlepas dari - The outcome of the evaluation shall be
apakah aset dievaluasi secara individual atau consistent regardless of whether the asset is
sebagai bagian dari grup. evaluated individually or as part of a group.
176
Page 561
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan 45. Additional Information
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards:
Indonesia:
a. Giro Wajib Minimum (GWM) a. Minimum Reserve Requirements (GWM)
Bank dipersyaratkan untuk memiliki Giro The Bank is required to maintain Minimum
Wajib Minimum (GWM) dalam mata uang Statutory Reserves (GWM) in Rupiah for
Rupiah dalam kegiatannya sebagai bank conventional banking and statutory reserves in
umum, serta GWM dalam mata uang asing foreign currencies for foreign exchange
dalam kegiatannya melakukan transaksi transactions.
mata uang asing.
Pada tanggal 31 Desember 2025 dan 2024, As of 31 December 2025 and 2024, GWM in
GWM dalam Rupiah dan mata uang asing Rupiah and foreign currencies are as follows:
masing-masing adalah sebagai berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
GWM Harian 9,07% 7,52% Daily GWM
GWM Rata-rata 10,06% 9,11% Average GWM
Penyangga Likuiditas Macroprudential Liquidity
Makroprudensial 41,86% 37,98% Buffer
Rasio Intermediasi Macroprudential
Makroprudensial 78,83% 88,83% Intermediation Ratio
Valuta asing Foreign currencies
GWM Harian 4,16% 4,17% Daily GWM
GWM Rata-rata 4,12% 4,14% Average GWM
GWM adalah simpanan minimum yang wajib GWM is a minimum reserve that should be
dipelihara oleh Bank dalam bentuk saldo maintained by the Bank in the current account
rekening giro pada Bank Indonesia yang with Bank Indonesia, the amount of which is
besarnya ditetapkan oleh Bank Indonesia determined by Bank Indonesia at a certain
sebesar persentase tertentu dari dana pihak percentage of third party fund in rupiah and
ketiga dalam rupiah dan valuta asing. foreign currency.
Penyangga Likuiditas Makroprudensial Macroprudential Liquidity Buffer (PLM) is the
(PLM) adalah cadangan likuiditas minimum minimum liquidity reserve in Rupiah that the
dalam Rupiah yang wajib dipelihara oleh Bank is required to maintain in form of the
Bank dalam bentuk surat berharga yang percentage of treasury bonds over third party
besarnya ditetapkan oleh Bank Indonesia funds in Rupiah.
sebesar persentase tertentu dari dana pihak
ketiga dalam Rupiah.
177
Page 562
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
a. Giro Wajib Minimum (GWM) (lanjutan) a. Minimum Reserve Requirements (GWM)
(continued)
Rasio Intermediasi Makroprudensial (RIM) Macroprudential Intermediation Ratio (RIM) is
adalah rasio hasil perbandingan pinjaman resulted from comparison of loan and
yang diberikan dan surat berharga korporasi corporate bonds owned by the Bank towards
yang dimiliki oleh Bank terhadap dana pihak third party funds in form of demand deposits,
ketiga dalam bentuk giro, tabungan dan saving deposits and time deposits (excluded
simpanan berjangka (tidak termasuk dana deposits from other banks) and bonds issued
antarbank), surat berharga yang diterbitkan by the Bank to non-bank third parties and
oleh Bank kepada pihak ketiga bukan bank borrowings in the form of bilateral and
dan pinjaman yang diterima dalam bentuk syndicated loans with remaining term of more
pinjaman bilateral dan sindikasi dengan sisa than 1 year and are not domestic interbank
jangka waktu lebih dari 1 tahun dan bukan loans and overdraft.
merupakan pinjaman antarbank dalam negeri
dan overdraft.
Rasio GWM Bank pada tanggal The Bank’s GWM ratios as of
31 Desember 2025 dan 2024 telah sesuai 31 December 2025 and 2024 have already
dengan Peraturan Bank Indonesia (PBI) complied with Bank Indonesia Regulation
No. 11 tahun 2024 tanggal 31 Desember No. 11 Year 2024 dated 31 December 2024
2024 tentang Pengdenalian Moneter yang regarding Monetary Control which repeals
mencabut PBI No.20/3/PBI/2018 tanggal 29 PBI No. 20/3/PBI/2018 dated 29 March 2018
Maret 2018 tentang Giro Wajib Minimum concerning Regulations for the Fulfillment of
Bank Umum dalam Rupiah dan Valuta Asing Minimum Statutory Current Accounts in
bagi Bank Umum Konvensional, Bank Umum Rupiah and Foreign Currencies for
Syariah, dan Unit Usaha Syariah. PBI Conventional Commercial Banks, Sharia
tersebut dijelaskan lebih lanjut melalui Commercial Banks, and Sharia Business
Peraturan Anggota Dewan Gubernur (PADG) Units. This PBI elaborates on the regulation
No. 24/8/PADG/2022 tanggal 30 Juni 2022 through the Board of Governors Regulation
tentang Peraturan Pelaksanaan Pemenuhan (PADG) No. 24/8/PADG/2022 dated
Giro Wajib Minimum dalam Rupiah dan 30 June 2022, concerning the Implementation
Valuta Asing bagi Bank Umum Konvensional, Regulation for Meeting the Minimum
Bank Umum Syariah, dan Unit Usaha Syariah Mandatory Reserve in Rupiah and Foreign
sebagaimana telah diubah sebanyak Currency for Conventional Commercial
4 (empat) kali melalui PADG No. 2 tahun 2023 Banks, Sharia Commercial Banks, and Sharia
tanggal 24 Maret 2023, PADG No. 12 tahun Business Units, as amended 4 (four) times
2023 tanggal 27 September 2023, PADG through PADG No. 2 year 2023 dated
No. 8 tahun 2025 tanggal 27 Maret 2025, dan 24 March 2023, PADG
PADG No. 31 tahun 2025 tanggal No. 12 year 2023 dated 27 September 2023,
23 Desember 2025. Parameter pemenuhan PADG No. 8 year 2025 dated 27 March 2025,
GWM Rupiah ditetapkan sebesar 0% untuk dan PADG No. 31 year 2025 dated
GWM harian dan bertahap untuk pemenuhan 23 December 2025. The parameter of
GWM secara rata-rata yaitu sebesar 7,5% required GWM Rupiah is determined at 0%
mulai tanggal 1 Juli hingga 31 Agustus 2022 which is fulfilled on a daily basis and gradually
dan sebesar 9,0% mulai tanggal for the average basis, at 7.5% from 1 July to
1 September 2022. 31 August 2022 and at 9.0% from
1 September 2022.
178
Page 563
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
a. Giro Wajib Minimum (GWM) (lanjutan) a. Minimum Reserve Requirements (GWM)
(continued)
Bank Indonesia melakukan penguatan Bank Indonesia has strengthened incentive
kebijakan insentif untuk mendorong peranan policy to stimulate the role of banks in
perbankan dalam pembiayaan kepada sektor financing priority sectors in accordance with
prioritas sesuai Peraturan Bank Indonesia Bank Indonesia Regulation (PBI)
(PBI) No. 24/5/PBI/2022 tentang Insentif bagi No. 24/5/PBI/2022 regarding Incentives for
Bank yang Memberikan Penyediaan Dana Banks Providing Funds for Certain and
untuk Kegiatan Ekonomi Tertentu dan Inclusive Economic Activities dated
Inklusif tanggal 25 Februari 2022, 25 February 2022, as further regulated
sebagaimana diatur lebih lanjut melalui through PADG No. 24/4/PADG/2022 dated
PADG No. 24/4/PADG/2022 tanggal 1 March 2022 as amended by the latest
1 Maret 2022 sebagaimana telah diubah amendment of PADG No. 1 of 2023 dated
dengan perubahan terakhir PADG No. 1 15 February, 2023, which then amended by
Tahun 2023 tanggal 15 Februari 2023, yang PADG No. 11 year of 2023 dated
selanjutnya diubah melalui PADG No. 11 27 September 2023 and the latest amendment
tahun 2023 tanggal 27 September 2023 dan by PADG No. 11 year 2024 dated 22 May 2024
perubahan terakhir melalui PADG No. 4 regarding “Regulations for Implementing
Tahun 2024 tanggal 22 Mei 2024 tentang Macroprudential Liquidity Incentive Policy”
“Peraturan Pelaksanaan Kebijakan Insentif Bank Indonesia provides incentives in the form
Likuiditas Makroprudensial” Bank Indonesia of leniency on the obligation to fulfill the
memberikan insentif berupa kelonggaran statutory reserve in rupiah which must be
atas kewajiban pemenuhan GWM dalam fulfilled on a daily basis of 3.20% and the
rupiah yang wajib dipenuhi secara harian obligation to fulfill the statutory reserve in
sebesar 3,20% dan kewajiban pemenuhan rupiah based on sharia principles is 2.50%.
GWM dalam rupiah berdasarkan prinsip
syariah sebesar 2,50%.
Insentif bagi Bank yang melakukan This incentive is given to Banks that provide
penyediaan dana untuk kegiatan ekonomi funds for certain and inclusive economic
tertentu dan inklusif ditetapkan oleh Bank activities as stipulated by Bank Indonesia and
Indonesia dan berlaku mulai tanggal are valid from 1 December 2023 to
1 Desember 2023 sampai dengan tanggal 29 February 2024.
29 Februari 2024.
Rasio Intermediasi Makroprudensial (RIM) The Bank’s Macroprudential Intermediation
dan Penyangga Likuiditas Makroprudensial Ratio (RIM) and Macroprudential Liquidity
(PLM) Bank pada tanggal 31 Desember 2024 Buffer (PLM) as of 31 December 2024 and
dan 2023 mengacu pada PADG 2023 refers to PADG No.24/14/PADG/2022
No.24/14/PADG/2022 tanggal 1 November dated 1 November 2022 regarding the fifth
2022 tentang perubahan kelima atas PADG amendment of PADG No.21/22/PADG/2019
No.21/22/PADG/2019 tanggal 28 November dated 28 November 2019 and PBI
2019 dan PBI No.23/17/PBI/2021 tanggal 17 No.23/17/PBI/2021 dated 17 December 2021
Desember 2021 tentang perubahan ketiga regarding the third amendment of PBI
atas PBI No.20/4/PBI/2018 tanggal 29 Maret No.20/4/PBI/2018 dated 29 March 2018
2018 tentang Rasio Intermediasi regarding Macroprudential Intermediation
Makroprudensial dan Penyangga Likuiditas Ratio and Macroprudential Liquidity Buffer for
Makroprudensial bagi Bank Umum Conventional Bank which the limit parameter
Konvensional yang parameter pemenuhan lower RIM are implemented from
batas bawah RIM diberlakukan sejak tanggal 1 January 2022 the RIM limit is less than 84%.
1 Januari 2022 batasan RIM adalah kurang
dari 84%.
179
Page 564
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
a. Giro Wajib Minimum (GWM) (lanjutan) a. Minimum Reserve Requirements (GWM)
(continued)
Untuk batas atas RIM tetap sebesar 94% dan The upper limit for RIM is fixed at 94% and
PLM sebesar 4%. Pada tanggal PLM at 4%. As of 31 December 2025 and
31 Desember 2025 dan 2024 rasio RIM 2024, the RIM ratio are 74.73% and 88.83%.
adalah sebesar 74,73% dan 88,83%. Bank The Bank has calculated Giro RIM in
telah memperhitungkan Giro RIM sesuai accordance with applicable regulations.
dengan ketentuan yang berlaku.
b. Klasifikasi Berdasarkan Kolektibilitas b. Classification Based on OJK Collectability
OJK
1) Giro Pada Bank Lain 1) Current Accounts with Other Banks
Berdasarkan kolektibilitas, seluruh giro By collectability, all current accounts with
pada bank lain pada tanggal other banks as of 31 December 2025 and
31 Desember 2025 dan 2024 2024 are classified as current.
diklasifikasikan lancar.
2) Penempatan pada Bank Indonesia 2) Placement with Bank Indonesia and
dan Bank Lain other banks
Berdasarkan kolektibilitas, seluruh By collectability, all placements with Bank
penempatan pada Bank Indonesia dan Indonesia and other banks as of
bank lain pada tanggal 31 December 2025 and 2024 are
31 Desember 2025 dan 2024 classified as current.
diklasifikasikan lancar.
3) Efek-efek yang Diperdagangkan 3) Trading Securities
Manajemen Bank berkeyakinan bahwa The Bank’s management believes that as
pada tanggal 31 Desember 2025 dan of 31 December 2025 and 2024, all
2024, seluruh efek-efek yang trading securities are classified as current
diperdagangkan digolongkan lancar dan and not impaired.
tidak mengalami penurunan nilai.
4) Investasi Keuangan 4) Financial Investments
Berdasarkan kolektibilitas, seluruh By collectability, all financial investments
investasi keuangan pada tanggal as of 31 December 2025 and 2024 are
31 Desember 2025 dan 2024 classified as current.
diklasifikasikan lancar.
180
Page 565
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas b. Classification Based on OJK Collectability
OJK (lanjutan) (continued)
5) Kredit yang Diberikan 5) Loans
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
Lancar 69.163.868 66.286.914 Current
Dalam perhatian khusus 2.474.050 2.512.770 Special mention
Kurang lancar 147.228 286.143 Sub-standard
Diragukan 176.641 444.839 Doubtful
Macet 1.679.274 1.290.500 Loss
73.641.061 70.821.166
Mata uang asing Foreign currencies
Lancar 37.234.676 28.161.183 Current
Dalam perhatian khusus 897.534 1.396.099 Special mention
Kurang lancar - 8.513 Sub-standard
Diragukan - - Doubtful
Macet 9.069 24.848 Loss
38.141.279 29.590.643
Total 111.782.340 100.411.809 Total
Cadangan kerugian
penurunan nilai (3.825.446) (3.959.553) Allowance for impairment losses
Neto 107.956.894 96.452.256 Net
Restrukturisasi kredit berdasarkan Restructured loan by collectability as
kolektibilitas adalah sebagai berikut: follows:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
Lancar` 994.086 1.207.017 Current
Dalam perhatian khusus 1.609.807 1.302.644 Special mention
Kurang lancar 56.219 66.556 Sub-standard
Diragukan 41.438 283.875 Doubtful
Macet 1.012.273 684.446 Loss
3.713.823 3.544.538
Mata uang asing Foreign currencies
Lancar 308.171 334.112 Current
Dalam perhatian khusus 897.534 1.396.099 Special mention
Kurang lancar - 8.513 Sub-standard
Macet 4.169 4.024 Loss
1.209.874 1.742.748
Total 4.923.697 5.287.286 Total
Cadangan kerugian
penurunan nilai (1.797.054) (1.933.488) Allowance for impairment losses
Neto 3.126.643 3.353.798 Net
181
Page 566
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas b. Classification Based on OJK Collectability
OJK (lanjutan) (continued)
5) Kredit yang Diberikan (lanjutan) 5) Loans (continued)
Berikut ini adalah informasi signifikan The other significant information relating
lainnya sehubungan dengan kredit yang to loans are as follows: (continued)
diberikan:
a. Kredit bermasalah (NPL) pada a. Non-Performing Loans (NPL)
tanggal 31 Desember 2025 dan 2024 amounting to Rp2,012,212 and
masing-masing sebesar Rp2.012.212 Rp2,054,843 as of 31 December 2025
dan Rp2.054.843. and 2024, respectively.
Rasio NPL kotor pada tanggal Gross NPL ratio as of 31 December
31 Desember 2025 dan 2024 masing- 2025 and 2024 represents 1.80% and
masing sebesar 1,80% dan 2,05% 2.05% of the total loans, respectively,
dari total kredit yang diberikan, whereas net NPL ratio represents
sedangkan rasio NPL neto masing- 1.02% and 1.11% of the total loans,
masing sebesar 1,02% dan 1,11% respectively. Net NPL ratio is
dari jumlah kredit yang diberikan. calculated in accordance with Bank
Rasio NPL neto dihitung sesuai Indonesia Regulation No.
dengan peraturan Bank Indonesia 15/2/PBI/2013 dated 20 May 2013, that
No. 15/2/PBI/2013 tanggal the maximum net NPL ratio is 5% of the
20 Mei 2013, yang rasio kredit commercial bank’s total loans.
bermasalah bank umum secara neto
adalah maksimal sebesar 5% dari
jumlah kredit yang diberikan.
b. Rasio kredit usaha kecil terhadap b. The ratio of loans to small businesses to
jumlah kredit yang diberikan adalah the total loans is 0.05% and 0.69% as of
sebesar 0,05% dan 0,69% masing- 31 December 2025 and 2024,
masing pada tanggal respectively.
31 Desember 2025 dan 2024.
c. Pada tanggal 31 Desember 2025 dan c. As of 31 December 2025 and 2024,
2024, Bank telah mematuhi ketentuan the Bank is in compliance with the
Batas Maksimum Pemberian Kredit legal lending limit (BMPK) regulations,
(BMPK), baik terhadap pihak-pihak both for the related and non-related
berelasi maupun kepada pihak yang party borrowers.
tidak berelasi.
182
Page 567
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
b. Klasifikasi Berdasarkan Kolektibilitas b. Classification Based on OJK Collectability
OJK (lanjutan) (continued)
6) Tagihan atas Surat Berharga yang 6) Receivables on Securities Purchased
Dibeli dengan Janji Dijual Kembali with Agreements to Resell
Berdasarkan kolektibilitas, seluruh By collectability, all receivables on
tagihan atas surat berharga yang dibeli securities purchased with agreements to
dengan janji dijual kembali pada tanggal resell as of 31 December 2025 and 2024
31 Desember 2025 dan 2024 are classified as current.
diklasifikasikan lancar.
7) Tagihan dan Liabilitas Akseptasi 7) Acceptance Receivables and Payables
Berdasarkan kolektibilitas, seluruh By collectability, all receivables on
tagihan atas surat berharga yang dibeli securities purchased with agreements to
dengan janji dijual kembali pada tanggal resell as of 31 December 2025 and 2024
31 Desember 2025 dan 2024 are classified as current.
diklasifikasikan lancar.
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Rupiah Rupiah
Lancar 210.006 274.162 Current
Mata uang asing Foreign currencies
Lancar 2.384.752 2.148.501 Current
Total 2.594.758 2.422.663 Total
Cadangan kerugian
penurunan nilai (4.482) (4.782) Allowance for impairment losses
Neto 2.590.276 2.417.881 Net
183
Page 568
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
c. Posisi Devisa Neto c. Net Open Position
Posisi Devisa Neto (PDN) pada tanggal The Net Open Positions (NOP) as of
31 Desember 2025 dan 2024 adalah sebagai 31 Desember 2025 dan 2024 are as follows:
berikut:
31 Desember/31 December 2025
Mata uang asing
(nilai penuh)/
Foreign currencies Ekuivalen rupiah/
(full amount) Rupiah equivalent
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Keseluruhan (laporan Aggregate (statement of
posisi keuangan dan financial position and
rekening administratif) and administrative accounts)
Yen Jepang 26.867.257.281 26.778.861.684 2.861.363 2.851.949 9.414 Japanese Yen
Dolar Amerika Serikat 9.578.782.763 9.570.704.184 159.726.203 159.591.492 134.711 United States Dollar
Krona Swedia 2.629.937 1.729.294 4.758 3.129 1.629 Swedish Krona
Dolar Singapura 412.934.024 412.637.068 5.353.710 5.349.860 3.850 Singapore Dollar
Yuan Cina (CNH) 2.691.419.162 2.821.912.771 6.419.035 6.730.262 311.227 (CNH) Chinese Yuan
Dolar Australia 90.901.013 88.348.566 1.013.750 985.284 28.466 Australian Dollar
Euro Eropa 275.912.320 275.957.285 5.400.003 5.400.883 880 European Euro
Yuan Cina (CNY) 151.662.850 22.044.608 361.673 52.570 309.103 (CNY) Chinese Yuan
Dolar Hong Kong 5.527.118 5.148.063 11.841 11.029 812 Hong Kong Dollar
Pound Sterling Inggris 5.973.856 5.998.618 134.051 134.606 555 Great Britain Pound Sterling
Dolar Selandia Baru 2.313.594 2.262.758 22.270 21.781 489 New Zealand Dollar
Dolar Kanada 2.193.827 2.202.220 26.693 26.796 103 Canadian Dollar
Franc Swiss 22.374.130 22.387.358 470.448 470.726 278 Swiss Franc
Baht Thailand 257.684 - 136 - 136 Thailand Baht
Ringgit Malaysia 18.335 - 75 - 75 Malaysian Ringgit
Total 40.110.157.894 40.010.194.477 181.806.009 181.630.367 801.728 Total
Total modal Desember 2025 20.313.884 Total capital December 2025
Rasio PDN atas modal Percentage of NOP to
Desember 2025 (keseluruhan) 3,95% December 2025 capital (aggregate)
Total modal November 2025 Total capital November 2025
(tidak diaudit) 20.072.111 (unaudited)
Rasio PDN atas modal Percentage of NOP to
November 2025 (keseluruhan) November 2025 capital
(tidak diaudit) 3,99% (aggregate) (unaudited)
184
Page 569
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
c. Posisi Devisa Neto (lanjutan) c. Net Open Position (continued)
Posisi Devisa Neto (PDN) pada tanggal The Net Open Positions (NOP) as of
31 Desember 2025 dan 2024 adalah sebagai 31 Desember 2025 dan 2024 are as follows:
berikut: (lanjutan) (continued)
31 Desember/31 December 2024
Mata uang asing
(nilai penuh)/
Foreign currencies Ekuivalen rupiah/
(full amount) Rupiah equivalent
Posisi Devisa
Neto/
Aset/ Liabilitas/ Aset/ Liabilitas/ Net Open
Assets Liabilities Assets Liabilities Position
Keseluruhan (laporan Aggregate (statement of
posisi keuangan dan financial position and
rekening administratif) and administrative accounts)
Yen Jepang 24.260.533.527 24.217.550.197 2.499.562 2.495.134 4.428 Japanese Yen
Dolar Amerika Serikat 9.340.656.877 9.397.027.204 150.337.872 151.245.152 907.280 United States Dollar
Krona Swedia 94.335.683 93.349.215 138.037 136.595 1.442 Swedish Krona
Dolar Singapura 422.618.786 424.453.937 5.005.740 5.027.477 21.737 Singapore Dollar
Yuan Cina (CNH) 4.596.091.726 4.595.827.477 10.104.507 10.103.927 580 (CNH) Chinese Yuan
Dolar Australia 81.260.844 81.427.870 813.706 815.378 1.672 Australian Dollar
Euro Eropa 68.961.819 68.825.554 1.155.669 1.153.387 2.282 European Euro
Yuan Cina (CNY) 70.705.370 69.937.291 155.904 154.211 1.693 (CNY) Chinese Yuan
Dolar Hong Kong 5.631.080 5.395.204 11.674 11.185 489 Hong Kong Dollar
Pound Sterling Inggris 3.921.148 3.899.674 79.280 78.845 435 Great Britain Pound Sterling
Dolar Selandia Baru 6.374.937 6.397.692 57.808 58.014 206 New Zealand Dollar
Dolar Kanada 3.339.478 3.265.035 37.407 36.574 833 Canadian Dollar
Franc Swiss 4.148.533 4.142.963 73.907 73.807 100 Swiss Franc
Baht Thailand 301.608 - 142 - 142 Thailand Baht
Ringgit Malaysia 20.435 - 74 - 74 Malaysian Ringgit
Total 38.958.901.851 38.971.499.313 170.471.289 171.389.686 943.393 Total
Total modal Desember 2024 17.491.372 Total capital December 2024
Rasio PDN atas modal Percentage of NOP to
Desember 2024 (keseluruhan) 5,39% December 2024 capital (aggregate)
Total modal November 2024 Total capital November 2024
(tidak diaudit) 17.594.380 (unaudited)
Rasio PDN atas modal Percentage of NOP to
November 2024 (keseluruhan) November 2024 capital
(tidak diaudit) 5,36% (aggregate) (unaudited)
185
Page 570
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
c. Posisi Devisa Neto (lanjutan) c. Net Open Position (continued)
Posisi Devisa Neto (PDN) pada tanggal The Net Open Positions (NOP) as of
31 Desember 2025 dan 2024 adalah sebagai 31 Desember 2025 dan 2024 are as follows:
berikut: (lanjutan) (continued)
Sesuai dengan PBI No. 17/5/PBI/2015 In accordance with PBI No. 17/5/PBI/2015
tanggal 29 Mei 2015 tentang perubahan dated 29 May 2015 regarding the fourth
keempat atas PBI No. 5/13/PBI/2003 tanggal amendment of PBI No. 5/13/PBI/2003 dated
17 Juli 2003 tentang Posisi Devisa Neto, 17 July 2003 regarding Net Open Position,
bank diwajibkan untuk memelihara PDN banks are required to maintain overall NOP at
secara keseluruhan setinggi-tingginya a maximum of 20% of capital.
adalah sebesar 20% dari modal.
PDN secara keseluruhan merupakan jumlah Overall NOP is the absolute amount of the
absolut dari selisih antara aset dan liabilitas difference between assets and liabilities
dalam mata uang asing yang disajikan dalam denominated in foreign currencies which is
Rupiah ditambah dengan selisih bersih dari presented in Rupiah plus the net difference
tagihan dan liabilitas komitmen dan from claims and liabilities on commitments and
kontinjensi yang dicatat dalam rekening contingencies recorded in administrative
administratif untuk setiap mata uang asing accounts for each foreign currency which is
yang disajikan dalam Rupiah. presented in Rupiah.
PDN Bank pada tanggal 31 Desember 2025 The NOP of the Bank as of 31 December 2025
dan 2024 telah memenuhi ketentuan BI. and 2024 are in compliance with BI
regulations.
186
Page 571
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
d. Rasio Kewajiban Penyediaan Modal d. Minimum Required Capital Adequacy
Minimum (KPMM) (CAR)
Pada tanggal 31 Desember 2025 dan 2024 As of 31 December 2025 and 2024, the
rasio Kewajiban Penyediaan Modal Minimum Bank’s Capital Adequacy Ratio (CAR) is
(KPMM) Bank dihitung berdasarkan POJK computed in accordance with POJK No. 27
No. 27 tahun 2022 tanggal year 2022 dated 26 December 2022 in
26 Desember 2022 tentang Perubahan accordance with Second Ammendment of
Kedua atas POJK No. 11/POJK.03/2016 POJK No. 11/POJK.03/2016 regarding
tentang Kewajiban Penyediaan Modal Minimum Capital Requirement with calculation
Minimum dengan perhitungan sebagai as follows:
berikut:
31 Desember/ 31 Desember/
31 December 2025 31 December 2024
Modal inti 18.865.052 16.000.044 Core capital
Modal pelengkap 1.448.832 1.491.328 Supplementary capital
Total modal 20.313.884 17.491.372 Total capital
Aset Tertimbang Menurut
Risiko Kredit 95.042.657 95.081.237 Credit Risk Weighted Assets
Aset Tertimbang Menurut
Risiko Pasar 2.810.129 3.195.173 Market Risk Weighted Assets
Aset Tertimbang Menurut
Risiko Operasional 8.248.064 7.641.321 Operational Risk Weighted Assets
Rasio CET1 17,78% 15,11% CET1 ratio
Rasio Tier 1 17,78% 15,11% Tier 1 ratio
Rasio Tier 2 1,37% 1,41% Tier 2 ratio
Rasio total 19,15% 16,51% Total ratio
Rasio KPMM yang diwajibkan Required Capital Adequacy Ratio
sesuai dengan profil risiko 9,00% 9,00% in accordance with risk profile
Capital conservation buffer 2,50% 2,50% Capital conservation buffer
Countercyclical buffer 0,00% 0,00% Countercyclical buffer
Capital surcharge
untuk Bank Sistemik 1,00% 1,00% Capital surcharge for D-SIB
Persentase buffer yang wajib Buffer which must be fulfilled
dipenuhi oleh Bank 3,50% 3,50% by the Bank
CET1 untuk buffer 10,15% 7,51% CET1 for buffer
Bank juga diwajibkan untuk membentuk The Bank also required to establish additional
tambahan modal sebagai penyangga dengan capital as a buffer with explanation as follows:
penjelasan sebagai berikut:
a. Capital Conservation Buffer adalah a. Capital Conservation Buffer is additional
tambahan modal yang berfungsi sebagai capital which serves as a buffer in the
penyangga apabila terjadi kerugian pada event of a loss in the period of crisis;
periode krisis;
187
Page 572
The original financial statements included herein are in the
Indonesian language.
PT BANK UOB INDONESIA PT BANK UOB INDONESIA
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE FINANCIAL STATEMENTS
Tanggal 31 Desember 2025 As of 31 December 2025
dan untuk Tahun yang Berakhir and For the Year Then Ended
pada Tanggal Tersebut (Expressed in millions of Rupiah,
(Disajikan dalam jutaan Rupiah, unless otherwise stated)
kecuali dinyatakan lain)
45. Informasi Tambahan (lanjutan) 45. Additional Information (continued)
Informasi tambahan berikut merupakan informasi The following additional informations are required
yang dipersyaratkan untuk diungkapkan oleh for disclosure by Financial Service Authorities
Otoritas Jasa Keuangan (OJK) sebagai informasi (OJK), which is in addition to the Indonesian
tambahan atas Standar Akuntansi Keuangan di Accounting Standards: (continued)
Indonesia: (lanjutan)
d. Rasio Kewajiban Penyediaan Modal d. Minimum Required Capital Adequacy
Minimum (KPMM) (lanjutan) (CAR) (continued)
Bank juga diwajibkan untuk membentuk The Bank also required to establish additional
tambahan modal sebagai penyangga dengan capital as a buffer with explanation as follows:
penjelasan sebagai berikut: (lanjutan) (continued)
b. Countercyclical Buffer adalah tambahan b. Countercyclical Buffer is an additional
modal yang berfungsi untuk capital which serves to anticipate losses in
mengantisipasi kerugian apabila terjadi the event of excessive credit growth and
pertumbuhan kredit perbankan yang thus, potentially disrupt the stability of the
berlebihan sehingga berpotensi financial system;
mengganggu stabilitas sistem
keuangan;
c. Capital Surcharge untuk Domestic c. Capital Surcharge for Domestic
Systemically Important Bank (D-SIB) Systemically Important Banks (D-SIB) is
adalah tambahan modal yang berfungsi additional capital which serves to reduce
untuk mengurangi dampak negatif the negative impact on the stability of the
terhadap stabilitas sistem keuangan dan financial system and economy in the
perekonomian apabila terjadi kegagalan event of the Bank’s failure which has a
Bank yang berdampak sistemik melalui systemic effect through an increase in the
peningkatan kemampuan Bank dalam Bank's ability to absorb losses.
menyerap kerugian.
Pemenuhan modal sebagai penyangga Fulfillment of capital as a buffer should be met
harus dipenuhi dengan menggunakan by using components of Common Equity
komponen Modal Inti Utama (Common Tier 1.
Equity Tier 1).
e. Penitipan Harta e. Custodianship
Bank juga memberikan jasa penitipan harta. The Bank engages in the provision of custodial
Pada tanggal 6 Juli 2010, Bank telah services. On 6 July 2010, the Bank has
memperoleh Surat Keputusan Badan obtained a Decree of the Capital Market and
Pengawas Pasar Modal dan Lembaga Financial Institutions Supervisory Agency No.
Keuangan No. KEP-287/BL/2010 tentang KEP-287/BL/2010 about The Stipulation of
Penetapan Penggunaan Persetujuan Use of Approval of Commercial Bank as
Bank Umum Sebagai Kustodian atas nama Custodian on behalf of PT Bank UOB
PT Bank UOB Indonesia. Indonesia.
46. Penyelesaian Laporan Keuangan 46. Completion of the Financial Statements
Manajemen bertanggung jawab atas penyajian The management is responsible for the preparation
laporan keuangan yang telah diselesaikan dan of financial statements which were completed and
diotorisasi untuk terbit oleh Direksi Bank pada authorized for issuance by the Bank’s Board of
tanggal 25 Februari 2026. Directors on 25 February 2026.
188
Page 573
PT Bank UOB Indonesia Head Office UOB Plaza Jl. M.H. Thamrin No. 10 Jakarta 10230 Tel. (62) 21 2350 6000 Fax. (62) 21 2993 6632 www.uob.co.id UOB Indonesia uob.id UOB Indonesia
Names mentioned 167 people and organisations named in the text · linked when the evidence is strong
unresolved
org
PT Bank UOB Indonesia Building
p.1
unresolved
org
Financial Services Authority
p.2 ×9
unresolved
org
United
60
Overseas Bank
p.4 ×2
unresolved
org
Overseas Bank Limited
p.4 ×2
unresolved
org
Shareholders Aspects United Overseas Bank Limited
p.4
unresolved
org
PT Bank UOB Indonesia Legal Cases Faced
p.5
unresolved
org
Bank Indonesia
p.11 ×27
unresolved
org
Indonesia Stock Exchange
p.14 ×3
unresolved
person
Samuel Ray
p.16
unresolved
person
Enrico Tanuwidjaja
p.17 ×4
unresolved
person
Sonny Hendra Sudaryana
p.17
unresolved
org
Ministry of Communications and Digital Affairs
p.17
unresolved
person
Nailul Huda
p.17
unresolved
person
Glenn Natamihardja
p.17
unresolved
person
Albert Z. Budiman
p.17
unresolved
person
Edwin Kadir
p.18
unresolved
person
Emil Dardak
p.19
unresolved
person
Emillya Soesanto
p.19
unresolved
person
Hendriyono Rachman
p.19
unresolved
person
Pauline Suharno
p.19
unresolved
person
Ferry Malvinas
p.19
unresolved
person
Herman Soesetyo
p.19
unresolved
person
Reza Yamora Siregar
p.20
unresolved
person
Arief Rachman
p.20
unresolved
person
Fajarini Puntodewi
p.21
unresolved
person
Mukti Sardjono
p.21
unresolved
person
Ernest Tan
p.21
unresolved
person
Eddy Susanto
p.23
unresolved
org
Employee Demography United Overseas Bank Limited
p.36
unresolved
person
Eliza Pondaag S.H.
· Notaris
p.38
unresolved
org
Minister of Justice
p.38
unresolved
org
Minister of Law
p.38
unresolved
org
Yayasan Kesejahteraan Nusantara
p.38
unresolved
person
H. Thamrin
p.39 ×5
unresolved
org
PT Bank Buana Indonesia. In
p.40
unresolved
org
PT Bank UOB Indonesia. Today
p.40
unresolved
org
PT Bank Buana Indonesia
p.40 ×2
unresolved
org
Bank UOB Buana Tbk
p.40 ×3
unresolved
org
PT Bank UOB Indonesia The Bank
p.40
unresolved
org
Personal Buana Indonesia Tbk
p.42
unresolved
org
UOB Buana Tbk.
p.42
unresolved
org
PT Bank Pembinaan
p.42
unresolved
org
PT Bank UOB
p.42 ×2
unresolved
—
Asri
p.42
unresolved
org
PT Prudential Life Assurance
p.42
unresolved
org
Private Limited
p.42 ×4
unresolved
org
PT Sari Desa Karsa.
p.42
unresolved
person
Joko
p.42
unresolved
org
Bank DBS Lady’s
p.43
unresolved
org
Bank Indonesia Certificates
p.45
unresolved
org
Bank Draft
p.47
unresolved
person
Deputy
· President Commissioner
p.50 ×2
unresolved
person
Malaysia
· Commissioner
p.50
unresolved
org
Work Experience Joined United Overseas Bank Limited
p.50
unresolved
org
PT Sumber Abadi Tirtasentosa
p.51
unresolved
org
PT Bhakti Securities
p.51
unresolved
org
PT Sucorinvest Asset Management Work Experience
p.52
unresolved
person
Drs. Hadi Sutanto
p.52
unresolved
org
PT Jayatama Prima Distribusi
p.52
unresolved
org
PT Gulf Mangan Grup
p.52
unresolved
org
PT JMP Indonesia
p.52
unresolved
org
PT Sucor Sekuritas
p.52
unresolved
org
PT Educational Background
p.52 ×2
unresolved
org
Asia Kapitalindo Securities Tbk
p.52 ×2
unresolved
org
PT Asia Kapitalindo Finance
p.52
unresolved
org
PT Danamon GT Management
p.52
unresolved
org
PT Jakarta Assetama Management
p.52
unresolved
org
PT Danamon Securities
p.52
unresolved
org
PT Bank Danamon He
p.52
unresolved
org
Indonesia Tbk
p.52
unresolved
org
PT Chase Leasing Indonesia
p.52
unresolved
org
Trimegah Securities Tbk
p.54 ×2
unresolved
org
Schroders Investment Management Pte Ltd
p.54
unresolved
org
PT Schroders Investment Management Indonesia
p.54
unresolved
org
PT Bank Niaga
p.55
unresolved
org
Overseas Union Bank Limited
p.55
unresolved
org
PT Bank ANZ Indonesia
p.56
unresolved
org
PT Rabobank International Indonesia
p.56
unresolved
org
America Corporation
p.56
unresolved
org
PT GE Finance Indonesia
p.56
unresolved
person
Consumer Banking
· Director
p.57
unresolved
org
PT Bank BII Commonwealth
p.57
unresolved
org
Profile United Overseas Bank Limited
p.60
unresolved
org
Singapore United Overseas Bank Limited
p.63
unresolved
org
UOB International Investment
p.64
unresolved
org
Private Limited, Singapore
p.64
unresolved
org
Institutions United Overseas Bank Limited
p.64
unresolved
org
Singapore
p.64
unresolved
org
Yayasan Kesejahteraan Ownership
p.64
unresolved
—
HSBC (Singapore
p.65
unresolved
org
Nominees Pte Ltd
p.65
unresolved
org
Private Ltd DBSN Services Pte. Ordinary Shares Ltd.
p.65
unresolved
org
United Overseas
100%
Bank
p.65
unresolved
org
PT Bank UOB Indonesia Other Shareholders
p.65
unresolved
org
Bank’s Controlling Shareholder. United Overseas Bank Limited
p.65
unresolved
org
Bank UOB Indonesia AA
p.67 ×3
unresolved
org
Bank UOB Indonesia AAA
p.67
unresolved
org
PT Raya Saham Registra
p.68
unresolved
org
Kantor Notaris Aulia Taufani S.
p.68
unresolved
org
PT Fitch Ratings Indonesia
p.68
unresolved
person
K.H. Wahid Hasyim
p.71 ×2
unresolved
person
Ir. H. Juanda
p.71 ×2
unresolved
person
Dr. Wahidin
p.73
unresolved
org
Bank Indonesia’s
p.80
unresolved
org
Ministry of Finance
p.84 ×2
unresolved
org
Government of the Republic of Indonesia
p.97
unresolved
org
Bank Indonesia Commercial Banking Group.
p.97
unresolved
org
Bank Indonesia’s Primary Dealer
p.100
unresolved
org
Bank Indonesia Floating Rate Notes
p.100
unresolved
org
Bank Committees
p.110
unresolved
org
Young Global Limited
p.113 ×3
unresolved
org
PT BANK UOB INDONESIA CATATAN ATAS
p.398 ×11
unresolved
—
Pengangkatan W. Kartyono
· Direktur
p.398 ×10
unresolved
org
Bapepam
p.400 ×8
unresolved
org
Biaya United Overseas Bank Ltd.
p.517
unresolved
org
Liabilitas United Overseas Bank Ltd.
p.517
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